{ "article": { "LEGIARTI000006302699": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 octies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1988-01-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006302699", "URL": "article/LEGI/ARTI/00/00/06/30/26/LEGIARTI000006302699.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150AFXXXXXBA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 150 ter à 150 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 15 juillet 1988", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Loi 1885-03-28 art. 5", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275249", "@num": "19", "#text": "Loi n°87-1158 du 31 décembre 1987 - art. 19 (V) JORF 5 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000512242", "@nortexte": "ECOX8700151L", "@numtexte": "87-1158", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-31" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000355987", "#text": "Loi 91-1323 1991-12-30 art. 43", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006297848", "@num": "41 septdecies I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191578", "@fin": "2014-01-01", "#text": "VII bis : Profits réalisés en France sur les marchés à terme, sur les marchés d'options négociables et sur les opérations de bons d'option", "@debut": "1985-12-31" }, { "@id": "LEGISCTA000028448391", "@fin": "2999-01-01", "#text": "VII bis : Profits réalisés sur des instruments financiers à terme", "@debut": "2014-01-01" } ] }, "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": "LEGIARTI000006302699", "@fin": "1999-03-31", "@num": "150 octies", "@etat": "MODIFIE", "@debut": "1988-01-05", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006302700", "@fin": "2014-01-01", "@num": "150 octies", "@etat": "ABROGE", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions des articles 150 ter à 150 quinquies s'appliquent aux opérations à terme sur marchandises réalisées sur le marché à terme mentionné à l'article 5 de la loi du 28 mars 1885.
\n
" } }, "LEGIARTI000006275249": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "19", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1988-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006275249", "URL": "article/LEGI/ARTI/00/00/06/27/52/LEGIARTI000006275249.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AGEAFXXXXXX019AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 156, 986 à 990, 261, 150 ter à 150 quinquies, 35, 92, 156", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006777747", "@num": "27", "#text": "Loi n°87-1158 du 31 décembre 1987 - art. 27 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000512242", "@nortexte": "ECOX8700151L", "@numtexte": "87-1158", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1987-12-31" }, { "@id": "LEGIARTI000006295712", "@num": "306", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 306 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295685", "@num": "306 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 306 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295686", "@num": "306 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 306 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295687", "@num": "306 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 306 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295688", "@num": "306 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 306 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295689", "@num": "306 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 306 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297256", "@num": "313 BK", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BK (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297257", "@num": "313 BL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BL (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297258", "@num": "313 BM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BM (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297259", "@num": "313 BN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BN (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297260", "@num": "313 BO", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BO (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297261", "@num": "313 BP", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BP (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297262", "@num": "313 BQ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BQ (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307420", "@num": "150 N", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302699", "@num": "150 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307901", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313215", "@num": "1840 N", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309363", "@num": "261", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307512", "@num": "35", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307141", "@num": "92", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311265", "@num": "986", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 986 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311267", "@num": "987", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 987 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311268", "@num": "987 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 987 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311269", "@num": "988", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 988 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311271", "@num": "989", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 989 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311272", "@num": "990", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315916", "@num": "L182", "#text": "Livre des procédures fiscales - art. L182 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315804", "@num": "L93", "#text": "Livre des procédures fiscales - art. L93 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1885-03-28 art. 5", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000512242", "@nor": "ECOX8700151L", "@num": "87-1158", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°87-1158 du 31 décembre 1987 RELATIVE AU MARCHE A TERME", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000512242", "@c_titre_court": "Loi n°87-1158 du 31 décembre 1987" }, { "@fin": "2999-01-01", "#text": "Loi n° 87-1158 du 31 décembre 1987 relative au marché à terme", "@debut": "1988-02-01", "@id_txt": "LEGITEXT000006068991", "@c_titre_court": "Loi n° 87-1158 du 31 décembre 1987" } ], "@date_publi": "1988-01-05", "@date_signature": "1987-12-31" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006275249", "@fin": "2999-01-01", "@num": "19", "@etat": "VIGUEUR", "@debut": "1988-02-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001104657", "@fin": "2999-01-01", "@num": "19", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les opérations à terme sur marchandises réalisées sur le marché à terme mentionné à l'article 5 de la loi du 28 mars 1885 précitée sont imposées dans les conditions prévues aux articles 150 ter à 150 quinquies, au paragraphe I de l'article 35, au 2 de l'article 92 et au 5° du paragraphe I de l'article 156 du code général des impôts.
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II. - a) Les articles 986 à 990 du code général des impôts sont abrogés.
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b) Au 4° du 1 de l'article 261 du même code, les mots : \"les opérations assujetties à l'impôt sur les opérations de bourse de commerce prévu par les articles 986 et suivants\" sont remplacés par les mots : \"les opérations à terme sur marchandises réalisées sur le marché mentionné à l'article 5 de la loi du 28 mars 1885 sur les marchés à terme\".
