{ "article": { "LEGIARTI000006299355": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "322 L", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1980-11-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006299355", "URL": "article/LEGI/ARTI/00/00/06/29/93/LEGIARTI000006299355.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0322AOXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323628", "@num": "6", "#text": "Décret n°80-922 du 21 novembre 1980 - art. 6 (V) JORF 23 NOVEMBRE 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000308083", "@numtexte": "80-922", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006299404", "@num": "322 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179412", "@fin": "2999-01-01", "#text": "I bis : Exonération temporaire accordée dans le cadre de l'aménagement du territoire", "@debut": "1980-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162294", "@fin": "2012-09-06", "#text": "Section III : Taxe professionnelle", "@debut": "1980-11-23" }, { "@id": "LEGISCTA000026348009", "@fin": "2999-01-01", "#text": "Section III : Cotisation foncière des entreprises", "@debut": "2012-09-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146853", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133757", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114433", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1978-04-07" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006299355", "@fin": "2999-01-01", "@num": "322 L", "@etat": "VIGUEUR", "@debut": "1980-11-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque, au cours d'une année donnée, l'investissement net ou le nombre net des emplois créés deviennent inférieurs aux seuils fixés à l'article 322 G, l'exonération cesse de s'appliquer à compter du 1er janvier suivant.
\n
" } }, "LEGIARTI000006299404": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "322 G", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1980-11-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006299404", "URL": "article/LEGI/ARTI/00/00/06/29/94/LEGIARTI000006299404.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0322AJXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1465", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 quinquies DB ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006323622", "@num": "1", "#text": "Décret n°80-922 du 21 novembre 1980 - art. 1 (V) JORF 23 novembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000308083", "@numtexte": "80-922", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006299351", "@num": "322 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299352", "@num": "322 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347994", "@num": "322 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299355", "@num": "322 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179421", "@fin": "1997-04-11", "#text": "I bis : Exonération temporaire accordée dans le cadre de l'aménagement du territoire.", "@debut": "1980-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162296", "@fin": "1997-04-11", "#text": "Section III : Taxe professionnelle", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146854", "@fin": "1997-04-11", "#text": "Chapitre premier : Impôts directs et taxes assimiléees", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133757", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114433", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1978-04-07" } ] }, "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": "LEGIARTI000006299404", "@fin": "1997-04-11", "@num": "322 G", "@etat": "MODIFIE", "@debut": "1980-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299405", "@fin": "2002-01-01", "@num": "322 G", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299406", "@fin": "2008-10-31", "@num": "322 G", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019707434", "@fin": "2012-09-06", "@num": "322 G", "@etat": "MODIFIE", "@debut": "2008-10-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026348001", "@fin": "2999-01-01", "@num": "322 G", "@etat": "VIGUEUR", "@debut": "2012-09-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le bénéfice de l'exonération temporaire de taxe professionnelle prévu par l'article 1465 du code général des impôts est subordonné aux conditions suivantes lorsqu'un agrément n'est pas nécessaire :
\n
I. En cas de création ou décentralisation d'un établissement industriel :
\n
a. Dans les départements d'outre-mer et de la Corse ainsi que dans certains secteurs définis par arrêté des zones d'économie rurale dominante et des zones d'économie montagnarde (1) :
\n
1° Dans les communes situées dans une unité urbaine d'au moins 50.000 habitants : réalisation d'un investissement minimal de 800.000 F et création d'au moins 30 emplois :
\n
2° Dans les communes situées dans une unité urbaine d'au moins 15.000 habitants et de moins de 50.000 habitants : réalisation d'un investissement minimal de 500.000 F et création d'au moins 15 emplois ;
\n
3° Dans les autres communes : réalisation d'un investissement minimal de 300.000 F et création d'au moins 6 emplois ;
\n
b. Dans les autres zones où s'applique l'exonération temporaire :
\n
\n
1° Dans les communes situées dans une unité urbaine d'au moins 15.000 habitants : réalisation d'un investissement minimal de 800.000 F et création d'au moins 30 emplois ;
\n
2° Dans les autres communes : réalisation d'un investissement minimal de 300.000 F et création d'au moins 10 emplois.
\n
II. En cas d'extension d'un établissement industriel :
\n
a. Dans les départements d'outre-mer et de la Corse ainsi que dans certains secteurs définis par arrêté des zones d'économie rurale dominante et des zones d'économie montagnarde (1) :
\n
1° Dans les communes situées dans une unité urbaine d'au moins 50.000 habitants :
\n
Réalisation d'un investissement minimal de 800.000 F, et
\n
Soit création d'au moins 30 emplois se traduisant par un accroissement net d'au moins 25 % du nombre des emplois ;
\n
Soit création d'au moins 120 emplois ;
\n
2° Dans les communes situées dans une unité urbaine d'au moins 15.000 habitants et de moins de 50.000 habitants :
\n
Réalisation d'un investissement minimal de 500.000 F, et
\n
Soit création d'au moins 15 emplois se traduisant par un accroissement net d'au moins 20 % du nombre des emplois ;
\n
Soit création d'au moins 50 emplois se traduisant par un accroissement net d'au moins 10 % du nombre des emplois ;
\n
Soit création d'au moins 120 emplois.
\n
3° Dans les autres communes :
\n
Réalisation d'un investissement minimal de 300.000 F, et
\n
Soit création d'au moins 6 emplois se traduisant par un accroissement net d'au moins 20 % du nombre des emplois ;
\n
Soit création d'au moins 50 emplois se traduisant par un accroissement net d'au moins 10 % du nombre des emplois ;
\n
Soit création d'au moins 120 emplois ;
\n
b. Dans les autres zones où s'applique l'exonération temporaire :
\n
\n
1° Dans les communes situées dans une unité urbaine d'au moins 15.000 habitants :
\n
Réalisation d'un investissement minimal de 800.000 F, et
\n
Soit création d'au moins 30 emplois se traduisant par un accroissement net d'au moins 25 % du nombre des emplois ;
\n
Soit création d'au moins 120 emplois.
\n
2° Dans les autres communes :
\n
Réalisation d'un investissement minimal de 300.000 F, et
\n
Soit création d'au moins 10 emplois se traduisant par un accroissement net d'au moins 25 % du nombre des emplois ;
\n
Soit création d'au moins 50 emplois se traduisant par un accroissement net d'au moins 10 % du nombre des emplois ;
\n
Soit création d'au moins 120 emplois.
\n
III. En cas de création ou de décentralisation d'un établissement de recherche scientifique ou technique :
\n
Réalisation d'un investissement minimal de 100.000 F et création d'au moins 10 emplois.
\n
IV. En cas d'extension d'un établissement de recherche scientifique ou technique :
\n
Réalisation d'un investissement minimal de 100.000 F, et
\n
