{ "article": { "LEGIARTI000006299098": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "178 P", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2025-06-30", "DATE_DEBUT": "1993-01-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006299098", "URL": "article/LEGI/ARTI/00/00/06/29/90/LEGIARTI000006299098.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0178ARXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000361563", "#text": "Décret 93-14 1993-01-04 art. 5 JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000361563", "@nortexte": "BUDF9200062D", "@numtexte": "93-14", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000566799", "#text": "Décret 97-661 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "JORFTEXT000000569064", "#text": "Décret 97-1195 1997-12-24 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000569064", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000051818429", "@num": "12", "#text": "Décret n°2025-590 du 27 juin 2025 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000051808641", "@nortexte": "ECOD2517054D", "@numtexte": "2025-590", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-27" }, { "@id": "LEGIARTI000051820250", "@num": "289", "#text": "Code général des impôts, annexe II, CGIANII. - art. 289 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179382", "@fin": "2999-01-01", "#text": "I : Réglementation des essences d'absinthe et produits assimilés ou susceptibles de les suppléer", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162263", "@fin": "2999-01-01", "#text": "Section V : Régimes particuliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146831", "@fin": "2999-01-01", "#text": "Chapitre premier : Boissons", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133754", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299096", "@fin": "1989-07-14", "@num": "178 P", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299097", "@fin": "1993-01-05", "@num": "178 P", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006299098", "@fin": "2025-06-30", "@num": "178 P", "@etat": "ABROGE", "@debut": "1993-01-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les procédés de dénaturation doivent être agréés par la direction générale des douanes et droits indirects après avis du service des laboratoires.
\n
Les produits additionnés de substances dénaturantes doivent être emmagasinés à part.
" } }, "LEGIARTI000051818429": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "12", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051818429", "URL": "article/LEGI/ARTI/00/00/51/81/84/LEGIARTI000051818429.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036960572", "@num": "111 H bis", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 111 H bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298870", "@num": "111 H nonies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 111 H nonies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298869", "@num": "111 H octies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 111 H octies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047112112", "@num": "111 H octodecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 111 H octodecies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041760052", "@num": "111 H septdecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 111 H septdecies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668567", "@num": "111 H ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 111 H ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597874", "@num": "178 A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299100", "@num": "178 AA", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 AA (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299105", "@num": "178 AB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 AB (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039650520", "@num": "178 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299078", "@num": "178 D", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299080", "@num": "178 E", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298942", "@num": "178 F", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 F (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299083", "@num": "178 G", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 G (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299085", "@num": "178 H", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 H (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297080", "@num": "178 I", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 I (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299088", "@num": "178 J", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 J (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299091", "@num": "178 L", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 L (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299093", "@num": "178 M", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 M (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298943", "@num": "178 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 N (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299095", "@num": "178 O", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 O (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299098", "@num": "178 P", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 P (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043409427", "@num": "178 Q", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 Q (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298945", "@num": "178 R", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 R (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298949", "@num": "178 S", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 S (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298950", "@num": "178 T", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 T (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298951", "@num": "178 U", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 U (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298952", "@num": "178 V", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 V (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298953", "@num": "178 W", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 W (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298954", "@num": "178 X", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 X (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298955", "@num": "178 Y", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 Y (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298956", "@num": "178 Z", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 Z (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000051818406", "@fin": "2999-01-01", "#text": "Chapitre V : Dispositions finales", "@debut": "2025-06-30" } ] }, "@cid": "JORFTEXT000051808641", "@nor": "ECOD2517054D", "@num": "2025-590", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2025-590 du 27 juin 2025 portant simplification des obligations relatives à la circulation des alcools, des boissons alcooliques et des produits du tabac en droits acquittés", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000051808641", "@c_titre_court": "Décret n°2025-590 du 27 juin 2025" }, { "@fin": "2999-01-01", "#text": "Décret n° 2025-590 du 27 juin 2025 portant simplification des obligations relatives à la circulation des alcools, des boissons alcooliques et des produits du tabac en droits acquittés", "@debut": "2025-06-30", "@id_txt": "LEGITEXT000051818394", "@c_titre_court": "Décret n°2025-590 du 27 juin 2025" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2025-06-29", "@date_signature": "2025-06-27", "@num_parution_jo": "0150" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000051818429", "@fin": "2999-01-01", "@num": "12", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000051808679", "@fin": "2999-01-01", "@num": "12", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code général des impôts, annexe III, CGIANIII.
