{ "article": { "LEGIARTI000006295420": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "171-0 bis G", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-14", "DATE_DEBUT": "1982-03-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006295420", "URL": "article/LEGI/ARTI/00/00/06/29/54/LEGIARTI000006295420.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0171AAXXXXXIA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1655 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 235 quater à 235 nonies", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "CGIAN2 171-0 bis D A CGIAN2 171-0 bis F", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006323947", "@num": "2", "#text": "Décret n°82-263 du 23 mars 1982 - art. 2 (V) JORF 25 mars 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000879889", "@numtexte": "82-263", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-03-23" }, { "@id": "LEGIARTI000006323948", "@num": "3", "#text": "Décret n°82-263 du 23 mars 1982 - art. 3 (V) JORF 25 mars 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000879889", "@numtexte": "82-263", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-03-23" }, { "@id": "LEGIARTI000006323949", "@num": "4", "#text": "Décret n°82-263 du 23 mars 1982 - art. 4 (V) JORF 25 mars 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000879889", "@numtexte": "82-263", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-03-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000006325911", "@num": "3", "#text": "Décret n°89-801 du 27 octobre 1989 - art. 3 () JORF 3 novembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "PEREMPTION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "#text": "Edition du 14 juillet 1989", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146722", "@fin": "1989-07-14", "#text": "DISPOSITIONS COMMUNES A L'IMPOT SUR LE REVENU ET A L'IMPOT SUR LES SOCIETES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133683", "@fin": "1989-07-14", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114396", "@fin": "1989-07-14", "#text": "IMPOTS D'ETAT", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084161", "@fin": "2007-09-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1971-01-03" } ] }, "@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": "LEGIARTI000006295420", "@fin": "1989-07-14", "@num": "171-0 bis G", "@etat": "PERIME", "@debut": "1982-03-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les règles définies aux articles 171-0 bis D à 171-0 bis F sont applicables en cas de cession d'actions ou de parts d'une société visée à l'article 1655 ter du code général des impôts.
\n
" } }, "LEGIARTI000006323947": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1982-03-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006323947", "URL": "article/LEGI/ARTI/00/00/06/32/39/LEGIARTI000006323947.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHEMXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1655 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 165", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 169", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 23 FINANCES POUR 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 23 FINANCES POUR 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006295418", "@num": "171-0 bis E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295420", "@num": "171-0 bis G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000879889", "@num": "82-263", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°82-263 du 23 mars 1982 AMENAGEMENT DU REGIME FISCAL DES PROFITS DE CONSTRUCTION", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000879889", "@c_titre_court": "Décret n°82-263 du 23 mars 1982" }, { "@fin": "2999-01-01", "#text": "Décret n°82-263 du 23 mars 1982 n° 82-263 du 23 mars 1982 portant application de l'article 23 de la loi de finances pour 1982 (n° 81-1160 du 30 décembre 1981) relatif à l'aménagement du régime fiscal des profits de construction.", "@debut": "1982-03-25", "@id_txt": "LEGITEXT000006063726", "@c_titre_court": "Décret n°82-263 du 23 mars 1982" } ], "@date_publi": "1982-03-25", "@date_signature": "1982-03-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006323947", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "1982-03-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsqu'un immeuble ou une fraction d'immeuble a été vendu et achevé, au sens des articles 165 et 169 de l'annexe II au code général des impôts, avant le 1er janvier 1982, mais livré à compter de cette date, le produit net correspondant à cette vente n'est pas compris dans les résultats servant d'assiette au prélèvement de 50 p. 100.

\n
\n

La même règle est applicable en cas de cession d'actions ou de parts d'une société visée à l'article 1655 ter du code général des impôts.