Soit création d'au moins 10 emplois se traduisant par une augmentation d'au moins 25 % du nombre des emplois ;
\n
Soit création d'au moins 50 emplois.
\n
(1) Voir annexe IV, art. 121 quinquies DB ter.
\n
" } }, "LEGIARTI000006299405": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "322 G", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006299405", "URL": "article/LEGI/ARTI/00/00/06/29/94/LEGIARTI000006299405.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0322AJXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1465", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006330169", "@num": "1", "#text": "Décret n°96-398 du 7 mai 1996 - art. 1 () JORF 14 mai 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000742550", "@nortexte": "BUDF9600011D", "@numtexte": "96-398", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-05-07" }, { "@id": "LEGIARTI000006299351", "@num": "322 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299352", "@num": "322 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347994", "@num": "322 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299355", "@num": "322 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179412", "@fin": "2999-01-01", "#text": "I bis : Exonération temporaire accordée dans le cadre de l'aménagement du territoire", "@debut": "1980-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162294", "@fin": "2012-09-06", "#text": "Section III : Taxe professionnelle", "@debut": "1980-11-23" }, { "@id": "LEGISCTA000026348009", "@fin": "2999-01-01", "#text": "Section III : Cotisation foncière des entreprises", "@debut": "2012-09-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146853", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133757", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114433", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1978-04-07" } ] }, "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": "LEGIARTI000006299404", "@fin": "1997-04-11", "@num": "322 G", "@etat": "MODIFIE", "@debut": "1980-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299405", "@fin": "2002-01-01", "@num": "322 G", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299406", "@fin": "2008-10-31", "@num": "322 G", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019707434", "@fin": "2012-09-06", "@num": "322 G", "@etat": "MODIFIE", "@debut": "2008-10-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026348001", "@fin": "2999-01-01", "@num": "322 G", "@etat": "VIGUEUR", "@debut": "2012-09-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le bénéfice de l'exonération temporaire de taxe professionnelle prévue par l'article 1465 du code général des impôts est subordonné aux conditions suivantes lorsqu'un agrément n'est pas nécessaire :
\n
I. En cas de création ou décentralisation d'un établissement industriel :
\n
a. Dans les départements d'outre-mer et de la Corse et, pour les opérations réalisées jusqu'au 31 décembre 1994 dans certains secteurs définis par arrêté, des zones d'économie rurale dominante et des zones d'économie montagnarde, ainsi que pour les opérations réalisées à compter du 1er janvier 1995, dans les zones de revitalisation rurale délimitées par décret :
\n
1° Dans les communes situées dans une unité urbaine d'au moins 50.000 habitants : réalisation d'un investissement minimal de 800.000 F et création d'au moins 30 emplois :
\n
2° Dans les communes situées dans une unité urbaine d'au moins 15.000 habitants et de moins de 50.000 habitants : réalisation d'un investissement minimal de 500.000 F et création d'au moins 15 emplois ;
\n
3° Dans les autres communes : réalisation d'un investissement minimal de 300.000 F et création d'au moins 6 emplois ;
\n
b. Dans les autres zones où s'applique l'exonération temporaire :
\n
1° Dans les communes situées dans une unité urbaine d'au moins 15.000 habitants : réalisation d'un investissement minimal de 800.000 F et création d'au moins 30 emplois ;
\n
2° Dans les autres communes : réalisation d'un investissement minimal de 300.000 F et création d'au moins 10 emplois.
\n
II. En cas d'extension d'un établissement industriel :
\n
a. Dans les départements d'outre-mer et de la Corse et, pour les opérations réalisées jusqu'au 31 décembre 1994 dans certains secteurs définis par arrêté, des zones d'économie rurale dominante et des zones d'économie montagnarde, ainsi que pour les opérations réalisées à compter du 1er janvier 1995, dans les zones de revitalisation rurale délimitées par décret :
\n
1° Dans les communes situées dans une unité urbaine d'au moins 50.000 habitants :
\n
Réalisation d'un investissement minimal de 800.000 F, et
\n
Soit création d'au moins 30 emplois se traduisant par un accroissement net d'au moins 25 % du nombre des emplois ;
\n
Soit création d'au moins 120 emplois ;
\n
2° Dans les communes situées dans une unité urbaine d'au moins 15.000 habitants et de moins de 50.000 habitants :
\n
Réalisation d'un investissement minimal de 500.000 F, et
\n
Soit création d'au moins 15 emplois se traduisant par un accroissement net d'au moins 20 % du nombre des emplois ;
\n
Soit création d'au moins 50 emplois se traduisant par un accroissement net d'au moins 10 % du nombre des emplois ;
\n
Soit création d'au moins 120 emplois ;
\n
3° Dans les autres communes :
\n
Réalisation d'un investissement minimal de 300.000 F, et
\n
Soit création d'au moins 6 emplois se traduisant par un accroissement net d'au moins 20 % du nombre des emplois ;
\n
Soit création d'au moins 50 emplois se traduisant par un accroissement net d'au moins 10 % du nombre des emplois ;
\n
Soit création d'au moins 120 emplois ;
\n
b. Dans les autres zones où s'applique l'exonération temporaire :
\n
1° Dans les communes situées dans une unité urbaine d'au moins 15.000 habitants :
\n
Réalisation d'un investissement minimal de 800.000 F, et
\n
Soit création d'au moins 30 emplois se traduisant par un accroissement net d'au moins 25 % du nombre des emplois ;
\n
Soit création d'au moins 120 emplois ;
\n
2° Dans les autres communes :
\n
Réalisation d'un investissement minimal de 300.000 F, et
\n
Soit création d'au moins 10 emplois se traduisant par un accroissement net d'au moins 25 % du nombre des emplois ;
\n
Soit création d'au moins 50 emplois se traduisant par un accroissement net d'au moins 10 % du nombre des emplois ;
\n
Soit création d'au moins 120 emplois.
\n
III. En cas de création ou de décentralisation d'un établissement de recherche scientifique ou technique :
\n
Réalisation d'un investissement minimal de 100.000 F et création d'au moins 10 emplois.
\n
IV. En cas d'extension d'un établissement de recherche scientifique ou technique :
\n
Réalisation d'un investissement minimal de 100.000 F, et
\n
Soit création d'au moins 10 emplois se traduisant par une augmentation d'au moins 25 % du nombre des emplois ;
\n
Soit création d'au moins 50 emplois.