\n Art. 111 H bis, Art. 111 H ter, Art. 111 H octies, Art. 111 H nonies, Art. 111 H septdecies, Art. 111 H octodecies, Art. 178 A, Art. 178 B, Art. 178 D, Art. 178 E, Art. 178 F, Art. 178 G, Art. 178 H, Art. 178 I, Art. 178 J, Art. 178 L, Art. 178 M, Art. 178 N, Art. 178 O, Art. 178 P, Art. 178 Q, Art. 178 R, Art. 178 S, Art. 178 T, Art. 178 U, Art. 178 V, Art. 178 W, Art. 178 X, Art. 178 Y, Art. 178 Z, Art. 178 AA, Art. 178 AB\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000051818429", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299098", "typelien": "ABROGE" } ], "texte_version": { "JORFTEXT000000361563": { "SM": { "CONTENU": "MODIFICATION DE L'ANNEXE III DU CODE GENERAL DES IMPOTS.
AUX ART. 211-AB (AL. 1),222 ET 227 (AL. 2) LES MOTS \"ADMINISTRATION DES IMPOTS\" SONT REMPLACES PAR LES MOTS \"ADMINISTRATION DES DOUANES ET DROITS INDIRECTS\".
AU 1ER AL. DE L'ART. 143-G LES MOTS \"AGENTS DES IMPOTS\" SONT REMPLACES PAR LES MOTS \"AGENTS DU SERVICE DES DOUANES ET DROITS INDIRECTS\".
AUX ART. 122 (AL. 2),143-G (AL. 2),175,176,181 (AL. 3),217 (AL. 1),218,219-C,219-J (AL. 1),219-K,219-Q ET 219-U (AL. 1) LES MOTS \"AGENTS DES IMPOTS\" SONT REMPLACES PAR LES MOTS \"AGENTS DU SERVICE DES DOUANES ET DROITS INDIRECTS\".
AUX ART. 120,125 (AL. 1),127 (AL. 1),131 (AL. 2),132 (AL. 1),140 (AL. 2),143 (AL. 1),172,178-G,178-H (AL. 2),178-J,178-L,178-AB (AL. 1),181 (AL. 1),219-A (AL. 1),219-P (AL. 1),219-T (AL. 1) ET 333-H-QUATER LES MOTS \"BUREAU DE DECLARATIONS DE LA DIRECTION GENERALE DES IMPOTS\" SONT REMPLACES PAR LES MOTS \"BUREAU DE DECLARATIONS DE LA DIRECTION GENERALE DES DOUANES ET DROITS INDIRECTS\".
L'ART. 178-P EST AINSI REDIGE: LES PROCEDES DE DENATURATION DOIVENT ETRE AGREES PAR LA DIRECTION GENERALE DES DOUANES ET DROITS INDIRECTS\".
AU II DE L'ART. 33-I LES MOTS \"DIRECTION GENERALE DES IMPOTS\" SONT REMPLACES PAR LES MOTS \"DIRECTION GENERALE DES DOUANES ET DROITS INDIRECTS\".
A L'ART. 33-H-BIS LES MOTS \"DIRECTION DES SERVICES FISCAUX\" SONT REMPLACES PAR LES MOTS \"DIRECTION REGIONALE DES DOUANES ET DROITS INDIRECTS\".
