{ "article": { "LEGIARTI000006302318": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39 AJ", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2022-05-07", "DATE_DEBUT": "2004-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006302318", "URL": "article/LEGI/ARTI/00/00/06/30/23/LEGIARTI000006302318.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0039ADXXXXXKA" } }, "NOTA": { "CONTENU": "

En conséquence du décret n° 2022-782 du 4 mai 2022, art. 1, cet article devient sans objet.

" }, "LIENS": { "LIEN": [ { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006321823", "@num": "90", "#text": "Loi - art. 90 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "JORFTEXT000000438251", "#text": "Décret 2004-304 2004-03-26", "@sens": "source", "@cidtexte": "JORFTEXT000000438251", "@nortexte": "BUDF0400011D", "@numtexte": "2004-304", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-26" }, { "@id": "LEGIARTI000045758129", "@num": "1", "#text": "Décret n°2022-782 du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757184", "@nortexte": "ECOE2207364D", "@numtexte": "2022-782", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-04" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197183", "@fin": "2999-01-01", "#text": "2 : Détermination des bénéfices imposables", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006302318", "@fin": "2022-05-07", "@num": "39 AJ", "@etat": "PERIME", "@debut": "2004-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les terminaux permettant l'accès à l'internet haut débit par satellite acquis entre le 1er janvier 2004 et le 31 décembre 2006 peuvent faire l'objet d'un amortissement accéléré sur douze mois à compter de la date de leur mise en service.
\n
" } }, "LEGIARTI000006321823": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "90", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006321823", "URL": "article/LEGI/ARTI/00/00/06/32/18/LEGIARTI000006321823.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEKMXXXXXX090AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000612133", "#text": "Loi 2003-1311 2003-12-30 Finances pour 2004 JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006302318", "@num": "39 AJ", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 AJ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134214", "@fin": "2999-01-01", "#text": "A. - Mesures fiscales.", "@debut": "2003-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114809", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2003-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084645", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : MOYENS DES SERVICES ET DISPOSITIONS SPECIALES", "@debut": "2003-12-31" } ] }, "@cid": "JORFTEXT000000612133", "@nor": "ECOX0300134L", "@num": "2003-1311", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 2004 (n° 2003-1311 du 30 décembre 2003) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000612133", "@c_titre_court": "Loi de finances pour 2004 (n° 2003-1311 du 30 décembre 2003" }, { "@fin": "2999-01-01", "#text": "Loi n° 2003-1311 du 30 décembre 2003 de finances pour 2004 (1).", "@debut": "2003-12-31", "@id_txt": "LEGITEXT000005754523", "@c_titre_court": "Loi n° 2003-1311 du 30 décembre 2003" } ], "@date_publi": "2003-12-31", "@date_signature": "2003-12-30", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006321823", "@fin": "2999-01-01", "@num": "90", "@etat": "VIGUEUR", "@debut": "2003-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les terminaux permettant l'accès à l'Internet haut débit par satellite acquis entre le 1er janvier 2004 et le 31 décembre 2006 peuvent faire l'objet d'un amortissement accéléré sur douze mois à compter de la date de leur mise en service.
\n
" } }, "LEGIARTI000045758129": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045758129", "URL": "article/LEGI/ARTI/00/00/45/75/81/LEGIARTI000045758129.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "3-I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "4-IX-2°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006338606", "@num": "28", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 28", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001117658", "@num": "21", "#text": "Loi n° 81-1160 du 30 décembre 1981 - art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFTEXT000021557902", "#text": "LOI n° 2009-1673 du 30 décembre 2009", "@sens": "source", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "JORFARTI000022204607", "@num": "47", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 47", "@sens": "source", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "JORFTEXT000026857857", "#text": "LOI n° 2012-1510 du 29 décembre 2012", "@sens": "source", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "JORFARTI000029988952", "@num": "11", "#text": "LOI n° 2014-1654 du 29 décembre 2014 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "JORFARTI000029988978", "@num": "18", "#text": "LOI n° 2014-1654 du 29 décembre 2014 - art. 18", "@sens": "source", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "JORFARTI000041506570", "@num": "8", "#text": "Ordonnance n° 2020-71 du 29 janvier 2020 - art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000041506557", "@nortexte": "LOGL1933297R", "@numtexte": "2020-71", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-01-29" }, { "@id": "JORFARTI000043210225", "@num": "10", "#text": "Ordonnance n°2021-236 du 3 mars 2021 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000043210210", "@nortexte": "TRER2100130R", "@numtexte": "2021-236", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-03-03" }, { "@id": "JORFARTI000043421602", "@num": "30", "#text": "LOI n°2021-502 du 26 avril 2021 - art. 30", "@sens": "source", "@cidtexte": "JORFTEXT000043421566", "@nortexte": "SSAX2029985L", "@numtexte": "2021-502", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-04-26" }, { "@id": "JORFTEXT000043534846", "#text": "Ordonnance n°2021-650 du 26 mai 