" } }, "LEGIARTI000006299406": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "322 G", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-10-31", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006299406", "URL": "article/LEGI/ARTI/00/00/06/29/94/LEGIARTI000006299406.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0322AJXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1995-01-01", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1465", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000404526", "#text": "Décret 2001-96 2001-02-02 art. 1 C JORF 3 février 2001 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000404526", "@nortexte": "ECOZ0000019D", "@numtexte": "2001-96", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-02-02" }, { "@id": "LEGIARTI000006740053", "@num": "4", "#text": "Décret n°2001-96 du 2 février 2001 - art. 4 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000404526", "@nortexte": "ECOZ0000019D", "@numtexte": "2001-96", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "2001-02-02" }, { "@id": "LEGIARTI000006299351", "@num": "322 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299352", "@num": "322 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347994", "@num": "322 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299355", "@num": "322 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179412", "@fin": "2999-01-01", "#text": "I bis : Exonération temporaire accordée dans le cadre de l'aménagement du territoire", "@debut": "1980-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162294", "@fin": "2012-09-06", "#text": "Section III : Taxe professionnelle", "@debut": "1980-11-23" }, { "@id": "LEGISCTA000026348009", "@fin": "2999-01-01", "#text": "Section III : Cotisation foncière des entreprises", "@debut": "2012-09-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146853", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133757", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114433", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1978-04-07" } ] }, "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": "LEGIARTI000006299404", "@fin": "1997-04-11", "@num": "322 G", "@etat": "MODIFIE", "@debut": "1980-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299405", "@fin": "2002-01-01", "@num": "322 G", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299406", "@fin": "2008-10-31", "@num": "322 G", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019707434", "@fin": "2012-09-06", "@num": "322 G", "@etat": "MODIFIE", "@debut": "2008-10-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026348001", "@fin": "2999-01-01", "@num": "322 G", "@etat": "VIGUEUR", "@debut": "2012-09-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le bénéfice de l'exonération temporaire de taxe professionnelle prévue par l'article 1465 du code général des impôts est subordonné aux conditions suivantes lorsqu'un agrément n'est pas nécessaire :
\n
I. En cas de création ou décentralisation d'un établissement industriel :
\n
a. Dans les départements d'outre-mer et de la Corse et, pour les opérations réalisées jusqu'au 31 décembre 1994 dans certains secteurs définis par arrêté, des zones d'économie rurale dominante et des zones d'économie montagnarde, ainsi que pour les opérations réalisées à compter du 1er janvier 1995, dans les zones de revitalisation rurale délimitées par décret :
\n
1° Dans les communes situées dans une unité urbaine d'au moins 50 000 habitants : réalisation d'un investissement minimal de 122 000 euros et création d'au moins 30 emplois :
\n
2° Dans les communes situées dans une unité urbaine d'au moins 15 000 habitants et de moins de 50 000 habitants : réalisation d'un investissement minimal de 76 000 euros et création d'au moins 15 emplois ;
\n
3° Dans les autres communes : réalisation d'un investissement minimal de 46 000 euros et création d'au moins 6 emplois ;
\n
b. Dans les autres zones où s'applique l'exonération temporaire :
\n
1° Dans les communes situées dans une unité urbaine d'au moins 15 000 habitants : réalisation d'un investissement minimal de 122 000 euros et création d'au moins 30 emplois ;
\n
2° Dans les autres communes : réalisation d'un investissement minimal de 46 000 euros et création d'au moins 10 emplois.
\n
II. En cas d'extension d'un établissement industriel :
\n
a. Dans les départements d'outre-mer et de la Corse et, pour les opérations réalisées jusqu'au 31 décembre 1994 dans certains secteurs définis par arrêté, des zones d'économie rurale dominante et des zones d'économie montagnarde, ainsi que pour les opérations réalisées à compter du 1er janvier 1995, dans les zones de revitalisation rurale délimitées par décret :
\n
1° Dans les communes situées dans une unité urbaine d'au moins 50 000 habitants :
\n
Réalisation d'un investissement minimal de 122 000 euros, et
\n
Soit création d'au moins 30 emplois se traduisant par un accroissement net d'au moins 25 % du nombre des emplois ;
\n
Soit création d'au moins 120 emplois ;
\n
2° Dans les communes situées dans une unité urbaine d'au moins 15 000 habitants et de moins de 50 000 habitants :
\n
Réalisation d'un investissement minimal de 76 000 euros, et
\n
Soit création d'au moins 15 emplois se traduisant par un accroissement net d'au moins 20 % du nombre des emplois ;
\n
Soit création d'au moins 50 emplois se traduisant par un accroissement net d'au moins 10 % du nombre des emplois ;
\n
Soit création d'au moins 120 emplois ;
\n
3° Dans les autres communes :
\n
Réalisation d'un investissement minimal de 46 000 euros, et
\n
Soit création d'au moins 6 emplois se traduisant par un accroissement net d'au moins 20 % du nombre des emplois ;
\n
Soit création d'au moins 50 emplois se traduisant par un accroissement net d'au moins 10 % du nombre des emplois ;
\n
Soit création d'au moins 120 emplois ;
\n
b. Dans les autres zones où s'applique l'exonération temporaire :
\n
1° Dans les communes situées dans une unité urbaine d'au moins 15 000 habitants :
\n
Réalisation d'un investissement minimal de 122 000 euros, et :
\n
Soit création d'au moins 30 emplois se traduisant par un accroissement net d'au moins 25 % du nombre des emplois ;
\n
Soit création d'au moins 120 emplois ;
\n
2° Dans les autres communes :
\n
Réalisation d'un investissement minimal de 46 000 euros, et :
\n
Soit création d'au moins 10 emplois se traduisant par un accroissement net d'au moins 25 % du nombre des emplois ;
\n
Soit création d'au moins 50 emplois se traduisant par un accroissement net d'au moins 10 % du nombre des emplois ;
\n
Soit création d'au moins 120 emplois.
\n
III. En cas de création ou de décentralisation d'un établissement de recherche scientifique ou technique :
\n
Réalisation d'un investissement minimal de 15 000 euros et création d'au moins 10 emplois.
\n
IV. En cas d'extension d'un établissement de recherche scientifique ou technique :
\n
Réalisation d'un investissement minimal de 15 000 euros, et :
\n
Soit création d'au moins 10 emplois se traduisant par une augmentation d'au moins 25 % du nombre des emplois ;
\n
Soit création d'au moins 50 emplois.
" } }, "LEGIARTI000006323628": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1980-11-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006323628", "URL": "article/LEGI/ARTI/00/00/06/32/36/LEGIARTI000006323628.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHCAXXXXXX006AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886764", "#text": "LOI 80-10 1980-01-10 ART. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006323622", "@num": "1", "#text": "Décret n°80-922 du 21 novembre 1980 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000308083", "@numtexte": "80-922", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "LEGIARTI000006299355", "@num": "322 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000308083", "@num": "80-922", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°80-922 du 21 novembre 1980 FIXATION DES CONDITIONS A REMPLIR PAR LES ENTREPRISES POUR BENEFICIER SANS AGREMENT DE L'EXONERATION TEMPORAIRE DE TAXE PROFESSIONNELLE ACCORDEE DANS LE CADRE DE LA POLITIQUE D'AMENAGEMENT DU TERRITOIRE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000308083", "@c_titre_court": "Décret n°80-922 du 21 novembre 1980" }, { "@fin": "2999-01-01", "#text": "Décret n°80-922 du 21 novembre 1980 n° 80-922 du 21 novembre 1980 fixant les conditions à remplir par les entreprises pour bénéficier sans agrément de l'exonération temporaire de taxe professionnelle accordée dans le cadre de la politique d'aménagement du territoire.", "@debut": "1980-11-23", "@id_txt": "LEGITEXT000006063354", "@c_titre_court": "Décret n°80-922 du 21 novembre 1980" } ], "@date_publi": "1980-11-23", "@date_signature": "1980-11-21" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006323628", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "1980-11-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque, au cours d'une année donnée, l'investissement net ou le nombre net des emplois créés deviennent inférieurs aux seuils fixés à l'article 1er, l'exonération cesse de s'appliquer à compter du 1er janvier suivant.

