{ "article": { "LEGIARTI000006300210": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2 bis", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006300210", "URL": "article/LEGI/ARTI/00/00/06/30/02/LEGIARTI000006300210.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0002ABXXXXXAB" } }, "NOTA": { "CONTENU": "

Dispositions devenues sans objet en conséquence de l'article 26-I [c] de la loi n° 2013-1278 du 29 décembre 2013.

" }, "LIENS": { "LIEN": [ { "#text": "Arrêté 2006-03-24", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 2006-03-24", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006718120", "@num": "57", "#text": "Ordonnance n°2005-429 du 6 mai 2005 - art. 57 () JORF 7 mai 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000424044", "@nortexte": "ECOX0400249R", "@numtexte": "2005-429", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-05-06" }, { "@id": "LEGIARTI000029006536", "@num": "1", "#text": "Arrêté du 26 mai 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029002794", "@nortexte": "FCPE1407471A", "@typelien": "PERIME", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-26" }, { "@id": "LEGIARTI000006301169", "@num": "2", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 2", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179455", "@fin": "2018-06-26", "#text": "II : Provisions pour risques afférents aux opérations de crédit à moyen et à long terme", "@debut": "1979-12-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162376", "@fin": "2999-01-01", "#text": "Section I : Bénéfices industriels et commerciaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146900", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133783", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300209", "@fin": "2006-01-01", "@num": "2 bis", "@etat": "MODIFIE", "@debut": "1979-12-26", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006300210", "@fin": "2014-05-30", "@num": "2 bis", "@etat": "PERIME", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les prêts ou avances consentis à moyen ou à long terme aux caisses de crédit agricole mutuel par l'organe central du Crédit agricole ne sont pas retenus par celle-ci pour le calcul de la provision prévue à l'article 2.\n
\n
" } }, "LEGIARTI000006301169": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1981-07-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006301169", "URL": "article/LEGI/ARTI/00/00/06/30/11/LEGIARTI000006301169.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0002AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN4 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 3 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 4", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006300210", "@num": "2 bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 2 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162449", "@fin": "1988-03-31", "#text": "BENEFICES INDUSTRIELS ET COMMERCIAUX *BIC*.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146950", "@fin": "1989-08-22", "#text": "IMPOT SUR LE REVENU", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133796", "@fin": "1989-08-22", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114471", "@fin": "1989-08-22", "#text": "IMPOTS D'ETAT", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084216", "@fin": "2007-09-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1979-03-11" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301169", "@fin": "1981-07-01", "@num": "2", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006301170", "@fin": "2014-05-30", "@num": "2", "@etat": "PERIME", "@debut": "1981-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les établissements de banque ou de crédit effectuant des prêts à moyen ou à long terme ainsi que les sociétés autorisées à faire des opérations de crédit foncier sont admis à constituer en franchise d'impôt sur le revenu ou d'impôt sur les sociétés dans les conditions prévues aux articles 3, 3 bis et 4, une provision destinée à faire face aux risques particuliers afférents à ces prêts ou opérations.
\n
Il ne peut être constitué de provision pour les crédits dont le risque n'incombe pas à l'établissement.
" } }, "LEGIARTI000006301170": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "1981-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006301170", "URL": "article/LEGI/ARTI/00/00/06/30/11/LEGIARTI000006301170.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0002AAXXXXXAB" } }, "NOTA": { "CONTENU": "

Dispositions devenues sans objet en conséquence de l'article 26-I [c] de la loi n° 2013-1278 du 29 décembre 2013.

