{ "article": { "LEGIARTI000006296002": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "341", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2004-01-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006296002", "URL": "article/LEGI/ARTI/00/00/06/29/60/LEGIARTI000006296002.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0341AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1599 quindecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1635 bis G", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006331397", "@num": "4", "#text": "Décret n°2000-1336 du 26 décembre 2000 - art. 4 (V) JORF 30 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000403069", "@nortexte": "EQUT0001922D", "@numtexte": "2000-1336", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000438251", "#text": "Décret 2004-304 2004-03-26", "@sens": "source", "@cidtexte": "JORFTEXT000000438251", "@nortexte": "BUDF0400011D", "@numtexte": "2004-304", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-26" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006321095", "@num": "63", "#text": "Loi n°2001-692 du 1 août 2001 - art. 63 (V) JORF 2 août 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000394028", "@nortexte": "ECOX0104681L", "@numtexte": "2001-692", "@typelien": "ABROGATION", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "2001-08-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146769", "@fin": "2004-01-01", "#text": "Chapitre II : Taxe au profit de l'association pour le développement de la formation professionnelle dans les transports.", "@debut": "1986-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133676", "@fin": "2004-01-01", "#text": "Titre VI : Taxes parafiscales", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000045128735", "@fin": "2999-01-01", "#text": "Titre VI : Dispositions relatives à l'actualisation des paramètres collectifs d'évaluation des locaux professionnels", "@debut": "2022-02-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114394", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1979-07-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295999", "@fin": "1982-12-30", "@num": "341", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296000", "@fin": "1988-07-15", "@num": "341", "@etat": "MODIFIE", "@debut": "1982-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296001", "@fin": "2001-03-31", "@num": "341", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006296002", "@fin": "2004-01-01", "@num": "341", "@etat": "ABROGE", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La taxe est recouvrée selon les règles et sous les mêmes conditions que la taxe prévue à l'article 1599 quindecies du code général des impôts.
\n
" } }, "LEGIARTI000006321095": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "63", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-09-26", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006321095", "URL": "article/LEGI/ARTI/00/00/06/32/10/LEGIARTI000006321095.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJOXXXXXX063AAXXXXXXAA" } }, "NOTA": { "CONTENU": "

