{ "article": { "LEGIARTI000006302700": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 octies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302700", "URL": "article/LEGI/ARTI/00/00/06/30/27/LEGIARTI000006302700.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150AFXXXXXBB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 150 ter à 150 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320498", "@num": "27", "#text": "Loi - art. 27 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000574787", "#text": "Loi 98-1267 1998-12-30 art. 27 IV, XV Finances rectificative pour 1998 JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000028428544", "@num": "43", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@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 en France sur un marché réglementé.
\n
" } }, "LEGIARTI000006320498": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "27", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1998-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006320498", "URL": "article/LEGI/ARTI/00/00/06/32/04/LEGIARTI000006320498.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJFXXXXXX027AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006709779", "@num": "52", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 52 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "JORFTEXT000000574787", "#text": "Loi 98-1267 1998-12-30 Finances rectificative pour 1998 JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006302700", "@num": "150 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307371", "@num": "150 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308041", "@num": "163 quinquies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312550", "@num": "1649 quater-0 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater-0 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313216", "@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": "LEGIARTI000006313220", "@num": "1840 N bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 N bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313239", "@num": "1840 V", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 V (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308539", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309374", "@num": "261", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307520", "@num": "35", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305373", "@num": "759", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 759 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311007", "@num": "902", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 902 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307158", "@num": "92 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311243", "@num": "979", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 979 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311257", "@num": "980 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 980 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311264", "@num": "984", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 984 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305696", "@num": "990 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134148", "@fin": "2999-01-01", "#text": "I. - MESURES CONCERNANT LA FISCALITE", "@debut": "1998-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114763", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "1998-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084615", "@fin": "2999-01-01", "#text": "Deuxième partie : MOYENS DES SERVICES ET DISPOSITIONS SPECIALES", "@debut": "1998-12-31" } ] }, "@cid": "JORFTEXT000000574787", "@nor": "ECOX9800170L", "@num": "98-1267", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1998 (n° 98-1267 du 30 décembre 1998) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000574787", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 98-1267 du 30 décembre 1998 de Finances rectificative pour 1998 (1)", "@debut": "1998-12-31", "@id_txt": "LEGITEXT000005627299", "@c_titre_court": "Loi n° 98-1267 du 30 décembre 1998" } ], "@date_publi": "1998-12-31", "@date_signature": "1998-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006320498", "@fin": "2999-01-01", "@num": "27", "@etat": "VIGUEUR", "@debut": "1998-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. à XIV. Paragraphes modificateurs
\n
XV. - Les dispositions du présent article sont applicables à compter de la date d'entrée en vigueur de la loi n° 96-597 du 2 juillet 1996 de modernisation des activités financières.
