{ "article": { "LEGIARTI000006302755": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150-0 E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302755", "URL": "article/LEGI/ARTI/00/00/06/30/27/LEGIARTI000006302755.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150AFXXXXXUA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 150-0 A, 170", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320635", "@num": "94", "#text": "Loi - art. 94 (V) JORF 31 décembre 1999 en vigueur le 1er janvier 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000762233", "#text": "Loi 99-1172 1999-12-30 art. 94 VI, VII Finances pour 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000045917191", "@num": "L66", "#text": "Livre des procédures fiscales - art. L66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197215", "@fin": "2999-01-01", "#text": "1. Valeurs mobilières, droits sociaux et titres assimilés", "@debut": "2000-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191580", "@fin": "2999-01-01", "#text": "VII ter : Plus-values de cession à titre onéreux de biens ou de droits de toute nature", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006302755", "@fin": "2014-01-01", "@num": "150-0 E", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028417526", "@fin": "2999-01-01", "@num": "150-0 E", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les gains nets mentionnés au I de l'article 150-0 A doivent être déclarés dans les conditions prévues au 1 de l'article 170.
\n
" } }, "LEGIARTI000006320635": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "94", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1999-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006320635", "URL": "article/LEGI/ARTI/00/00/06/32/06/LEGIARTI000006320635.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJGXXXXXX094AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 92 B, 92 B bis, 92 B ter, 92 C, 92 D, 92 E, 92 F, 92 G, 92 H, 92 J, 92 K, 94 A, 160, 96, 150-0 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006759748", "@num": "16", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000762233", "#text": "LOI 99-1172 1999-12-30 Finances pour 2000, JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006297765", "@num": "39 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297764", "@num": "39 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298010", "@num": "41 ZV", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZV (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298011", "@num": "41 ZW", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZW (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298013", "@num": "41 ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZX (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298014", "@num": "41 ZX bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZX bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298015", "@num": "41 ZY", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZY (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298017", "@num": "41 ZZ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZZ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297893", "@num": "41 quatervicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 quatervicies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297899", "@num": "41 quatervicies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 quatervicies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297905", "@num": "41 quinvicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 quinvicies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297898", "@num": "41 septvicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septvicies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297911", "@num": "41 sexvicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexvicies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297890", "@num": "41 tervicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 tervicies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307244", "@num": "112", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 112 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302670", "@num": "124 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 124 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307387", "@num": "150 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 A bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302760", "@num": "150 H bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 H bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302706", "@num": "150 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302703", "@num": "150 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307372", "@num": "150 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302712", "@num": "150 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302714", "@num": "150-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302744", "@num": "150-0 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302724", "@num": "150-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302730", "@num": "150-0 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302755", "@num": "150-0 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308022", "@num": "160", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 160 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302969", "@num": "160 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 160 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306491", "@num": "1600-0 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306525", "@num": "1600-0 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302971", "@num": "161", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 161 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308169", "@num": "163 bis C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302990", "@num": "163 bis D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302992", "@num": "163 bis E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302994", "@num": "163 bis F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302998", "@num": "163 bis G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303014", "@num": "163 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303082", "@num": "167 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 167 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313737", "@num": "1740 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308425", "@num": "200 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 200 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304003", "@num": "238 bis HK", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HK (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304023", "@num": "238 bis HS", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HS (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304070", "@num": "238 septies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 septies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304159", "@num": "244 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309196", "@num": "244 bis C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 bis C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309247", "@num": "248 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 248 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304219", "@num": "248 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 248 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304223", "@num": "248 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 248 G (V)", "@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": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307856", "@num": "92 B bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302608", "@num": "92 B quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302610", "@num": "92 B sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302604", "@num": "92 B ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302617", "@num": "92 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@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": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302618", "@num": "92 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307858", "@num": "92 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302947", "@num": "92 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302619", "@num": "92 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302622", "@num": "92 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302624", "@num": "92 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 K (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307203", "@num": "94 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 94 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307211", "@num": "96 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 96 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740311", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303098", "@num": "164 B", "#text": "Code général des impôts, CGI. - art. 164 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 2000-02-21 5D-2-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006315643", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315716", "@num": "L66", "#text": "Livre des procédures fiscales - art. L66 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315738", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134155", "@fin": "2999-01-01", "#text": "A : Mesures fiscales.", "@debut": "1999-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114767", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "1999-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084617", "@fin": "2999-01-01", "#text": "Deuxième partie : MOYENS DES SERVICES ET DISPOSITIONS SPECIALES", "@debut": "1999-12-31" } ] }, "@cid": "JORFTEXT000000762233", "@nor": "ECOX9900112L", "@num": "99-1172", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 2000 (n° 99-1172 du 30 décembre 1999) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000762233", "@c_titre_court": "Loi n° 99-1172 du 30 décembre 1999" }, { "@fin": "2999-01-01", "#text": "Loi n° 99-1172 du 30 décembre 1999 de finances pour 2000 (1)", "@debut": "1999-12-31", "@id_txt": "LEGITEXT000005628932", "@c_titre_court": "Loi n° 99-1172 du 30 décembre 1999" } ], "@date_publi": "1999-12-31", "@date_signature": "1999-12-30", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006320635", "@fin": "2999-01-01", "@num": "94", "@etat": "VIGUEUR", "@debut": "1999-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. à IV. Paragraphes modificateurs
\n
V. - Les articles 92 B, 92 B bis, 92 B ter, 92 C, 92 D, 92 E, 92 F, 92 G, 92 H, 92 J, 92 K, 94 A et 160 du code général des impôts sont abrogés. Ces articles, ainsi que l'article 96 A du même code dans sa rédaction antérieure à la présente loi, demeurent applicables aux plus-values en report d'imposition à la date du 1er janvier 2000. L'imposition de ces plus-values est reportée de plein droit lorsque les titres reçus en échange font l'objet d'une nouvelle opération d'échange dans les conditions prévues à l'article 150-0 B du code général des impôts.
\n
En cas de vente ultérieure de titres reçus avant le 1er janvier 2000 à l'occasion d'une opération de conversion, de division ou de regroupement ainsi qu'en cas de vente ultérieure de titres reçus, avant le 1er janvier 1992, à l'occasion d'une opération d'offre publique, de fusion, de scission, d'absorption d'un fonds commun de placement par une société d'investissement à capital variable, le gain net est calculé à partir du prix ou de la valeur d'acquisition des titres échangés, diminué de la soulte reçue ou majoré de la soulte versée lors de l'échange.
\n
VI. - Un décret en Conseil d'Etat fixe les conditions d'application du présent article et notamment les obligations déclaratives incombant aux contribuables, aux intermédiaires ainsi qu'aux personnes interposées.
\n
VII. - Les dispositions du présent article s'appliquent à compter du 1er janvier 2000.
" } }, "LEGIARTI000024429990": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L66", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2011-07-31" } }, "META_COMMUN": { "ID": "LEGIARTI000024429990", "URL": "article/LEGI/ARTI/00/00/24/42/99/LEGIARTI000024429990.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2011-900 du 29 juillet 2011 de finances rectificative pour 2011 art 1 III : les dispositions du présent article s'appliquent à l'impôt de solidarité sur la fortune dû à compter de l'année 2012.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 150 S (al. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 179 (al. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 223 1 (al. 4)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 288 (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1934-07-20 annexe art. 128 (1° du L66)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 art. 107 (2° du L66)", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "#text": "Loi 1934-07-06 art. 13", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1941-01-13 annexe I art. 128 1°", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 42 3 (3° du L66)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000879848", "#text": "Loi 76-660 1976-07-19 art. 8 I", "@sens": "source", "@cidtexte": "JORFTEXT000000879848", "@numtexte": "76-660", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "LEGIARTI000006317173", "@num": "41", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 41 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000037949589", "@num": "15", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000026947160", "@num": "1", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000006302790", "@num": "150 VG", "#text": "Code général des impôts, CGI. - art. 150 VG (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302755", "@num": "150-0 E", "#text": "Code général des impôts, CGI. - art. 150-0 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310973", "@num": "885 W", "#text": "Code général des impôts, CGI. - art. 885 W (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308742", "@num": "223", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548871", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981533", "@num": "1740 D", "#text": "Code général des impôts, CGI. - art. 1740 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175308", "@num": "L270", "#text": "Livre des procédures fiscales - art. L270 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315724", "@num": "L67", "#text": "Livre des procédures fiscales - art. L67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030680449", "@num": "L68", "#text": "Livre des procédures fiscales - art. L68 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191982", "@fin": "2999-01-01", "#text": "A : En cas de défaut ou de retard dans le dépôt des déclarations", "@debut": "1986-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180038", "@fin": "2999-01-01", "#text": "I : Taxation d'office", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163092", "@fin": "2999-01-01", "#text": "Section V : Procédures d'imposition d'office", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315710", "@fin": "1986-01-01", "@num": "L66", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315711", "@fin": "1986-12-31", "@num": "L66", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315712", "@fin": "1988-12-28", "@num": "L66", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315713", "@fin": "1997-04-11", "@num": "L66", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315714", "@fin": "1998-12-31", "@num": "L66", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315715", "@fin": "2000-01-01", "@num": "L66", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315716", "@fin": "2000-03-31", "@num": "L66", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315717", "@fin": "2003-12-31", "@num": "L66", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315718", "@fin": "2005-03-01", "@num": "L66", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315719", "@fin": "2006-12-01", "@num": "L66", "@etat": "MODIFIE", "@debut": "2005-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315720", "@fin": "2011-07-31", "@num": "L66", "@etat": "MODIFIE", "@debut": "2006-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024429990", "@fin": "2018-01-01", "@num": "L66", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428531", "@fin": "2022-09-01", "@num": "L66", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917191", "@fin": "2999-01-01", "@num": "L66", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont taxés d'office :

1° à l'impôt sur le revenu, les contribuables qui n'ont pas déposé dans le délai légal la déclaration d'ensemble de leurs revenus ou qui n'ont pas déclaré, en application des articles 150-0 E et 150 VG du code général des impôts, les gains nets et les plus-values imposables qu'ils ont réalisés, sous réserve de la procédure de régularisation prévue à l'article L. 67 ;

2° à l'impôt sur les sociétés, les personnes morales passibles de cet impôt qui n'ont pas déposé dans le délai légal leur déclaration, sous réserve de la procédure de régularisation prévue à l'article L. 68 ;

3° aux taxes sur le chiffre d'affaires, les personnes qui n'ont pas déposé dans le délai légal les déclarations qu'elles sont tenues de souscrire en leur qualité de redevables des taxes ;

4° aux droits d'enregistrement et aux taxes assimilées, les personnes qui n'ont pas déposé une déclaration ou qui n'ont pas présenté un acte à la formalité de l'enregistrement dans le délai légal, sous réserve de la procédure de régularisation prévue à l'article L. 67 ;

Le présent 4° s'applique aux personnes mentionnées au 2 du I de l'article 885 W du code général des impôts qui n'ont pas indiqué la valeur nette taxable de leur patrimoine dans la déclaration prévue à l'article 170 de ce même code.