" } }, "LEGIARTI000006297848": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41 septdecies I", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-08-01", "DATE_DEBUT": "2004-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006297848", "URL": "article/LEGI/ARTI/00/00/06/29/78/LEGIARTI000006297848.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0041BWXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006231341", "@num": "1", "#text": "Décret n°2004-522 du 9 juin 2004 - art. 1 () JORF 12 juin 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000603001", "@nortexte": "ECOF0420122D", "@numtexte": "2004-522", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-09" }, { "@id": "LEGIARTI000006302699", "@num": "150 octies", "#text": "Code général des impôts, CGI. - art. 150 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307368", "@num": "150 quinquies", "#text": "Code général des impôts, CGI. - art. 150 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307373", "@num": "150 sexies", "#text": "Code général des impôts, CGI. - art. 150 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302636", "@num": "97", "#text": "Code général des impôts, CGI. - art. 97 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191378", "@fin": "2999-01-01", "#text": "1° : Profits réalisés sur les marchés à terme", "@debut": "1992-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179294", "@fin": "2014-08-01", "#text": "VIII bis : Profits réalisés sur les marchés à terme, sur les marchés d'options négociables et sur les opérations de bons d'options", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000029356824", "@fin": "2999-01-01", "#text": "VIII bis : Profits réalisés sur les instruments financiers à terme", "@debut": "2014-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162161", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297847", "@fin": "2004-06-12", "@num": "41 septdecies I", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297848", "@fin": "2014-08-01", "@num": "41 septdecies I", "@etat": "MODIFIE", "@debut": "2004-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029356817", "@fin": "2999-01-01", "@num": "41 septdecies I", "@etat": "VIGUEUR", "@debut": "2014-08-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contribuables qui réalisent en France, directement ou par personne interposée, des opérations sur un marché à terme d'instruments financiers ou de marchandises doivent, pour l'application de l'article 97 du code général des impôts, déclarer distinctement sur une formule spéciale délivrée par l'administration le montant du profit net imposable ou de la perte nette relevant des régimes définis respectivement aux articles 150 quinquies, 150 sexies et 150 octies du code général des impôts ainsi que les éléments nécessaires à leur détermination.
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Les contribuables qui demandent à bénéficier d'un report des pertes subies au cours des dix années antérieures sont tenus d'indiquer sur cette déclaration le détail des pertes reportées par année et par nature de profit.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006275249", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006302699", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006297848", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006302699", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000355987": { "SM": { "CONTENU": "Modification du code général des impôts, du code des douanes, du code de la construction et de l'habitation. Modification de la loi de finances pour 1979 (n° 78-1239 du 29 décembre 1978) : modification de l'article 92. Modification de la loi de finances pour 1987 (n° 86-1317 du 30 décembre 1986) : création de l'article 45. Modification de la loi de finances pour 1984 (no 83-1179 du 29 décembre 1983) : modification de l'article 36. Modification de la loi n° 90-669 du 30 juillet 1990 relative à la révision générale des évaluations des immeubles retenus pour la détermination des bases des impôts directs locaux : modification des articles 20, 52. Modification de la loi n° 83-636 du 13 juillet 1983 portant modification du statut des agglomérations nouvelles : modification de l'article 25. Transposition complète de la directive 90/435/CEE du Conseil, du 23 juillet 1990, concernant le régime fiscal commun applicable aux sociétés mères et filiales d'États membres différents." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ARTICLES INCORPORES ET CODIFIES DANS LE:
CGI: 16,17-IV ET 17-V,18,20-I,23-II ET 23-III,31-III,32,33,45-II ET 45-III,48-I ET 48-IV,57,62,43,38,A DATER DU 18-08-1993: ART. 57-VII,40;
LIVRE DES PROCEDURES FISCALES: 32,35." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000310036", "#text": "Loi n°49-310 du 8 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000310036", "@numtexte": "49-310", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-08" }, { "@id": "JORFTEXT000000339591", "#text": "Ordonnance n° 59-2 du 2 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000339591", "@numtexte": "59-2", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-02" }, { "@id": "JORFTEXT000000299367", "#text": "Décret n° 62-1587 du 29 décembre 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000299367", "@numtexte": "62-1587", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-12-29" }, { "@id": "JORFTEXT000000693424", "#text": "Loi n°70-1199 du 21 décembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFTEXT000000886458", "#text": "LOI n° 78-1239 du 29 décembre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000692492", "#text": "LOI n° 83-636 du 13 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000878230", "#text": "Loi n°85-1403 du 30 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000317305", "#text": "LOI n° 86-1317 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000874479", "#text": "Loi n°86-1318 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000509065", "#text": "Loi n° 88-1201 du 23 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000167701", "#text": "Loi n°90-669 du 30 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "JORFTEXT000000520956", "#text": "Directive 90/435/CEE du Conseil, du 23 juillet 1990, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000520956", "@nortexte": "31990L0435", "@numtexte": "90-435", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1990-07-23" }, { "@id": "JORFTEXT000000888513", "#text": "Directive 90/434/CEE du Conseil du 23 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000888513", "@nortexte": "390L0434", "@numtexte": "90-434", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1990-07-23" }, { "@id": "JORFTEXT000000533747", "#text": "Loi n° 90-1170 du 29 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000533747", "@nortexte": "PTTX9000123L", "@numtexte": "90-1170", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000344168", "#text": "Loi n°91-411 du 2 mai 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000344168", "@nortexte": "MERX9000094L", "@numtexte": "91-411", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-05-02" }, { "@id": "LEGIARTI000006624291", "@num": "19", "#text": "Loi n°91-411 du 2 mai 1991 - 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703213", "@nortexte": "BUDB9110094D", "@numtexte": "91-1365", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006326559", "@num": "2", "#text": "Décret n°91-1365 du 30 décembre 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703213", "@nortexte": "BUDB9110094D", "@numtexte": "91-1365", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006326560", "@num": "3", "#text": "Décret n°91-1365 du 30 décembre 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703213", "@nortexte": "BUDB9110094D", "@numtexte": "91-1365", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006326561", "@num": "4", "#text": "Décret n°91-1365 du 30 décembre 1991 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703213", "@nortexte": "BUDB9110094D", "@numtexte": "91-1365", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006326562", "@num": "5", "#text": "Décret n°91-1365 du 30 décembre 1991 - 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art. 13 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318296", "@num": "14", "#text": "Loi - art. 14 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318299", "@num": "17", "#text": "Loi - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318300", "@num": "18", "#text": "Loi - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318301", "@num": "19", "#text": "Loi - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318283", "@num": "2", "#text": "Loi - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318305", "@num": "23", "#text": "Loi - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318307", "@num": "25", "#text": "Loi - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318308", "@num": "26", "#text": "Loi - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318310", "@num": "27", "#text": "Loi - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318312", "@num": "29", "#text": "Loi - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318284", "@num": "3", "#text": "Loi - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318314", "@num": "31", "#text": "Loi - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318316", "@num": "33", "#text": "Loi - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318322", "@num": "38", "#text": "Loi - art. 38 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318285", "@num": "4", "#text": "Loi - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318325", "@num": "41", "#text": "Loi - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318327", "@num": "43", "#text": "Loi - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318286", "@num": "5", "#text": "Loi - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318338", "@num": "53", "#text": "Loi - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318343", "@num": "57", "#text": "Loi - art. 57 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318344", "@num": "58", "#text": "Loi - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318345", "@num": "59", "#text": "Loi - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318287", "@num": "6", "#text": "Loi - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318347", "@num": "61", "#text": "Loi - art. 61 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318349", "@num": "63", "#text": "Loi - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318350", "@num": "64", "#text": "Loi - art. 64 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318289", "@num": "7", "#text": "Loi - art. 7 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318290", "@num": "8", "#text": "Loi - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318291", "@num": "9", "#text": "Loi - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGITEXT000006078469", "#text": "Loi n°91-1323 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000356342", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000175018", "#text": "DECRET92-357", "@sens": "cible", "@cidtexte": "JORFTEXT000000175018", "@nortexte": "BUDF9200008D", "@numtexte": "92-357", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "JORFTEXT000000175256", "#text": "DECRET92-468", "@sens": "cible", "@cidtexte": "JORFTEXT000000175256", "@nortexte": "BUDF9210023D", "@numtexte": "92-468", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-21" }, { "@id": "LEGITEXT000006079168", "#text": "Décret n°92-468 du 21 mai 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000175256", "@nortexte": "BUDF9210023D", "@numtexte": "92-468", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-21" }, { "@id": "LEGIARTI000006328999", "@num": "1", "#text": "Décret n°92-468 du 21 mai 1992 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000175256", "@nortexte": "BUDF9210023D", "@numtexte": "92-468", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-21" }, { "@id": "LEGIARTI000006329000", "@num": "2", "#text": "Décret n°92-468 du 21 mai 1992 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000175256", "@nortexte": "BUDF9210023D", "@numtexte": "92-468", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-21" }, { "@id": "JORFTEXT000000358577", "#text": "DECRET92-553", "@sens": "cible", "@cidtexte": "JORFTEXT000000358577", "@nortexte": "SANH9201045D", "@numtexte": "92-553", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-19" }, { "@id": "JORFTEXT000000358061", "#text": "DECRET92-598", "@sens": "cible", "@cidtexte": "JORFTEXT000000358061", "@nortexte": "LOGC9200003D", "@numtexte": "92-598", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-29" }, { "@id": "JORFTEXT000000174692", "#text": "DECRET92-605", "@sens": "cible", "@cidtexte": "JORFTEXT000000174692", "@nortexte": "BUDF9220520D", "@numtexte": "92-605", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-30" }, { "@id": "JORFTEXT000000177575", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000177575", "@nortexte": "PRMX9210235A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-07-28" }, { "@id": "JORFTEXT000000360394", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000360394", "@nortexte": "PRMX9210240A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-10-02" }, { "@id": "JORFTEXT000000711577", "#text": "DECRET92-1114", "@sens": "cible", "@cidtexte": "JORFTEXT000000711577", "@nortexte": "BUDF9200030D", "@numtexte": "92-1114", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-10-02" }, { "@id": "LEGIARTI000006431282", "@num": "annexe", "#text": "Arrêté du 30 avril 1993 - art. annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000345512", "@nortexte": "INDP9320202A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-04-30" }, { "@id": "LEGIARTI000006431114", "@num": "ANNEXE", "#text": "Arrêté du 23 juin 1993 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179508", "@nortexte": "INDP9320301A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-23" }, { "@id": "JORFTEXT000000545420", "#text": "DECRET93-941", "@sens": "cible", "@cidtexte": "JORFTEXT000000545420", "@nortexte": "BUDF9300024D", "@numtexte": "93-941", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-16" }, { "@id": "LEGITEXT000006082401", "#text": "Décret n°93-941 du 16 juillet 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000545420", "@nortexte": "BUDF9300024D", "@numtexte": "93-941", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-16" }, { "@id": "LEGIARTI000006932726", "@num": "1", "#text": "Décret n°93-941 du 16 juillet 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545420", "@nortexte": "BUDF9300024D", "@numtexte": "93-941", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-16" }, { "@id": "LEGIARTI000006932727", "@num": "2", "#text": "Décret n°93-941 du 16 juillet 1993 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545420", "@nortexte": "BUDF9300024D", "@numtexte": "93-941", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-16" }, { "@id": "JORFTEXT000000545718", "#text": "LOI93-934", "@sens": "cible", "@cidtexte": "JORFTEXT000000545718", "@nortexte": "AGRX9300027L", "@numtexte": "93-934", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-22" }, { "@id": "LEGIARTI000006431131", "@num": "ANNEXE", "#text": "Arrêté du 9 août 1993 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000347389", "@nortexte": "INDP9320400A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-08-09" }, { "@id": "JORFTEXT000000545997", "#text": "DECRET93-1127", "@sens": "cible", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "JORFTEXT000000684770", "#text": "Loi n°93-1353 du 30 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFARTI000001686755", "@num": "49", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 49, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006431331", "@num": "Annexe", "#text": "Arrêté du 29 mars 1994 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000363807", "@nortexte": "INDP9400420A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-03-29" }, { "@id": "JORFTEXT000000730752", "#text": "DECRET94-413", "@sens": "cible", "@cidtexte": "JORFTEXT000000730752", "@nortexte": "BUDF9410042D", "@numtexte": "94-413", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-05-17" }, { "@id": "LEGITEXT000005615865", "#text": "Décret n°94-413 du 17 mai 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000730752", "@nortexte": "BUDF9410042D", "@numtexte": "94-413", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-05-17" }, { "@id": "JORFTEXT000000523453", "#text": "Directive Européenne n°94-46 du 13 octobre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000523453", "@nortexte": "394L0046", "@numtexte": "94-46", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1994-10-13" }, { "@id": "JORFTEXT000000367031", "#text": "DECRET94-974", "@sens": "cible", "@cidtexte": "JORFTEXT000000367031", "@nortexte": "SPSS9403179D", "@numtexte": "94-974", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-11-10" }, { "@id": "JORFTEXT000000530935", "#text": "LOI94-1163", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006431702", "@num": "ANNEXE", "#text": "Arrêté du 8 décembre 1994 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714759", "@nortexte": "INDP9401428A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-12-08" }, { "@id": "LEGIARTI000006431695", "@num": "ANNEXE", "#text": "Arrêté du 8 décembre 1994 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000532133", "@nortexte": "INDP9401427A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-12-08" }, { "@id": "LEGIARTI000006429613", "@num": "ANNEXE", "#text": "Arrêté du 27 avril 1995 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000354740", "@nortexte": "INDP9500520A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-04-27" }, { "@id": "JORFTEXT000000884426", "#text": "du 23 septembre 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000884426", "@nortexte": "MIPP9500871V", "@typelien": "APPLICATION", "@naturetexte": "AVISEURO", "@datesignatexte": "1995-09-23" }, { "@id": "JORFTEXT000000555740", "#text": "LOI95-1347", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006432551", "@num": "ANNEXE", "#text": "Arrêté du 31 juillet 1996 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000174039", "@nortexte": "MIPP9600282A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-31" }, { "@id": "JORFTEXT000000745534", "#text": "DECRET96-759", "@sens": "cible", "@cidtexte": "JORFTEXT000000745534", "@nortexte": "BUDF9610032D", "@numtexte": "96-759", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-23" }, { "@id": "LEGIARTI000006432635", "@num": "ANNEXE", "#text": "Arrêté du 12 septembre 1996 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000195750", "@nortexte": "MIPP9600315A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-09-12" }, { "@id": "JORFTEXT000000380408", "#text": "LOI96-1182", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000570422", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000570422", "@nortexte": "ARTL9700263S", "@numtexte": "97-438", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1997-12-10" }, { "@id": "JORFTEXT000000205563", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000205563", "@nortexte": "ARTL9800088S", "@numtexte": "98-198", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-03-18" }, { "@id": "JORFTEXT000000571921", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000571921", "@nortexte": "ARTL9800087S", "@numtexte": "98-197", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-03-18" }, { "@id": "JORFTEXT000000572860", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000572860", "@nortexte": "ARTL9800207S", "@numtexte": "98-523", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-06-25" }, { "@id": "JORFTEXT000000390544", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000390544", "@nortexte": "ARTL9800208S", "@numtexte": "98-525 