AU 2EME AL. DE L'ART. 182 LES MOTS \"FONCTIONNAIRES DES IMPOTS\" SONT REMPLACES PAR LES MOTS \"FONCTIONNAIRES DU SERVICE DES DOUANES ET DROITS INDIRECTS\".
AUX ART. 188 ET 244 (AL. 1 ET 2) LES MOTS \"RECETTE DES IMPOTS\" SONT REMPLACES PAR LES MOTS \"RECETTE DES DOUANES ET DROITS INDIRECTS\".
AUX ART. 209-OA (AL. 1) ET 209-OB LES MOTS \"RECETTE DES IMPOTS DE RATTACHEMENT DU BUREAU DE GARANTIE\" SONT REMPLACES PAR LES MOTS \"RECETTE DES DOUANES ET DROITS INDIRECTS DE RATTACHEMENT DU BUREAU DE GARANTIE\".
AU 2EME AL. DE L'ART. 143-Z LES MOTS \"RECETTE LOCALE DES IMPOTS\" SONT REMPLACES PAR LES MOTS \"RECETTE DES DOUANES ET DROITS INDIRECTS\".
AUX ART. 199 (AL. 2),143-Z (AL. 2),176,178-D (AL. 1),178-E,178-J,178-M,178-O (AL. 1),180 (AL. 2),182 (AL. 1),216 (AL. 1),218,222 ET 226 LES MOTS \"SERVICE DES IMPOTS\" SONT REMPLACES PAR LES MOTS \"SERVICE DES DOUANES ET DROITS INDIRECTS\".
A L'ART. 176 LES MOTS \"LE CHEF DE SERVICE LOCAL DES IMPOTS\" SONT REMPLACES PAR LES MOTS \"CHEF DU SERVICE LOCAL DE L'ADMINISTRATION DES DOUANES ET DROITS INDIRECTS\".
APPLICATION DES ART. 108 ET 121 DE LA LOI 92677 DU 17-07-1992." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000541388", "#text": "LOI n° 92-677 du 17 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006299048", "@num": "119", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 119 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297006", "@num": "120", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 120 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299050", "@num": "122", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - 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art. 222 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299184", "@num": "224", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 224 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299190", "@num": "226", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 226 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299193", "@num": "227", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 227 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299454", "@num": "333 H bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 H bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299458", "@num": "333 H quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 H quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299463", "@num": "333 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 I (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°93-14 du 4 janvier 1993", "MCS_TXT": { "MC": [ "BUDGET", "IMPOT", "CODE GENERAL DES IMPOTS", "CGI", "MISE EN OEUVRE", "DIRECTION GENERALE DES IMPOTS", "TRANSFERT D'ATTRIBUTION", "TRANSFERT DE COMPETENCE", "DIRECTION GENERALE DES DOUANES ET DROITS INDIRECTS", "CONTRIBUTION DIRECTE" ] }, "TITREFULL": "Décret n° 93-14 du 4 janvier 1993 pris pour la mise en oeuvre du transfert d'attributions de la direction générale des impôts à la direction générale des douanes et droits indirects en matière de contributions indirectes et modifiant l'annexe III au code général des impôts" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000361563", "NOR": "BUDF9200062D", "NUM": "93-14", "DATE_PUBLI": "1993-01-04", "DATE_TEXTE": "1993-01-04", "NUM_PARUTION": 3, "ORIGINE_PUBLI": "JORF n°3 du 4 janvier 1993", "PAGE_DEB_PUBLI": 291, "PAGE_FIN_PUBLI": 292 } }, "META_COMMUN": { "ID": "JORFTEXT000000361563", "URL": "texte/version/JORF/TEXT/00/00/00/36/15/JORFTEXT000000361563.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX99314" } }, "VISAS": { "CONTENU": "
Le Premier ministre,
Sur le rapport du ministre du budget,
Vu le code général des impôts ainsi que l’annexe III à ce code ;
Vu la loi n° 92-677 du 17 juillet 1992 portant mise en oeuvre par la République française de la directive du Conseil des communautés européennes (C.E.E.) n° 91-680 complétant le système commun de la taxe sur la valeur ajoutée et modifiant, en vue de la suppression des contrôles aux frontières, la directive (C.E.E.) n° 77-388 et de la directive (C.E.E.) n° 92-12 relative au régime général, à la détention, à la circulation et au contrôle des produits soumis à accise, et notamment ses articles 108 et 121 ;
Vu le décret n° 92-1431 du 30 décembre 1992 fixant les modalités eu transfert des compétences de la direction générale des impôts à la direction générale des douanes et droits indirects en matière de contributions indirectes,
Décrète :" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 4 janvier 1993.