\n
" } }, "LEGIARTI000006323948": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1982-03-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006323948", "URL": "article/LEGI/ARTI/00/00/06/32/39/LEGIARTI000006323948.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHEMXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1655 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 23 FINANCES POUR 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 23 FINANCES POUR 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006295419", "@num": "171-0 bis F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295420", "@num": "171-0 bis G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000879889", "@num": "82-263", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°82-263 du 23 mars 1982 AMENAGEMENT DU REGIME FISCAL DES PROFITS DE CONSTRUCTION", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000879889", "@c_titre_court": "Décret n°82-263 du 23 mars 1982" }, { "@fin": "2999-01-01", "#text": "Décret n°82-263 du 23 mars 1982 n° 82-263 du 23 mars 1982 portant application de l'article 23 de la loi de finances pour 1982 (n° 81-1160 du 30 décembre 1981) relatif à l'aménagement du régime fiscal des profits de construction.", "@debut": "1982-03-25", "@id_txt": "LEGITEXT000006063726", "@c_titre_court": "Décret n°82-263 du 23 mars 1982" } ], "@date_publi": "1982-03-25", "@date_signature": "1982-03-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006323948", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "1982-03-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En cas de vente en l'état futur d'achèvement avant le 1er janvier 1982 d'un immeuble ou d'une fraction d'immeuble qui a été achevé et livré à compter de cette date, le prélèvement liquidé provisoirement au moment de la vente est imputé sur le prélèvement de 50 p. 100 exigible à raison des profits dégagés par cette vente.

\n
\n

La même règle est applicable en cas de cession d'actions ou parts d'une société visée à l'article 1655 ter du code général des impôts.

\n
" } }, "LEGIARTI000006323949": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1982-03-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006323949", "URL": "article/LEGI/ARTI/00/00/06/32/39/LEGIARTI000006323949.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHEMXXXXXX004AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1655 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 235 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 165", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 169", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 23 FINANCES POUR 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 23 FINANCES POUR 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006295409", "@num": "169", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 169 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295417", "@num": "171-0 bis D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295420", "@num": "171-0 bis G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000879889", "@num": "82-263", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°82-263 du 23 mars 1982 AMENAGEMENT DU REGIME FISCAL DES PROFITS DE CONSTRUCTION", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000879889", "@c_titre_court": "Décret n°82-263 du 23 mars 1982" }, { "@fin": "2999-01-01", "#text": "Décret n°82-263 du 23 mars 1982 n° 82-263 du 23 mars 1982 portant application de l'article 23 de la loi de finances pour 1982 (n° 81-1160 du 30 décembre 1981) relatif à l'aménagement du régime fiscal des profits de construction.", "@debut": "1982-03-25", "@id_txt": "LEGITEXT000006063726", "@c_titre_court": "Décret n°82-263 du 23 mars 1982" } ], "@date_publi": "1982-03-25", "@date_signature": "1982-03-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006323949", "@fin": "2999-01-01", "@num": "4", "@etat": "VIGUEUR", "@debut": "1982-03-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application de l'article 235 quater du code général des impôts, en cas de vente d'un immeuble à construire livré avant le 1er janvier 1982, l'immeuble est réputé achevé nonobstant les dispositions des articles 165 et 169 de l'annexe II au code général des impôts, au plus tard à la date de la livraison.

\n
\n

La même règle est applicable en cas de cession d'actions ou de parts d'une société visée à l'article 1655 ter du code général des impôts.