" } }, "LEGIARTI000028428544": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "43", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2013-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000028428544", "URL": "article/LEGI/ARTI/00/00/28/42/85/LEGIARTI000028428544.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000028442466", "#text": "Code général des impôts, CGI. - 4° : Opérations réalisées sur les instruments f... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028448391", "#text": "Code général des impôts, CGI. - VII bis : Profits réalisés sur des instruments ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307280", "@num": "120", "#text": "Code général des impôts, CGI. - art. 120 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946896", "@num": "150 decies", "#text": "Code général des impôts, CGI. - art. 150 decies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946903", "@num": "150 nonies", "#text": "Code général des impôts, CGI. - art. 150 nonies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302700", "@num": "150 octies", "#text": "Code général des impôts, CGI. - art. 150 octies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302697", "@num": "150 quater", "#text": "Code général des impôts, CGI. - art. 150 quater (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946860", "@num": "150 quinquies", "#text": "Code général des impôts, CGI. - art. 150 quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302698", "@num": "150 septies", "#text": "Code général des impôts, CGI. - art. 150 septies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946908", "@num": "150 sexies", "#text": "Code général des impôts, CGI. - art. 150 sexies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448389", "@num": "150 ter", "#text": "Code général des impôts, CGI. - art. 150 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314368", "@num": "150 ter", "#text": "Code général des impôts, CGI. - art. 150 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417118", "@num": "150 undecies", "#text": "Code général des impôts, CGI. - art. 150 undecies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302730", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448302", "@num": "155", "#text": "Code général des impôts, CGI. - art. 155 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434700", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448316", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306944", "@num": "1649 bis C", "#text": "Code général des impôts, CGI. - art. 1649 bis C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028450547", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447453", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448399", "@num": "35", "#text": "Code général des impôts, CGI. - art. 35 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448395", "@num": "92", "#text": "Code général des impôts, CGI. - art. 92 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448393", "@num": "96 A", "#text": "Code général des impôts, CGI. - art. 96 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028448294", "#text": "Livre des procédures fiscales - 20° : Intermédiaires pour des instruments finan... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442592", "@num": "L96 CA", "#text": "Livre des procédures fiscales - art. L96 CA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028428897", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030616862", "@fin": "2999-01-01", "#text": "I. ― MESURES FISCALES NON RATTACHÉES", "@debut": "2013-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028428343", "@fin": "2999-01-01", "#text": "TITRE III : DISPOSITIONS PERMANENTES", "@debut": "2013-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028428345", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2013-12-31" } ] }, "@cid": "JORFTEXT000028400921", "@nor": "EFIX1327237L", "@num": "2013-1279", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000028400921", "@c_titre_court": "LOI n° 2013-1279 du 29 décembre 2013" }, { "@fin": "2999-01-01", "#text": "LOI n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013 (1)", "@debut": "2013-12-31", "@id_txt": "LEGITEXT000028428338", "@c_titre_court": "LOI n°2013-1279 du 29 décembre 2013" } ], "@date_publi": "2013-12-30", "@date_signature": "2013-12-29", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028428544", "@fin": "2999-01-01", "@num": "43", "@etat": "VIGUEUR", "@debut": "2013-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000028401524", "@fin": "2999-01-01", "@num": "43", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. à III.-A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 35, Art. 92, Art. 96 A, Sct. VII bis : Profits réalisés sur des instruments financiers à terme, Art. 150 ter, Art. 150 quater, Art. 150 quinquies, Art. 150 sexies, Art. 150 septies, Art. 150 octies, Art. 150 nonies, Art. 150 decies, Art. 150 undecies, Art. 155, Art. 156, Art. 158, Sct. 4° : Opérations réalisées sur les instruments financiers à terme., Art. 242 ter E, Art. 1649 bis C, Art. 1736\n
\n

