{ "article": { "LEGIARTI000006302506": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "73 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "1984-07-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006302506", "URL": "article/LEGI/ARTI/00/00/06/30/25/LEGIARTI000006302506.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0073ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 42 septies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000685327", "#text": "Décret 81-246 1981-03-17", "@sens": "source", "@cidtexte": "JORFTEXT000000685327", "@numtexte": "81-246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-17" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Edition du 20 juillet 1984", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006317398", "@num": "87", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 87 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199046", "@fin": "2999-01-01", "#text": "B : Détermination du résultat imposable", "@debut": "1976-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197193", "@fin": "2999-01-01", "#text": "3 : Imposition d'après le bénéfice réel", "@debut": "1972-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191574", "@fin": "2999-01-01", "#text": "IV : Bénéfices de l'exploitation agricole", "@debut": "1972-12-21" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302506", "@fin": "2002-03-31", "@num": "73 C", "@etat": "MODIFIE", "@debut": "1984-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302507", "@fin": "2006-01-01", "@num": "73 C", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302508", "@fin": "2008-04-03", "@num": "73 C", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620306", "@fin": "2010-05-08", "@num": "73 C", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022330029", "@fin": "2999-01-01", "@num": "73 C", "@etat": "VIGUEUR", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de l'article 42 septies sont applicables à la dotation d'installation aux jeunes agriculteurs prévue par le décret n° 81-246 du 17 mars 1981 lorsqu'elle est affectée à la création ou à l'acquisition d'immobilisations.
\n
" } }, "LEGIARTI000006317398": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "87", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1984-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006317398", "URL": "article/LEGI/ARTI/00/00/06/31/73/LEGIARTI000006317398.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECSXXXXXX087AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 74 B, 42 septies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000685327", "#text": "Décret 81-246 1981-03-17", "@sens": "source", "@cidtexte": "JORFTEXT000000685327", "@numtexte": "81-246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-17" }, { "@id": "JORFTEXT000000319977", "#text": "LOI 83-1179 1983-12-29 Finances pour 1984 JORF 30 DECEMBRE 1983 en vigueur le 1er janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006307804", "@num": "73 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 73 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302506", "@num": "73 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 73 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147426", "@fin": "2999-01-01", "#text": "b : Mesures agricoles", "@debut": "1984-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134051", "@fin": "2999-01-01", "#text": "A : Mesures fiscales", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114680", "@fin": "2999-01-01", "#text": "Titre II : Dispositions permanentes", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084508", "@fin": "2999-01-01", "#text": "Deuxième partie : Moyens des services et dispositions spéciales", "@debut": "1983-12-30" } ] }, "@cid": "JORFTEXT000000319977", "@num": "83-1179", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°83-1179 du 29 décembre 1983 DE FINANCES POUR 1984", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000319977", "@c_titre_court": "Loi n°83-1179 du 29 décembre 1983" }, { "@fin": "2999-01-01", "#text": "Loi n° 83-1179 du 29 décembre 1983 de finances pour 1984 (1)", "@debut": "1984-01-01", "@id_txt": "LEGITEXT000006068781", "@c_titre_court": "Loi n° 83-1179 du 29 décembre 1983" } ], "@date_publi": "1983-12-30", "@date_signature": "1983-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006317398", "@fin": "2999-01-01", "@num": "87", "@etat": "VIGUEUR", "@debut": "1984-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - La réduction de bénéfice prévue par l'article 74 B du code général des impôts est reconduite, sous les mêmes conditions, en faveur des exploitants agricoles établis avant le 31 décembre 1988.
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II - Les dispositions de l'article 42 septies du code général des impôts sont applicables à la dotation d'installation aux jeunes agriculteurs prévue par le décret n° 81-246 du 17 mars 1981 lorsqu'elle est affectée à la création ou à l'acquisition d'immobilisations.