\n
" } }, "LEGIARTI000006325911": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006325911", "URL": "article/LEGI/ARTI/00/00/06/32/59/LEGIARTI000006325911.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHULXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294090", "@num": "134 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 134 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294200", "@num": "165", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 165 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295406", "@num": "167", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 167 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294203", "@num": "168", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 168 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295410", "@num": "169", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295412", "@num": "171-0 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295413", "@num": "171-0 bis A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295415", "@num": "171-0 bis B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295416", "@num": "171-0 bis C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295417", "@num": "171-0 bis D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295418", "@num": "171-0 bis E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295419", "@num": "171-0 bis F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295420", "@num": "171-0 bis G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000336188", "@nor": "BUDF8900006D", "@num": "89-801", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°89-801 du 27 octobre 1989 PORTANT INCORPORATION AU CODE GENERAL DES IMPOTS DE DIVERS TEXTES MODIFIANT ET COMPLETANT CERTAINES DISPOSITIONS DE CE CODE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000336188", "@c_titre_court": "Décret n°89-801 du 27 octobre 1989" }, { "@fin": "2999-01-01", "#text": "Décret n°89-801 du 27 octobre 1989 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "1989-07-14", "@id_txt": "LEGITEXT000006067348", "@c_titre_court": "Décret n°89-801 du 27 octobre 1989" } ], "@date_publi": "1989-11-03", "@date_signature": "1989-10-27" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006325911", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006295417": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "171-0 bis D", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-14", "DATE_DEBUT": "1982-03-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006295417", "URL": "article/LEGI/ARTI/00/00/06/29/54/LEGIARTI000006295417.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0171AAXXXXXFA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 165", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 169", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 235 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 235 quater à 235 nonies", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006323949", "@num": "4", "#text": "Décret n°82-263 du 23 mars 1982 - art. 4 (V) JORF 25 mars 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000879889", "@numtexte": "82-263", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-03-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000006325911", "@num": "3", "#text": "Décret n°89-801 du 27 octobre 1989 - art. 3 () JORF 3 novembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "PEREMPTION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "#text": "Edition du 14 juillet 1989", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146722", "@fin": "1989-07-14", "#text": "DISPOSITIONS COMMUNES A L'IMPOT SUR LE REVENU ET A L'IMPOT SUR LES SOCIETES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133683", "@fin": "1989-07-14", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114396", "@fin": "1989-07-14", "#text": "IMPOTS D'ETAT", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084161", "@fin": "2007-09-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1971-01-03" } ] }, "@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": "LEGIARTI000006295417", "@fin": "1989-07-14", "@num": "171-0 bis D", "@etat": "PERIME", "@debut": "1982-03-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application de l'article 235 quater du code général des impôts, en cas de vente d'un immeuble à construire livré avant le 1er janvier 1982, l'immeuble est réputé achevé, nonobstant les dispositions des articles 165 et 169, au plus tard à la date de la livraison.
\n
" } }, "LEGIARTI000006295418": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "171-0 bis E", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-14", "DATE_DEBUT": "1982-03-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006295418", "URL": "article/LEGI/ARTI/00/00/06/29/54/LEGIARTI000006295418.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0171AAXXXXXGA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 165", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 169", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 235 quater à 235 nonies", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006323947", "@num": "2", "#text": "Décret n°82-263 du 23 mars 1982 - art. 2 (V) JORF 25 mars 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000879889", "@numtexte": "82-263", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-03-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000006325911", "@num": "3", "#text": "Décret n°89-801 du 27 octobre 1989 - art. 3 () JORF 3 novembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "PEREMPTION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146722", "@fin": "1989-07-14", "#text": "DISPOSITIONS COMMUNES A L'IMPOT SUR LE REVENU ET A L'IMPOT SUR LES SOCIETES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133683", "@fin": "1989-07-14", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114396", "@fin": "1989-07-14", "#text": "IMPOTS D'ETAT", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084161", "@fin": "2007-09-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1971-01-03" } ] }, "@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": "LEGIARTI000006295418", "@fin": "1989-07-14", "@num": "171-0 bis E", "@etat": "PERIME", "@debut": "1982-03-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsqu'un immeuble ou une fraction d'immeuble a été vendu et achevé, au sens des articles 165 et 169, avant le 1er janvier 1982, mais livré à compter de cette date, le produit net correspondant à cette vente n'est pas compris dans les résultats servant d'assiette au prélèvement de 50 %.
\n
" } }, "LEGIARTI000006295419": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "171-0 bis F", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-14", "DATE_DEBUT": "1982-03-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006295419", "URL": "article/LEGI/ARTI/00/00/06/29/54/LEGIARTI000006295419.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0171AAXXXXXHA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 quater à 235 nonies", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006323948", "@num": "3", "#text": "Décret n°82-263 du 23 mars 1982 - art. 3 (V) JORF 25 mars 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000879889", "@numtexte": "82-263", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-03-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000006325911", "@num": "3", "#text": "Décret n°89-801 du 27 octobre 1989 - art. 3 () JORF 3 novembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "PEREMPTION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "#text": "Edition du 14 juillet 1989", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146722", "@fin": "1989-07-14", "#text": "DISPOSITIONS COMMUNES A L'IMPOT SUR LE REVENU ET A L'IMPOT SUR LES SOCIETES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133683", "@fin": "1989-07-14", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114396", "@fin": "1989-07-14", "#text": "IMPOTS D'ETAT", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084161", "@fin": "2007-09-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1971-01-03" } ] }, "@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": "LEGIARTI000006295419", "@fin": "1989-07-14", "@num": "171-0 bis F", "@etat": "PERIME", "@debut": "1982-03-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas de vente en l'état futur d'achèvement avant le 1er janvier 1982 d'un immeuble ou d'une fraction d'immeuble qui a été achevé et livré à compter de cette date, le prélèvement liquidé provisoirement au moment de la vente est imputé sur le prélèvement de 50 % exigible à raison des profits dégagés par cette vente.