-Livre des procédures fiscales
Sct. 20° : Intermédiaires sur le MATIF, le MONEP et en matière de bons d'options., Art. L96 CA\n
\n

-Code de la sécurité sociale
\nArt. L136-6 \n
\n

IV.-A.-Le présent article s'applique aux profits ou pertes réalisés à compter du 1er janvier 2014.

B.-Les pertes résultant des opérations mentionnées au 12° de l'article 120 du code général des impôts, dans sa rédaction antérieure à l'entrée en vigueur prévue au A du présent IV, et non imputées sur des profits de même nature réalisés au cours de l'année 2013 sont imputables sur les profits mentionnés au 1 de l'article 150 ter du même code, dans sa rédaction issue du présent article, réalisés à compter du 1er janvier 2014, dans les conditions prévues au 11 de l'article 150-0 D dudit code.

Pour l'application du présent B, le délai mentionné au 11 de l'article 150-0 D du code général des impôts est décompté à partir de l'année au cours de laquelle la perte a été réalisée.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000028428544", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006302700", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000006320498", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006302700", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000574787": { "SM": { "CONTENU": "LA PREMIERE PARTIE CONCERNE LES CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER ET LE TABLEAU DE RECETTES REVISEES.
LA DEUXIEME PARTIE SUR LES MOYENS DES SERVICES ET DISPOSITIONS SPECIALES COMPREND LES OUVERTURES D'AUTORISATION DE PROGRAMME ET DES CREDITS SUPPLEMENTAIRES POUR L'ANNEE 1998 ET DES DISPOSITIONS PERMANENTES FISCALES MODIFIANT LE CODE GENERAL DES IMPOTS ET LE CODE DES DOUANES.
ART. 12: INSTITUTION D'UNE CONTRIBUTION ANNUELLE REPRESENTATIVE DU DROIT DE BAIL EN REMPLACEMENT DU DROIT DE BAIL.
ART. 13 ET 14: DISPOSITIONS BESSON SE SUBSTITUANT A L'AMORTISSEMENT PERISSOL PERMETTANT UNE REDUCTION D'IMPOT POUR L'ACQUISITION D'UN LOGEMENT LOCATIF.
ART. 15 A 18: MODIFICATION DES REFERENCES.
ART. 19: EXONERATION DE TAXE FONCIERE.
ART.20: MESURES TRANSITOIRES POUR LE RECOUVREMENT DES IMPOTS DE MAYOTTE.
ART. 21: DEROGATIONS ACCORDEES AUX CLUBS SPORTIFS POUR LA VENTE DES BOISSONS ALCOOLISEES.
ART. 22 ET 23: CREATION D'ALLOCATIONS EXONEREES D'IMPOT POUR LES JOURNALISTES ET ASSIMILES.
ART. 24: TRANSMISSION DE DOCUMENTS FINANCIERS PAR UN MOYEN INFORMATIQUE POUR LE PAIEMENT DES CAPITAUX MOBILIERS.
ART. 27: LES BIC SONT ELARGIS A TOUTES OPERATIONS EFFECTUEES SUR DES MARCHES REGLEMENTES A TITRE PROFESSIONNEL.
ART. 30 A 32: CREATION D'UNE REDEVANCE SANITAIRE SUR LES POISSONS,LA VIANDE ET LEURS PRODUITS DERIVES.ART. 38: MODALITES DE RECOUVREMENT DE LA TAXE DITE DES 50 PAS GEOMETRIQUES DANS LES DOM.
ART. 41: MISE EN OEUVRE D'UNE PROVISION DESTINEE A LA PERTE GLOBALE DE GESTION DES ENTREPRISES D'ASSURANCES SAUF CONTRATS DOMMAGES.
ART. 44: LE GOUVERNEMENT EST AUTORISE A AGIR AUPRES DU FONDS MONETAIRE INTERNATIONAL (FMI).
ART. 45: INSTITUTION D'UNE DOTATION BUDGETAIRE EN FAVEUR DES REGIONS POUR COMPENSER LA SUPPRESSION DE LA TAXE ADDITIONNELLE REGIONALE AUX DROITS DE MUTATIONS.
ART. 46: MODIFICATION DE LA REPARTITION DES FONDS DEPARTEMENTAUX DE PEREQUATION DE LA TAXE PROFESSIONNELLE.
ART. 47: MODIFICATION DU CGCT CONCERNANT LES IMPUTATIONS DE DEPENSES.
ART. 46: VALIDATION DES VERSEMENTS DE L'ETAT AU TITRE DU CAPITAL-DECES VERSES AUX AYANTS DROIT DES CONTRACTUELS DU 01-11-1995 AU 05-12-1997.
ART. 49: CESSION DE LA SOCIETE MARSEILLAISE DE CREDIT.
ART. 50: COUVERTURE DES PERTES PAR L'ETAT.
ART. 51: MODALITES DE PRIVATISATION DE FRANCE TELECOM.
ART. 52: TRANSMISSION DE PROPRIETE DE BARRAGES AU DEPARTEMENT DU HAUT-RHIN.
ART. 53: REMISE DE DETTES AUX REGIONS TOUCHEES PAR LE CYCLONE MITCH.
ART. 54: MAJORATION DE CERTAINES RENTES VIAGERES.
ART. 55: SOUTIEN FINANCIER AU BRESIL.
L'ART. 8 (II ET III) DE LA LOI 981194 EST ABROGE (ART. 40 A 42).
TABLEAU DES VOIES ET MOYENS APPLICABLES AU BUDGET 1998." }, "TP": { "CONTENU": "

(1) Loi no 98-1267.