du 25 juin 1998", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000391046", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000391046", "@nortexte": "ARTL9800206S", "@numtexte": "98-419", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-06-17" }, { "@id": "JORFTEXT000000329479", "#text": "Décision Européenne du 3 juin 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000329479", "@nortexte": "ARTL9800715S", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-06-03" }, { "@id": "JORFTEXT000000739717", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000739717", "@nortexte": "ARTL9800267S", "@numtexte": "98-718", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-09-02" }, { "@id": "JORFTEXT000000739614", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000739614", "@nortexte": "ARTL9800272S", "@numtexte": "98-733", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-09-02" }, { "@id": "JORFTEXT000000374754", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000374754", "@nortexte": "ARTL9800268S", "@numtexte": "98-720", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-09-02" }, { "@id": "JORFTEXT000000580717", "#text": "LOI99-1173", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000581002", "#text": "LOI2001-1276", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000240757", "#text": "LOI2004-1485", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000615000", "#text": "LOI2006-1666", "@sens": "cible", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGITEXT000022331895", "#text": "Ordonnance n°2010-638\n du 10 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "JORFTEXT000022330885", "#text": "Ordonnance n°2010-638 du 10 juin 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "JORFARTI000049629765", "@num": "1", "#text": "Décret n°2024-496 du 30 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049629761", "@nortexte": "ECOE2406674D", "@numtexte": "2024-496", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-30" }, { "@id": "LEGIARTI000049632923", "@num": "1", "#text": "Décret n°2024-496 du 30 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049629761", "@nortexte": "ECOE2406674D", "@numtexte": "2024-496", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-30" }, { "@id": "LEGIARTI000006307294", "@num": "124", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 124 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302701", "@num": "150 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302699", "@num": "150 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302697", "@num": "150 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307369", "@num": "150 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302698", "@num": "150 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307375", "@num": "150 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314368", "@num": "150 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311766", "@num": "1519", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1519 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312172", "@num": "1587", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1587 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312944", "@num": "1736", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313869", "@num": "1788 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304073", "@num": "238 septies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 septies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309174", "@num": "242 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 242 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309296", "@num": "256 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 256 B (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307540", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825138", "@num": "L313-1", "#text": "Code de la construction et de l'habitation. - art. L313-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 91-1323 du 30 décembre 1991", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1991", "LOI DE FINANCES RECTIFICATIVE POUR 1991", "LFR 1991", "EQUILIBRE FINANCIER", "FISCALITE", "CODE GENERAL DES IMPOTS", "CGI", "CODE DES DOUANES", "CODE DE LA CONSTRUCTION ET DE L'HABITATION", "CCH", "COLLECTIF", "SOCIETE NATIONALE DES ENTREPRISES DE PRESSE", "SNEP", "SUPPRESSION", "PROJET DE LOI", "DIRECTIVE EUROPEENNE", "TRANSPOSITION COMPLETE" ] }, "TITREFULL": "LOI n° 91-1323 du 30 décembre 1991 de finances rectificative pour 1991 (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000355987", "NOR": "ECOX9100184L", "NUM": "91-1323", "DATE_PUBLI": "1991-12-31", "DATE_TEXTE": "1991-12-30", "NUM_PARUTION": 304, "ORIGINE_PUBLI": "JORF n°304 du 31 décembre 1991", "PAGE_DEB_PUBLI": 17278, "PAGE_FIN_PUBLI": 17296 } }, "META_COMMUN": { "ID": "JORFTEXT000000355987", "URL": "texte/version/JORF/TEXT/00/00/00/35/59/JORFTEXT000000355987.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1991/12/30/ECOX9100184L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9911323", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1991/12/30/91-1323/jo/texte" } } }, "VISAS": { "CONTENU": "L'Assemblée nationale et le Sénat ont délibéré,
L'Assemblée nationale a adopté,
Le Président de la République promulgue la loi dont la teneur suit:
\n
\n
" }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000509838": { "SM": { "CONTENU": "Modifie et complète à compter du 15-07-1988, le CGI et ses annexes I, II, III.‎\nApplication de l'article 11 de la loi n° 51-247 du 1er mars 1951.‎" }, "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": "JORFARTI000002284993", "@num": "11", "#text": "Loi n° 51-247 du 1er mars 1951 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFTEXT000000509287", "#text": "Loi n° 63-1316 du 27 décembre 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000321626", "#text": "Loi n°70-601 du 9 juillet 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000321626", "@numtexte": "70-601", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-07-09" }, { "@id": "JORFTEXT000000875196", "#text": "Loi n° 72-3 du 3 janvier 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000875196", "@numtexte": "72-3", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "JORFTEXT000000696799", "#text": "Décret n°79-755 du 4 septembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000696799", "@numtexte": "79-755", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-09-04" }, { "@id": "JORFTEXT000000696800", "#text": "Décret n°79-756 du 4 septembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000696800", "@numtexte": "79-756", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-09-04" }, { "@id": "JORFTEXT000000317293", "#text": "LOI n° 85-30 du 9 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000317293", "@numtexte": "85-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-01-09" }, { "@id": "JORFTEXT000000693456", "#text": "Loi n° 85-695 du 11 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000874468", "#text": "Loi n° 85-773 du 25 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000874468", "@numtexte": "85-773", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFTEXT000000878230", "#text": "Loi n°85-1403 du 30 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000512202", "#text": "Loi n°86-1 du 3 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512202", "@numtexte": "86-1", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-01-03" }, { "@id": "JORFTEXT000000512457", "#text": "Loi n°86-17 du 6 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512457", "@numtexte": "86-17", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "JORFTEXT000000700733", "#text": "Décret n° 86-208 du 11 février 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000700733", "@numtexte": "86-208", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-11" }, { "@id": "JORFTEXT000000522439", "#text": "Décret n°86-567 du 14 mars 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000522439", "@numtexte": "86-567", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-14" }, { "@id": "JORFTEXT000000512460", "#text": "Loi n°86-824 du 11 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000521956", "#text": "Ordonnance n° 86-1134 du 21 octobre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "JORFTEXT000000317305", "#text": "LOI n° 86-1317 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000874479", "#text": "Loi n°86-1318 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000512216", "#text": "Loi n°86-1383 du 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512216", "@numtexte": "86-1383", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-31" }, { "@id": "JORFTEXT000000699977", "#text": "Décret n°87-204 du 27 mars 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000699977", "@nortexte": "EQUU8700225D", "@numtexte": "87-204", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "JORFTEXT000000683567", "#text": "Arrêté du 9 avril 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000683567", "@nortexte": "ECOT8710014A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-09" }, { "@id": "JORFTEXT000000508808", "#text": "Loi n°87-416 du 17 juin 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFTEXT000000321412", "#text": "Loi n°87-502 du 8 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "JORFTEXT000000508818", "#text": "Loi n°87-549 du 16 