\n
" } }, "LEGIARTI000006307804": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "73 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-12-28", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006307804", "URL": "article/LEGI/ARTI/00/00/06/30/78/LEGIARTI000006307804.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0073ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 44 bis I", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000685327", "#text": "Décret 81-246 1981-03-17", "@sens": "source", "@cidtexte": "JORFTEXT000000685327", "@numtexte": "81-246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-17" }, { "@id": "LEGIARTI000006273945", "@num": "25", "#text": "Loi n°82-540 du 28 juin 1982 - art. 25 (V) JORF 29 juin 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691740", "@numtexte": "82-540", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1982-06-28" }, { "@id": "LEGIARTI000006317398", "@num": "87", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 87 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000020052426", "@num": "72 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023272085", "@num": "L136-4", "#text": "Code de la sécurité sociale. - art. L136-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288747", "@num": "154 bis-0 A", "#text": "Code général des impôts, CGI. - art. 154 bis-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989691", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949355", "@num": "72 D bis", "#text": "Code général des impôts, CGI. - art. 72 D bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062232", "@num": "72 D ter", "#text": "Code général des impôts, CGI. - art. 72 D ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017898955", "@num": "75 A", "#text": "Code général des impôts, CGI. - art. 75 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179865", "@fin": "1989-07-14", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307804", "@fin": "1988-12-28", "@num": "73 B", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307805", "@fin": "1993-01-01", "@num": "73 B", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307806", "@fin": "1995-10-27", "@num": "73 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307807", "@fin": "1996-05-12", "@num": "73 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307808", "@fin": "2000-03-31", "@num": "73 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307809", "@fin": "2000-12-31", "@num": "73 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307810", "@fin": "2003-12-31", "@num": "73 B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307811", "@fin": "2005-01-01", "@num": "73 B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307812", "@fin": "2005-12-31", "@num": "73 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307813", "@fin": "2006-12-31", "@num": "73 B", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307814", "@fin": "2008-04-03", "@num": "73 B", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620310", "@fin": "2010-05-08", "@num": "73 B", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022330074", "@fin": "2013-06-07", "@num": "73 B", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518396", "@fin": "2019-01-01", "@num": "73 B", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990758", "@fin": "2022-05-07", "@num": "73 B", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765870", "@fin": "2023-12-31", "@num": "73 B", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048844124", "@fin": "2025-02-16", "@num": "73 B", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051216275", "@fin": "2999-01-01", "@num": "73 B", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La réduction de bénéfice prévue à l'article 44 bis-I est étendue aux exploitants agricoles placés sous le régime du bénéfice réel qui perçoivent la dotation d'installation aux jeunes agriculteurs prévue par le décret n° 81-246 du 17 mars 1981. Cette mesure s'applique aux exploitants établis à compter du 1er janvier 1982 et jusqu'au 31 décembre 1988.
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006317398", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006302506", "typelien": "CREATION" } ], "texte_version": { "JORFTEXT000000685327": { "SM": { "CONTENU": "DOTATION D'INSTALLATION EN CAPITAL.
PRETS A MOYEN TERME SPECIAUX ACCORDES PAR LE CREDIT AGRICOLE MUTUEL.
ABROGATION DU DECRET 76129 DU 06-02-1976 AINSI QUE LES ART. 2 (2EME-A) ET 4 (1ER) DU DECRET 65577 DU 15-07-1965;CES DISPOSITIONS DEMEURENT APPLICABLES AUX JEUNES AGRICULTEURS INSTALLES ANTERIEUREMENT AU 01-01-1981.
LE REGIME INSTITUE PAR LE PRESENT DECRET EST APPLICABLE DANS LES DOM SOUS RESERVE DES ADAPTATIONS QUI SERONT FIXEES PAR DECRET ULTERIEUR;JUSQU'A LA PUBLICATION DE CE DECRET,LES DISPOSITIONS DU DECRET 79825 DU 21-09-1979 AINSI QUE CELLES DES ART. 2 (2EME-A) ET 4 (1ER) DU DECRET 65577 DU 15-07-1965 DEMEURENT APPLICABLES DANS CES DEPARTEMENTS.
LES DISPOSITIONS DU PRESENT DECRET NE PEUVENT ETRE MODIFIEES QUE PAR DECRET EN CONSEIL D'ETAT.