5° aux taxes assises sur les salaires ou les rémunérations les personnes assujetties à ces taxes qui n'ont pas déposé dans le délai légal les déclarations qu'elles sont tenues de souscrire, sous réserve de la procédure de régularisation prévue à l'article L. 68.

" } }, "LEGIARTI000036428531": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L66", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-09-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036428531", "URL": "article/LEGI/ARTI/00/00/36/42/85/LEGIARTI000036428531.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions des 1 et 2 du B du IX de l'article 31 de la loi n° 2017-1837 du 30 décembre 2017, les dispositions de l'article L. 66 résultant des dispositions du 5° du II du même article 31 s'appliquent au titre de l'impôt sur la fortune immobilière dû à compter du 1er janvier 2018. Les dispositions modifiées par ledit 5° du II de l'article 31 précité continuent de s'appliquer, dans leur rédaction en vigueur au 31 décembre 2017, à l'impôt de solidarité sur la fortune dû jusqu'au titre de l'année 2017 incluse.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 150 S (al. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 179 (al. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 223 1 (al. 4)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 288 (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1934-07-20 annexe art. 128 (1° du L66)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 art. 107 (2° du L66)", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "#text": "Loi 1934-07-06 art. 13", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1941-01-13 annexe I art. 128 1°", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 42 3 (3° du L66)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000879848", "#text": "Loi 76-660 1976-07-19 art. 8 I", "@sens": "source", "@cidtexte": "JORFTEXT000000879848", "@numtexte": "76-660", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "LEGIARTI000006317173", "@num": "41", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 41 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000037949589", "@num": "15", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000036377428", "@num": "31", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000006302790", "@num": "150 VG", "#text": "Code général des impôts, CGI. - art. 150 VG", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302755", "@num": "150-0 E", "#text": "Code général des impôts, CGI. - art. 150-0 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310973", "@num": "885 W", "#text": "Code général des impôts, CGI. - art. 885 W", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308742", "@num": "223", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548871", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981533", "@num": "1740 D", "#text": "Code général des impôts, CGI. - art. 1740 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175308", "@num": "L270", "#text": "Livre des procédures fiscales - art. L270 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315724", "@num": "L67", "#text": "Livre des procédures fiscales - art. L67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030680449", "@num": "L68", "#text": "Livre des procédures fiscales - art. L68 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191982", "@fin": "2999-01-01", "#text": "A : En cas de défaut ou de retard dans le dépôt des déclarations", "@debut": "1986-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180038", "@fin": "2999-01-01", "#text": "I : Taxation d'office", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163092", "@fin": "2999-01-01", "#text": "Section V : Procédures d'imposition d'office", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315710", "@fin": "1986-01-01", "@num": "L66", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315711", "@fin": "1986-12-31", "@num": "L66", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315712", "@fin": "1988-12-28", "@num": "L66", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315713", "@fin": "1997-04-11", "@num": "L66", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315714", "@fin": "1998-12-31", "@num": "L66", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315715", "@fin": "2000-01-01", "@num": "L66", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315716", "@fin": "2000-03-31", "@num": "L66", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315717", "@fin": "2003-12-31", "@num": "L66", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315718", "@fin": "2005-03-01", "@num": "L66", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315719", "@fin": "2006-12-01", "@num": "L66", "@etat": "MODIFIE", "@debut": "2005-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315720", "@fin": "2011-07-31", "@num": "L66", "@etat": "MODIFIE", "@debut": "2006-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024429990", "@fin": "2018-01-01", "@num": "L66", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428531", "@fin": "2022-09-01", "@num": "L66", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917191", "@fin": "2999-01-01", "@num": "L66", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont taxés d'office :

3° aux taxes sur le chiffre d'affaires, les personnes qui n'ont pas déposé dans le délai légal les déclarations qu'elles sont tenues de souscrire en leur qualité de redevables des taxes ;

Le présent 4° s'applique aux personnes mentionnées à l'article 964 du code général des impôts qui n'ont pas indiqué la valeur nette taxable de leur patrimoine imposable dans la déclaration prévue à l'article 170 du même code ou sur les annexes mentionnées à l'article 982 dudit code ou qui n'y ont pas joint ces mêmes annexes.

" } }, "LEGIARTI000045917191": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L66", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045917191", "URL": "article/LEGI/ARTI/00/00/45/91/71/LEGIARTI000045917191.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 16 de l'ordonnance n° 2022-883 du 14 juin 2022, ces dispositions s'appliquent à compter de la date résultant du B du VI de l'article 155 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021.

Se reporter aux conditions d'application prévues à l’article 1^er du décret n° 2022-1102 du 1^er août 2022.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 150 S (al. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 179 (al. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 223 1 (al. 4)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 288 (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1934-07-20 annexe art. 128 (1° du L66)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 art. 107 (2° du L66)", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "#text": "Loi 1934-07-06 art. 13", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1941-01-13 annexe I art. 128 1°", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 42 3 (3° du L66)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000879848", "#text": "Loi 76-660 1976-07-19 art. 8 I", "@sens": "source", "@cidtexte": "JORFTEXT000000879848", "@numtexte": "76-660", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "LEGIARTI000006317173", "@num": "41", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 41 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000037949589", "@num": "15", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000045912283", "@num": "6", "#text": "Ordonnance n°2022-883 du 14 juin 2022 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000045911487", "@nortexte": "ECOE2206797R", "@numtexte": "2022-883", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2022-06-14" }, { "@id": "LEGIARTI000006302790", "@num": "150 VG", "#text": "Code général des impôts, CGI. - art. 150 VG", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302755", "@num": "150-0 E", "#text": "Code général des impôts, CGI. - art. 150-0 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310973", "@num": "885 W", "#text": "Code général des impôts, CGI. - art. 885 W", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308742", "@num": "223", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548871", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981533", "@num": "1740 D", "#text": "Code général des impôts, CGI. - art. 1740 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175308", "@num": "L270", "#text": "Livre des procédures fiscales - art. L270 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315724", "@num": "L67", "#text": "Livre des procédures fiscales - art. L67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917185", "@num": "L68", "#text": "Livre des procédures fiscales - art. 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Sont taxés d'office :

3° aux taxes sur le chiffre d'affaires, les personnes qui n'ont pas déposé dans le délai légal les déclarations qu'elles sont tenues de souscrire en leur qualité de redevables des taxes ;

6° A la taxe d'aménagement, les personnes assujetties à cette taxe qui n'ont pas déposé dans le délai légal les déclarations qu'elles sont tenues de souscrire, sous réserve de la procédure de régularisation prévue à l'article L. 68.