- Directives communautaires :

- directive 96/23/CE du 29 avril 1996 du Conseil relative aux mesures de contrôle à mettre en oeuvre à l'égard de certaines substances et de leurs résidus dans les animaux vivants et leurs produits et abrogeant les directives 85/358/CEE et 84/469/CEE et les décisions 89/187/CEE et 91/664/CEE ;

- directive 96/43/CE du 26 juin 1996 du Conseil modifiant et codifiant la directive 85/73/CEE pour assurer le financement des inspections et des contrôles vétérinaires des animaux vivants et de certains produits animaux et modifiant les directives 90/675/CEE et 91/496/CEE.

- Travaux préparatoires :

Assemblée nationale :

Projet de loi no 1210 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 1224 ;

Avis de M. François Lamy, au nom de la commission de la défense, no 1230 ;

Discussion et adoption le 3 décembre 1998.

Sénat :

Projet de loi, adopté par l'Assemblée nationale, no 97 (1998-1999) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, no 116 (1998-1999) ;

Discussion les 14 et 15 décembre et adoption le 15 décembre 1998.

Assemblée nationale :

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission mixte paritaire, no 1274.

Sénat :

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission mixte paritaire.

Assemblée nationale :

Projet de loi, modifié par le Sénat, no 1272 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 1282 ;

Discussion et adoption le 22 décembre 1998.

Sénat :

Projet de loi, adopté par l'Assemblée nationale en nouvelle lecture, no 143 (1998-1999) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, no 144 (1998-1999) ;

Discussion et rejet le 22 décembre 1998.

Assemblée nationale :

Projet de loi, rejeté par le Sénat en nouvelle lecture, no 1322 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 1323 ;

Discussion et adoption, en lecture définitive, le 22 décembre 1998.

- Conseil constitutionnel :

Décision no 98-406 DC du 29 décembre 1998 publiée au Journal officiel de ce jour.