\n
\n
" } }, "LEGIARTI000019707434": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "322 G", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-09-06", "DATE_DEBUT": "2008-10-31" } }, "META_COMMUN": { "ID": "LEGIARTI000019707434", "URL": "article/LEGI/ARTI/00/00/19/70/74/LEGIARTI000019707434.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019706207", "@num": "1", "#text": "Décret n°2008-1101\n du 28 octobre 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000019705178", "@nortexte": "ECEL0824116D", "@numtexte": "2008-1101", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-10-28" }, { "@id": "LEGIARTI000006299351", "@num": "322 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299352", "@num": "322 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347994", "@num": "322 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299355", "@num": "322 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311662", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179412", "@fin": "2999-01-01", "#text": "I bis : Exonération temporaire accordée dans le cadre de l'aménagement du territoire", "@debut": "1980-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162294", "@fin": "2012-09-06", "#text": "Section III : Taxe professionnelle", "@debut": "1980-11-23" }, { "@id": "LEGISCTA000026348009", "@fin": "2999-01-01", "#text": "Section III : Cotisation foncière des entreprises", "@debut": "2012-09-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146853", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133757", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114433", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1978-04-07" } ] }, "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": "LEGIARTI000006299404", "@fin": "1997-04-11", "@num": "322 G", "@etat": "MODIFIE", "@debut": "1980-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299405", "@fin": "2002-01-01", "@num": "322 G", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299406", "@fin": "2008-10-31", "@num": "322 G", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019707434", "@fin": "2012-09-06", "@num": "322 G", "@etat": "MODIFIE", "@debut": "2008-10-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026348001", "@fin": "2999-01-01", "@num": "322 G", "@etat": "VIGUEUR", "@debut": "2012-09-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le bénéfice de l'exonération temporaire de taxe professionnelle prévue par l'article 1465 du code général des impôts est subordonné aux conditions suivantes lorsqu'un agrément n'est pas nécessaire :