" } }, "LEGIARTI000006302714": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150-0 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-12-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302714", "URL": "article/LEGI/ARTI/00/00/06/30/27/LEGIARTI000006302714.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150AFXXXXXIA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 150 A bis, 118, 120, 163 quinquies D, 163 quinquies B, 163 bis A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 208-1 à 208-8-2", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006320635", "@num": "94", "#text": "Loi - art. 94 (V) JORF 31 décembre 1999 en vigueur le 1er janvier 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000762233", "#text": "Loi 99-1172 1999-12-30 art. 94 VI, VII Finances pour 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000022336096", "@num": "28", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 28 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000026872655", "@num": "10", "#text": "LOI n°2012-1509 du 29 décembre 2012 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026856853", "@nortexte": "EFIX1234869L", "@numtexte": "2012-1509", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000041584098", "@num": "1", "#text": "Décret n°2020-122 du 13 février 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000041895217", "#text": "Décret n°2020-588 du 18 mai 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041893948", "@nortexte": "ECOE2011234D", "@numtexte": "2020-588", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-18" }, { "@id": "LEGIARTI000049727691", "@num": "2", "#text": "Décret n°2024-547 du 15 juin 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049723594", "@nortexte": "ECOT2334674D", "@numtexte": "2024-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-15" }, { "@id": "LEGIARTI000049727693", "@num": "3", "#text": "Décret n°2024-547 du 15 juin 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049723594", "@nortexte": "ECOT2334674D", "@numtexte": "2024-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-15" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044990028", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018533204", "@num": "D3324-39", "#text": "Code du travail - art. D3324-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018533090", "@num": "R3332-29", "#text": "Code du travail - art. R3332-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018533060", "@num": "R3334-4", "#text": "Code du travail - art. R3334-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307248", "@num": "112", "#text": "Code général des impôts, CGI. - art. 112 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989152", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307388", "@num": "150 A bis", "#text": "Code général des impôts, CGI. - art. 150 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429178", "@num": "150 duodecies", "#text": "Code général des impôts, CGI. - art. 150 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815762", "@num": "150-0 B", "#text": "Code général des impôts, CGI. - art. 150-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429165", "@num": "150-0 B bis", "#text": "Code général des impôts, CGI. - art. 150-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687698", "@num": "150-0 B quinquies", "#text": "Code général des impôts, CGI. - art. 150-0 B quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470421", "@num": "150-0 B ter", "#text": "Code général des impôts, CGI. - art. 150-0 B ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429140", "@num": "150-0 C", "#text": "Code général des impôts, CGI. - art. 150-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805702", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946869", "@num": "150-0 D bis", "#text": "Code général des impôts, CGI. - art. 150-0 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427840", "@num": "150-0 D ter", "#text": "Code général des impôts, CGI. - art. 150-0 D ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417526", "@num": "150-0 E", "#text": "Code général des impôts, CGI. - art. 150-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427827", "@num": "150-0 F", "#text": "Code général des impôts, CGI. - art. 150-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029775566", "@num": "151 sexies", "#text": "Code général des impôts, CGI. - art. 151 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288608", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468265", "@num": "155", "#text": "Code général des impôts, CGI. - art. 155 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030700820", "@num": "160 quater", "#text": "Code général des impôts, CGI. - art. 160 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548871", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464358", "@num": "163 bis G", "#text": "Code général des impôts, CGI. - art. 163 bis G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464278", "@num": "163 quinquies C", "#text": "Code général des impôts, CGI. - art. 163 quinquies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815417", "@num": "164 B", "#text": "Code général des impôts, CGI. - art. 164 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806379", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037990431", "@num": "1681 F", "#text": "Code général des impôts, CGI. - art. 1681 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844230", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028438257", "@num": "1765", "#text": "Code général des impôts, CGI. - art. 1765 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027978042", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909847", "@num": "200 A", "#text": "Code général des impôts, CGI. - art. 200 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304005", "@num": "238 bis HK", "#text": "Code général des impôts, CGI. - art. 238 bis HK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304024", "@num": "238 bis HS", "#text": "Code général des impôts, CGI. - art. 238 bis HS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701583", "@num": "242 quinquies", "#text": "Code général des impôts, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701607", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765379", "@num": "244 bis B", "#text": "Code général des impôts, CGI. - art. 244 bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309197", "@num": "244 bis C", "#text": "Code général des impôts, CGI. - art. 244 bis C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309247", "@num": "248 B", "#text": "Code général des impôts, CGI. - art. 248 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044259664", "@num": "248 F", "#text": "Code général des impôts, CGI. - art. 248 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518390", "@num": "80 bis", "#text": "Code général des impôts, CGI. - art. 80 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340496", "@num": "80 quaterdecies", "#text": "Code général des impôts, CGI. - art. 80 quaterdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464266", "@num": "80 quindecies", "#text": "Code général des impôts, CGI. - art. 80 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028976250", "@num": "74-0 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019281606", "@num": "74-0 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029626071", "@num": "74-0 E ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 E ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041590007", "@num": "74-0 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029626048", "@num": "74-0 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589978", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293921", "@num": "91 quater J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041895494", "@num": "41 DGA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DGA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297887", "@num": "41 duovicies G bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duovicies G bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642284", "@num": "74-0 E bis", "#text": "Code général des impôts, annexe II, CGIANII. - art. 74-0 E bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642275", "@num": "91 quater K", "#text": "Code général des impôts, annexe II, CGIANII. - art. 91 quater K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735775", "@num": "41 JC", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038956786", "@num": "D221-109", "#text": "Code monétaire et financier - art. D221-109 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038956804", "@num": "D221-113-1", "#text": "Code monétaire et financier - art. D221-113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720217", "@num": "L221-31", "#text": "Code monétaire et financier - art. L221-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471603", "@num": "L221-32-5", "#text": "Code monétaire et financier - art. L221-32-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049728266", "@num": "R742-17-1", "#text": "Code monétaire et financier - art. R742-17-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049728673", "@num": "R744-16-1", "#text": "Code monétaire et financier - art. R744-16-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197214", "@fin": "2001-03-31", "#text": "A : Champ d'application.", "@debut": "1983-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191580", "@fin": "2999-01-01", "#text": "VII ter : Plus-values de cession à titre onéreux de biens ou de droits de toute nature", "@debut": "1979-07-01" } ] }, "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", 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"LEGIARTI000025516026", "@fin": "2013-07-28", "@num": "150-0 A", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795004", "@fin": "2014-01-01", "@num": "150-0 A", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028417577", "@fin": "2015-01-01", "@num": "150-0 A", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030073191", "@fin": "2016-01-01", "@num": "150-0 A", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029098997", "@fin": "2014-12-30", "@num": "150-0 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062521", "@fin": "2017-01-01", "@num": "150-0 A", "@etat": "MODIFIE", "@debut": 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"2023-01-01", "@num": "150-0 A", "@etat": "MODIFIE", "@debut": "2021-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860324", "@fin": "2023-03-11", "@num": "150-0 A", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047288795", "@fin": "2024-01-01", "@num": "150-0 A", "@etat": "MODIFIE", "@debut": "2023-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048839714", "@fin": "2024-07-01", "@num": "150-0 A", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048805754", "@fin": "2999-01-01", "@num": "150-0 A", "@etat": "VIGUEUR", "@debut": "2024-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - 1. Sous réserve des dispositions propres aux bénéfices industriels et commerciaux, aux bénéfices non commerciaux et aux bénéfices agricoles ainsi que de l'article 150 A bis, les gains nets retirés des cessions à titre onéreux, effectuées directement ou par personne interposée, de valeurs mobilières, de droits sociaux, de titres mentionnés au 1° de l'article 118 et aux 6° et 7° de l'article 120, de droits portant sur ces valeurs, droits ou titres ou de titres représentatifs des mêmes valeurs, droits ou titres, sont soumis à l'impôt sur le revenu lorsque le montant de ces cessions excède, par foyer fiscal, 50 000 F par an.
\n
Toutefois, en cas d'intervention d'un événement exceptionnel dans la situation personnelle, familiale ou professionnelle des contribuables, le franchissement de la limite précitée de 50 000 F est apprécié par référence à la moyenne des cessions de l'année considérée et des deux années précédentes. Les événements exceptionnels doivent notamment s'entendre de la mise à la retraite, du chômage, du redressement ou de la liquidation judiciaires ainsi que de l'invalidité ou du décès du contribuable ou de l'un ou l'autre des époux soumis à une imposition commune.
\n
2. Le complément de prix reçu par le cédant en exécution de la clause du contrat de cession de valeurs mobilières ou de droits sociaux par laquelle le cessionnaire s'engage à verser au cédant un complément de prix exclusivement déterminé en fonction d'une indexation en relation directe avec l'activité de la société dont les titres sont l'objet du contrat, est imposable au titre de l'année au cours de laquelle il est reçu, quel que soit le montant des cessions au cours de cette année.
\n
3. Lorsque les droits détenus directement ou indirectement par le cédant avec son conjoint, leurs ascendants et leurs descendants dans les bénéfices sociaux d'une société soumise à l'impôt sur les sociétés et ayant son siège en France ont dépassé ensemble 25 % de ces bénéfices à un moment quelconque au cours des cinq dernières années, la plus-value réalisée lors de la cession de ces droits, pendant la durée de la société, à l'une des personnes mentionnées au présent alinéa, est exonérée si tout ou partie de ces droits sociaux n'est pas revendu à un tiers dans un délai de cinq ans. A défaut, la plus-value est imposée au nom du premier cédant au titre de l'année de la revente des droits au tiers.
\n
\n
II. - Les dispositions du I sont applicables :
\n
1. Au gain net retiré des cessions d'actions acquises par le bénéficiaire d'une option accordée dans les conditions prévues aux articles 208-1 à 208-8-2 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales ;
\n
2. Au gain net réalisé depuis l'ouverture du plan d'épargne en actions défini à l'article 163 quinquies D en cas de retrait de titres ou de liquidités ou de rachat avant l'expiration de la cinquième année dans les mêmes conditions. Pour l'appréciation de la limite de 50 000 F mentionnée au 1 du I, la valeur liquidative du plan ou la valeur de rachat pour un contrat de capitalisation à la date de sa clôture est ajoutée au montant des cessions réalisées en dehors du plan au cours de la même année ;
\n
3. Au gain net retiré des cessions de titres de sociétés immobilières pour le commerce et l'industrie non cotées ;
\n
4. Au gain net retiré des rachats d'actions de sociétés d'investissement à capital variable et au gain net résultant des rachats de parts de fonds communs de placement définis au 2 du III ou de la dissolution de tels fonds ;
\n
5. Au gain net retiré des cessions de parts des fonds communs de créances dont la durée à l'émission est supérieure à cinq ans.
\n
III. - Les dispositions du I ne s'appliquent pas :
\n
1. Aux cessions et aux rachats de parts de fonds communs de placement à risques mentionnées à l'article 163 quinquies B, réalisés par les porteurs de parts, remplissant les conditions fixées aux I et II de l'article précité, après l'expiration de la période mentionnée au I du même article. Cette disposition n'est pas applicable si, à la date de la cession ou du rachat, le fonds a cessé de remplir les conditions énumérées au 1° et au 1° bis du II de l'article 163 quinquies B ;
\n
2. Aux titres cédés dans le cadre de leur gestion par les autres fonds communs de placement sous réserve qu'aucune personne physique agissant directement ou par personne interposée ne possède plus de 10 % des parts du fonds ;
\n
3. Aux titres cédés dans le cadre de leur gestion par les fonds communs de placement, constitués en application des législations sur la participation des salariés aux résultats des entreprises et les plans d'épargne d'entreprise ainsi qu'aux rachats de parts de tels fonds ;
\n
4. A la cession des titres acquis dans le cadre de la législation sur la participation des salariés aux résultats de l'entreprise et sur l'actionnariat des salariés, à la condition que ces titres revêtent la forme nominative et comportent la mention d'origine ;
\n
5. A la cession de titres effectuée dans le cadre d'un engagement d'épargne à long terme lorsque les conditions fixées par l'article 163 bis A sont respectées ;
\n
6. Aux profits réalisés dans le cadre des placements en report par les contribuables qui effectuent de tels placements.