" }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1981-09-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 1981-09-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 1981-09-15 en vigueur le 1er juillet 1981", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000029006536", "@num": "1", "#text": "Arrêté du 26 mai 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029002794", "@nortexte": "FCPE1407471A", "@typelien": "PERIME", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-26" }, { "#text": "CGIAN4 3 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006300210", "@num": "2 bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 2 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301174", "@num": "3 bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 3 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179455", "@fin": "2018-06-26", "#text": "II : Provisions pour risques afférents aux opérations de crédit à moyen et à long terme", "@debut": "1979-12-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162376", "@fin": "2999-01-01", "#text": "Section I : Bénéfices industriels et commerciaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146900", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133783", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301169", "@fin": "1981-07-01", "@num": "2", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006301170", "@fin": "2014-05-30", "@num": "2", "@etat": "PERIME", "@debut": "1981-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les établissements de banque ou de crédit effectuant des prêts à moyen ou à long terme ainsi que les sociétés autorisées à faire des opérations de crédit foncier sont admis à constituer en franchise d'impôt sur le revenu ou d'impôt sur les sociétés dans les conditions prévues à l'article 3 bis, une provision destinée à faire face aux risques particuliers afférents à ces prêts ou opérations.
\n
Il ne peut être constitué de provision pour les crédits dont le risque n'incombe pas à l'établissement.
" } }, "LEGIARTI000006718120": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "57", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006718120", "URL": "article/LEGI/ARTI/00/00/06/71/81/LEGIARTI000006718120.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AFFATXXXXXX057AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006293986", "@num": "102 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296904", "@num": "65", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 65 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300210", "@num": "2 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 2 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300246", "@num": "6 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 6 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306552", "@num": "1600", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308496", "@num": "206", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 206 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655044", "@num": "L512-20", "#text": "Code monétaire et financier - art. L512-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655110", "@num": "L512-25", "#text": "Code monétaire et financier - art. L512-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655167", "@num": "L512-31", "#text": "Code monétaire et financier - art. L512-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655187", "@num": "L512-33", "#text": "Code monétaire et financier - art. L512-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655196", "@num": "L512-34", "#text": "Code monétaire et financier - art. L512-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655206", "@num": "L512-35", "#text": "Code monétaire et financier - art. L512-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655246", "@num": "L512-38", "#text": "Code monétaire et financier - art. L512-38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655256", "@num": "L512-39", "#text": "Code monétaire et financier - art. L512-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655265", "@num": "L512-40", "#text": "Code monétaire et financier - art. L512-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655282", "@num": "L512-42", "#text": "Code monétaire et financier - art. L512-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655289", "@num": "L512-43", "#text": "Code monétaire et financier - art. L512-43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655308", "@num": "L512-45", "#text": "Code monétaire et financier - art. L512-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655330", "@num": "L512-47", "#text": "Code monétaire et financier - art. L512-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655336", "@num": "L512-48", "#text": "Code monétaire et financier - art. L512-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655344", "@num": "L512-49", "#text": "Code monétaire et financier - art. L512-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655356", "@num": "L512-50", "#text": "Code monétaire et financier - art. L512-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655376", "@num": "L512-51", "#text": "Code monétaire et financier - art. L512-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655386", "@num": "L512-52", "#text": "Code monétaire et financier - art. L512-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655396", "@num": "L512-53", "#text": "Code monétaire et financier - art. L512-53 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655406", "@num": "L512-54", "#text": "Code monétaire et financier - art. L512-54 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006126188", "@fin": "2999-01-01", "#text": "Chapitre V : Modifications du livre V.", "@debut": "2999-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006104872", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS DIVERSES PORTANT MODIFICATION DU CODE MONÉTAIRE ET FINANCIER.", "@debut": "2005-05-07" } ] }, "@cid": "JORFTEXT000000424044", "@nor": "ECOX0400249R", "@num": "2005-429", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2005-429 du 6 mai 2005 modifiant le code monétaire et financier (partie législative)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000424044", "@c_titre_court": "Ordonnance n° 2005-429 du 6 mai 2005" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2005-429 du 6 mai 2005 modifiant le code monétaire et financier (partie législative).", "@debut": "2005-05-07", "@id_txt": "LEGITEXT000006051629", "@c_titre_court": "Ordonnance n° 2005-429 du 6 mai 2005" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2005-05-07", "@date_signature": "2005-05-06" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006718120", "@fin": "2999-01-01", "@num": "57", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000029006536": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029006536", "URL": "article/LEGI/ARTI/00/00/29/00/65/LEGIARTI000029006536.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029013748", "@num": "121 V ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 Ab ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301032", "@num": "164 F novodecies A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 F novodecies A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301034", "@num": "164 F novodecies B", "#text": "Code général des impôts, annexe 4, CGIAN4. - 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A modifié les dispositions suivantes :

-Code général des impôts, annexe 4, CGIAN4.
\nArt. 2, Art. 2 bis, Art. 3 bis, Art. 4 bis, Art. 4 ter, Art. 4 C bis, Art. 17 quinquies, Art. 17 quinquies A, Art. 18, Art. 23 L, Art. 30-0 B, Art. 30-0 C, Art. 56 AJ, Art. 121 V ter, Art. 159 A, Art. 159 quinquies-0 A, Art. 159 quinquies-0 B, Art. 164 F novodecies A, Art. 164 F novodecies B, Art. 164 F unvicies A, Art. 164 F unvicies B, Art. 164 F unvicies C, Art. 164 F unvicies D, Art. 164 F unvicies E, Art. 164 F unvicies F, Art. 170 septies G\n
\n

\n
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Article 2 bis AUTONOME PERIME, en vigueur du 01/01/2006 au 30/05/2014 (Code général des impôts, annexe IV)