I. Réalisation d'un investissement minimal de 1 000 000 €. A défaut, les conditions prévues aux II, III, IV et V sont applicables.

II. En cas de création ou décentralisation d'un établissement industriel :

a. Dans les départements d'outre-mer et de la Corse et, pour les opérations réalisées jusqu'au 31 décembre 1994 dans certains secteurs définis par arrêté, des zones d'économie rurale dominante et des zones d'économie montagnarde, ainsi que pour les opérations réalisées à compter du 1er janvier 1995, dans les zones de revitalisation rurale délimitées par décret :

1° Dans les communes situées dans une unité urbaine d'au moins 50 000 habitants : réalisation d'un investissement minimal de 122 000 euros et création d'au moins 30 emplois :

2° Dans les communes situées dans une unité urbaine d'au moins 15 000 habitants et de moins de 50 000 habitants : réalisation d'un investissement minimal de 76 000 euros et création d'au moins 15 emplois ;

3° Dans les autres communes : réalisation d'un investissement minimal de 46 000 euros et création d'au moins 6 emplois ;

b. Dans les autres zones où s'applique l'exonération temporaire :

1° Dans les communes situées dans une unité urbaine d'au moins 15 000 habitants : réalisation d'un investissement minimal de 122 000 euros et création d'au moins 30 emplois ;

2° Dans les autres communes : réalisation d'un investissement minimal de 46 000 euros et création d'au moins 10 emplois.

III. En cas d'extension d'un établissement industriel :

1° Dans les communes situées dans une unité urbaine d'au moins 50 000 habitants :

Réalisation d'un investissement minimal de 122 000 euros, et

Soit création d'au moins 30 emplois se traduisant par un accroissement net d'au moins 25 % du nombre des emplois ;

Soit création d'au moins 120 emplois ;

2° Dans les communes situées dans une unité urbaine d'au moins 15 000 habitants et de moins de 50 000 habitants :

Réalisation d'un investissement minimal de 76 000 euros, et

Soit création d'au moins 15 emplois se traduisant par un accroissement net d'au moins 20 % du nombre des emplois ;

Soit création d'au moins 50 emplois se traduisant par un accroissement net d'au moins 10 % du nombre des emplois ;

Soit création d'au moins 120 emplois ;

3° Dans les autres communes :

Réalisation d'un investissement minimal de 46 000 euros, et

Soit création d'au moins 6 emplois se traduisant par un accroissement net d'au moins 20 % du nombre des emplois ;

Soit création d'au moins 50 emplois se traduisant par un accroissement net d'au moins 10 % du nombre des emplois ;

Soit création d'au moins 120 emplois ;

b. Dans les autres zones où s'applique l'exonération temporaire :

1° Dans les communes situées dans une unité urbaine d'au moins 15 000 habitants :

Réalisation d'un investissement minimal de 122 000 euros, et :

Soit création d'au moins 30 emplois se traduisant par un accroissement net d'au moins 25 % du nombre des emplois ;

Soit création d'au moins 120 emplois ;

2° Dans les autres communes :

Réalisation d'un investissement minimal de 46 000 euros, et :

Soit création d'au moins 10 emplois se traduisant par un accroissement net d'au moins 25 % du nombre des emplois ;

Soit création d'au moins 50 emplois se traduisant par un accroissement net d'au moins 10 % du nombre des emplois ;

Soit création d'au moins 120 emplois.

IV. En cas de création ou de décentralisation d'un établissement de recherche scientifique ou technique :

Réalisation d'un investissement minimal de 15 000 euros et création d'au moins 10 emplois.