" } }, "LEGIARTI000006302730": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150-0 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302730", "URL": "article/LEGI/ARTI/00/00/06/30/27/LEGIARTI000006302730.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150AFXXXXXRA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 150-0 A, 163 quinquies D, 157, 80 bis, 150-0 B, 163 bis A, 163 bis B, 163 septdecies, 163 octodecies A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000693911", "#text": "Loi 85-98 1985-01-25 art. 69, art. 81, art. 180, art. 181, art. 182, art. 188, art. 189, art. 190, art. 192, art. 197, art. 201", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "LEGIARTI000006401461", "@num": "180", "#text": "Loi n°85-98 du 25 janvier 1985 - 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art. 190 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "LEGIARTI000006401536", "@num": "192", "#text": "Loi n°85-98 du 25 janvier 1985 - art. 192 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "LEGIARTI000006401545", "@num": "197", "#text": "Loi n°85-98 du 25 janvier 1985 - art. 197 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "LEGIARTI000006401611", "@num": "201", "#text": "Loi n°85-98 du 25 janvier 1985 - art. 201 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "LEGIARTI000006320635", "@num": "94", "#text": "Loi - 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art. L23-11-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428110", "@num": "124 C", "#text": "Code général des impôts, CGI. - art. 124 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526716", "@num": "150 ter", "#text": "Code général des impôts, CGI. - art. 150 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417118", "@num": "150 undecies", "#text": "Code général des impôts, CGI. - art. 150 undecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048839714", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427988", "@num": "150-0 B quinquies", "#text": "Code général des impôts, CGI. - art. 150-0 B quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427840", "@num": "150-0 D ter", "#text": "Code général des impôts, CGI. - art. 150-0 D ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288608", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302990", "@num": "163 bis D", "#text": "Code général des impôts, CGI. - art. 163 bis D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302992", "@num": "163 bis E", "#text": "Code général des impôts, CGI. - art. 163 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302994", "@num": "163 bis F", "#text": "Code général des impôts, CGI. - art. 163 bis F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464278", "@num": "163 quinquies C", "#text": "Code général des impôts, CGI. - art. 163 quinquies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427551", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046674017", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817175", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860759", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826509", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159431", "@num": "199 undecies C", "#text": "Code général des impôts, CGI. - art. 199 undecies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909847", "@num": "200 A", "#text": "Code général des impôts, CGI. - art. 200 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427364", "@num": "223 sexies", "#text": "Code général des impôts, CGI. - art. 223 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029625978", "@num": "74-0 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041590007", "@num": "74-0 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029626059", "@num": "74-0 F bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 F bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293786", "@num": "74-0 H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029626048", "@num": "74-0 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - 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1. Les gains nets mentionnés au I de l'article 150-0 A sont constitués par la différence entre le prix effectif de cession des titres ou droits, net des frais et taxes acquittés par le cédant, et leur prix effectif d'acquisition par celui-ci ou, en cas d'acquisition à titre gratuit, leur valeur retenue pour la détermination des droits de mutation.
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2. Le prix d'acquisition des titres ou droits à retenir par le cessionnaire pour la détermination du gain net de cession des titres ou droits concernés est, le cas échéant, augmenté du complément de prix mentionné au 2 du I de l'article 150-0 A.
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3. En cas de cession d'un ou plusieurs titres appartenant à une série de titres de même nature acquis pour des prix différents, le prix d'acquisition à retenir est la valeur moyenne pondérée d'acquisition de ces titres.
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Le détachement de droits de souscription ou d'attribution emporte les conséquences suivantes :
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a. Le prix d'acquisition des actions ou parts antérieurement détenues et permettant de participer à l'opération ne fait l'objet d'aucune modification ;
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b. Le prix d'acquisition des droits détachés est, s'ils font l'objet d'une cession, réputé nul ;
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c. Le prix d'acquisition des actions ou parts reçues à l'occasion de l'opération est réputé égal au prix des droits acquis dans ce but à titre onéreux, augmenté, s'il y a lieu, de la somme versée par le souscripteur.
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4. Pour l'ensemble des titres admis aux négociations sur un marché réglementé acquis avant le 1er janvier 1979, le contribuable peut retenir, comme prix d'acquisition, le cours au comptant le plus élevé de l'année 1978.
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Pour l'ensemble des valeurs françaises à revenu variable, il peut également retenir le cours moyen de cotation au comptant de ces titres pendant l'année 1972.
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Ces dispositions ne sont pas applicables lorsque la cession porte sur des droits sociaux qui, détenus directement ou indirectement dans les bénéfices sociaux par le cédant ou son conjoint, leurs ascendants et leurs descendants, ont dépassé ensemble 25 % de ces bénéfices à un moment quelconque au cours des cinq dernières années. Pour ces droits, le contribuable peut substituer au prix d'acquisition la valeur de ces droits au 1er janvier 1949 si elle est supérieure.
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5. En cas de cession de titres après la clôture d'un plan d'épargne en actions défini à l'article 163 quinquies D ou leur retrait au-delà de la huitième année, le prix d'acquisition est réputé égal à leur valeur à la date où le cédant a cessé de bénéficier, pour ces titres, des avantages prévus aux 5° bis et 5° ter de l'article 157 et au IV de l'article 163 quinquies D.
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6. Le gain net réalisé depuis l'ouverture du plan d'épargne en actions défini à l'article 163 quinquies D s'entend de la différence entre la valeur liquidative du plan ou la valeur de rachat pour les contrats de capitalisation à la date du retrait et le montant des versements effectués sur le plan depuis la date de son ouverture.
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7. Le prix d'acquisition des titres acquis en vertu d'un engagement d'épargne à long terme est réputé égal au dernier cours coté au comptant de ces titres précédant l'expiration de cet engagement.
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8. Le gain net mentionné au 1 du II de l'article 150-0 A est constitué par la différence entre le prix effectif de cession des actions, net des frais et taxes acquittés par le cédant, et le prix de souscription ou d'achat.
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Le prix d'acquisition est, le cas échéant, augmenté du montant mentionné à l'article 80 bis imposé selon les règles prévues pour les traitements et salaires.
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Pour les actions acquises avant le 1er janvier 1990, le prix d'acquisition est réputé égal à la valeur de l'action à la date de la levée de l'option.
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9. En cas de vente ultérieure de titres reçus à l'occasion d'une opération mentionnée à l'article 150-0 B, le gain net est calculé à partir du prix ou de la valeur d'acquisition des titres échangés, diminué de la soulte reçue ou majoré de la soulte versée lors de l'échange.
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10. En cas d'absorption d'une société d'investissement à capital variable par un fonds commun de placement réalisée conformément à la réglementation en vigueur, les gains nets résultant de la cession ou du rachat des parts reçues en échange ou de la dissolution du fonds absorbant sont réputés être constitués par la différence entre le prix effectif de cession ou de rachat des parts reçues en échange, net des frais et taxes acquittés par le cédant, et le prix de souscription ou d'achat des actions de la société d'investissement à capital variable absorbée remises à l'échange.
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11. Les moins-values subies au cours d'une année sont imputables exclusivement sur les plus-values de même nature réalisées au cours de la même année ou des cinq années suivantes.
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12. Les pertes constatées en cas d'annulation de valeurs mobilières, de droits sociaux, ou de titres assimilés sont imputables, dans les conditions mentionnées au 11, à compter de l'année au cours de laquelle intervient soit la réduction du capital de la société, en exécution d'un plan de redressement mentionné aux articles 69 et suivants de la loi n° 85-98 du 25 janvier 1985 relative au redressement et à la liquidation judiciaires des entreprises, soit la cession de l'entreprise ordonnée par le tribunal en application des articles 81 et suivants de la même loi, soit le jugement de clôture de la liquidation judiciaire.
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Ces dispositions ne s'appliquent pas :
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a. Aux pertes constatées afférentes à des valeurs mobilières ou des droits sociaux annulés détenus, dans le cadre d'engagements d'épargne à long terme définis à l'article 163 bis A, dans un plan d'épargne d'entreprise mentionné à l'article 163 bis B ou dans un plan d'épargne en actions défini à l'article 163 quinquies D ;
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b. Aux pertes constatées par les personnes à l'encontre desquelles le tribunal a prononcé au titre des sociétés en cause l'une des condamnations mentionnées aux articles 180, 181, 182, 188, 189, 190, 192, 197 ou 201 de la loi n° 85-98 du 25 janvier 1985 précitée.
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13. L'imputation des pertes mentionnées au 12 est opérée dans la limite du prix effectif d'acquisition des titres par le cédant ou, en cas d'acquisition à titre gratuit, de la valeur retenue pour l'assiette des droits de mutation. Lorsque les titres annulés ont été reçus, à compter du 1er janvier 2000, dans le cadre d'une opération d'échange dans les conditions prévues à l'article 150-0 B, le prix d'acquisition à retenir est celui des titres remis à l'échange, diminué de la soulte reçue ou majoré de la soulte versée lors de l'échange.
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La perte nette constatée est minorée, en tant qu'elle se rapporte aux titres annulés, du montant :
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a. Des apports remboursés ;
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b. De la déduction prévue à l'article 163 septdecies ;
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c. De la déduction opérée en application de l'article 163 octodecies A.
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14. Par voie de réclamation présentée dans le délai prévu au livre des procédures fiscales en matière d'impôt sur le revenu, le prix de cession des titres ou des droits retenu pour la détermination des gains nets mentionnés au 1 du I de l'article 150-0 A est diminué du montant du versement effectué par le cédant en exécution de la clause du contrat de cession par laquelle le cédant s'engage à reverser au cessionnaire tout ou partie du prix de cession en cas de révélation, dans les comptes de la société dont les titres sont l'objet du contrat, d'une dette ayant son origine antérieurement à la cession ou d'une surestimation de valeurs d'actif figurant au bilan de cette même société à la date de la cession.
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Le montant des sommes reçues en exécution d'une telle clause de garantie de passif ou d'actif net diminue le prix d'acquisition des valeurs mobilières ou des droits sociaux à retenir par le cessionnaire pour la détermination du gain net de cession des titres concernés.
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art. 150 VB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815290", "@num": "150-0 B ter", "#text": "Code général des impôts, CGI. - art. 150-0 B ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429140", "@num": "150-0 C", "#text": "Code général des impôts, CGI. - art. 150-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805702", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946869", "@num": "150-0 D bis", "#text": "Code général des impôts, CGI. - 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art. 248 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032099453", "@num": "74-0 O", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029622165", "@num": "91 quindecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quindecies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038950380", "@num": "41 tervicies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 tervicies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197215", "@fin": "2999-01-01", "#text": "1. Valeurs mobilières, droits sociaux et titres assimilés", "@debut": "2000-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191580", "@fin": "2999-01-01", "#text": "VII ter : Plus-values de cession à titre onéreux de biens ou de droits de toute nature", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006302744", "@fin": "2001-12-29", "@num": "150-0 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302745", "@fin": "2013-01-01", "@num": "150-0 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949188", "@fin": "2017-01-01", "@num": "150-0 B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033815762", "@fin": "2999-01-01", "@num": "150-0 B", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de l'article 150-0 A ne sont pas applicables, au titre de l'année de l'échange des titres, aux plus-values réalisées dans le cadre d'une opération d'offre publique, de fusion, de scission, d'absorption d'un fonds commun de placement par une société d'investissement à capital variable, de conversion, de division, ou de regroupement, réalisée conformément à la réglementation en vigueur ou d'un apport de titres à une société soumise à l'impôt sur les sociétés.
\n
Les échanges avec soulte demeurent soumis aux dispositions de l'article 150-0 A lorsque le montant de la soulte reçue par le contribuable excède 10 % de la valeur nominale des titres reçus.
" } }, "LEGIARTI000006302760": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 H bis", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302760", "URL": "article/LEGI/ARTI/00/00/06/30/27/LEGIARTI000006302760.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150APXXXXXBA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 150 A bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2001-12-14 8M-3-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006320635", "@num": "94", "#text": "Loi - art. 94 (V) JORF 31 décembre 1999 en vigueur le 1er janvier 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000762233", "#text": "Loi 99-1172 1999-12-30 art. 94 VI, VII Finances pour 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006321730", "@num": "10", "#text": "Loi - art. 10 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197216", "@fin": "2999-01-01", "#text": "2. Biens et droits mobiliers ou immobiliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191580", "@fin": "2999-01-01", "#text": "VII ter : Plus-values de cession à titre onéreux de biens ou de droits de toute nature", "@debut": "1979-07-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006302760", "@fin": "2003-12-31", "@num": "150 H bis", "@etat": "ABROGE", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas de vente ultérieure de titres reçus à l'occasion d'une opération mentionnée au quatrième alinéa de l'article 150 A bis, la plus-value imposable en application du premier alinéa du même article est calculée à partir du prix ou de la valeur d'acquisition des titres échangés, diminué de la soulte reçue ou majoré de la soulte versée lors de l'échange.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000036428531", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006302755", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006320635", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006302755", "typelien": "CREATION" }, { "article_id": "LEGIARTI000045917191", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006302755", "typelien": "CITATION" }, { "article_id": "LEGIARTI000024429990", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006302755", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000762233": { "TP": { "CONTENU": "