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006325911", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295420", "typelien": "PEREMPTION" }, { "article_id": "LEGIARTI000006323947", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295420", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006323948", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295420", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006323949", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295420", "typelien": "CREATION" } ], "texte_version": { "JORFTEXT000000336188": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000335995", "#text": "Loi n° 51-247 du 1er mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFTEXT000000888299", "#text": "Loi n° 75-678 du 29 juillet 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000888299", "@numtexte": "75-678", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-07-29" }, { "@id": "JORFTEXT000000502806", "#text": "Décret n°83-316 du 15 avril 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000502806", "@numtexte": "83-316", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-15" }, { "@id": "JORFTEXT000000692493", "#text": "Loi n° 83-657 du 20 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "JORFTEXT000000693682", "#text": "Loi n°85-703 du 12 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693682", "@numtexte": "85-703", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-12" }, { "@id": "JORFTEXT000000692046", "#text": "Règlement Européen du 25 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000692046", "@nortexte": "385R2137", "@typelien": "MODIFIE", "@naturetexte": "REGLEMENTEUROPEEN", "@datesignatexte": "1985-07-25" }, { "@id": "JORFTEXT000000317532", "#text": "Loi n°86-76 du 17 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317532", "@numtexte": "86-76", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-01-17" }, { "@id": "JORFTEXT000000512460", "#text": "Loi n°86-824 du 11 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000317305", "#text": "LOI n° 86-1317 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000874956", "#text": "LOI n° 87-571 du 23 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "JORFTEXT000000317543", "#text": "Loi n°87-1060 du 30 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000684439", "#text": "Décret n°88-199 du 29 février 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000684439", "@nortexte": "INTX8800011D", "@numtexte": "88-199", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-29" }, { "@id": "JORFTEXT000000508901", "#text": "Décret n°88-261 du 18 mars 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508901", "@nortexte": "ECOA8700043D", "@numtexte": "88-261", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-18" }, { "@id": "JORFTEXT000000684682", "#text": "Décret n°88-260 du 18 mars 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000684682", "@nortexte": "ECOA8700040D", "@numtexte": "88-260", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-18" }, { "@id": "JORFTEXT000000509616", "#text": "Décret n°88-372 du 18 avril 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509616", "@nortexte": "ECOP8700376D", "@numtexte": "88-372", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "JORFTEXT000000312416", "#text": "Décret n°88-577 du 6 mai 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000312416", "@nortexte": "AGRG8800856D", "@numtexte": "88-577", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "JORFTEXT000000692626", "#text": "Décret n°88-576 du 6 mai 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000692626", "@nortexte": "AGRG8800855D", "@numtexte": "88-576", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "JORFTEXT000000871861", "#text": "Décret n°88-988 du 17 octobre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000871861", "@nortexte": "INTA8800330D", "@numtexte": "88-988", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-17" }, { "@id": "JORFTEXT000000872796", "#text": "Décret n°88-1005 du 20 octobre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000872796", "@nortexte": "SPSN8801021D", "@numtexte": "88-1005", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000313372", "#text": "Décret n°88-1142 du 21 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000313372", "@nortexte": "AGRB8802034D", "@numtexte": "88-1142", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-21" }, { "@id": "JORFTEXT000000509065", "#text": "Loi n° 88-1201 du 23 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000872106", "#text": "Décret n°89-170 du 14 mars 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000872106", "@nortexte": "BUDF8910016D", "@numtexte": "89-170", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-14" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n° 88-1149 du 23 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000509064", "#text": "Loi n°88-1193 du 29 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006294090", "@num": "134 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 134 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295393", "@num": "163 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295394", "@num": "163 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295395", "@num": "163 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295396", "@num": "163 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295397", "@num": "163 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295398", "@num": "163 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295400", "@num": "163 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294200", "@num": "165", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 165 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295406", "@num": "167", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 167 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294203", "@num": "168", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 168 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295410", "@num": "169", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294206", "@num": "170", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 170 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294206", "@num": "170", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 170 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295411", "@num": "171", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295412", "@num": "171-0 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295413", "@num": "171-0 bis A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295415", "@num": "171-0 bis B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295416", "@num": "171-0 bis C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295417", "@num": "171-0 bis D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295418", "@num": "171-0 bis E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295419", "@num": "171-0 bis F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295420", "@num": "171-0 bis G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295819", "@num": "322", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 322 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295825", "@num": "322 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 322 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294935", "@num": "328 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 328 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295912", "@num": "359", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 359 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296095", "@num": "364", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 364 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294996", "@num": "364 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 