V. En cas d'extension d'un établissement de recherche scientifique ou technique :

Réalisation d'un investissement minimal de 15 000 euros, et :

Soit création d'au moins 10 emplois se traduisant par une augmentation d'au moins 25 % du nombre des emplois ;

Soit création d'au moins 50 emplois.

" } }, "LEGIARTI000026348001": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "322 G", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2012-09-06" } }, "META_COMMUN": { "ID": "LEGIARTI000026348001", "URL": "article/LEGI/ARTI/00/00/26/34/80/LEGIARTI000026348001.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026345571", "@num": "1", "#text": "Décret n°2012-1015\n du 3 septembre 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000026344659", "@nortexte": "EFIE1016272D", "@numtexte": "2012-1015", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-09-03" }, { "@id": "LEGIARTI000006299351", "@num": "322 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299352", "@num": "322 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347994", "@num": "322 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299355", "@num": "322 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311662", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179412", "@fin": "2999-01-01", "#text": "I bis : Exonération temporaire accordée dans le cadre de l'aménagement du territoire", "@debut": "1980-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162294", "@fin": "2012-09-06", "#text": "Section III : Taxe professionnelle", "@debut": "1980-11-23" }, { "@id": "LEGISCTA000026348009", "@fin": "2999-01-01", "#text": "Section III : Cotisation foncière des entreprises", "@debut": "2012-09-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146853", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133757", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114433", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1978-04-07" } ] }, "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": "LEGIARTI000006299404", "@fin": "1997-04-11", "@num": "322 G", "@etat": "MODIFIE", "@debut": "1980-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299405", "@fin": "2002-01-01", "@num": "322 G", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299406", "@fin": "2008-10-31", "@num": "322 G", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019707434", "@fin": "2012-09-06", "@num": "322 G", "@etat": "MODIFIE", "@debut": "2008-10-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026348001", "@fin": "2999-01-01", "@num": "322 G", "@etat": "VIGUEUR", "@debut": "2012-09-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le bénéfice de l'exonération temporaire de cotisation foncière des entreprises prévue par l'article 1465 du code général des impôts est subordonné aux conditions suivantes lorsqu'un agrément n'est pas nécessaire :

I. – Réalisation d'un investissement minimal de 1 000 000 €. A défaut, les conditions prévues aux II, III, IV et V sont applicables.

II. – En cas de création d'un établissement industriel :

a. Dans les départements d'outre-mer et de la Corse ainsi que pour les opérations réalisées à compter du 1er janvier 1995, dans les zones de revitalisation rurale délimitées par décret :

1° Dans les communes situées dans une unité urbaine d'au moins 50 000 habitants : réalisation d'un investissement minimal de 122 000 € et création d'au moins 30 emplois :

2° Dans les communes situées dans une unité urbaine d'au moins 15 000 habitants et de moins de 50 000 habitants : réalisation d'un investissement minimal de 76 000 € et création d'au moins 15 emplois ;

3° Dans les autres communes : réalisation d'un investissement minimal de 46 000 € et création d'au moins 6 emplois ;

b. Dans les autres zones où s'applique l'exonération temporaire :

1° Dans les communes situées dans une unité urbaine d'au moins 15 000 habitants : réalisation d'un investissement minimal de 122 000 € et création d'au moins 30 emplois ;

2° Dans les autres communes : réalisation d'un investissement minimal de 46 000 € et création d'au moins 10 emplois.

III. – En cas d'extension d'un établissement industriel :

a. Dans les départements d'outre-mer et de la Corse ainsi que pour les opérations réalisées à compter du 1er janvier 1995, dans les zones de revitalisation rurale délimitées par décret :

1° Dans les communes situées dans une unité urbaine d'au moins 50 000 habitants :

Réalisation d'un investissement minimal de 122 000 €, et

Soit création d'au moins 30 emplois se traduisant par un accroissement net d'au moins 25 % du nombre des emplois ;

Soit création d'au moins 120 emplois ;

2° Dans les communes situées dans une unité urbaine d'au moins 15 000 habitants et de moins de 50 000 habitants :

Réalisation d'un investissement minimal de 76 000 €, et

Soit création d'au moins 15 emplois se traduisant par un accroissement net d'au moins 20 % du nombre des emplois ;

Soit création d'au moins 50 emplois se traduisant par un accroissement net d'au moins 10 % du nombre des emplois ;

Soit création d'au moins 120 emplois ;

3° Dans les autres communes :

Réalisation d'un investissement minimal de 46 000 €, et

Soit création d'au moins 6 emplois se traduisant par un accroissement net d'au moins 20 % du nombre des emplois ;

Soit création d'au moins 50 emplois se traduisant par un accroissement net d'au moins 10 % du nombre des emplois ;

Soit création d'au moins 120 emplois ;

b. Dans les autres zones où s'applique l'exonération temporaire :

1° Dans les communes situées dans une unité urbaine d'au moins 15 000 habitants :

Réalisation d'un investissement minimal de 122 000 €, et :

Soit création d'au moins 30 emplois se traduisant par un accroissement net d'au moins 25 % du nombre des emplois ;

Soit création d'au moins 120 emplois ;

2° Dans les autres communes :

Réalisation d'un investissement minimal de 46 000 €, et :

Soit création d'au moins 10 emplois se traduisant par un accroissement net d'au moins 25 % du nombre des emplois ;

Soit création d'au moins 50 emplois se traduisant par un accroissement net d'au moins 10 % du nombre des emplois ;

Soit création d'au moins 120 emplois.

IV. – En cas de création d'un établissement de recherche scientifique ou technique :

Réalisation d'un investissement minimal de 15 000 € et création d'au moins 10 emplois.

V. – En cas d'extension d'un établissement de recherche scientifique ou technique :

Réalisation d'un investissement minimal de 15 000 €, et :

Soit création d'au moins 10 emplois se traduisant par une augmentation d'au moins 25 % du nombre des emplois ;