Conformément au second alinéa de l’article 67 de la présente loi, ces dispositions entrent en vigueur le 1er janvier 2005.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006530079", "@num": "4", "#text": "Ordonnance n°59-2 du 2 janvier 1959 - art. 4 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000339591", "@numtexte": "59-2", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-02" }, { "@id": "LEGIARTI000006321099", "@num": "67", "#text": "Loi n°2001-692 du 1 août 2001 - art. 67 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000394028", "@nortexte": "ECOX0104681L", "@numtexte": "2001-692", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "2001-08-01" }, { "@id": "LEGIARTI000006295380", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295868", "@num": "335", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 335 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295870", "@num": "336", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 336 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295872", "@num": "337", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 337 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295874", "@num": "338", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 338 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295991", "@num": "339", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 339 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295997", "@num": "340", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 340 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296002", "@num": "341", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 341 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301947", "@num": "159 AM bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 159 AM bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300735", "@num": "54-0 BW", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54-0 BW (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306801", "@num": "1635 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084632", "@fin": "2022-09-26", "#text": "TITRE VI : ENTREE EN VIGUEUR ET APPLICATION DE LA LOI ORGANIQUE.", "@debut": "2002-01-01" }, { "@id": "LEGISCTA000044612099", "@fin": "2999-01-01", "#text": "TITRE VI : DISPOSITIONS RELATIVES AU HAUT CONSEIL DES FINANCES PUBLIQUES ET AU MÉCANISME DE CORRECTION", "@debut": "2022-09-26" } ] }, "@cid": "JORFTEXT000000394028", "@nor": "ECOX0104681L", "@num": "2001-692", "@nature": "LOI_ORGANIQUE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI organique n° 2001-692 du 1er août 2001 relative aux lois de finances (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000394028", "@c_titre_court": "LOI organique n° 2001-692 du 1er août 2001" }, { "@fin": "2999-01-01", "#text": "Loi organique n° 2001-692 du 1 août 2001 relative aux lois de finances", "@debut": "2005-01-01", "@id_txt": "LEGITEXT000005631294", "@c_titre_court": "Loi organique n° 2001-692 du 1 août 2001" } ], "@date_publi": "2001-08-02", "@date_signature": "2001-08-01", "@num_parution_jo": "0177" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006321095", "@fin": "2022-09-26", "@num": "63", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044612133", "@fin": "2999-01-01", "@num": "63", "@etat": "VIGUEUR", "@debut": "2022-09-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A défaut de dispositions législatives particulières, les taxes régulièrement perçues au cours de la deuxième année suivant celle de la publication de la présente loi organique en application de l'article 4 de l'ordonnance n° 59-2 du 2 janvier 1959 précitée peuvent être perçues, jusqu'au 31 décembre de cette année, selon l'assiette, le taux et les modalités de recouvrement en vigueur à la date de leur établissement.
\n
" } }, "LEGIARTI000006331397": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2000-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006331397", "URL": "article/LEGI/ARTI/00/00/06/33/13/LEGIARTI000006331397.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHWCXXXXXX004AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1599 quindecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006296002", "@num": "341", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 341 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000403069", "@nor": "EQUT0001922D", "@num": "2000-1336", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2000-1336 du 26 décembre 2000 instituant une taxe parafiscale en vue du développement de la formation professionnelle dans les transports routiers", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000403069", "@c_titre_court": "Décret n° 2000-1336 du 26 décembre 2000" }, { "@fin": "2005-12-31", "#text": "Décret n°2000-1336 du 26 décembre 2000 instituant une taxe parafiscale en vue du développement de la formation professionnelle dans les transports routiers", "@debut": "2000-12-30", "@id_txt": "LEGITEXT000005630406", "@c_titre_court": "Décret n°2000-1336 du 26 décembre 2000" } ], "@ministere": "MINISTERE DE L'EQUIPEMENT, DES TRANSPORTS ET DU LOGEMENT", "@date_publi": "2000-12-30", "@date_signature": "2000-12-26" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006331397", "@fin": "2005-12-31", "@num": "4", "@etat": "PERIME", "@debut": "2000-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La taxe est recouvrée selon les règles et sous les mêmes conditions que la taxe prévue à l'article 1599 quindecies du code général des impôts.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006321095", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006296002", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006331397", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006296002", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000438251": { "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": "LEGIARTI000006295268", "@num": "120", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 120 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295380", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294238", "@num": "171 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 K (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295868", "@num": "335", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 335 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295870", "@num": "336", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 336 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295872", "@num": "337", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 337 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295874", "@num": "338", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 338 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295991", "@num": "339", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 339 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295997", "@num": "340", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 340 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296002", "@num": "341", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 341 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295907", "@num": "358", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 358 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295916", "@num": "359", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 359 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295922", "@num": "360", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 360 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295931", "@num": "361", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 361 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294977", "@num": "361 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 361 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296085", "@num": "363 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AE (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294994", "@num": "363 AF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AF (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296092", "@num": "363 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295973", "@num": "363 AH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AH (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295979", "@num": "363 AI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AI (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298838", "@num": "111 quater T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater T (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299318", "@num": "313 BR bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BR bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297725", "@num": "38 septdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298030", "@num": "42", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 42 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296808", "@num": "49 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302659", "@num": "115 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 115 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307290", "@num": "121", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305968", "@num": "1382 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1382 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307388", "@num": "150 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302864", "@num": "154 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 154 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302870", "@num": "154 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 154 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306515", "@num": "1600-0 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306529", "@num": "1600-0 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306767", "@num": "1628 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1628 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303063", "@num": "163 quatervicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quatervicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306776", "@num": "1635 bis-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306801", "@num": "1635 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306771", "@num": "1635-0 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635-0 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311932", "@num": "1647", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312040", "@num": "1649", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308239", "@num": "173", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313053", "@num": "1761", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1761 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308355", "@num": "199", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308375", "@num": "199 ter B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308597", "@num": "210", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 210 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308993", "@num": "235 ter J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309061", "@num": "237 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 237 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309119", "@num": "238 bis GA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis GA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303979", "@num": "238 bis GB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis GB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304013", "@num": "238 bis HP", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HP (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304045", "@num": "238 bis J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304372", "@num": "279 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 279 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304423", "@num": "284", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 284 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302236", "@num": "31 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302318", "@num": "39 AJ", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 AJ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302482", "@num": "69 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 69 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305441", "@num": "789", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 789 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307841", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302581", "@num": "83 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310938", "@num": "885 P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310944", "@num": "885 Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465487", "@num": "1382 B", "#text": "Code général des impôts, CGI. - art. 1382 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781326", "@num": "154 bis A", "#text": "Code général des impôts, CGI. - art. 154 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836664", "@num": "154 bis A", "#text": "Code général des impôts, CGI. - art. 154 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034596315", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464777", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302318", "@num": "39 AJ", "#text": "Code général des impôts, CGI. - art. 39 AJ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295268", "@num": "120", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 120 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045128756", "@num": "335", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 335 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045128752", "@num": "336", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 336 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045128749", "@num": "337", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 337 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045128746", "@num": "338", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 338 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045128741", "@num": "339", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 339 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045128738", "@num": "340", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 340 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829272", "@num": "L152 B", "#text": "Livre des procédures fiscales - art. L152 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315364", "@num": "L152 B", "#text": "Livre des procédures fiscales - art. L152 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037062903", "@num": "L152 B", "#text": "Livre des procédures fiscales - art. L152 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316738", "@num": "R247-11", "#text": "Livre des procédures fiscales - art. R247-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°2004-304 du 26 mars 2004", "MCS_TXT": { "MC": [ "BUDGET", "REFORME BUDGETAIRE", "CODE GENERAL DES IMPOTS", "CGI", "INCORPORATION", "LIVRE DES PROCEDURES FISCALES", "INFORMATIQUE", "TERMINAL", "ACCES", "INTERNET", "HAUT DEBIT", "SATELLITE", "CONTRIBUTION", "FABRICANT", "DISTRIBUTEUR", "DISPOSITIF MEDICAL", "OMI", "TAXE", "POLYNESIE FRANCAISE", "SAINT-PIERRE-ET-MIQUELON", "ILES WALLIS ET FUTUNA", "TAAF" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE BUDGET ET REFORME BUDGETAIRE", "TITREFULL": "Décret n° 2004-304 du 26 mars 2004 portant incorporation au code général des impôts et au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce code et de ce livre" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000438251", "NOR": "BUDF0400011D", "NUM": "2004-304", "DATE_PUBLI": "2004-03-30", "DATE_TEXTE": "2004-03-26", "NUM_PARUTION": 76, "NUM_SEQUENCE": 27, "ORIGINE_PUBLI": "JORF n°76 du 30 mars 2004", "PAGE_DEB_PUBLI": 6067, "PAGE_FIN_PUBLI": 6070 } }, "META_COMMUN": { "ID": "JORFTEXT000000438251", "URL": "texte/version/JORF/TEXT/00/00/00/43/82/JORFTEXT000000438251.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/decret/2004/3/26/BUDF0400011D/jo/texte", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DS004304", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/decret/2004/3/26/2004-304/jo/texte" } } }, "VISAS": { "CONTENU": "

\n
Le Premier ministre,
Sur le rapport du ministre de l'économie, des finances et de l'industrie,
Vu le code général des impôts et ses annexes II et III ;
Vu le livre des procédures fiscales ;
Vu l'article 11 de la loi n° 51-247 du 1er mars 1951 portant ouverture de crédits provisoires applicables au mois de mars 1951 ;
Vu le décret n° 81-859 du 15 septembre 1981 portant codification des textes législatifs concernant les procédures fiscales ;
Vu le décret n° 81-860 du 15 septembre 1981 portant codification des textes réglementaires concernant les procédures fiscales ;
Vu les textes codifiés et cités dans le présent décret,
Décrète :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 26 mars 2004.

Jean-Pierre Raffarin

Par le Premier ministre :

Le ministre délégué au budget

et à la réforme budgétaire,

Alain Lambert

Le ministre de l'économie,

des finances et de l'industrie,

Francis Mer

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000438251", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006296002", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006296002", "liens_entrants": true }

Article 341 AUTONOME ABROGE, en vigueur du 31/03/2001 au 01/01/2004 (Code général des impôts, annexe II)