2021", "@sens": "source", "@cidtexte": "JORFTEXT000043534846", "@nortexte": "ECOI2106907R", "@numtexte": "2021-650", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-05-26" }, { "@id": "JORFTEXT000044590225", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "JORFARTI000044590270", "@num": "40", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 40", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI.", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764640", "@num": "1391 B bis", "#text": "Code général des impôts, CGI. - art. 1391 B bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765184", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765177", "@num": "1414 B", "#text": "Code général des impôts, CGI. - art. 1414 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765115", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041558678", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765108", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765025", "@num": "1519", "#text": "Code général des impôts, CGI. - art. 1519 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765101", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765092", "@num": "1519 D", "#text": "Code général des impôts, CGI. - art. 1519 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765084", "@num": "1519 E", "#text": "Code général des impôts, CGI. - art. 1519 E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765078", "@num": "1519 F", "#text": "Code général des impôts, CGI. - art. 1519 F (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765070", "@num": "1519 G", "#text": "Code général des impôts, CGI. - art. 1519 G (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765050", "@num": "1519 H", "#text": "Code général des impôts, CGI. - art. 1519 H (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765036", "@num": "1519 HA", "#text": "Code général des impôts, CGI. - art. 1519 HA (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765018", "@num": "1519 HB", "#text": "Code général des impôts, CGI. - art. 1519 HB (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765665", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764735", "@num": "157 bis", "#text": "Code général des impôts, CGI. - art. 157 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983195", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045768992", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765000", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764991", "@num": "1587", "#text": "Code général des impôts, CGI. - art. 1587 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764984", "@num": "1599 quater A", "#text": "Code général des impôts, CGI. - art. 1599 quater A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764975", "@num": "1599 quater A bis", "#text": "Code général des impôts, CGI. - art. 1599 quater A bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764968", "@num": "1599 quater B", "#text": "Code général des impôts, CGI. - art. 1599 quater B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764957", "@num": "1599 quater C", "#text": "Code général des impôts, CGI. - art. 1599 quater C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764868", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041731580", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764846", "@num": "1613 quater", "#text": "Code général des impôts, CGI. - art. 1613 quater (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764857", "@num": "1613 ter", "#text": "Code général des impôts, CGI. - art. 1613 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764831", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764822", "@num": "1649 A", "#text": "Code général des impôts, CGI. - art. 1649 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764814", "@num": "1679 A", "#text": "Code général des impôts, CGI. - art. 1679 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764728", "@num": "168", "#text": "Code général des impôts, CGI. - art. 168 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764801", "@num": "1764", "#text": "Code général des impôts, CGI. - art. 1764 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472176", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764781", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764772", "@num": "1807", "#text": "Code général des impôts, CGI. - art. 1807 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764721", "@num": "182 A", "#text": "Code général des impôts, CGI. - art. 182 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765660", "@num": "182 B", "#text": "Code général des impôts, CGI. - art. 182 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764749", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765570", "@num": "199 septvicies", "#text": "Code général des impôts, CGI. - art. 199 septvicies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765602", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765629", "@num": "199 undecies A", "#text": "Code général des impôts, CGI. - art. 199 undecies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764695", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765557", "@num": "200 quaterdecies", "#text": "Code général des impôts, CGI. - art. 200 quaterdecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764668", "@num": "204 H", "#text": "Code général des impôts, CGI. - art. 204 H (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765504", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764651", "@num": "231", "#text": "Code général des impôts, CGI. - art. 231 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765488", "@num": "231 ter", "#text": "Code général des impôts, CGI. - art. 231 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017923930", "@num": "238 bis JA", "#text": "Code général des impôts, CGI. - art. 238 bis JA (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765453", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765440", "@num": "244 bis", "#text": "Code général des impôts, CGI. - art. 244 