APPLICATION DE LA LOI 80502 DU 04-07-1980." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000494170", "#text": "Décret n°65-577 du 15 juillet 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000494170", "@numtexte": "65-577", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1965-07-15" }, { "@id": "LEGIARTI000006728608", "@num": "2", "#text": "Décret n°65-577 du 15 juillet 1965 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000494170", "@numtexte": "65-577", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-07-15" }, { "@id": "LEGIARTI000006728625", "@num": "4", "#text": "Décret n°65-577 du 15 juillet 1965 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000494170", "@numtexte": "65-577", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-07-15" }, { "@id": "JORFTEXT000000505643", "#text": "Décret n°76-129 du 6 février 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000505643", "@numtexte": "76-129", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1976-02-06" }, { "@id": "LEGIARTI000006602248", "@num": "5", "#text": "Décret n°78-123 du 2 février 1978 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000697296", "@numtexte": "78-123", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-02-02" }, { "@id": "LEGIARTI000006602247", "@num": "5", "#text": "Décret n°78-123 du 2 février 1978 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000697296", "@numtexte": "78-123", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-02-02" }, { "@id": "LEGIARTI000006602249", "@num": "5", "#text": "Décret n°78-123 du 2 février 1978 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000697296", "@numtexte": "78-123", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-02-02" }, { "@id": "JORFTEXT000000519234", "#text": "Décret n°79-825 du 21 septembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000519234", "@numtexte": "79-825", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-09-21" }, { "@id": "JORFTEXT000000705202", "#text": "Loi n°80-502 du 4 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705202", "@numtexte": "80-502", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-04" }, { "@id": "JORFTEXT000000286463", "#text": "Arrêté du 17 mars 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000286463", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1981-03-17" }, { "@id": "JORFTEXT000000460404", "#text": "Arrêté du 17 mars 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000460404", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1981-03-17" }, { "@id": "JORFTEXT000000489804", "#text": "Arrêté du 31 mars 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000489804", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1981-03-31" }, { "@id": "JORFTEXT000000698870", "#text": "Décret n°81-957 du 22 octobre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000698870", "@numtexte": "81-957", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-10-22" }, { "@id": "JORFTEXT000000698718", "#text": "Décret n°82-353 du 21 avril 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000698718", "@numtexte": "82-353", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-04-21" }, { "@id": "JORFTEXT000000324354", "#text": "Arrêté du 3 juin 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000324354", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-06-03" }, { "@id": "JORFTEXT000000336276", "#text": "Décret n°82-465 du 3 juin 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000336276", "@numtexte": "82-465", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1982-06-03" }, { "@id": "LEGIARTI000006273945", "@num": "25", "#text": "Loi n°82-540 du 28 juin 1982 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691740", "@numtexte": "82-540", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-06-28" }, { "@id": "JORFTEXT000000334840", "#text": "Décret n°82-1125 du 27 décembre 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000334840", "@numtexte": "82-1125", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1982-12-27" }, { "@id": "LEGIARTI000006317398", "@num": "87", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 87 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000503538", "#text": "Décret n°84-778 du 8 août 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000503538", "@numtexte": "84-778", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1984-08-08" }, { "@id": "JORFARTI000001292753", "@num": "1", "#text": "Décret n°84-778 du 8 août 1984 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000503538", "@numtexte": "84-778", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1984-08-08" }, { "@id": "JORFARTI000001678720", "@num": "2", "#text": "Décret n°84-778 du 8 août 1984 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000503538", "@numtexte": "84-778", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1984-08-08" }, { "@id": "JORFARTI000001292754", "@num": "3", "#text": "Décret n°84-778 du 8 août 1984 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000503538", "@numtexte": "84-778", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1984-08-08" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 du 29 décembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274273", "@num": "36", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 36 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274274", "@num": "36", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001867485", "@num": "36", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 36, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006602805", "@num": "11", "#text": "Décret n°85-1144 du 30 octobre 1985 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324471", "@numtexte": "85-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-30" }, { "@id": "LEGIARTI000006602804", "@num": "11", "#text": "Décret n°85-1144 du 30 octobre 1985 - art. 11 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324471", "@numtexte": "85-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-30" }, { "@id": "LEGIARTI000006602803", "@num": "11", "#text": "Décret n°85-1144 du 30 octobre 1985 - art. 11 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324471", "@numtexte": "85-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-30" }, { "@id": "LEGIARTI000006602802", "@num": "11", "#text": "Décret n°85-1144 du 30 octobre 1985 - art. 11 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324471", "@numtexte": "85-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-30" }, { "@id": "LEGIARTI000006602845", "@num": "25", "#text": "Décret n°85-1144 du 30 octobre 1985 - art. 25 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324471", "@numtexte": "85-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-30" }, { "@id": "LEGIARTI000006602843", "@num": "25", "#text": "Décret n°85-1144 du 30 octobre 1985 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324471", "@numtexte": "85-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-30" }, { "@id": "LEGIARTI000006602844", "@num": "25", "#text": "Décret n°85-1144 du 30 octobre 1985 