Soit création d'au moins 50 emplois.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000026348001", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299355", "typelien": "CITATION" }, { "article_id": "LEGIARTI000019707434", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299355", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006323628", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299355", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006299404", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299355", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006299406", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299355", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006299405", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299355", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000701296": { "SM": { "CONTENU": "APPLICATION DE L'ART 11 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"@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-07-27" }, { "@id": "JORFTEXT000000877967", "#text": "Décret n°79-866 du 4 octobre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000877967", "@numtexte": "79-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-10-04" }, { "@id": "JORFTEXT000000516622", "#text": "Loi n°79-1102 du 21 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFARTI000002480759", "@num": "4", "#text": "Loi n°79-1102 du 21 décembre 1979 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFARTI000001689517", "@num": "6", "#text": "Loi n°79-1102 du 21 décembre 1979 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFARTI000002480760", "@num": "8", "#text": "Loi n°79-1102 du 21 décembre 1979 - art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFTEXT000000703693", "#text": "Décret n°79-1119 du 21 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000703693", "@numtexte": "79-1119", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-12-21" }, { "@id": "JORFTEXT000000519328", "#text": "Décret n°79-1164 du 29 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000519328", "@numtexte": "79-1164", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-12-29" }, { "@id": "JORFTEXT000000701759", "#text": "Décret n°79-1163 du 29 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000701759", "@numtexte": "79-1163", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-12-29" }, { "@id": "JORFTEXT000000886763", "#text": "LOI n° 80-1 du 4 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886763", "@numtexte": "80-1", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-04" }, { "@id": "JORFTEXT000000886764", "#text": "Loi n° 80-10 du 10 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000002293699", "@num": "1", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001117595", "@num": "10", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000002293700", "@num": "19", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001522105", "@num": "21", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001310464", "@num": "24", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000002293701", "@num": "28", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 28", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001884474", "@num": "31", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001117596", "@num": "32", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 32", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000002293702", "@num": "34", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 34", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001496207", "@num": "4", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001310463", "@num": "6", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFTEXT000000705191", "#text": "Loi n°80-30 du 18 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001115519", "@num": "10", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002292151", "@num": "11", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001883437", "@num": "12", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002080177", "@num": "16", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 16", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002292152", "@num": "17", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002503811", "@num": "19", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001691970", "@num": "22", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001310692", "@num": "23", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001691971", "@num": "24", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002292150", "@num": "3", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002478035", "@num": "6", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002478087", "@num": "63", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 63", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001496388", "@num": "67", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 67", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001310696", "@num": "68", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 68", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001696578", "@num": "69", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 69", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001883435", "@num": "7", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001696579", "@num": "75", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 75", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002292157", "@num": "79", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 79", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001116671", "@num": "80", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002078282", "@num": "82", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 82", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001883441", "@num": "83", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 83", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001696664", "@num": "96", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 96", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000878128", "#text": "Décret n°80-131 du 12 février 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000878128", "@numtexte": "80-131", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-02-12" }, { "@id": "JORFTEXT000000328908", "#text": "Décret n°80-329 du 7 mai 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000328908", "@numtexte": "80-329", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-05-07" }, { "@id": "JORFTEXT000000886426", "#text": "Loi n°80-335 du 12 mai 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886426", "@numtexte": "80-335", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-05-12" }, { "@id": "JORFTEXT000000693865", "#text": "Règlement Européen n°80-1224 du 28 mai 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000693865", "@nortexte": "380R1224", "@numtexte": "80-1224", "@typelien": "MODIFIE", "@naturetexte": "REGLEMENTEUROPEEN", "@datesignatexte": "1980-05-28" }, { "@id": "JORFTEXT000000696620", "#text": "Décret n°80-450 du 23 juin 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000696620", "@numtexte": "80-450", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-06-23" }, { "@id": "JORFTEXT000000516991", "#text": "Loi n°80-495 du 2 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000516991", "@numtexte": "80-495", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-02" }, { "@id": "JORFTEXT000000705202", "#text": "Loi n° 80-502 du 4 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705202", "@numtexte": "80-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-04" }, { "@id": "JORFTEXT000000886864", "#text": "Loi n° 80-531 du 15 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "JORFTEXT000000886865", "#text": "Loi n°80-545 du 17 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886865", "@numtexte": "80-545", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "JORFTEXT000000862271", "#text": "Décret n°80-789 du 3 octobre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000862271", "@numtexte": "80-789", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-10-03" }, { "@id": "JORFTEXT000000681111", "#text": "Décret n°80-824 du 17 octobre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000681111", "@numtexte": "80-824", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-10-17" }, { "@id": "JORFTEXT000000339466", "#text": "Loi n°80-834 du 24 octobre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339466", "@numtexte": "80-834", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-10-24" }, { "@id": "JORFTEXT000000503246", "#text": "Décret n° 80-854 du 30 octobre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000503246", "@numtexte": "80-854", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-10-30" }, { "@id": "JORFTEXT000000681355", "#text": "Décret n°80-895 du 13 novembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000681355", "@numtexte": "80-895", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-13" }, { "@id": "JORFTEXT000000308083", "#text": "Décret n°80-922 du 21 novembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000308083", "@numtexte": "80-922", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "JORFTEXT000000681809", "#text": "Décret n°80-921 du 21 novembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000681809", "@numtexte": "80-921", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "JORFTEXT000000878785", "#text": "Décision du 2 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000878785", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1980-12-02" }, { "@id": "JORFTEXT000000859212", "#text": "Décret n°80-986 du 8 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000859212", "@numtexte": "80-986", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-08" }, { "@id": "JORFTEXT000000861052", "#text": "Décret n°80-1014 du 15 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000861052", "@numtexte": "80-1014", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-15" }, { "@id": "JORFTEXT000000308847", "#text": "Décret n°80-1063 du 23 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000308847", "@numtexte": "80-1063", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-23" }, { "@id": "JORFTEXT000000339458", "#text": "Loi n°80-1055 du 23 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339458", "@numtexte": "80-1055", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-23" }, { "@id": "JORFTEXT000000683785", "#text": "Décret n°80-1079 du 24 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000683785", "@numtexte": "80-1079", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-24" }, { "@id": "JORFTEXT000000304852", "#text": "Décret n°80-1086 du 29 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000304852", "@numtexte": "80-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-29" }, { "@id": "JORFTEXT000000339460", "#text": "Loi n°80-1094 du 30 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002293752", "@num": "1", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002292025", "@num": "10", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002479894", "@num": "11", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001117604", "@num": "12", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001691959", "@num": "13", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001884479", "@num": "16", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 16", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001884480", "@num": "19", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001522106", "@num": "2", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001117602", "@num": "4", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001310472", "@num": "5", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002081326", "@num": "52", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 52", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002292032", "@num": "53", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 53", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001310545", "@num": "54", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001310547", "@num": "57", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 57", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001691964", "@num": "59", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 59", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001691958", "@num": "6", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001496255", "@num": "61", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 61", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001117603", "@num": "8", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFTEXT000000502552", "#text": "Décret n°81-17 du 10 janvier 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000502552", "@numtexte": "81-17", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-01-10" }, { "@id": "JORFTEXT000000519504", "#text": "Décret n°81-89 du 29 janvier 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000519504", "@numtexte": "81-89", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-01-29" }, { "@id": "JORFTEXT000000508538", "#text": "Décret n°81-120 du 6 février 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000508538", "@numtexte": "81-120", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-02-06" }, { "@id": "JORFTEXT000000684876", "#text": "Décret n°81-257 du 18 mars 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000684876", "@numtexte": "81-257", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000684877", "#text": "Décret n°81-263 du 18 mars 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000684877", "@numtexte": "81-263", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000311298", "#text": "Décret n°81-276 du 18 mars 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000311298", "@numtexte": "81-276", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000685109", "#text": "Décret n°81-277 du 18 mars 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000685109", "@numtexte": "81-277", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000858029", "#text": "Décret n°81-358 du 15 avril 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000858029", "@numtexte": "81-358", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-04-15" }, { "@id": "JORFTEXT000000703606", "#text": "Décret n°81-479 du 12 mai 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000703606", "@numtexte": "81-479", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "JORFTEXT000000701797", "#text": "Décret n°81-620 du 20 mai 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000701797", "@numtexte": "81-620", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-20" }, { "@id": "JORFARTI000036127756", "@num": "1", "#text": "Décision n°2017-676 QPC du 1er décembre 2017 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036127735", "@nortexte": "CSCX1733944S", "@numtexte": "2017-676 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-12-01" }, { "@id": "JORFARTI000036127736", "#text": "Décision n°2017-676 QPC du 1er décembre 2017 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036127735", "@nortexte": "CSCX1733944S", "@numtexte": "2017-676 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-12-01" }, { "@id": "LEGIARTI000006293983", "@num": "102 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293984", "@num": "102 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295289", "@num": "102 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293985", "@num": "102 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293987", "@num": "102 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293988", "@num": "102 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293989", "@num": "102 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295294", "@num": "102 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295296", "@num": "102 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293990", "@num": "102 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293991", "@num": "102 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295271", "@num": "125", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 125 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295275", "@num": "126", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 126 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295301", "@num": "134 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 134 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294090", "@num": "134 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 134 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295285", "@num": "135", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 135 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295341", "@num": "140 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294095", "@num": "140 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293676", "@num": "16 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 16 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294259", "@num": "171 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294247", "@num": "171 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294248", "@num": "171 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 S (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294249", "@num": "171 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294250", "@num": "171 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295433", "@num": "171 V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 V (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294252", "@num": "171 W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 W (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294253", "@num": "171 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294254", "@num": "171 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 Y (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294258", "@num": "171 Z", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 Z (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295427", "@num": "171 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295438", "@num": "178 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 178 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295439", "@num": "178 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 178 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295440", "@num": "178 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 178 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294366", "@num": "201 quater A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 201 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294367", "@num": "201 quater B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 201 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294368", "@num": "201 quater C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 201 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295584", "@num": "242 septies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 septies I (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295564", "@num": "242-0 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294446", "@num": "242-0 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295571", "@num": "242-0 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294448", "@num": "242-0 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294453", "@num": "242-0 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294454", "@num": "242-0 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294456", "@num": "242-0 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294457", "@num": "242-0 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295596", "@num": "253", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 253 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295131", "@num": "27", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294757", "@num": "292 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 292 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294759", "@num": "292 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 292 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295665", "@num": "294 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 294 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295669", "@num": "294 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 294 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295671", "@num": "294 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 294 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295692", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295697", "@num": "304", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 304 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295707", "@num": "305", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295716", "@num": "310", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295728", "@num": "310 HA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HA (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295730", "@num": "310 HB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294821", "@num": "310 HB bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294823", "@num": "310 HB quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294828", "@num": "310 HB quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294826", "@num": "310 HB septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294824", "@num": "310 HB sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294822", "@num": "310 HB ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295732", "@num": "310 HE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295738", "@num": "310 HR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HR (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295740", "@num": "310 HS", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HS (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295749", "@num": "317 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293713", "@num": "32 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 32 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293714", "@num": "32 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 32 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295862", "@num": "327 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 AB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295864", "@num": "327 AC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 AC (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295830", "@num": "327 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295832", "@num": "327 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295833", "@num": "327 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295833", "@num": "327 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295838", "@num": "327 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 H (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295853", "@num": "327 