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765402", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765379", "@num": "244 bis B", "#text": "Code général des impôts, CGI. - art. 244 bis B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765376", "@num": "244 quater B bis", "#text": "Code général des impôts, CGI. - art. 244 quater B bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765308", "@num": "261", "#text": "Code général des impôts, CGI. - art. 261 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765288", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765255", "@num": "283", "#text": "Code général des impôts, CGI. - art. 283 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765250", "@num": "293 A", "#text": "Code général des impôts, CGI. - art. 293 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765244", "@num": "302 bis ZG", "#text": "Code général des impôts, CGI. - art. 302 bis ZG (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765233", "@num": "302 bis ZI", "#text": "Code général des impôts, CGI. - art. 302 bis ZI (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765730", "@num": "31", "#text": "Code général des impôts, CGI. - art. 31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043977312", "@num": "31", "#text": "Code général des impôts, CGI. - art. 31 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302280", "@num": "39 AA bis", "#text": "Code général des impôts, CGI. - art. 39 AA bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302281", "@num": "39 AA ter", "#text": "Code général des impôts, CGI. - art. 39 AA ter (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302318", "@num": "39 AJ", "#text": "Code général des impôts, CGI. - art. 39 AJ (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947293", "@num": "39 AK", "#text": "Code général des impôts, CGI. - art. 39 AK (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765228", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765223", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765870", "@num": "73 B", "#text": "Code général des impôts, CGI. - art. 73 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765876", "@num": "73 E", "#text": "Code général des impôts, CGI. - art. 73 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765214", "@num": "786", "#text": "Code général des impôts, CGI. - art. 786 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765897", "@num": "81", "#text": "Code général des impôts, CGI. - art. 81 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765903", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765208", "@num": "876", "#text": "Code général des impôts, CGI. - art. 876 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi n° 2004-1485 du 30 décembre 2004, art. 58-I-1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2010-1657 du 29 décembre 2010, art. 108-I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2010-1657 du 29 décembre 2010, art. 112-III", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2012-1510 du 29 décembre 2012, art. 37-VI B 4°)", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2017-1836 du 30 décembre 2017, art. 19-I-1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2017-1837 du 30 décembre 2017, art. 84-I F 2°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2018-1317 du 28 décembre 2018, art. 126-I-4°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2018-1317 du 28 décembre 2018, art. 165-I A 5°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2018-1317 du 28 décembre 2018, art. 165-I B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2018-1317 du 28 décembre 2018, art. 199-I-5°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2019-1479 du 28 décembre 2019, art. 16-I B 8°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2019-1479 du 28 décembre 2019, art. 181-I J", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2019-1479 du 28 décembre 2019, art. 6-I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2020-1721 du 29 décembre 2020, art. 2-I-2° a", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2021-1900 du 30 décembre 2021, art. 10-I-5°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2021-1900 du 30 décembre 2021, art. 197-II", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2021-1900 du 30 décembre 2021, art. 2-I-2° a", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2021-1900 du 30 décembre 2021, art. 35-I-2°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Ordonnance n° 2019-766 du 24 juillet 2019, art. 3-I B 1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Ordonnance n° 2021-1192 du 15 septembre 2021, art. 34-IX-1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "loi n° 2011-1978 du 28 décembre 2011, art. 51-I 2°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "loi n° 2013-1278 du 29 décembre 2013, art. 76-I E 1°)", "@sens": "source", "@typelien": "CITATION" }, { "#text": "loi n° 2014-1655 du 29 décembre 2014, art. 49-I-2°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "loi n° 2017-1775 du 28 décembre 2017, art. 49-I-2°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "loi n° 91-1323 du 30 décembre 1991, art. 31-III", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000045757184", "@nor": "ECOE2207364D", "@num": "2022-782", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2022-782 du 4 mai 2022 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000045757184", "@c_titre_court": "Décret n°2022-782 du 4 mai 2022" }, { "@fin": "2999-01-01", "#text": "Décret n° 2022-782 du 4 mai 2022 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2022-05-07", "@id_txt": "LEGITEXT000045758121", "@c_titre_court": "Décret n°2022-782 du 4 mai 2022" } ], "@ministere": "Ministère de l'économie, des finances et de la relance", "@date_publi": "2022-05-06", "@date_signature": "2022-05-04", "@num_parution_jo": "0105" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000045758129", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000045757192", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 