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324471", "@numtexte": "85-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-30" }, { "@id": "LEGIARTI000006602841", "@num": "25", "#text": "Décret n°85-1144 du 30 octobre 1985 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324471", "@numtexte": "85-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-30" }, { "@id": "LEGIARTI000006602842", "@num": "25", "#text": "Décret n°85-1144 du 30 octobre 1985 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324471", "@numtexte": "85-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-30" }, { "@id": "LEGIARTI000006602857", "@num": "29", "#text": "Décret n°85-1144 du 30 octobre 1985 - art. 29 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324471", "@numtexte": "85-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-30" }, { "@id": "LEGIARTI000006602856", "@num": "29", "#text": "Décret n°85-1144 du 30 octobre 1985 - art. 29 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324471", "@numtexte": "85-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-30" }, { "@id": "LEGIARTI000006606544", "@num": "3", "#text": "Arrêté du 23 février 1988 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000291511", "@nortexte": "AGRS8800311A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-02-23" }, { "@id": "JORFTEXT000000871845", "#text": "Décret n°88-176 du 23 février 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000871845", "@nortexte": "AGRS8800310D", "@numtexte": "88-176", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-23" }, { "@id": "LEGIARTI000006601725", "@num": "21", "#text": "Décret n°88-176 du 23 février 1988 - art. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871845", "@nortexte": "AGRS8800310D", "@numtexte": "88-176", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-23" }, { "@id": "LEGIARTI000006601726", "@num": "22", "#text": "Décret n°88-176 du 23 février 1988 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871845", "@nortexte": "AGRS8800310D", "@numtexte": "88-176", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-23" }, { "@id": "LEGIARTI000006602475", "@num": "1", "#text": "Décret n°90-573 du 6 juillet 1990 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000168398", "@nortexte": "AGRS9000992D", "@numtexte": "90-573", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-06" }, { "@id": "LEGIARTI000006318251", "@num": "109", "#text": "Loi - art. 109 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006604085", "@num": "2", "#text": "Décret n°96-1121 du 19 décembre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368743", "@nortexte": "AGRS9602061D", "@numtexte": "96-1121", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-19" }, { "@id": "LEGIARTI000006604315", "@num": "2", "#text": "Décret n°97-1266 du 29 décembre 1997 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752238", "@nortexte": "AGRS9702007D", "@numtexte": "97-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006604807", "@num": "2", "#text": "Décret n°2001-1365 du 28 décembre 2001 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000775494", "@nortexte": "AGRP0102178D", "@numtexte": "2001-1365", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006215085", "@num": "3", "#text": "Décret n°2002-1353 du 12 novembre 2002 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000416193", "@nortexte": "AGRP0202156D", "@numtexte": "2002-1353", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-11-12" }, { "@id": "LEGIARTI000006215084", "@num": "3", "#text": "Décret n°2002-1353 du 12 novembre 2002 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000416193", "@nortexte": "AGRP0202156D", "@numtexte": "2002-1353", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-11-12" }, { "@id": "LEGIARTI000006312185", "@num": "1594 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312184", "@num": "1594 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594 F (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306915", "@num": "1647-00 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647-00 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306916", "@num": "1647-00 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647-00 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306918", "@num": "1647-00 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647-00 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306914", "@num": "1647-00 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647-00 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306919", "@num": "1647-00 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647-00 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306913", "@num": "1647-00 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647-00 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306917", "@num": "1647-00 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647-00 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618985", "@num": "1647-00 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022329753", "@num": "1647-00 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314009", "@num": "1840 G septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 G septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307804", "@num": "73 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 73 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307805", "@num": "73 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 73 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302506", "@num": "73 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 73 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308081", "@num": "74 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 74 B (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805344", "@num": "R117-3", "#text": "Code du travail - art. R117-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042513", "@num": "1647-00 bis", "#text": "Code général des impôts, CGI. - art. 1647-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006591796", "@num": "D348-3", "#text": "Code rural - art. D348-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006591459", "@num": "R343-3", "#text": "Code rural - art. R343-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006591460", "@num": "R343-3", "#text": "Code rural - art. R343-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006591789", "@num": "R348-3", "#text": "Code rural - art. R348-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006591790", "@num": "R348-3", "#text": "Code rural - art. R348-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006591791", "@num": "R348-4", "#text": "Code rural - art. R348-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006591797", "@num": "D348-4", "#text": "Code rural et de la pêche maritime - art. D348-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854110", "@num": "D371-12", "#text": "Code rural et de la pêche maritime - art. 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Article 73 C AUTONOME MODIFIE, en vigueur du 20/07/1984 au 31/03/2002 (Code général des impôts)