{ "article": { "LEGIARTI000006294153": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "159 A", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2021-06-12", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006294153", "URL": "article/LEGI/ARTI/00/00/06/29/41/LEGIARTI000006294153.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0159ABXXXXXAA" } }, "NOTA": { "CONTENU": "

En conséquence de la loi n° n° 2020-1721 du 29 décembre 2020, art. 64-I-1°, cet article devient sans objet.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006326370", "@num": "1", "#text": "Décret n°91-633 du 4 juillet 1991 - art. 1 (Ab) JORF 10 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000504589", "@nortexte": "BUDF9100009D", "@numtexte": "91-633", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-07-04" }, { "@id": "JORFTEXT000000359191", "#text": "Décret n°92-836 du 27 août 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000359191", "@nortexte": "BUDF9200027D", "@numtexte": "92-836", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "@id": "LEGIARTI000043642762", "@num": "2", "#text": "Décret n°2021-744 du 9 juin 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043641803", "@nortexte": "ECOE2108010D", "@numtexte": "2021-744", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-09" }, { "@id": "LEGIARTI000006294154", "@num": "159 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 159 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314161", "@num": "235", "#text": "Code général des impôts, CGI. - art. 235", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146660", "@fin": "2999-01-01", "#text": "Chapitre V bis : Taxe sur les services d'informations ou interactifs à caractère pornographique", "@debut": "1992-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006294153", "@fin": "2021-06-12", "@num": "159 A", "@etat": "PERIME", "@debut": "1992-07-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont classés comme services d'informations ou services interactifs à caractère pornographique, au sens du 1 du I de l'article 235 du code général des impôts, les services de communication audiovisuelle à caractère convivial qui font apparaître une orientation pornographique.
\n
Le classement est opéré par arrêté du ministre chargé du budget.
" } }, "LEGIARTI000006294154": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "159 B", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2021-06-12", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006294154", "URL": "article/LEGI/ARTI/00/00/06/29/41/LEGIARTI000006294154.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0159ACXXXXXAA" } }, "NOTA": { "CONTENU": "

En conséquence de la loi n° n° 2020-1721 du 29 décembre 2020, art. 64-I-1°, cet article devient sans objet.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006326371", "@num": "2", "#text": "Décret n°91-633 du 4 juillet 1991 - art. 2 (Ab) JORF 10 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000504589", "@nortexte": "BUDF9100009D", "@numtexte": "91-633", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-07-04" }, { "@id": "JORFTEXT000000359191", "#text": "Décret 92-836 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000359191", "@nortexte": "BUDF9200027D", "@numtexte": "92-836", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "@id": "LEGIARTI000043642762", "@num": "2", "#text": "Décret n°2021-744 du 9 juin 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043641803", "@nortexte": "ECOE2108010D", "@numtexte": "2021-744", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-09" }, { "@id": "LEGIARTI000006294153", "@num": "159 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 159 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314161", "@num": "235", "#text": "Code général des impôts, CGI. - art. 235", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146660", "@fin": "2999-01-01", "#text": "Chapitre V bis : Taxe sur les services d'informations ou interactifs à caractère pornographique", "@debut": "1992-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006294154", "@fin": "2021-06-12", "@num": "159 B", "@etat": "PERIME", "@debut": "1992-07-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La taxe instituée à l'article 235 du code général des impôts est due sur toutes les sommes reçues des utilisateurs par les fournisseurs de services d'informations ou interactifs qui ont fait l'objet du classement dans les conditions définies à l'article 159 A.\n
\n
" } }, "LEGIARTI000006314161": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006314161", "URL": "article/LEGI/ARTI/00/00/06/31/41/LEGIARTI000006314161.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000322103", "#text": "Loi 89-936 1989-12-29 art. 23 Finances rectificative pour 1989 JORF 30 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000717059", "#text": "Décret 90-798 1990-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000043863264", "@num": "6", "#text": "Décret n°2021-984 du 26 juillet 2021 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000043861727", "@nortexte": "ECOE2114288D", "@numtexte": "2021-984", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-26" }, { "@id": "LEGIARTI000006294153", "@num": "159 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 159 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294154", "@num": "159 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 159 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162935", "@fin": "2999-01-01", "#text": "Section VI : Taxe sur les services d'informations ou interactifs à caractère pornographique", "@debut": "1990-06-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048204410", "@fin": "1990-06-15", "@num": "235", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314161", "@fin": "1991-12-31", "@num": "235", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006314162", "@fin": "2020-12-31", "@num": "235", "@etat": "ABROGE", "@debut": "1991-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - 1. Il est institué une taxe sur les personnes qui fournissent au public par l'intermédiaire du réseau téléphonique des services d'informations ou des services interactifs à caractère pornographique qui font l'objet d'une publicité sous quelque forme que ce soit.