PIERRE BÉRÉGOVOY

Par le Premier ministre :

Le ministre du budget,

MARTIN MALVY

" } }, "JORFTEXT000000566799": { "SM": { "CONTENU": "ART. 1: MODIFICATION DES ART. 8-QUATER,31,38,38-BIS,38-BIS-A,39,39-A;39-BIS-A,39-QUINQUIES-D,39-QUINQUIES-F,39-DUODECIES,42-SEPTIES,44-SEXIES,44-OCTIES,44-DECIES,54-TER,62,71,72-D,74,75-OA,81,83,92-B,93-B,93-QUATER,125-O-A,125-A,133,145,150-UNDECIES,1501-BIS,151-OCTIES,154-QUINQUES,156,157,158,158-QUATER,160,163-QUINQUIES-D,163-OCTODECIES-A,163-UNVICIES,182-A,197-A,199-TER-D,199-SEXIES-A,199-SEXIES-B,199-SEXIES-C,199-DECIES-B,199-UNDECIES,199-TERDECIES,199-DECIES-O-1,199-SEXDECIES,200,204-O-BIS,208,209-OA,209-A-BIS,217-BIS,217-NONIES,219,220-D,220-QUINQUIES,223-TER,223-O,224,225-A,226,226-A,226-B,226-BIS,227,229,230-B,230-D,231-BIS-D,231-BIS-I,235-TER-Y,236-TER,238-BIS,238-BIS-HN,238-BIS-I,238-OCTIES-A,239-QUATER-B,239-SEXIES-D,244-QUATER-E,260-C,261-C,271-A,284,302-BIS-ZC,302-BIS-ZD,302-TER,401,438,534,722-BIS,749-A,784,806,895,896,914,980-BIS,990-A,995,1001,1010-A,1042,1383-A,1383-B,1390,1391,1411,1414,1466-A,1466-B,1467-A,1469-A-QUATER,1472-BIS,1480,1565,1585-C,1586-C,1594-G,1594-K,1600-OC,1600-OD,1600-OE,1600-OF,1601,1609-D,1609-QUATER,1609-QUINQUIES,1609-QUINQUIES-A,1635-BIS-A,1635-BIS-AD,1636-B-SEXIES,1636-B-OCTIES,1638-TER,1638-QUATER,1639-A-BIS,1647-B-SEXIES,1647-B-SEPTIES,1648-AA,1648-B-BIS,1649-QUATER-A,1657,1664,1668,1716,1756-BIS,1758-QUATER,1786-BIS,1840-M DU CODE GENERAL DES IMPOTS.
ART. 2: MODIFICATION DE L'ANNEXE II DU CODE GENERAL DES IMPOTS.