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508818", "@nortexte": "SERX8700099L", "@numtexte": "87-549", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-16" }, { "@id": "JORFTEXT000000508820", "#text": "Loi n°87-565 du 22 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508820", "@nortexte": "INTX8700095L", "@numtexte": "87-565", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-22" }, { "@id": "JORFTEXT000000874956", "#text": "LOI n° 87-571 du 23 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "JORFTEXT000000521835", "#text": "Décret n°87-599 du 29 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000521835", "@nortexte": "ECOZ8700018D", "@numtexte": "87-599", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-29" }, { "@id": "JORFTEXT000000705541", "#text": "Décret n°87-600 du 29 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000705541", "@nortexte": "ECOC8700004D", "@numtexte": "87-600", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-29" }, { "@id": "JORFTEXT000000695678", "#text": "Décret n°87-676 du 17 août 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000695678", "@nortexte": "AGRB8701467D", "@numtexte": "87-676", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-08-17" }, { "@id": "JORFTEXT000000695679", "#text": "Décret n°87-677 du 17 août 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000695679", "@nortexte": "AGRB8701468D", "@numtexte": "87-677", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-08-17" }, { "@id": "JORFTEXT000000697903", "#text": "Règlement Européen n°87-2658 du 23 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000697903", "@nortexte": "387R2658", "@numtexte": "87-2658", "@typelien": "APPLICATION", "@naturetexte": "REGLEMENT", "@datesignatexte": "1987-07-23" }, { "@id": "JORFTEXT000000333410", "#text": "Décret n°87-907 du 10 novembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000333410", "@nortexte": "BUDF8720092D", "@numtexte": "87-907", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-10" }, { "@id": "JORFTEXT000000696724", "#text": "Décret n°87-970 du 3 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000696724", "@nortexte": "REFX8700133D", "@numtexte": "87-970", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-03" }, { "@id": "JORFTEXT000000704007", "#text": "Décret n°87-1029 du 22 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "JORFTEXT000000514283", "#text": "Règlement Européen du 17 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000514283", "@nortexte": "387R3929", "@typelien": "APPLICATION", "@naturetexte": "REGLEMENTEUROPEEN", "@datesignatexte": "1987-12-17" }, { "@id": "JORFTEXT000000317543", "#text": "Loi n°87-1060 du 30 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000334699", "#text": "Décret n°87-1121 du 24 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000334699", "@nortexte": "AGRB8702255D", "@numtexte": "87-1121", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-24" }, { "@id": "JORFTEXT000000334700", "#text": "Décret n°87-1122 du 24 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000334700", "@nortexte": "AGRB8702256D", "@numtexte": "87-1122", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-24" }, { "@id": "JORFTEXT000000522766", "#text": "Décret n°87-1126 du 24 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000522766", "@nortexte": "AGRB8702260D", "@numtexte": "87-1126", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-24" }, { "@id": "JORFTEXT000000687676", "#text": "Loi n°87-1061 du 30 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000704412", "#text": "Décret n°87-1123 du 24 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000704412", "@nortexte": "AGRB8702257D", "@numtexte": "87-1123", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-24" }, { "@id": "JORFTEXT000000512242", "#text": "Loi n°87-1158 du 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512242", "@nortexte": "ECOX8700151L", "@numtexte": "87-1158", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-31" }, { "@id": "JORFTEXT000000696521", "#text": "Décret n°87-1161 du 24 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000696521", "@nortexte": "AGRR8702269D", "@numtexte": "87-1161", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-24" }, { "@id": "JORFTEXT000000684065", "#text": "Loi n°88-15 du 5 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000684065", "@nortexte": "COMX8700028L", "@numtexte": "88-15", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-01-05" }, { "@id": "JORFTEXT000000684449", "#text": "Décret n°88-24 du 7 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000684449", "@nortexte": "ASED8703901D", "@numtexte": "88-24", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-01-07" }, { "@id": "JORFTEXT000000509145", "#text": "Décret n°88-30 du 8 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509145", "@nortexte": "BUDF8720085D", "@numtexte": "88-30", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-01-08" }, { "@id": "JORFTEXT000000684072", "#text": "Loi n°88-70 du 22 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000684072", "@nortexte": "ECOX8700048L", "@numtexte": "88-70", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-01-22" }, { "@id": "JORFTEXT000000512553", "#text": "Décret n°88-196 du 26 février 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000512553", "@nortexte": "BUDF8720095D", "@numtexte": "88-196", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-26" }, { "@id": "JORFTEXT000000684439", "#text": "Décret n°88-199 du 29 février 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000684439", "@nortexte": "INTX8800011D", "@numtexte": "88-199", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-29" }, { "@id": "JORFTEXT000000684682", "#text": "Décret n°88-260 du 18 mars 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000684682", "@nortexte": "ECOA8700040D", "@numtexte": "88-260", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-18" }, { "@id": "JORFTEXT000000872333", "#text": "Décret n°88-316 du 28 mars 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000872333", "@nortexte": "BUDF8810047D", "@numtexte": "88-316", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "JORFTEXT000000509379", "#text": "Décret n°88-318 du 28 mars 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "JORFTEXT000000872576", "#text": "Décret n°88-378 du 15 avril 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000872576", "@nortexte": "BUDF8810039D", "@numtexte": "88-378", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-15" }, { "@id": "JORFTEXT000000509620", "#text": "Décret n°88-389 du 21 avril 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509620", "@nortexte": "BUDF8810054D", "@numtexte": "88-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-21" }, { "@id": "JORFTEXT000000691665", "#text": "Décret n°88-427 du 25 avril 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000691665", "@nortexte": "BUDF8810048D", "@numtexte": "88-427", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "JORFTEXT000000691668", "#text": "Décret n°88-438 du 25 avril 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000691668", "@nortexte": "BUDF8810049D", "@numtexte": "88-438", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "JORFTEXT000000312164", "#text": "Décret n°88-501 du 3 mai 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000312164", "@nortexte": "MENL8800432D", "@numtexte": "88-501", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-03" }, { "@id": "JORFTEXT000000870168", "#text": "Décret n°88-517 du 4 mai 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000870168", "@nortexte": "MENL8800433D", "@numtexte": "88-517", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-04" }, { "@id": "JORFTEXT000000870169", "#text": "Décret n°88-518 du 4 mai 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000870169", "@nortexte": "MENL8800434D", "@numtexte": "88-518", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-04" }, { "@id": "JORFTEXT000000692626", "#text": "Décret n°88-576 du 6 mai 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000692626", "@nortexte": "AGRG8800855D", "@numtexte": "88-576", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "JORFTEXT000000866453", "#text": "Décret n°88-536 du 4 mai 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000866453", "@nortexte": "BUDF8820163D", "@numtexte": "88-536", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-04" }, { "@id": "JORFTEXT000000504822", "#text": "Décret n°88-592 du 6 mai 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000504822", "@nortexte": "BUDF8810060D", "@numtexte": "88-592", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "JORFTEXT000000866468", "#text": "Décret n°88-593 du 6 mai 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000866468", "@nortexte": "ECOX8810341D", "@numtexte": "88-593", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "JORFTEXT000000321861", "#text": "Loi n°88-810 du 12 juillet 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000321861", "@nortexte": "SPSX8800078L", "@numtexte": "88-810", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-07-12" }, { "@id": "LEGIARTI000006293978", "@num": "102 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295254", "@num": "102 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295303", "@num": "102 Z", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 Z (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295287", "@num": "140", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295314", "@num": "140 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295317", "@num": "140 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295323", "@num": "140 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295327", "@num": "140 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295332", "@num": "140 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295337", "@num": "140 