(1) Loi no 99-1172.

- Directives communautaires :

Directive 98/70/CE du Parlement européen et du Conseil du 13 octobre 1998 concernant la qualité de l'essence et des carburants diesel et modifiant la directive 93/12/CEE du Conseil ;

Directive 99/85/CE du Conseil du 22 octobre 1999 modifiant la directive 77/388/CEE en ce qui concerne la possibilité d'appliquer à titre expérimental un taux de TVA réduit sur les services à forte intensité de main-d'oeuvre.

- Travaux préparatoires :

Assemblée nationale :

Projet de loi no 1805 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 1861 ;

Avis des commissions des affaires culturelles (no 1862), des affaires étrangères (no 1863), de la défense (no 1864), des lois (no 1865) et de la production (no 1866) ;

Discussion (1re partie) du 19 au 22 octobre 1999 et adoption le 26 octobre 1999. - Discussion (2e partie) les 2, 3, 4, 5, 8, 9, 10, 15, 16, 17, 18, 19 et 22 novembre 1999 et adoption le 23 novembre 1999.

Sénat :

Projet de loi, adopté par l'Assemblée nationale, no 88 (1999-2000) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, no 89 (1999-2000) ;

Avis des commissions des affaires culturelles (90), des affaires économique (91), des affaires étrangères (92), des affaires sociales (93) et des lois (94) ;

Discussion (1re partie) les 25, 26, 29, 30 novembre et 1er décembre 1999. - Discussion (2e partie) les 2, 3, 4, 6 à 14 décembre 1999 et adoption le 14 décembre 1999.

Assemblée nationale :

Projet de loi, adopté par le Sénat, no 2020 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission mixte paritaire, no 2021.

Sénat :

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission mixte paritaire, no 134 (1999-2000).

Assemblée nationale :

Projet de loi, adopté par le Sénat, no 2020 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 2029 ;

Discussion et adoption le 16 décembre 1999.

Sénat :

Projet de loi, adopté par l'Assemblée nationale en nouvelle lecture, no 145 (1999-2000) ;

Rapport de M. Philippe Marini, au nom de la commission des finances, no 146 (1999-2000) ;

Discussion et rejet le 20 décembre 1999.

Assemblée nationale :

Projet de loi, rejeté par le Sénat en nouvelle lecture, no 2038 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 2039 ;

Discussion et adoption le 21 décembre 1999.

- Conseil constitutionnel :

Décision no 99-424 DC du 29 décembre 1999 publiée au Journal officiel.