ART. 3: MODIFICATION DE L'ANNEXE III DU CODE GENERAL DES IMPOTS." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000588663", "#text": "Décret2001-435", "@sens": "cible", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000006293658", "@num": "1 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 1 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295318", "@num": "140 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294118", "@num": "140 EA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 EA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294119", "@num": "140 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 J (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295344", "@num": "140 JA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 JA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294121", "@num": "140 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295347", "@num": "140 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294269", "@num": "171 AH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AH (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295621", "@num": "269", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 269 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294610", "@num": "269 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 269 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295636", "@num": "276", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 276 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295641", "@num": "277", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 277 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295646", "@num": "278", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 278 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295710", "@num": "305", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295678", "@num": "305 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295770", "@num": "310 HC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HC (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296420", "@num": "328", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 328 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296082", "@num": "363 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296090", "@num": "363 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295971", "@num": "363 AH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AH (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296152", "@num": "371 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295083", "@num": "371 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AB (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295084", "@num": "371 AC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AC (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296154", "@num": "371 AD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AD (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295085", "@num": "371 AD bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AD bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296156", "@num": "371 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AE (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296158", "@num": "371 AF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AF (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296160", "@num": "371 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AG (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296163", "@num": "371 AH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AH (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295087", "@num": "371 AI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AI (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295091", "@num": "371 AJ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AJ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295095", "@num": "371 AK", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AK (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295097", "@num": "371 AL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AL (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295099", "@num": "371 AM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AM (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295103", "@num": "371 AN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AN (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295106", "@num": "371 AO", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295107", "@num": "371 AP", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AP (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295109", "@num": "371 AQ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AQ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295114", "@num": "371 AR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295115", "@num": "371 AS", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296136", "@num": "371 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295154", "@num": "39 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 39 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296253", "@num": "409", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 409 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296530", "@num": "10 GA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 GA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298837", "@num": "111 quater S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298918", "@num": "169-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 169-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298938", "@num": "178 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299100", "@num": "178 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 AA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299099", "@num": "178 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299101", "@num": "178 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 AB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299102", "@num": "178 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 AB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298939", "@num": "178 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298940", "@num": "178 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299078", "@num": "178 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299077", "@num": "178 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299080", "@num": "178 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299079", "@num": "178 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298941", "@num": "178 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299082", "@num": "178 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299081", "@num": "178 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299085", "@num": "178 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299084", "@num": "178 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297079", "@num": "178 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299087", "@num": "178 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299086", "@num": "178 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297081", "@num": "178 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 K (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299091", "@num": "178 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299090", "@num": "178 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299093", "@num": "178 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299092", "@num": "178 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298943", "@num": "178 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299095", "@num": "178 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299094", "@num": "178 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299098", "@num": "178 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 P (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299096", "@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": "LEGIARTI000006298944", "@num": "178 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298950", "@num": "178 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 T (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298955", "@num": "178 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 Y (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298937", "@num": "178 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 decies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298934", "@num": "178 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297466", "@num": "2 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297452", "@num": "2 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297478", "@num": "2 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299243", "@num": "278", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 278 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297253", "@num": "313 BI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BI (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299521", "@num": "344 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299556", "@num": "350 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299594", "@num": "366 A bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 A bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297734", "@num": "38 septdecies