" }, "ABRO": { "CONTENU": "Texte partiellement abrogé: art. 20 (I)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691946", "#text": "Loi du 28 mars 1885", "@sens": "source", "@cidtexte": "JORFTEXT000000691946", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1885-03-28" }, { "@id": "JORFTEXT000000692445", "#text": "Loi n°49-420 du 25 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@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": "JORFTEXT000000317767", "#text": "Loi n°86-912 du 6 août 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317767", "@numtexte": "86-912", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-06" }, { "@id": "JORFTEXT000000874247", "#text": "Loi n° 86-1290 du 23 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874247", "@numtexte": "86-1290", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-23" }, { "@id": "JORFTEXT000000509310", "#text": "Loi n° 89-462 du 6 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000006420988", "@num": "32-2", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 32-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "JORFTEXT000000716493", "#text": "Loi n°90-568 du 2 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "JORFTEXT000000178406", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000888440", "#text": "Directive Européenne n°96-43 du 26 juin 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000888440", "@nortexte": "396L0043", "@numtexte": "96-43", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1996-06-26" }, { "@id": "LEGIARTI000006319923", "@num": "25", "#text": "Loi - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319923", "@num": "25", "#text": "Loi - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "JORFTEXT000000753121", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "JORFTEXT000000569621", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000392993", "#text": "Loi n°98-1194 du 23 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "JORFTEXT000000209596", "#text": "DECISION98-406", "@sens": "cible", "@cidtexte": "JORFTEXT000000209596", "@nortexte": "CSCL9803370S", "@numtexte": "98-406 DC", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "1998-12-29" }, { "@id": "JORFTEXT000000208630", "#text": "DECRET98-1304", "@sens": "cible", "@cidtexte": "JORFTEXT000000208630", "@nortexte": "ECOB9810094D", "@numtexte": "98-1304", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320465", "@num": "1", "#text": "Loi - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320478", "@num": "10", "#text": "Loi - art. 10 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320479", "@num": "11", "#text": "Loi - art. 11 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320480", "@num": "12", "#text": "Loi - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320481", "@num": "13", "#text": "Loi - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320483", "@num": "15", "#text": "Loi - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320485", "@num": "17", "#text": "Loi - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320486", "@num": "18", "#text": "Loi - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320487", "@num": "19", "#text": "Loi - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320467", "@num": "2", "#text": "Loi - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320488", "@num": "20", "#text": "Loi - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320491", "@num": "21", "#text": "Loi - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320493", "@num": "22", "#text": "Loi - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320495", "@num": "24", "#text": "Loi - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320497", "@num": "26", "#text": "Loi - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320498", "@num": "27", "#text": "Loi - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320499", "@num": "28", "#text": "Loi - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320500", "@num": "29", "#text": "Loi - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320468", "@num": "3", "#text": "Loi - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320501", "@num": "30", "#text": "Loi - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320502", "@num": "31", "#text": "Loi - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320503", "@num": "32", "#text": "Loi - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320504", "@num": "33", "#text": "Loi - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320508", "@num": "37", "#text": "Loi - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320509", "@num": "38", "#text": "Loi - art. 38 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320469", "@num": "4", "#text": "Loi - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320513", "@num": "41", "#text": "Loi - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320516", "@num": "44", "#text": "Loi - art. 44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320516", "@num": "44", "#text": "Loi - art. 44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320517", "@num": "45", "#text": "Loi - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320520", "@num": "48", "#text": "Loi - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320521", "@num": "49", "#text": "Loi - art. 49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320470", "@num": "5", "#text": "Loi - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320522", "@num": "50", "#text": "Loi - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320523", "@num": "51", "#text": "Loi - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320524", "@num": "52", "#text": "Loi - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320525", "@num": "53", "#text": "Loi - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320526", "@num": "54", "#text": "Loi - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320527", "@num": "55", "#text": "Loi - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320474", "@num": "6", "#text": "Loi - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320475", "@num": "7", "#text": "Loi - art. 7 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320476", "@num": "8", "#text": "Loi - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320477", "@num": "9", "#text": "Loi - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320462", "@num": "Annexe", "#text": "Loi - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGITEXT000005627299", "#text": "Loi n°98-1267 du 30 décembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000576063", "#text": "DECRET99-180", "@sens": "cible", "@cidtexte": "JORFTEXT000000576063", "@nortexte": "ECOF9920888D", "@numtexte": "99-180", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-10" }, { "@id": "LEGIARTI000006660938", "@num": "8-1", "#text": "Décret n°99-469 du 4 juin 1999 - art. 8-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000211642", "@nortexte": "MESC9910885D", "@numtexte": "99-469", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-04" }, { "@id": "JORFTEXT000000211563", "#text": "DECRET99-633", "@sens": "cible", "@cidtexte": "JORFTEXT000000211563", "@nortexte": "ECOF9920911D", "@numtexte": "99-633", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-07-19" }, { "@id": "JORFTEXT000000761870", "#text": "DECRET99-825", "@sens": "cible", "@cidtexte": "JORFTEXT000000761870", "@nortexte": "ECOF9900010D", "@numtexte": "99-825", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-09-17" }, { "@id": "JORFTEXT000000761793", "#text": "DECRET99-826", "@sens": "cible", "@cidtexte": "JORFTEXT000000761793", "@nortexte": "ECOF9900026D", "@numtexte": "99-826", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-09-17" }, { "@id": "JORFTEXT000000213837", "#text": "Décret99-1016", "@sens": "cible", "@cidtexte": "JORFTEXT000000213837", "@nortexte": "MJSK9970079D", "@numtexte": "99-1016", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-02" }, { "@id": "JORFTEXT000000581510", "#text": "Décret99-1134", "@sens": "cible", "@cidtexte": "JORFTEXT000000581510", "@nortexte": "ECOF9900040D", "@numtexte": "99-1134", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-28" }, { "@id": "JORFTEXT000000216741", "#text": "Décret2000-396", "@sens": "cible", "@cidtexte": "JORFTEXT000000216741", "@nortexte": "ECOF9900031D", "@numtexte": "2000-396", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-05-09" }, { "@id": "LEGITEXT000005629848", "#text": "Décret n°2000-805 du 24 août 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000400506", "@nortexte": "MENX0000035D", "@numtexte": "2000-805", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-24" }, { "@id": "LEGIARTI000006331230", "@num": "1", "#text": "Décret n°2000-805 du 24 août 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000400506", "@nortexte": "MENX0000035D", "@numtexte": "2000-805", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-24" }, { "@id": "LEGIARTI000006331230", "@num": "1", "#text": "Décret n°2000-805 du 24 août 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000400506", "@nortexte": "MENX0000035D", "@numtexte": "2000-805", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-24" }, { "@id": "JORFTEXT000000400506", "#text": "Décret2000-805", "@sens": "cible", "@cidtexte": "JORFTEXT000000400506", "@nortexte": "MENX0000035D", "@numtexte": "2000-805", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-24" }, { "@id": "JORFTEXT000000219709", "#text": "Décret n° 2000-1188 du 30 novembre 2000, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000219709", "@nortexte": "INTM0000040D", "@numtexte": "2000-1188", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-30" }, { "@id": "JORFTEXT000000220595", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000407771", "#text": "LOI2001-616", "@sens": "cible", "@cidtexte": "JORFTEXT000000407771", "@nortexte": "INTX0000187L", "@numtexte": "2001-616", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-07-11" }, { "@id": "LEGIARTI000006386580", "@num": "68", "#text": "Loi n°2001-616 du 11 juillet 2001 - art. 68 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407771", "@nortexte": "INTX0000187L", "@numtexte": "2001-616", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-11" }, { "@id": "JORFTEXT000000592233", "#text": "LOI2001-1275", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000431187", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000431187", "@nortexte": "MENF0302050A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-09-19" }, { "@id": "LEGIARTI000006452134", "@num": "40", "#text": "Ordonnance n°2004-637 du 1 juillet 2004 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000803875", "@nortexte": "FPPX0400116R", "@numtexte": "2004-637", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000006436281", "@num": "8", "#text": "Décret n°2005-1404 du 15 novembre 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000265719", "@nortexte": "MENX0500202D", "@numtexte": "2005-1404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-11-15" }, { "@id": "JORFTEXT000000273196", "#text": "LOI2006-1771", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006323088", "@num": "167", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 167 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "JORFTEXT000000465963", "#text": "LOI organique2007-223", "@sens": "cible", "@cidtexte": "JORFTEXT000000465963", "@nortexte": "DOMX0500203L", "@numtexte": "2007-223", "@typelien": "MODIFIE", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "2007-02-21" }, { "@id": "LEGIARTI000006399954", "@num": "17", "#text": "Loi n°2007-223 du 21 février 2007 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000465963", "@nortexte": "DOMX0500203L", "@numtexte": "2007-223", "@typelien": "CITATION", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "2007-02-21" }, { "@id": "JORFARTI000025208785", "#text": "Décision n°2011-213 QPC du 27 janvier 2012 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025208784", "@nortexte": "CSCX1202714S", "@numtexte": "2011-213 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2012-01-27" }, { "@id": "LEGIARTI000006298067", "@num": "46 AGD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AGD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298044", "@num": "46 AGE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AGE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298045", "@num": "46 AGF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AGF (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298054", "@num": "46 AGG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AGG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305960", "@num": "1378 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1378 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311535", "@num": "1382", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1382 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302700", "@num": "150 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307371", "@num": "150 