2. Cette taxe est égale à 30 p. 100 des sommes perçues en rémunération des services qu'elles mettent à la disposition du public.

3. La taxe est constatée et recouvrée comme en matière d'impôt direct.

II. - Un décret en Conseil d'Etat détermine les conditions de classement des services visés au I (1).

(1) Décret 91-633 1991-07-04, JORF 10 juillet 1991.

\n
" } }, "LEGIARTI000006314162": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006314162", "URL": "article/LEGI/ARTI/00/00/06/31/41/LEGIARTI000006314162.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006318177", "@num": "39", "#text": "Loi - art. 39 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000042778483", "@num": "64", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043863264", "@num": "6", "#text": "Décret n°2021-984 du 26 juillet 2021 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000043861727", "@nortexte": "ECOE2114288D", "@numtexte": "2021-984", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-26" }, { "@id": "LEGIARTI000006294153", "@num": "159 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 159 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294154", "@num": "159 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 159 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162935", "@fin": "2999-01-01", "#text": "Section VI : Taxe sur les services d'informations ou interactifs à caractère pornographique", "@debut": "1990-06-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048204410", "@fin": "1990-06-15", "@num": "235", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314161", "@fin": "1991-12-31", "@num": "235", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006314162", "@fin": "2020-12-31", "@num": "235", "@etat": "ABROGE", "@debut": "1991-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - 1 Il est institué une taxe sur les personnes qui fournissent au public par l'intermédiaire du réseau téléphonique des services d'informations ou des services interactifs à caractère pornographique qui font l'objet d'une publicité sous quelque forme que ce soit.

2 Cette taxe est égale à 50% des sommes perçues en rémunération des services qu'elles mettent à la disposition du public.

3 La taxe est constatée et recouvrée comme en matière d'impôt direct.

II. - Un décret en Conseil d'Etat détermine les conditions de classement des services visés au I (1).

(1) Annexe II, art. 159 A à 159 C.