D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297743", "@num": "38 septdecies G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297712", "@num": "38 sexdecies RB bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies RB bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297767", "@num": "39 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299713", "@num": "391", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 391 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299716", "@num": "394", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 394 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299882", "@num": "402", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 402 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299896", "@num": "405 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 405 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299749", "@num": "405 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 405 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297937", "@num": "41 DC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296735", "@num": "41 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298087", "@num": "46 AG decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298060", "@num": "46 AGA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AGA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298115", "@num": "46 AI bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AI bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298121", "@num": "46 AI quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AI quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298118", "@num": "46 AI ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AI ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298314", "@num": "46 quater-0 ZK", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZK (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298324", "@num": "46 quater-0 ZL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZL (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298520", "@num": "49 septies V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298521", "@num": "49 septies V 1", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V 1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298522", "@num": "49 septies V 2", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V 2 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298523", "@num": "49 septies V 3", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V 3 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298524", "@num": "49 septies V 4", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V 4 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298525", "@num": "49 septies V 5", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V 5 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298526", "@num": "49 septies V 6", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V 6 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298528", "@num": "49 septies V 7", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V 7 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298529", "@num": "49 septies V 8", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V 8 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298530", "@num": "49 septies V 9", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V 9 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298616", "@num": "50-0", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 50-0 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298618", "@num": "50-0 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 50-0 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296899", "@num": "65", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 65 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296920", "@num": "70 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 70 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298665", "@num": "73 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 73 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298708", "@num": "85 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 85 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298758", "@num": "96 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298762", "@num": "96 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311343", "@num": "1001", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1001 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305725", "@num": "1010 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1010 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311435", "@num": "1042", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1042 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307307", "@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": "LEGIARTI000006308133", "@num": "125-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302685", "@num": "133", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 133 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311546", "@num": "1383 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1383 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305975", "@num": "1383 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1383 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306027", "@num": "1390", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1390 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306032", "@num": "1391", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1391 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311595", "@num": "1411", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1411 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311613", "@num": "1414", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307357", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306177", "@num": "1466 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306189", "@num": "1466 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1466 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306211", "@num": "1467 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1467 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306220", "@num": "1469 A quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1469 A quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306230", "@num": "1472 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1472 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312100", "@num": "1480", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 1635 bis AD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311865", "@num": "1636 B octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311850", "@num": "1636 B sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306838", "@num": "1638 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1638 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306836", "@num": "1638 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 226 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308833", "@num": "227", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 227 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303771", "@num": "229", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 229 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308860", "@num": "230 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 230 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303778", "@num": "230 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 230 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308889", "@num": "231 bis D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303786", "@num": "231 bis I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303805", "@num": "231 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303909", "@num": "235 ter Y", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter Y (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303951", "@num": "236 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 236 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309090", "@num": "238 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303985", "@num": "238 bis HN", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HN (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304091", "@num": "238 octies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 octies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304113", "@num": "239 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 quater B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304128", "@num": "239 sexies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 sexies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304173", "@num": "244 quater E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309349", "@num": "260 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 260 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309392", "@num": "261 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304305", "@num": "271 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 271 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304418", "@num": "284", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 284 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304640", "@num": "302 bis ZC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis ZC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304642", "@num": "302 bis ZD", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis ZD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309712", "@num": "302 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307491", "@num": "31", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307544", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314352", "@num": "38 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302878", "@num": "38 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307571", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302294", "@num": "39 AC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 AC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302328", "@num": "39 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307683", "@num": "39 duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307624", "@num": "39 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307652", "@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": "LEGIARTI000006302388", "@num": "42 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 42 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309902", "@num": "438", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 438 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302427", "@num": "44 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 44 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302412", "@num": "44 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 44 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302399", "@num": "44 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 44 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302453", "@num": "54 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 54 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307053", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307786", "@num": "71", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 71 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308116", "@num": "72 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305295", "@num": "722 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 722 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302512", "@num": "74", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 74 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305337", "@num": "749 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 749 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302519", "@num": "75-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 75-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305424", "@num": "784", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 784 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302209", "@num": "8 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 8 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310444", "@num": "806", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 806 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307832", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307113", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311057", "@num": "914", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 914 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307156", "@num": "92 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307190", "@num": "93 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311256", "@num": "980 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 980 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311313", "@num": "995", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 995 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844259", "@num": "1391", "#text": "Code général des impôts, CGI. - art. 1391 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873220", "@num": "1391", "#text": "Code général des impôts, CGI. - art. 1391 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021991", "@num": "1565", "#text": "Code général des impôts, CGI. - art. 1565 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364722", "@num": "1565", "#text": "Code général des impôts, CGI. - art. 1565 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355705", "@num": "217 nonies", "#text": "Code général des impôts, CGI. - art. 217 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431967", "@num": "223 ter", "#text": "Code général des impôts, CGI. - art. 223 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219749", "@num": "231 quater", "#text": "Code général des impôts, CGI. - art. 231 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872754", "@num": "231 quater", "#text": "Code général des impôts, CGI. - art. 231 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764833", "@num": "231 quater", "#text": "Code général des impôts, CGI. - art. 231 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846445", "@num": "231 quater", "#text": "Code général des impôts, CGI. - art. 231 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641607", "@num": "231 quater", "#text": "Code général des impôts, CGI. - art. 231 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842249", "@num": "238 octies A", "#text": "Code général des impôts, CGI. - art. 238 octies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091976", "@num": "238 octies A", "#text": "Code général des impôts, CGI. - art. 238 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431981", "@num": "54 ter", "#text": "Code général des impôts, CGI. - art. 54 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842587", "@num": "8 quater", "#text": "Code général des impôts, CGI. - art. 8 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294829", "@num": "310 HB quinquies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039650520", "@num": "178 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043409427", "@num": "178 Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028619107", "@num": "344 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055237", "@num": "49 septies V", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023099570", "@num": "85 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 K (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047814988", "@num": "310 HC", "#text": "Code général des impôts, annexe II, CGIANII. - art. 310 HC (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597874", "@num": "178 A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297080", "@num": "178 I", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 I (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298945", "@num": "178 R", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298949", "@num": "178 S", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298951", "@num": "178 U", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298952", "@num": "178 V", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 V (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298953", "@num": "178 W", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 W (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298954", "@num": "178 X", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 X (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298956", "@num": "178 Z", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 Z (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°97-661 du 28 mai 1997", "MCS_TXT": { "MC": [ "BUDGET", "CODE GENERAL DES IMPOTS", "CGI", "CODIFICATION", "INCORPORATION" ] }, "MINISTERE": "MINISTERE DU BUDGET", "TITREFULL": "Décret no 97-661 du 28 mai 1997 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000566799", "NOR": "BUDF9700021D", "NUM": "97-661", "DATE_PUBLI": "1997-06-01", "DATE_TEXTE": "1997-05-28", "NUM_PARUTION": 126, "ORIGINE_PUBLI": "JORF n°126 du 1 juin 1997", "PAGE_DEB_PUBLI": 8716, "PAGE_FIN_PUBLI": 19970601 } }, "META_COMMUN": { "ID": "JORFTEXT000000566799", "URL": "texte/version/JORF/TEXT/00/00/00/56/67/JORFTEXT000000566799.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX997661" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre de l'économie et des finances,
Vu l'article 11 de la loi no 51-247 du 1er mars 1951 portant ouverture de crédits provisoires applicables au mois de mars 1951 ;
Vu le code général des impôts et ses annexes I, II et III ;
Vu les textes codifiés et cités dans le présent décret,
Décrète :
\n
" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 28 mai 1997.
\n

Alain Juppé

Par le Premier ministre :

Le ministre délégué au budget,
porte-parole du Gouvernement,
Alain Lamassoure

Le ministre de l'économie et des finances,

Jean Arthuis