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306590", "@num": "1609 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306590", "@num": "1609 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306593", "@num": "1609 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306593", "@num": "1609 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308041", "@num": "163 quinquies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311911", "@num": "1641", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1641 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312550", "@num": "1649 quater-0 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater-0 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313556", "@num": "1681 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313089", "@num": "1768 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313216", "@num": "1840 N", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308539", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303812", "@num": "234 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 234 decies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303809", "@num": "234 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 234 quater (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309175", "@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": "LEGIARTI000006309374", "@num": "261", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304275", "@num": "261 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304599", "@num": "302 bis S", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304611", "@num": "302 bis WA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis WA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304614", "@num": "302 bis WB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis WB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304616", "@num": "302 bis WC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis WC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307520", "@num": "35", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302349", "@num": "39 quinquies GC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies GC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310114", "@num": "575 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310190", "@num": "635", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 635 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310166", "@num": "662", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 662 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310166", "@num": "662", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 662 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305231", "@num": "677", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 677 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310841", "@num": "738", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 738 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305326", "@num": "742", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 742 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305331", "@num": "744", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 744 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305373", "@num": "759", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 759 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311008", "@num": "902", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 902 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311007", "@num": "902", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 902 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307158", "@num": "92 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305652", "@num": "962 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 962 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311257", "@num": "980 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 980 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311264", "@num": "984", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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L49-1-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075115", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006897093", "@num": "L49-1-2", "#text": "Code des débits de boissons et des mesures contre - art. L49-1-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075115", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006582031", "@num": "L142-3", "#text": "Code rural - art. L142-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315412", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315412", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315546", "@num": "L255 A", "#text": "Livre des procédures fiscales - art. L255 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "BUDGET 1998", "LOI DE FINANCES RECTIFICATIVE POUR 1998", "CGI", "CODE GENERAL DES IMPOTS", "CODE DES DOUANES", "REDEVANCE", "TAXE", "DROIT DE BAIL", "JOURNALISTE", "CODE GENERAL DES COLLECTIVITES TERRITORIALES", "CGCT", "DOTATION BUDGETAIRE", "RECETTE", "DEPENSE" ] }, "TITREFULL": "LOI de finances rectificative pour 1998 (n° 98-1267 du 30 décembre 1998) (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000574787", "NOR": "ECOX9800170L", "NUM": "98-1267", "DATE_PUBLI": "1998-12-31", "DATE_TEXTE": "1998-12-30", "ORIGINE_PUBLI": "JORF n°303 du 31 décembre 1998", "PAGE_DEB_PUBLI": 20116, "PAGE_FIN_PUBLI": 20138 } }, "META_COMMUN": { "ID": "JORFTEXT000000574787", "URL": "texte/version/JORF/TEXT/00/00/00/57/47/JORFTEXT000000574787.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9981267" } }, "VISAS": { "CONTENU": "

L'Assemblée nationale et le Sénat ont délibéré,

L'Assemblée nationale a adopté,

Vu la décision du Conseil constitutionnel no 98-406 DC en date du 29 décembre 1998 ;

Le Président de la République promulgue la loi dont la teneur suit :

Première partie

CONDITIONS GENERALES

DE L'EQUILIBRE FINANCIER

" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 30 décembre 1998.

Jacques Chirac

Par le Président de la République :

Le Premier ministre,

Lionel Jospin

Le ministre de l'économie,

des finances et de l'industrie,

Dominique Strauss-Kahn

Le secrétaire d'Etat au budget,

Christian Sautter

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000574787", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006302700", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006302700", "liens_entrants": true }

Article 150 octies AUTONOME ABROGE, en vigueur du 31/03/1999 au 01/01/2014 (Code général des impôts)