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295346", "@num": "140 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295545", "@num": "242-0 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295547", "@num": "242-0 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295553", "@num": "242-0 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295572", "@num": "242-0 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295615", "@num": "267 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 267 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295629", "@num": "275 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295709", "@num": "305", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295677", "@num": "305 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295683", "@num": "305 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295712", "@num": "306", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 306 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295685", "@num": "306 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 306 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295686", "@num": "306 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 306 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295687", "@num": "306 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 306 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295688", "@num": "306 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 306 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295689", "@num": "306 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 306 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295769", "@num": "310 HC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295774", "@num": "317", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295761", "@num": "317 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295788", "@num": "318", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 318 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295791", "@num": "318 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 318 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294905", "@num": "318 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 318 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294905", "@num": "318 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 318 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295798", "@num": "320", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 320 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295987", "@num": "339", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 339 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295987", "@num": "339", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 339 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296001", "@num": "341", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 341 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296001", "@num": "341", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 341 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295904", "@num": "358", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 358 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295911", "@num": "359", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 359 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295926", "@num": "361", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 361 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295964", "@num": "363 AC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296078", "@num": "363 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296088", "@num": "363 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295967", "@num": "363 AH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AH (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295975", "@num": "363 AI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AI (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296041", "@num": "363 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295939", "@num": "363 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296051", "@num": "363 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295945", "@num": "363 FA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 FA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295962", "@num": "363 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 Y (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296109", "@num": "368", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 368 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296111", "@num": "368 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 368 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296113", "@num": "368 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 368 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296116", "@num": "368 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 368 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296118", "@num": "368 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 368 D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296120", "@num": "368 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 368 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296167", "@num": "368 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 368 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296168", "@num": "368 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 368 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296123", "@num": "369", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 369 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296169", "@num": "369 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 369 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296170", "@num": "369 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 369 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296127", "@num": "370", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 370 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296171", "@num": "370 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 370 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295027", "@num": "370 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 370 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296154", "@num": "371 AD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AD (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295085", "@num": "371 AD bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AD bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296156", "@num": "371 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AE (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296158", "@num": "371 AF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AF (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296160", "@num": "371 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AG (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296163", "@num": "371 AH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AH (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296272", "@num": "383", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296325", "@num": "384 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295152", "@num": "39 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 39 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295180", "@num": "75-0 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 75-0 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295231", "@num": "93", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 93 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295236", "@num": "95 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 95 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295249", "@num": "96", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 96 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297610", "@num": "10 GA bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 GA bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297616", "@num": "10 GA quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 GA quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297613", "@num": "10 GA ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 GA ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296976", "@num": "111 quater G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299563", "@num": "143 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 143 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297065", "@num": "169 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 169 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297070", "@num": "169 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 169 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297071", "@num": "177", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 177 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296496", "@num": "2 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296499", "@num": "2 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297567", "@num": "2 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297148", "@num": "261", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 261 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297158", "@num": "266", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 266 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299247", "@num": "281 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 281 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297291", "@num": "313 AD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297256", "@num": "313 BK", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BK (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297257", "@num": "313 