" } }, "JORFTEXT000000569064": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006616491", "@num": "11", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 11 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006334040", "@num": "4", "#text": "Décret n°2006-532 du 11 mai 2006 - art. 4 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000427137", "@nortexte": "ECOD0650002D", "@numtexte": "2006-532", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-11" }, { "@id": "LEGIARTI000006334041", "@num": "5", "#text": "Décret n°2006-532 du 11 mai 2006 - art. 5 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000427137", "@nortexte": "ECOD0650002D", "@numtexte": "2006-532", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-11" }, { "@id": "LEGIARTI000006334043", "@num": "6", "#text": "Décret n°2006-532 du 11 mai 2006 - art. 6 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000427137", "@nortexte": "ECOD0650002D", "@numtexte": "2006-532", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-11" }, { "@id": "LEGIARTI000006334044", "@num": "7", "#text": "Décret n°2006-532 du 11 mai 2006 - art. 7 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000427137", "@nortexte": "ECOD0650002D", "@numtexte": "2006-532", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-11" }, { "@id": "LEGIARTI000006252368", "@num": "3", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGIARTI000006294620", "@num": "275 bis B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294627", "@num": "275 bis D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 bis D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294632", "@num": "275 bis F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 bis F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294645", "@num": "275 bis K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294807", "@num": "306 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 306 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296235", "@num": "396 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299061", "@num": "140", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 140 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297036", "@num": "146", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 146 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299100", "@num": "178 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 AA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299098", "@num": "178 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 P (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298931", "@num": "178 octies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 octies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299107", "@num": "180", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 180 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298999", "@num": "244 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299533", "@num": "350 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299532", "@num": "350 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298671", "@num": "75 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 75 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298674", "@num": "75 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 75 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300456", "@num": "50 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 50 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300477", "@num": "54", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300526", "@num": "54-0 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54-0 AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300535", "@num": "54-0 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54-0 AG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300704", "@num": "54-0 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54-0 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300551", "@num": "54-0 BN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54-0 BN (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300481", "@num": "54-0 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300485", "@num": "54-0 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54-0 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300711", "@num": "54-0 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54-0 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300714", "@num": "54-0 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54-0 U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300511", "@num": "54-0 V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54-0 V (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300522", "@num": "54-0 Z", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54-0 Z (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305718", "@num": "1004", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1004 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305719", "@num": "1004 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1004 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309704", "@num": "262", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 262 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309748", "@num": "309", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 309 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309754", "@num": "311 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 311 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304729", "@num": "319", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 319 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304734", "@num": "327", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 327 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309774", "@num": "328", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 328 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304768", "@num": "412", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 412 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304783", "@num": "425", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 425 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309908", "@num": "444", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 444 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293569", "@num": "162", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 162 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293597", "@num": "167", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 167 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293576", "@num": "168", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 168 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293582", "@num": "172", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 172 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293607", "@num": "186", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 186 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293613", "@num": "188", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 188 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293617", "@num": "190", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 190 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293348", "@num": "192", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 192 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293377", "@num": "218", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 218 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293498", "@num": "57", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 57 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293502", "@num": "58", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 58 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293508", "@num": "60", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 60 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293511", "@num": "61", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 61 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293542", "@num": "78", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 78 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314979", "@num": "L29", "#text": "Livre des procédures fiscales - art. L29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316344", "@num": "R*198-10", "#text": "Livre des procédures fiscales - art. R*198-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316710", "@num": "R*247-5", "#text": "Livre des procédures fiscales - art. R*247-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316709", "@num": "R*247-5", "#text": "Livre des procédures fiscales - art. R*247-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316708", "@num": "R*247-5", "#text": "Livre des procédures fiscales - art. R*247-5 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°97-1195 du 24 décembre 1997", "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "TITREFULL": "Décret no 97-1195 du 24 décembre 1997 pris pour l'application du 2o de l'article 2 du décret no 97-34 du 15 janvier 1997 relatif à la déconcentration des décisions administratives individuelles relevant du ministre de l'économie, des finances et de l'industrie" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000569064", "NOR": "ECOP9700756D", "NUM": "97-1195", "DATE_PUBLI": "1997-12-27", "DATE_TEXTE": "1997-12-24", "NUM_PARUTION": 300, "ORIGINE_PUBLI": "JORF n°300 du 27 décembre 1997", "PAGE_DEB_PUBLI": 18924, "PAGE_FIN_PUBLI": 271297 } }, "META_COMMUN": { "ID": "JORFTEXT000000569064", "URL": "texte/version/JORF/TEXT/00/00/00/56/90/JORFTEXT000000569064.xml", "NATURE": "DECRET", "ORIGINE": "JORF" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000566799", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299098", "typelien": "CODIFICATION" }, { "texte_version_id": "JORFTEXT000000569064", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299098", "typelien": "TXT_ASSOCIE" }, { "texte_version_id": "JORFTEXT000000361563", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299098", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006299098", "liens_entrants": true }

Article 178 P AUTONOME ABROGE, en vigueur du 05/01/1993 au 30/06/2025 (Code général des impôts, annexe III)