" } }, "LEGIARTI000006326370": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2021-07-29", "DATE_DEBUT": "1991-07-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006326370", "URL": "article/LEGI/ARTI/00/00/06/32/63/LEGIARTI000006326370.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHYBXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 235", "@sens": "source", "@typelien": "TXT_SOURCE" }, { "@id": "LEGIARTI000006326371", "@num": "2", "#text": "Décret n°91-633 du 4 juillet 1991 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504589", "@nortexte": "BUDF9100009D", "@numtexte": "91-633", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-07-04" }, { "@id": "LEGIARTI000043863264", "@num": "6", "#text": "Décret n°2021-984 du 26 juillet 2021 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000043861727", "@nortexte": "ECOE2114288D", "@numtexte": "2021-984", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-26" }, { "@id": "LEGIARTI000006294153", "@num": "159 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 159 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000504589", "@nor": "BUDF9100009D", "@num": "91-633", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°91-633 du 4 juillet 1991 PRIS POUR L'APPLICATION DE L'ART. 235 DU CODE GENERAL DES IMPOTS", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000504589", "@c_titre_court": "Décret n°91-633 du 4 juillet 1991" }, { "@fin": "2021-07-29", "#text": "Décret n°91-633 du 4 juillet 1991 pris pour l'application de l'article 235 du code général des impôts", "@debut": "1991-07-10", "@id_txt": "LEGITEXT000006067681", "@c_titre_court": "Décret n°91-633 du 4 juillet 1991" } ], "@date_publi": "1991-07-10", "@date_signature": "1991-07-04", "@num_parution_jo": "0159" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006326370", "@fin": "2021-07-29", "@num": "1", "@etat": "ABROGE", "@debut": "1991-07-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont classés comme services d'informations ou services interactifs à caractère pornographique, au sens du 1 du I de l'article 235 du code général des impôts, les services de communication audiovisuelle à caractère convivial qui font apparaître une orientation pornographique.
\n
Le classement est opéré par arrêté du ministre chargé du budget.
" } }, "LEGIARTI000043642762": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043642762", "URL": "article/LEGI/ARTI/00/00/43/64/27/LEGIARTI000043642762.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "-1°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000041768384", "#text": "Décret n°2020-372 du 30 mars 2020", "@sens": "source", "@cidtexte": "JORFTEXT000041768384", "@nortexte": "MTRD1932987D", "@numtexte": "2020-372", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "JORFTEXT000042619877", "#text": "LOI n°2020-1525 du 7 décembre 2020", "@sens": "source", "@cidtexte": "JORFTEXT000042619877", "@nortexte": "ECOX1935404L", "@numtexte": "2020-1525", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-07" }, { "@id": "JORFARTI000042748495", "@num": "189", "#text": "Décret n°2020-1717 du 28 décembre 2020 - 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art. 242-0 K (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663260", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294811", "@num": "310 F bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 F bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294852", "@num": "310 J bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 J bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663379", "@num": "310 K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 K (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294855", "@num": "310 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 L (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029025262", "@num": "318 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 318 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031423696", "@num": "321 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663405", "@num": "333 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663396", "@num": "333 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293932", "@num": "91 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293933", "@num": "91 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi n° 2018-1317 du 28 décembre 2018, art. 193-II-5° d", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2018-1317 du 28 décembre 2018, art. 193-II-5° d", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2018-1317 du 28 décembre 2018, art. 193-II-5° d", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2019-1479 du 28 décembre 2019, art. 194-I-1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2020-1721 du 29 décembre 2020, art. 2-I-2° a", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2020-1721 du 29 décembre 2020, art. 2-I-2° a", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2020-1721 du 29 décembre 2020, art. 29-I-1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2020-1721 du 29 décembre 2020, art. 29-I-1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2020-1721 du 29 décembre 2020, art. 29-I-1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2020-1721 du 29 décembre 2020, art. 29-I-1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2020-1721 du 29 décembre 2020, art. 64-I-1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "annexe II au code général des impôts", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000043641803", "@nor": "ECOE2108010D", "@num": "2021-744", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2021-744 du 9 juin 2021 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000043641803", "@c_titre_court": "Décret n°2021-744 du 9 juin 2021" }, { "@fin": "2999-01-01", "#text": "Décret n° 2021-744 du 9 juin 2021 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2021-06-12", "@id_txt": "LEGITEXT000043642752", "@c_titre_court": "Décret n°2021-744 du 9 juin 2021" } ], "@ministere": "Ministère de l'économie, des finances et de la relance", "@date_publi": "2021-06-11", "@date_signature": "2021-06-09", "@num_parution_jo": "0134" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000043642762", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000043641960", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 202 G, Art. 202 M, Art. 208, Art. 242-0 J\n
\n

Article 159 A AUTONOME PERIME, en vigueur du 04/07/1992 au 12/06/2021 (Code général des impôts, annexe II)