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"#text": "Décret n°54-982 du 1 octobre 1954", "@sens": "source", "@cidtexte": "JORFTEXT000000303416", "@numtexte": "54-982", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1954-10-01" }, { "@id": "JORFTEXT000000504419", "#text": "Loi n°55-985 du 26 juillet 1955", "@sens": "source", "@cidtexte": "JORFTEXT000000504419", "@numtexte": "55-985", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1955-07-26" }, { "@id": "JORFTEXT000000501059", "#text": "LOI n° 56-780 du 4 août 1956", "@sens": "source", "@cidtexte": "JORFTEXT000000501059", "@numtexte": "56-780", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1956-08-04" }, { "@id": "JORFTEXT000000509290", "#text": "Loi n° 63-156 du 23 février 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000509290", "@numtexte": "63-156", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-02-23" }, { "@id": "JORFTEXT000000880580", "#text": "Loi n° 67-1175 du 28 décembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000880580", "@numtexte": "67-1175", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-28" }, { "@id": "JORFTEXT000000699030", "#text": "Loi n°75-1242 du 27 décembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000699030", "@numtexte": "75-1242", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-27" }, { "@id": "JORFTEXT000000333963", "#text": "Loi n° 75-1278 du 30 décembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFTEXT000000705191", "#text": "Loi n°80-30 du 18 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000501099", "#text": "LOI n° 84-16 du 11 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000501099", "@numtexte": "84-16", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-11" }, { "@id": "JORFTEXT000000320434", "#text": "LOI n° 84-53 du 26 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320434", "@numtexte": "84-53", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-26" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 DE FINANCES POUR 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@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": "JORFTEXT000000512459", "#text": "LOI n° 86-33 du 9 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512459", "@numtexte": "86-33", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-01-09" }, { "@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": "LEGIARTI000006274820", "@num": "45", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 45 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000322103", "#text": "Loi n°89-936 du 29 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000537611", "#text": "Loi n° 91-647 du 10 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000537611", "@nortexte": "JUSX9100049L", "@numtexte": "91-647", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "JORFTEXT000000339614", "#text": "Directive Européenne n°92-81 du 19 octobre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000339614", "@nortexte": "392L0081", "@numtexte": "92-81", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-10-19" }, { "@id": "JORFTEXT000000178406", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000509319", "#text": "Loi n° 93-1352 du 30 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000548628", "#text": "Loi n°94-638 du 25 juillet 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000548628", "@nortexte": "DOMX9400047L", "@numtexte": "94-638", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-07-25" }, { "@id": "JORFTEXT000000192682", "#text": "Loi n°96-126 du 21 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000192682", "@nortexte": "TEFX9500150L", "@numtexte": "96-126", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000563052", "#text": "Loi n°96-1093 du 16 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000563052", "@nortexte": "FPPX9600101L", "@numtexte": "96-1093", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-16" }, { "@id": "JORFTEXT000000521227", "#text": "Directive 97/13/CE du Parlement Européen et du Conseil du 10 avril 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000521227", "@nortexte": "31997L0013", "@numtexte": "97-13", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1997-04-10" }, { "@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": "JORFTEXT000000339289", "#text": "Directive 98/70/CE du Parlement européen et du Conseil du 13 octobre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000339289", "@nortexte": "31998L0070", "@numtexte": "98-70", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1998-10-13" }, { "@id": "JORFTEXT000000209044", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320333", "@num": "51", "#text": "Loi - art. 51 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320346", "@num": "56", "#text": "Loi - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000698534", "#text": "Directive Européenne n°99-85 du 22 octobre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000698534", "@nortexte": "399L0085", "@numtexte": "99-85", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1999-10-22" }, { "@id": "JORFTEXT000000213983", "#text": "Décret99-1182", "@sens": "cible", "@cidtexte": "JORFTEXT000000213983", "@nortexte": "ECOB9910061D", "@numtexte": "99-1182", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000763346", "#text": "Décret99-1183", "@sens": "cible", "@cidtexte": "JORFTEXT000000763346", "@nortexte": "ECOB9910062D", "@numtexte": "99-1183", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000213984", "#text": "Décret99-1184", "@sens": "cible", "@cidtexte": "JORFTEXT000000213984", "@nortexte": "ECOB9910063D", "@numtexte": "99-1184", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000580860", "#text": "Décret99-1185", "@sens": "cible", "@cidtexte": "JORFTEXT000000580860", "@nortexte": "ECOB9910064D", "@numtexte": "99-1185", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000398755", "#text": "Décret99-1186", "@sens": "cible", "@cidtexte": "JORFTEXT000000398755", "@nortexte": "ECOB9910065D", "@numtexte": "99-1186", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000580861", "#text": "Décret99-1187", "@sens": "cible", "@cidtexte": "JORFTEXT000000580861", "@nortexte": "ECOB9910066D", "@numtexte": "99-1187", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000763347", "#text": "Décret99-1188", "@sens": "cible", "@cidtexte": "JORFTEXT000000763347", "@nortexte": "ECOB9910067D", "@numtexte": "99-1188", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000398756", "#text": "Décret99-1189", "@sens": "cible", "@cidtexte": "JORFTEXT000000398756", "@nortexte": "ECOB9910068D", "@numtexte": "99-1189", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000763122", "#text": "Décret99-1190", "@sens": "cible", "@cidtexte": "JORFTEXT000000763122", "@nortexte": "ECOB9910069D", "@numtexte": "99-1190", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000398677", "#text": "Décret99-1191", "@sens": "cible", "@cidtexte": "JORFTEXT000000398677", "@nortexte": "ECOB9910070D", "@numtexte": "99-1191", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000398678", "#text": "Décret99-1192", "@sens": "cible", "@cidtexte": "JORFTEXT000000398678", "@nortexte": "ECOB9910071D", "@numtexte": "99-1192", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000580376", "#text": "Décret99-1193", "@sens": "cible", "@cidtexte": "JORFTEXT000000580376", "@nortexte": "ECOB9910072D", "@numtexte": "99-1193", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000398679", "#text": "Décret99-1194", "@sens": "cible", "@cidtexte": "JORFTEXT000000398679", "@nortexte": "ECOB9910073D", "@numtexte": "99-1194", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000398680", "#text": "Décret99-1195", "@sens": "cible", "@cidtexte": "JORFTEXT000000398680", "@nortexte": "ECOB9910074D", "@numtexte": "99-1195", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000763123", "#text": "Décret99-1196", "@sens": "cible", "@cidtexte": "JORFTEXT000000763123", "@nortexte": "ECOB9910075D", "@numtexte": "99-1196", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000213985", "#text": "Décret99-1197", "@sens": "cible", "@cidtexte": "JORFTEXT000000213985", "@nortexte": "ECOB9910076D", "@numtexte": "99-1197", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000213986", "#text": "Décret99-1198", "@sens": "cible", "@cidtexte": "JORFTEXT000000213986", "@nortexte": "ECOB9910077D", "@numtexte": "99-1198", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000214076", "#text": "Décret99-1199", "@sens": "cible", "@cidtexte": "JORFTEXT000000214076", "@nortexte": "ECOB9910078D", "@numtexte": "99-1199", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000580298", "#text": "Décret99-1200", "@sens": "cible", "@cidtexte": "JORFTEXT000000580298", "@nortexte": "ECOB9910079D", "@numtexte": "99-1200", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000580378", "#text": "Décret99-1201", "@sens": "cible", "@cidtexte": "JORFTEXT000000580378", "@nortexte": "ECOB9910080D", "@numtexte": "99-1201", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000214077", "#text": "Décret99-1202", "@sens": "cible", "@cidtexte": "JORFTEXT000000214077", "@nortexte": "ECOB9910081D", "@numtexte": "99-1202", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000214078", "#text": "Décret99-1203", "@sens": "cible", "@cidtexte": "JORFTEXT000000214078", "@nortexte": "ECOB9910082D", "@numtexte": "99-1203", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000763148", "#text": "Décret99-1204", "@sens": "cible", "@cidtexte": "JORFTEXT000000763148", "@nortexte": "ECOB9910083D", "@numtexte": "99-1204", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000763215", "#text": "Décret99-1205", "@sens": "cible", "@cidtexte": "JORFTEXT000000763215", "@nortexte": "ECOB9910084D", "@numtexte": "99-1205", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000213855", "#text": "Décret99-1206", "@sens": "cible", "@cidtexte": "JORFTEXT000000213855", "@nortexte": "ECOB9910085D", "@numtexte": "99-1206", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000763216", "#text": "Décret99-1207", "@sens": "cible", "@cidtexte": "JORFTEXT000000763216", "@nortexte": "ECOB9910086D", "@numtexte": "99-1207", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000397940", "#text": "Décret99-1208", "@sens": "cible", "@cidtexte": "JORFTEXT000000397940", "@nortexte": "ECOB9910087D", "@numtexte": "99-1208", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000213856", "#text": "Décret99-1209", "@sens": "cible", "@cidtexte": "JORFTEXT000000213856", "@nortexte": "ECOB9910088D", "@numtexte": "99-1209", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000580379", "#text": "Décret99-1210", "@sens": "cible", "@cidtexte": "JORFTEXT000000580379", "@nortexte": "ECOB9910089D", "@numtexte": "99-1210", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000213857", "#text": "Décret99-1211", "@sens": "cible", "@cidtexte": "JORFTEXT000000213857", "@nortexte": "ECOB9910090D", "@numtexte": "99-1211", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000580380", "#text": "Décret99-1212", "@sens": "cible", "@cidtexte": "JORFTEXT000000580380", "@nortexte": "ECOB9910091D", "@numtexte": "99-1212", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320528", "@num": "1", "#text": "Loi - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320644", "@num": "103", "#text": "Loi - art. 103 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320654", "@num": "113", "#text": "Loi - art. 113 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320657", "@num": "116", "#text": "Loi - art. 116 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320539", "@num": "12", "#text": "Loi - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320665", "@num": "124", "#text": "Loi - art. 124 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320666", "@num": "125", "#text": "Loi - art. 125 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320667", "@num": "126", "#text": "Loi - art. 126 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320540", "@num": "13", "#text": "Loi - art. 13 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320673", "@num": "132", "#text": "Loi - art. 132 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320674", "@num": "133", "#text": "Loi - art. 133 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320676", "@num": "134", "#text": "Loi - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320677", "@num": "135", "#text": "Loi - art. 135 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320542", "@num": "15", "#text": "Loi - art. 15 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320529", "@num": "2", "#text": "Loi - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320548", "@num": "21", "#text": "Loi - art. 21 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320549", "@num": "22", "#text": "Loi - art. 22 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320552", "@num": "25", "#text": "Loi - art. 25 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320555", "@num": "28", "#text": "Loi - art. 28 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320559", "@num": "32", "#text": "Loi - art. 32 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320562", "@num": "35", "#text": "Loi - art. 35 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320565", "@num": "38", "#text": "Loi - art. 38 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320566", "@num": "39", "#text": "Loi - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320569", "@num": "42", "#text": "Loi - art. 42 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320570", "@num": "43", "#text": "Loi - art. 43 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320580", "@num": "47", "#text": "Loi - art. 47 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320582", "@num": "49", "#text": "Loi - art. 49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320532", "@num": "5", "#text": "Loi - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320583", "@num": "50", "#text": "Loi - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320584", "@num": "51", "#text": "Loi - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320585", "@num": "52", "#text": "Loi - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320587", "@num": "54", "#text": "Loi - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320588", "@num": "55", "#text": "Loi - art. 55 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320589", "@num": "56", "#text": "Loi - art. 56 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320591", "@num": "58", "#text": "Loi - art. 58 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320597", "@num": "59", "#text": "Loi - art. 59 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320601", "@num": "62", "#text": "Loi - art. 62 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320604", "@num": "64", "#text": "Loi - art. 64 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320606", "@num": "65", "#text": "Loi - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320607", "@num": "66", "#text": "Loi - art. 66 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320608", "@num": "67", "#text": "Loi - art. 67 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320608", "@num": "67", "#text": "Loi - art. 67 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320609", "@num": "68", "#text": "Loi - art. 68 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320610", "@num": "69", "#text": "Loi - art. 69 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320610", "@num": "69", "#text": "Loi - art. 69 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320611", "@num": "70", "#text": "Loi - art. 70 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320611", "@num": "70", "#text": "Loi - art. 70 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320612", "@num": "71", "#text": "Loi - art. 71 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320613", "@num": "72", "#text": "Loi - art. 72 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320614", "@num": "73", "#text": "Loi - art. 73 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320615", "@num": "74", "#text": "Loi - art. 74 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320616", "@num": "75", "#text": "Loi - art. 75 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320617", "@num": "76", "#text": "Loi - art. 76 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320617", "@num": "76", "#text": "Loi - art. 76 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320618", "@num": "77", "#text": "Loi - art. 77 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320619", "@num": "78", "#text": "Loi - art. 78 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320620", "@num": "79", "#text": "Loi - art. 79 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320621", "@num": "80", "#text": "Loi - art. 80 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320622", "@num": "81", "#text": "Loi - art. 81 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320623", "@num": "82", "#text": "Loi - art. 82 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320624", "@num": "83", "#text": "Loi - art. 83 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320624", "@num": "83", "#text": "Loi - art. 83 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320625", "@num": "84", "#text": "Loi - art. 84 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320625", "@num": "84", "#text": "Loi - art. 84 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320626", "@num": "85", "#text": "Loi - art. 85 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320626", "@num": "85", "#text": "Loi - art. 85 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320627", "@num": "86", "#text": "Loi - art. 86 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320627", "@num": "86", "#text": "Loi - art. 86 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320628", "@num": "87", "#text": "Loi - art. 87 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320629", "@num": "88", "#text": "Loi - art. 88 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320630", "@num": "89", "#text": "Loi - art. 89 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320536", "@num": "9", "#text": "Loi - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320631", "@num": "90", "#text": "Loi - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320632", "@num": "91", "#text": "Loi - art. 91 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320635", "@num": "94", "#text": "Loi - art. 94 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320637", "@num": "96", "#text": "Loi - art. 96 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320638", "@num": "97", "#text": "Loi - art. 97 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGITEXT000005628932", "#text": "Loi n°99-1172 du 30 décembre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000762242", "#text": "Décision n°99-424 DC du 29 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762242", "@nortexte": "CSCX9903913S", "@numtexte": "99-424 DC", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1999-12-29" }, { "@id": "JORFTEXT000000580295", "#text": "Décret99-1227", "@sens": "cible", "@cidtexte": "JORFTEXT000000580295", "@nortexte": "ECOT9910391D", "@numtexte": "99-1227", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-31" }, { "@id": "JORFTEXT000000398802", "#text": "Décret2000-22", "@sens": "cible", "@cidtexte": "JORFTEXT000000398802", "@nortexte": "EQUU9901918D", "@numtexte": "2000-22", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-10" }, { "@id": "JORFTEXT000000386504", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000386504", "@nortexte": "ECOT0010399A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-01-28" }, { "@id": "JORFTEXT000000582040", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000582040", "@nortexte": "ECOF0000006A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-02-17" }, { "@id": "JORFTEXT000000385298", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000385298", "@nortexte": "ECOD0070000A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-02-01" }, { "@id": "JORFTEXT000000582030", "#text": "Décret2000-166", "@sens": "cible", "@cidtexte": "JORFTEXT000000582030", "@nortexte": "INTA0000019D", "@numtexte": "2000-166", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-28" }, { "@id": "JORFTEXT000000581162", "#text": "Décret2000-239", "@sens": "cible", "@cidtexte": "JORFTEXT000000581162", "@nortexte": "AGRA0000381D", "@numtexte": "2000-239", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-13" }, { "@id": "JORFTEXT000000763168", "#text": "Décret2000-240", "@sens": "cible", "@cidtexte": "JORFTEXT000000763168", "@nortexte": "AGRA0000386D", "@numtexte": "2000-240", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-13" }, { "@id": "JORFTEXT000000215997", "#text": "Décret2000-241", "@sens": "cible", "@cidtexte": "JORFTEXT000000215997", "@nortexte": "AGRA0000388D", "@numtexte": "2000-241", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-13" }, { "@id": "JORFTEXT000000580959", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000580959", "@nortexte": "MESS0020865A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-03-13" }, { "@id": "JORFTEXT000000581927", "#text": "Décret2000-361", "@sens": "cible", "@cidtexte": "JORFTEXT000000581927", "@nortexte": "ECOP0000202D", "@numtexte": "2000-361", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-26" }, { "@id": "JORFTEXT000000215725", "#text": "Décret2000-364", "@sens": "cible", "@cidtexte": "JORFTEXT000000215725", "@nortexte": "MESF0010411D", "@numtexte": "2000-364", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-26" }, { "@id": "JORFTEXT000000764773", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000764773", "@nortexte": "INTB0000233A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-04-14" }, { "@id": "JORFTEXT000000386773", "#text": "Décret2000-525", "@sens": "cible", "@cidtexte": "JORFTEXT000000386773", "@nortexte": "ECOA0020002D", "@numtexte": "2000-525", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-16" }, { "@id": "JORFTEXT000000386449", "#text": "Décret2000-598", "@sens": "cible", "@cidtexte": "JORFTEXT000000386449", "@nortexte": "ECOF0000013D", "@numtexte": "2000-598", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-28" }, { "@id": "LEGIARTI000006320758", "@num": "18", "#text": "Loi n°2000-656 du 13 juillet 2000 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "LEGIARTI000006320759", "@num": "19", "#text": "Loi n°2000-656 du 13 juillet 2000 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "LEGIARTI000006320760", "@num": "20", "#text": "Loi n°2000-656 du 13 juillet 2000 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "LEGIARTI000006320762", "@num": "22", "#text": "Loi n°2000-656 du 13 juillet 2000 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "LEGIARTI000006320767", "@num": "27", "#text": "Loi n°2000-656 du 13 juillet 2000 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "JORFTEXT000000766243", "#text": "Décret2000-760", "@sens": "cible", "@cidtexte": "JORFTEXT000000766243", "@nortexte": "ECOB0010035D", "@numtexte": "2000-760", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGIARTI000006779814", "@num": "14", "#text": "Décret n°2000-952 du 28 septembre 2000 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767050", "@nortexte": "AGRS0001330D", "@numtexte": "2000-952", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-09-28" }, { "@id": "LEGIARTI000006779819", "@num": "19", "#text": "Décret n°2000-952 du 28 septembre 2000 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767050", "@nortexte": "AGRS0001330D", "@numtexte": "2000-952", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-09-28" }, { "@id": "JORFTEXT000000767050", "#text": "Décret2000-952", "@sens": "cible", "@cidtexte": "JORFTEXT000000767050", "@nortexte": "AGRS0001330D", "@numtexte": "2000-952", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-09-28" }, { "@id": "JORFTEXT000000767018", "#text": "Décret2000-953", "@sens": "cible", "@cidtexte": "JORFTEXT000000767018", "@nortexte": "ATEE0080058D", "@numtexte": "2000-953", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-09-22" }, { "@id": "JORFTEXT000000388932", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000388932", "@nortexte": "MESS0023020A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-09-15" }, { "@id": "JORFTEXT000000401780", "#text": "Décret2000-985", "@sens": "cible", "@cidtexte": "JORFTEXT000000401780", "@nortexte": "ECOD9970028D", "@numtexte": "2000-985", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-10-09" }, { "@id": "JORFTEXT000000218759", "#text": "Décret2000-1055", "@sens": "cible", "@cidtexte": "JORFTEXT000000218759", "@nortexte": "MENX0000134D", "@numtexte": "2000-1055", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-10-25" }, { "@id": "JORFTEXT000000402849", "#text": "Décret2000-1089", "@sens": "cible", "@cidtexte": "JORFTEXT000000402849", "@nortexte": "ECOU0000003D", "@numtexte": "2000-1089", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-08" }, { "@id": "JORFTEXT000000402791", "#text": "Décret2000-1109", "@sens": "cible", "@cidtexte": "JORFTEXT000000402791", "@nortexte": "ECOT0026275D", "@numtexte": "2000-1109", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-16" }, { "@id": "JORFTEXT000000585468", "#text": "Décret2000-1125", "@sens": "cible", "@cidtexte": "JORFTEXT000000585468", "@nortexte": "DEFX0000152D", "@numtexte": "2000-1125", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-23" }, { "@id": "JORFTEXT000000767373", "#text": "Décret2000-1169", "@sens": "cible", "@cidtexte": "JORFTEXT000000767373", "@nortexte": "ECOU0000004D", "@numtexte": "2000-1169", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-30" }, { "@id": "JORFTEXT000000585512", "#text": "Décret2000-1190", "@sens": "cible", "@cidtexte": "JORFTEXT000000585512", "@nortexte": "ECOF0000026D", "@numtexte": "2000-1190", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-05" }, { "@id": "JORFTEXT000000767856", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000767856", "@nortexte": "ECOB0060037A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-04" }, { "@id": "JORFTEXT000000578213", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000578213", "@nortexte": "ECOB0060034A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-11-28" }, { "@id": "LEGIARTI000006779911", "@num": "12", "#text": "Décret n°2000-1301 du 26 décembre 2000 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000587440", "@nortexte": "AGRS0002299D", "@numtexte": "2000-1301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006779907", "@num": "8", "#text": "Décret n°2000-1301 du 26 décembre 2000 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000587440", "@nortexte": "AGRS0002299D", "@numtexte": "2000-1301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000587440", "#text": "Décret2000-1301", "@sens": "cible", "@cidtexte": "JORFTEXT000000587440", "@nortexte": "AGRS0002299D", "@numtexte": "2000-1301", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000586299", "#text": "Décret2000-1387", "@sens": "cible", "@cidtexte": "JORFTEXT000000586299", "@nortexte": "ECOB0010082D", "@numtexte": "2000-1387", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000220595", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320934", "@num": "126", "#text": "Loi - art. 126 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006567556", "@num": "1", "#text": "Décret n°2001-33 du 10 janvier 2001 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000208150", "@nortexte": "EQUP0000730D", "@numtexte": "2001-33", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-10" }, { "@id": "JORFTEXT000000208150", "#text": "Décret2001-33", "@sens": "cible", "@cidtexte": "JORFTEXT000000208150", "@nortexte": "EQUP0000730D", "@numtexte": "2001-33", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-10" }, { "@id": "JORFTEXT000000588444", "#text": "Décret2001-219", "@sens": "cible", "@cidtexte": "JORFTEXT000000588444", "@nortexte": "MENE0003024D", "@numtexte": "2001-219", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-08" }, { "@id": "JORFTEXT000000587915", "#text": "Décret2001-263", "@sens": "cible", "@cidtexte": "JORFTEXT000000587915", "@nortexte": "ECOD0070003D", "@numtexte": "2001-263", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-22" }, { "@id": "JORFTEXT000000405572", "#text": "Décret2001-363", "@sens": "cible", "@cidtexte": "JORFTEXT000000405572", "@nortexte": "ECOF0100012D", "@numtexte": "2001-363", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-04-23" }, { "@id": "JORFTEXT000000588663", "#text": "Décret2001-435", "@sens": "cible", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "JORFTEXT000000588664", "#text": "Décret2001-436", "@sens": "cible", "@cidtexte": "JORFTEXT000000588664", "@nortexte": "ECOF0100014D", "@numtexte": "2001-436", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "JORFTEXT000000580090", "#text": "Décret2001-573", "@sens": "cible", "@cidtexte": "JORFTEXT000000580090", "@nortexte": "ECOF0100016D", "@numtexte": "2001-573", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-06-29" }, { "@id": "JORFTEXT000000407016", "#text": "Décret n°2000-239 du 13 mars 