39 AA bis, Art. 39 AA ter, Art. 39 AJ, Art. 39 AK, Art. 210 E, Art. 206, Art. 238 bis JA \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 31, Art. 73 B, Art. 73 E, Art. 81, Art. 83, Art. 156, Art. 157 bis, Art. 158, Art. 168, Art. 182 A, Art. 182 B, Art. 199 undecies A, Art. 199 quindecies, Art. 199 sexvicies, Art. 199 septvicies, Art. 200, Art. 200 quaterdecies, Art. 204 H, Art. 206, Art. 231, Art. 231 ter, Art. 238 quindecies, Art. 244 bis, Art. 244 bis A, Art. 244 bis B, Art. 244 quater B bis, Art. 261, Art. 279-0 bis A, Art. 283, Art. 293 A, Art. 302 bis ZG, Art. 302 bis ZI, Art. 502, Art. 568, Art. 786, Art. 876, Art. 1391 B bis, Art. 1414, Art. 1414 B, Art. 1417, Art. 1466 A, Art. 1519 A, Art. 1519 D, Art. 1519 E, Art. 1519 F, Art. 1519 G, Art. 1519 H, Art. 1519 HA, Art. 1519, Art. 1519 HB, Art. 1586 nonies, Art. 1587, Art. 1599 quater A, Art. 1599 quater A bis, Art. 1599 quater B, Art. 1599 quater C, Art. 1605 bis, Art. 1609 nonies C, Art. 1613 ter, Art. 1613 quater, Art. 1647 D, Art. 1649 A, Art. 1679 A, Art. 1764, Art. 1798 bis, Art. 1807, Art. 187\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000045758129", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006302318", "typelien": "PERIME" }, { "article_id": "LEGIARTI000006321823", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006302318", "typelien": "CREATION" } ], "texte_version": { "JORFTEXT000000438251": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000335995", "#text": "Loi n° 51-247 du 1er mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "LEGIARTI000006295268", "@num": "120", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 120 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295380", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294238", "@num": "171 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 K (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295868", "@num": "335", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 335 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295870", "@num": "336", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 336 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295872", "@num": "337", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 337 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295874", "@num": "338", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 338 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295991", "@num": "339", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 339 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295997", "@num": "340", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 340 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296002", "@num": "341", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 341 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295907", "@num": "358", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 358 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295916", "@num": "359", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 359 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295922", "@num": "360", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 360 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295931", "@num": "361", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 361 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294977", "@num": "361 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 361 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296085", "@num": "363 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AE (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294994", "@num": "363 AF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AF (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296092", "@num": "363 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295973", "@num": "363 AH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AH (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295979", "@num": "363 AI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AI (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298838", "@num": "111 quater T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater T (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299318", "@num": "313 BR bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BR bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297725", "@num": "38 septdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298030", "@num": "42", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 42 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296808", "@num": "49 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302659", "@num": "115 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 115 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307290", "@num": "121", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305968", "@num": "1382 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1382 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307388", "@num": "150 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302864", "@num": "154 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 154 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302870", "@num": "154 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 154 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306515", "@num": "1600-0 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306529", "@num": "1600-0 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306767", "@num": "1628 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1628 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303063", "@num": "163 quatervicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quatervicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306776", "@num": "1635 bis-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306801", "@num": "1635 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306771", "@num": "1635-0 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635-0 