BL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BL (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297258", "@num": "313 BM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BM (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297259", "@num": "313 BN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BN (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297260", "@num": "313 BO", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BO (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297261", "@num": "313 BP", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BP (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297262", "@num": "313 BQ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BQ (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297310", "@num": "321", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 321 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297321", "@num": "328 D quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 328 D quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297345", "@num": "332 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 332 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297387", "@num": "344 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297407", "@num": "347", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 347 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297412", "@num": "348", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 348 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297422", "@num": "350 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296679", "@num": "38 septdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297736", "@num": "38 septdecies F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296673", "@num": "38 sexdecies S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296682", "@num": "39", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296690", "@num": "39 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296701", "@num": "40 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 40 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296728", "@num": "41 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296731", "@num": "41 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297988", "@num": "41 Z", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 Z (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297989", "@num": "41 ZA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297990", "@num": "41 ZB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297991", "@num": "41 ZC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZC (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297992", "@num": "41 ZD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZD (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297993", "@num": "41 ZE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZE (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297994", "@num": "41 ZF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZF (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297995", "@num": "41 ZG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297996", "@num": "41 ZH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZH (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297997", "@num": "41 ZI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZI (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297998", "@num": "41 ZJ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZJ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297999", "@num": "41 ZK", "#text": "CODE GENERAL DES IMPOTS 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"LEGIARTI000006298003", "@num": "41 ZO", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZO (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298004", "@num": "41 ZP", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZP (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299962", "@num": "434", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 434 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299966", "@num": "435", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 435 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299971", "@num": "438", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 438 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299975", "@num": "440", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 440 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299986", "@num": "443", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 443 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298110", "@num": "46 AH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AH (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296754", "@num": "46 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296757", "@num": "46 quater-0 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298216", "@num": "46 quater-0 RA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 RA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298217", "@num": "46 quater-0 RB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 RB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298218", "@num": "46 quater-0 RC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 RC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298219", "@num": "46 quater-0 RD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 RD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298221", "@num": "46 quater-0 RE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 RE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298222", "@num": "46 quater-0 RF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 RF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298223", "@num": "46 quater-0 RG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 RG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298288", "@num": "46 quater-0 ZD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298291", "@num": "46 quater-0 ZE", "#text": "CODE 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"@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298303", "@num": "46 quater-0 ZI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZI (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298307", "@num": "46 quater-0 ZJ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZJ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298313", "@num": "46 quater-0 ZK", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZK (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298320", "@num": "46 quater-0 ZL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZL (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298331", "@num": "46 quater-0 ZM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZM (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298332", "@num": "46 quater-0 ZN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZN (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298333", "@num": "46 quater-0 ZO", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZO (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", 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46 quater-0 ZS (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296871", "@num": "49 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298610", "@num": "49 octies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298611", "@num": "49 octies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298613", "@num": "49 octies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298614", "@num": "49 octies D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 octies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298504", "@num": "49 septies O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298510", "@num": "49 septies T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298512", "@num": "49 septies U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296891", "@num": "53 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 53 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296898", "@num": "65", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 65 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296919", "@num": "70 sexies", "#text": "CODE GENERAL DES 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"@num": "1025", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1025 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311473", "@num": "1067", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1067 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311486", "@num": "1087", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1087 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311490", "@num": "1089", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1089 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307863", 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"@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303715", "@num": "223 T", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303717", "@num": "223 U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308772", "@num": "223 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308856", "@num": "230 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 230 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308954", "@num": "235 ter E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308954", "@num": "235 ter E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309006", "@num": "235 ter H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309023", "@num": "235 ter U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304089", "@num": "238 octies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 octies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309129", "@num": "238 terdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309129", "@num": "238 terdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309201", "@num": "244 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309221", "@num": "244 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309387", "@num": "261 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309672", "@num": "278 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 278 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304339", "@num": "278 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 278 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309594", "@num": "298", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309634", "@num": "298 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309753", "@num": "311 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 311 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309760", "@num": "313", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 313 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307512", "@num": "35", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307535", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302268", "@num": "38 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307563", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307665", "@num": "39 octies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 octies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302911", "@num": "39 octies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 octies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302365", "@num": "39 octies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 octies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307764", "@num": "39 quinquies FA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies FA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307603", "@num": "39 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309860", "@num": "407", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 407 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309883", "@num": "408", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 408 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307728", "@num": "42", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 42 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308458", "@num": "52 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 52 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307784", "@num": "71", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 71 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310371", "@num": "787", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 787 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310443", "@num": "806", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 806 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307823", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310462", "@num": "810", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 810 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310462", "@num": "810", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 810 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310494", "@num": "812", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310530", "@num": "816", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 816 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310536", "@num": "816 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 816 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310540", "@num": "817", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 817 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310645", "@num": "833", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 833 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311057", "@num": "914", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 914 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307141", "@num": "92", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307163", "@num": "92 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311144", "@num": "947", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 947 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311242", "@num": "979", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 979 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311250", "@num": "980 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 980 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311290", "@num": "990 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293346", "@num": "192", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 192 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306449", "@num": "1599 octies", "#text": "Code général des impôts, CGI. - art. 1599 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306453", "@num": "1599 quaterdecies", "#text": "Code général des impôts, CGI. - art. 1599 quaterdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306451", "@num": "1599 terdecies", "#text": "Code général des impôts, CGI. - art. 1599 terdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042035", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062342", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701129", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447494", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309883", "@num": "408", "#text": "Code général des impôts, CGI. - art. 408 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032514396", "@num": "368", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 368 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043987196", "@num": "368", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 368 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032514393", "@num": "368 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 368 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032514388", "@num": "368 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 368 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032514383", "@num": "368 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 368 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038631559", "@num": "369", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 369 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042485663", "@num": "369", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 369 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038631553", "@num": "369 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 369 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042485646", "@num": "369 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 369 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038631549", "@num": "369 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 369 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297070", "@num": "169 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 169 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029321030", "@num": "38 septdecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 septdecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695519", "@num": "38 septdecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 septdecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579884", "@num": "435", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 435 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886936", "@num": "435", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 435 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299971", "@num": "438", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 438 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299975", "@num": "440", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 440 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299986", "@num": "443", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 443 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296754", "@num": "46 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026637678", "@num": "46 quater-0 ZF", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZF (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031391602", "@num": "46 quater-0 ZF", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031391519", "@num": "46 quater-0 ZM", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298340", "@num": "46 quater-0 ZS", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZS (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n° 88-1001 du 20 octobre 1988", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "CODE GENERAL DES IMPOTS", "CGI", "INCORPORATION", "CODIFICATION", "REGIME ECONOMIQUE", "ALCOOL", "ANNEXE II", "DENATURATEUR", "STOCK", "ANNEXE I", "AUTORISATION ADMINISTRATIVE", "ANNEXE III", "CODE" ] }, "TITREFULL": "Décret n° 88-1001 du 20 octobre 1988 portant incorporation au code général des impôts de divers ‎textes modifiant et complétant certaines dispositions de ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000509838", "NOR": "BUDF8800011D", "NUM": "88-1001", "DATE_PUBLI": "1988-10-22", "DATE_TEXTE": "1988-10-20", "ORIGINE_PUBLI": "JORF du 22 octobre 1988", "PAGE_DEB_PUBLI": 13308, "PAGE_FIN_PUBLI": 13333 } }, "META_COMMUN": { "ID": "JORFTEXT000000509838", "URL": "texte/version/JORF/TEXT/00/00/00/50/98/JORFTEXT000000509838.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9881001" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000509838", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006302699", "typelien": "CODIFICATION" }, { "texte_version_id": "JORFTEXT000000355987", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006302699", "typelien": "SPEC_APPLI" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006302699", "liens_entrants": true }

Article 150 octies AUTONOME MODIFIE, en vigueur du 05/01/1988 au 31/03/1999 (Code général des impôts)