VA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 VA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295854", "@num": "327 VB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 VB (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295858", "@num": "327 Z", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 Z (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296004", "@num": "342", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 342 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296007", "@num": "345", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 345 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296022", "@num": "347", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 347 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296049", "@num": "363 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296056", "@num": "363 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296060", "@num": "363 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295950", "@num": "363 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295953", "@num": "363 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296067", "@num": "363 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296072", "@num": "363 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295955", "@num": "363 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295956", "@num": "363 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 U (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295957", "@num": "363 V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 V (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295958", "@num": "363 W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 W (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295959", "@num": "363 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296094", "@num": "364", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 364 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296099", "@num": "365", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296105", "@num": "366", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 366 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296107", "@num": "367", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 367 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296115", "@num": "368 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 368 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296150", "@num": "371 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AA (M)", "@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": "LEGIARTI000006296153", "@num": "371 AD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296155", "@num": "371 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296157", "@num": "371 AF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AF (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296159", "@num": "371 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296161", "@num": "371 AH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AH (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296131", "@num": "371 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295034", "@num": "371 EA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 EA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295056", "@num": "371 LA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295057", "@num": "371 LB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295059", "@num": "371 LC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295060", "@num": "371 LD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295061", "@num": "371 LE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296138", "@num": "371 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295067", "@num": "371 QA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 QA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296145", "@num": "371 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 Y (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296165", "@num": "374", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 374 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295134", "@num": "38 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 38 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296324", "@num": "384 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296344", "@num": "388", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 388 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296355", "@num": "396 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296361", "@num": "396 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296370", "@num": "396 quindecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 quindecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296243", "@num": "396 ter A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296264", "@num": "403", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 403 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296268", "@num": "405", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 405 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296269", "@num": "406", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 406 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296252", "@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": "LEGIARTI000006295156", "@num": "48", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 48 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295165", "@num": "74 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295195", "@num": "81", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295209", "@num": "84", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 84 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295215", "@num": "90", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 90 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296513", "@num": "10 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296515", "@num": "10 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296521", "@num": "10 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296523", "@num": "10 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296526", "@num": "10 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296528", "@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": "LEGIARTI000006296988", "@num": "111 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 duodecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296984", "@num": "111 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296990", "@num": "111 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 terdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297005", "@num": "120", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 120 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297023", "@num": "143 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 143 S (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297025", "@num": "143 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 143 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297033", "@num": "144 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 144 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297048", "@num": "155", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 155 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297069", "@num": "169 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 169 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297080", "@num": "178 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 I (V)", "@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": "LEGIARTI000006297083", "@num": "181", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 181 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297087", "@num": "182", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 182 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297135", "@num": "219 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297138", "@num": "219 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297145", "@num": "252", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 252 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297163", "@num": "266 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 266 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297170", "@num": "280 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 280 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297268", "@num": "305", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 305 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297270", "@num": "306", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 306 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297272", "@num": "309", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 309 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297273", "@num": "310", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 310 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297274", "@num": "311", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 311 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297275", "@num": "312", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 312 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297276", "@num": "313", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297277", "@num": "313 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297294", "@num": "313 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297278", "@num": "313 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297280", "@num": "313 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297281", "@num": "313 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297282", "@num": "313 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297284", "@num": "313 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297287", "@num": "313 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299404", "@num": "322 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299351", "@num": "322 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299352", "@num": "322 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299353", "@num": "322 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299354", "@num": "322 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299355", "@num": "322 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297327", "@num": "331-0 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331-0 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297347", "@num": "333-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297404", "@num": "344 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 J (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297415", "@num": "348 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 348 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299825", "@num": "361", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 361 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299835", "@num": "365", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 365 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296651", "@num": "38 sexdecies P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296676", "@num": "38 sexdecies T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296696", "@num": "39 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296698", "@num": "39 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299868", "@num": "396", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 396 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299887", "@num": "404 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 404 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299890", "@num": "404 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 404 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299893", "@num": "404 CA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 404 CA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299895", "@num": "405 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 405 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299900", "@num": "405 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 405 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299922", "@num": "406 A 16 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 A 16 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299904", "@num": "406 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297809", "@num": "41 sexdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296721", "@num": "41 sexdecies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297811", "@num": "41 sexdecies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297814", "@num": "41 sexdecies D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297818", "@num": "41 sexdecies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296723", "@num": "41 sexdecies F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299989", "@num": "445", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 445 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296822", "@num": "46 quaterdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298394", "@num": "46 quaterdecies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296826", "@num": "46 quaterdecies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296831", "@num": "46 quaterdecies F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296833", "@num": "46 quaterdecies G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296838", "@num": "46 quaterdecies H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296840", "@num": "46 quaterdecies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296812", "@num": "49 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296957", "@num": "88", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 88 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298737", "@num": "96 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298738", "@num": "96 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298739", "@num": "96 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296970", "@num": "98 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 98 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311346", "@num": "1003", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1003 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311348", "@num": "1007", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1007 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311350", "@num": "1007 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1007 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311358", "@num": "1010", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307224", "@num": "102", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 102 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311383", "@num": "1020", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1020 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307227", "@num": "103", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 103 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311409", "@num": "1030", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1030 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311418", "@num": "1038", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1038 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305783", "@num": "1043 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1043 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311437", "@num": "1050", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1050 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311462", "@num": "1052", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1052 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307233", "@num": "110", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 110 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311506", "@num": "1114", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1114 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", 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"1924", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1924 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313319", "@num": "1925", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1925 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313329", "@num": "1926 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1926 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313336", "@num": "1929", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1929 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313345", "@num": "1929 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1929 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308265", "@num": "193", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308275", "@num": "194", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 194 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308282", "@num": "195", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 195 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { 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"CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293282", "@num": "23 V 12", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 23 V 12 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293389", "@num": "236", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 236 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293416", "@num": "288", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 288 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293420", "@num": "304", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 304 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293424", "@num": "305 AA", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 305 AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293441", "@num": "310 quinquies", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 310 quinquies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293449", "@num": "310 undecies", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 310 undecies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293291", "@num": "37", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 37 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293295", "@num": "39", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293300", "@num": "50", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 50 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293310", "@num": "67", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 67 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293320", "@num": "79", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 79 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293323", "@num": "83", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293326", "@num": "89", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 89 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949951", "@num": "1003", "#text": "Code général des impôts, CGI. - art. 1003 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364435", "@num": "1507", "#text": "Code général des impôts, CGI. - art. 1507 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464799", "@num": "1507", "#text": "Code général des impôts, CGI. - art. 1507 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311740", "@num": "1508", "#text": "Code général des impôts, CGI. - art. 1508 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654123", "@num": "1515", "#text": "Code général des impôts, CGI. - art. 1515 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817221", "@num": "1515", "#text": "Code général des impôts, CGI. - art. 1515 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812191", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464758", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195992", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993370", "@num": "1790", "#text": "Code général des impôts, CGI. - art. 1790 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873053", "@num": "1825 C", "#text": "Code général des impôts, CGI. - art. 1825 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044051169", "@num": "290", "#text": "Code général des impôts, CGI. - art. 290 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195617", "@num": "290", "#text": "Code général des impôts, CGI. - art. 290 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027978371", "@num": "553 bis", "#text": "Code général des impôts, CGI. - art. 553 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382114", "@num": "553 bis", "#text": "Code général des impôts, CGI. - art. 553 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189080", "@num": "553 bis", "#text": "Code général des impôts, CGI. - art. 553 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517853", "@num": "773", "#text": "Code général des impôts, CGI. - art. 773 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518856", "@num": "310 HB quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238602", "@num": "371 LA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 LA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238595", "@num": "371 LB", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 LB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238588", "@num": "371 LC", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 LC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042707459", "@num": "396 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024679192", "@num": "396 ter A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043695", "@num": "10 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347994", "@num": "322 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347990", "@num": "322 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°81-866 du 15 septembre 1981", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "CODIFICATION", "CODE GENERAL DES IMPOTS", "CGI", "ALCOOL", "TIMBRE", "FORCE DE DISSUASION", "MINE", "ORDURE MENAGERE", "DOM", "TAXE PROFESSIONNELLE", "AUTOMOBILE", "IMPOT SUR LE REVENU", "TVA", "PUBLICITE FONCIERE", "ENREGISTREMENT", "TAXE COMMUNALE", "RECOUVREMENT" ] }, "TITREFULL": "Décret n°81-866 du 15 septembre 1981 PORTANT INCORPORATION DANS LE CODE GENERAL DES IMPOTS DE DIVERS TEXTES MODIFIANT ET COMPLETANT CERTAINES DISPOSITIONS DE CE CODE,A COMPTER DU 01-07-1981" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000701296", "NUM": "81-866", "DATE_PUBLI": "1981-09-20", "DATE_TEXTE": "1981-09-15", "ORIGINE_PUBLI": "JORF du 20 septembre 1981", "PAGE_DEB_PUBLI": 2521, "PAGE_FIN_PUBLI": 2580 } }, "META_COMMUN": { "ID": "JORFTEXT000000701296", "URL": "texte/version/JORF/TEXT/00/00/00/70/12/JORFTEXT000000701296.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX981866" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000701296", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299355", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006299355", "liens_entrants": true }

Article 322 L AUTONOME VIGUEUR, en vigueur depuis le 23/11/1980 (Code général des impôts, annexe III)