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311932", "@num": "1647", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312040", "@num": "1649", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308239", "@num": "173", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313053", "@num": "1761", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1761 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308355", "@num": "199", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308375", "@num": "199 ter B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308597", "@num": "210", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 210 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308993", "@num": "235 ter J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309061", "@num": "237 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 237 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309119", "@num": "238 bis GA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis GA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303979", "@num": "238 bis GB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis GB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304013", "@num": "238 bis HP", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HP (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304045", "@num": "238 bis J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304372", "@num": "279 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 279 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304423", "@num": "284", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 284 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302236", "@num": "31 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302482", "@num": "69 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 69 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305441", "@num": "789", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 789 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307841", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302581", "@num": "83 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310938", "@num": "885 P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310944", "@num": "885 Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465487", "@num": "1382 B", "#text": "Code général des impôts, CGI. - art. 1382 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781326", "@num": "154 bis A", "#text": "Code général des impôts, CGI. - art. 154 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836664", "@num": "154 bis A", "#text": "Code général des impôts, CGI. - art. 154 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034596315", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219526", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464777", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302318", "@num": "39 AJ", "#text": "Code général des impôts, CGI. - art. 39 AJ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045128756", "@num": "335", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 335 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045128752", "@num": "336", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 336 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045128749", "@num": "337", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 337 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045128746", "@num": "338", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 338 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045128741", "@num": "339", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 339 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045128738", "@num": "340", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 340 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829272", "@num": "L152 B", "#text": "Livre des procédures fiscales - art. 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R247-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°2004-304 du 26 mars 2004", "MCS_TXT": { "MC": [ "BUDGET", "REFORME BUDGETAIRE", "CODE GENERAL DES IMPOTS", "CGI", "INCORPORATION", "LIVRE DES PROCEDURES FISCALES", "INFORMATIQUE", "TERMINAL", "ACCES", "INTERNET", "HAUT DEBIT", "SATELLITE", "CONTRIBUTION", "FABRICANT", "DISTRIBUTEUR", "DISPOSITIF MEDICAL", "OMI", "TAXE", "POLYNESIE FRANCAISE", "SAINT-PIERRE-ET-MIQUELON", "ILES WALLIS ET FUTUNA", "TAAF" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE BUDGET ET REFORME BUDGETAIRE", "TITREFULL": "Décret n° 2004-304 du 26 mars 2004 portant incorporation au code général des impôts et au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce code et de ce livre" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000438251", "NOR": "BUDF0400011D", "NUM": "2004-304", "DATE_PUBLI": "2004-03-30", "DATE_TEXTE": "2004-03-26", "NUM_PARUTION": 76, "NUM_SEQUENCE": 27, "ORIGINE_PUBLI": "JORF n°76 du 30 mars 2004", "PAGE_DEB_PUBLI": 6067, "PAGE_FIN_PUBLI": 6070 } }, "META_COMMUN": { "ID": "JORFTEXT000000438251", "URL": "texte/version/JORF/TEXT/00/00/00/43/82/JORFTEXT000000438251.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/decret/2004/3/26/BUDF0400011D/jo/texte", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DS004304", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/decret/2004/3/26/2004-304/jo/texte" } } }, "VISAS": { "CONTENU": "

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

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

Fait à Paris, le 26 mars 2004.

Jean-Pierre Raffarin

Par le Premier ministre :

Le ministre délégué au budget

et à la réforme budgétaire,

Alain Lambert

Le ministre de l'économie,

des finances et de l'industrie,

Francis Mer

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000438251", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006302318", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006302318", "liens_entrants": true }

Article 39 AJ AUTONOME PERIME, en vigueur du 01/01/2004 au 07/05/2022 (Code général des impôts)