364 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294999", "@num": "364 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 364 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295003", "@num": "364 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 364 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295007", "@num": "364 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 364 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295076", "@num": "371 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299100", "@num": "178 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299097", "@num": "178 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299113", "@num": "204", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 204 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299116", "@num": "205", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299119", "@num": "207", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 207 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297244", "@num": "281 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 281 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297244", "@num": "281 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 281 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297371", "@num": "340 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 340 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297376", "@num": "340 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 340 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297395", "@num": "344 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297758", "@num": "39 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299870", "@num": "396", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 396 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299891", "@num": "404 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 404 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298346", "@num": "46 quater-0 ZT", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZT (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298455", "@num": "49 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311464", "@num": "1052", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1052 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307282", "@num": "120", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 120 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302949", "@num": "124 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 124 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307302", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312073", "@num": "1414 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306094", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307351", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311666", "@num": "1465", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1465 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312099", "@num": "1480", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1480 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302701", "@num": "150 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307472", "@num": "154 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 154 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307902", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307996", "@num": "158 quater", "#text": "CODE GENERAL DES 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"@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307647", "@num": "39 quinquies F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307765", "@num": "39 quinquies FA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies FA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304867", "@num": "511 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 511 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310310", "@num": "749", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 749 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307825", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310635", "@num": "831", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 831 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310641", "@num": "832", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 832 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310722", "@num": "883", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 883 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310870", "@num": "885 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310981", "@num": "885 V bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 V bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307142", "@num": "92", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302619", "@num": "92 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311145", "@num": "947", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 947 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311291", "@num": "990 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305588", "@num": "885 Y", "#text": "CODE GENERAL DES ITPOTS, CGI. - art. 885 Y (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293579", "@num": "170", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 170 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032881236", "@num": "170", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 170 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293606", "@num": "186", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 186 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293609", "@num": "189", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 189 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293615", "@num": "190", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 190 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293526", "@num": "70", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 70 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815897", "@num": "1649 quater J", "#text": "Code général des impôts, CGI. - art. 1649 quater J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467853", "@num": "235 quater", "#text": "Code général des impôts, CGI. - art. 235 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978741", "@num": "235 quater", "#text": "Code général des impôts, CGI. - art. 235 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011916", "@num": "832", "#text": "Code général des impôts, CGI. - art. 832 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298347", "@num": "46 quater-0 ZU", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZU (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°89-801 du 27 octobre 1989", "MCS_TXT": { "MC": [ "CODE", "CODE GENERAL DES IMPOTS", "CGI", "CODIFICATION", "ADMINISTRATION PUBLIQUE", "ECONOMIE", "FINANCES", "ADMINISTRATION CENTRALE", "SERVICE DES LABORATOIRES", "DIRECTION GENERALE DES DOUANES ET DROITS INDIRECTS", "ASSURANCE", "TERRORISME", "INDEMNISATION", "FONDS DE GARANTIE", "TAXE PROFESSIONNELLE", "FONDS DEPARTEMENTAL", "AGRICULTURE", "PRODUCTION CIDRICOLE", "BNICE", "INFORMATIQUE", "DONNEE SOCIALE", "SIMPLIFICATION ADMINISTRATIVE", "ENTREPRISE", "ABATTEMENT", "EXONERATION", "CEREALE", "ETRANGER", "AUTORISATION DE TRAVAIL", "TITRE DE TRAVAIL", "TAXE" ] }, "TITREFULL": "Décret n°89-801 du 27 octobre 1989 PORTANT INCORPORATION AU CODE GENERAL DES IMPOTS DE DIVERS TEXTES MODIFIANT ET COMPLETANT CERTAINES DISPOSITIONS DE CE CODE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000336188", "NOR": "BUDF8900006D", "NUM": "89-801", "DATE_PUBLI": "1989-11-03", "DATE_TEXTE": "1989-10-27", "ORIGINE_PUBLI": "JORF du 3 novembre 1989", "PAGE_DEB_PUBLI": 13649, "PAGE_FIN_PUBLI": 13712 } }, "META_COMMUN": { "ID": "JORFTEXT000000336188", "URL": "texte/version/JORF/TEXT/00/00/00/33/61/JORFTEXT000000336188.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX989801" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000336188", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295420", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006295420", "liens_entrants": true }

Article 171-0 bis G AUTONOME PERIME, en vigueur du 23/03/1982 au 14/07/1989 (Code général des impôts, annexe II)