2000, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000407016", "@nortexte": "AGRX0104965S", "@numtexte": "2000-239", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-13" }, { "@id": "JORFTEXT000000404911", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000404911", "@nortexte": "EQUP0101558A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2001-12-03" }, { "@id": "LEGIARTI000006569432", "@num": "1", "#text": "Décret n°2001-1145 du 3 décembre 2001 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588825", "@nortexte": "EQUP0101554D", "@numtexte": "2001-1145", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-03" }, { "@id": "LEGIARTI000006569433", "@num": "1", "#text": "Décret n°2001-1145 du 3 décembre 2001 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588825", "@nortexte": "EQUP0101554D", "@numtexte": "2001-1145", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-03" }, { "@id": "LEGIARTI000006569449", "@num": "9", "#text": "Décret n°2001-1145 du 3 décembre 2001 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588825", "@nortexte": "EQUP0101554D", "@numtexte": "2001-1145", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-03" }, { "@id": "LEGIARTI000006569450", "@num": "9", "#text": "Décret n°2001-1145 du 3 décembre 2001 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588825", "@nortexte": "EQUP0101554D", "@numtexte": "2001-1145", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-03" }, { "@id": "LEGIARTI000006569459", "@num": "1", "#text": "Décret n°2001-1146 du 3 décembre 2001 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588826", "@nortexte": "EQUP0101555D", "@numtexte": "2001-1146", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-03" }, { "@id": "LEGIARTI000006569460", "@num": "1", "#text": "Décret n°2001-1146 du 3 décembre 2001 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588826", "@nortexte": "EQUP0101555D", "@numtexte": "2001-1146", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-03" }, { "@id": "JORFTEXT000000215197", "#text": "Décret2001-1144", "@sens": "cible", "@cidtexte": "JORFTEXT000000215197", "@nortexte": "EQUP0101340D", "@numtexte": "2001-1144", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-03" }, { "@id": "JORFTEXT000000588825", "#text": "Décret2001-1145", "@sens": "cible", "@cidtexte": "JORFTEXT000000588825", "@nortexte": "EQUP0101554D", "@numtexte": "2001-1145", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-03" }, { "@id": "JORFTEXT000000588826", "#text": "Décret2001-1146", "@sens": "cible", "@cidtexte": "JORFTEXT000000588826", "@nortexte": "EQUP0101555D", "@numtexte": "2001-1146", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-03" }, { "@id": "LEGIARTI000006569794", "@num": "4", "#text": "Décret n°2001-1255 du 21 décembre 2001 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407166", "@nortexte": "EQUP0101559D", "@numtexte": "2001-1255", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-21" }, { "@id": "JORFTEXT000000407166", "#text": "Décret2001-1255", "@sens": "cible", "@cidtexte": "JORFTEXT000000407166", "@nortexte": "EQUP0101559D", "@numtexte": "2001-1255", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-21" }, { "@id": "JORFTEXT000000592233", "#text": "LOI2001-1275", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321143", "@num": "29", "#text": "Loi - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321144", "@num": "30", "#text": "Loi - art. 30 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000774649", "#text": "Décret2002-43", "@sens": "cible", "@cidtexte": "JORFTEXT000000774649", "@nortexte": "PRMX0100103D", "@numtexte": "2002-43", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-01-09" }, { "@id": "LEGIARTI000006697367", "@num": "212", "#text": "Loi n°2002-73 du 17 janvier 2002 - art. 212 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000408905", "@nortexte": "MESX0000077L", "@numtexte": "2002-73", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-17" }, { "@id": "JORFTEXT000000412225", "#text": "Décret2002-585", "@sens": "cible", "@cidtexte": "JORFTEXT000000412225", "@nortexte": "INDA0220015D", "@numtexte": "2002-585", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-24" }, { "@id": "JORFTEXT000000404095", "#text": "Décret2001-158", "@sens": "cible", "@cidtexte": "JORFTEXT000000404095", "@nortexte": "PRMX0104687D", "@numtexte": "2001-158", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-02-19" }, { "@id": "JORFTEXT000000411793", "#text": "Décret2003-321", "@sens": "cible", "@cidtexte": "JORFTEXT000000411793", "@nortexte": "EQUP0300360D", "@numtexte": "2003-321", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-07" }, { "@id": "JORFTEXT000000606000", "#text": "Décret2003-714", "@sens": "cible", "@cidtexte": "JORFTEXT000000606000", "@nortexte": "EQUP0300718D", "@numtexte": "2003-714", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-07-31" }, { "@id": "LEGIARTI000006321763", "@num": "38", "#text": "Loi - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "JORFTEXT000000781856", "#text": "Décret2004-222", "@sens": "cible", "@cidtexte": "JORFTEXT000000781856", "@nortexte": "BUDF0420109D", "@numtexte": "2004-222", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-11" }, { "@id": "LEGIARTI000006322128", "@num": "45", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000262063", "#text": "Décret2005-1094", "@sens": "cible", "@cidtexte": "JORFTEXT000000262063", "@nortexte": "INDI0505288D", "@numtexte": "2005-1094", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-01" }, { "@id": "JORFTEXT000000268011", "#text": "Décret2005-1649", "@sens": "cible", "@cidtexte": "JORFTEXT000000268011", "@nortexte": "BUDF0520191D", "@numtexte": "2005-1649", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000006322620", "@num": "26", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFTEXT000000819043", "#text": "LOI2006-686", "@sens": "cible", "@cidtexte": "JORFTEXT000000819043", "@nortexte": "DEVX0100081L", "@numtexte": "2006-686", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-06-13" }, { "@id": "JORFTEXT000000240700", "#text": "LOI2006-739", "@sens": "cible", "@cidtexte": "JORFTEXT000000240700", "@nortexte": "ECOX0600036L", "@numtexte": "2006-739", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-06-28" }, { "@id": "LEGIARTI000006877949", "@num": "Annexe", "#text": "Arrêté du 15 décembre 2006 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000819848", "@nortexte": "DEVP0650661A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-12-15" }, { "@id": "JORFTEXT000000615000", "#text": "LOI2006-1666", "@sens": "cible", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000006322778", "@num": "42", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "JORFTEXT000000273196", "#text": "LOI2006-1771", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "JORFTEXT000000649171", "#text": "LOI2006-1772", "@sens": "cible", "@cidtexte": "JORFTEXT000000649171", "@nortexte": "DEVX0400302L", "@numtexte": "2006-1772", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006849297", "@num": "101", "#text": "Loi n°2006-1772 du 30 décembre 2006 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649171", "@nortexte": "DEVX0400302L", "@numtexte": "2006-1772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000022401508", "@num": "1", "#text": "Décret n°2007-721 du 7 mai 2007 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000645212", "@nortexte": "INDE0750717D", "@numtexte": "2007-721", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-07" }, { "@id": "LEGIARTI000006263853", "@num": "1", "#text": "Décret n°2007-721 du 7 mai 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000645212", "@nortexte": "INDE0750717D", "@numtexte": "2007-721", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-07" }, { "@id": "LEGIARTI000035100644", "@num": "1", "#text": "Décret n°2007-721 du 7 mai 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000645212", "@nortexte": "INDE0750717D", "@numtexte": "2007-721", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-07" }, { "@id": "JORFTEXT000000645212", "#text": "Décret2007-721", "@sens": "cible", "@cidtexte": "JORFTEXT000000645212", "@nortexte": "INDE0750717D", "@numtexte": "2007-721", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-07" }, { "@id": "LEGITEXT000017836813", "#text": "Décret n°2007-1870\n du 26 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017764402", "@nortexte": "DEVE0772964D", "@numtexte": "2007-1870", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "JORFTEXT000017764402", "#text": "Décret n°2007-1870 du 26 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017764402", "@nortexte": "DEVE0772964D", "@numtexte": "2007-1870", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "JORFTEXT000017764402", "#text": "Décret n°2007-1870 du 26 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017764402", "@nortexte": "DEVE0772964D", "@numtexte": "2007-1870", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "JORFTEXT000021533823", "#text": "Arrêté du 23 décembre 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021533823", "@nortexte": "BCFB0930582A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-23" }, { "@id": "LEGITEXT000022167843", "#text": "Ordonnance n°2010-420 du 27 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "JORFTEXT000022165701", "#text": "Ordonnance n°2010-420 du 27 avril 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "JORFTEXT000022391944", "#text": "Décret n°2010-691 du 24 juin 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022391944", "@nortexte": "DEVE1008779D", "@numtexte": "2010-691", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-24" }, { "@id": "LEGIARTI000023660290", "@num": "Décision n° 2010-DC-0195", "#text": "Arrêté du 3 décembre 2010 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023658045", "@nortexte": "DEVP1029542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-03" }, { "@id": "LEGIARTI000023660299", "@num": "Annexe à la décision", "#text": "Arrêté du 3 décembre 2010 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023658045", "@nortexte": "DEVP1029542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-03" }, { "@id": "JORFARTI000023658050", "#text": "Arrêté du 3 décembre 2010 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023658045", "@nortexte": "DEVP1029542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-03" }, { "@id": "JORFARTI000023658058", "#text": "Arrêté du 3 décembre 2010 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023658045", "@nortexte": "DEVP1029542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-03" }, { "@id": "JORFARTI000023724784", "#text": "Décision n° 2010-105/106 QPC du 17 mars 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023724783", "@nortexte": "CSCX1107873S", "@numtexte": "2010-105/106 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-03-17" }, { "@id": "JORFARTI000023724768", "#text": "Décision n°2010-104 QPC du 17 mars 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023724767", "@nortexte": "CSCX1107872S", "@numtexte": "2010-104 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-03-17" }, { "@id": "JORFTEXT000025023655", "#text": "Décret n°2011-1935 du 22 décembre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025023655", "@nortexte": "EFIR1120626D", "@numtexte": "2011-1935", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-22" }, { "@id": "LEGITEXT000027844420", "#text": "Décret n°2013-737\n du 12 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027842802", "@nortexte": "DEVR1307869D", "@numtexte": "2013-737", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-12" }, { "@id": "JORFTEXT000027842802", "#text": "Décret n°2013-737\n du 12 août 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027842802", "@nortexte": "DEVR1307869D", "@numtexte": "2013-737", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-12" }, { "@id": "JORFARTI000027979596", "#text": "Décision n°2013-340 QPC du 20 septembre 2013 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027979595", "@nortexte": "CSCX1323741S", "@numtexte": "2013-340 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2013-09-20" }, { "@id": "LEGITEXT000028413045", "#text": "Décret n°2013-1271\n du 27 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028398650", "@nortexte": "DEVR1326777D", "@numtexte": "2013-1271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-27" }, { "@id": "JORFTEXT000028398650", "#text": "Décret n°2013-1271 du 27 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028398650", "@nortexte": "DEVR1326777D", "@numtexte": "2013-1271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-27" }, { "@id": "JORFTEXT000028398650", "#text": "Décret n°2013-1271 du 27 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028398650", "@nortexte": "DEVR1326777D", "@numtexte": "2013-1271", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-27" }, { "@id": "LEGIARTI000028428568", "@num": "58", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 58 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000044981826", "@num": "58", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 58 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000049572950", "@num": "58", "#text": "LOI n°2013-1279 du 29 décembre 2013 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000029930136", "#text": "DÉCRET n°2014-1546 du 19 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029927098", "@nortexte": "DEVR1420466D", "@numtexte": "2014-1546", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-19" }, { "@id": "JORFTEXT000029927098", "#text": "DÉCRET n°2014-1546 du 19 décembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029927098", "@nortexte": "DEVR1420466D", "@numtexte": "2014-1546", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-19" }, { "@id": "LEGITEXT000033708469", "#text": "Décret n°2016-1841 du 23 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033691481", "@nortexte": "DEVR1628197D", "@numtexte": "2016-1841", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-23" }, { "@id": "JORFTEXT000033691481", "#text": "Décret n°2016-1841 du 23 décembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033691481", "@nortexte": "DEVR1628197D", "@numtexte": "2016-1841", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-23" }, { "@id": "JORFTEXT000033735280", "#text": "Arrêté du 20 décembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033735280", "@nortexte": "ECFB1635389A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-20" }, { "@id": "JORFTEXT000033735420", "#text": "Arrêté du 28 décembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033735420", "@nortexte": "ECFB1638818A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-28" }, { "@id": "LEGITEXT000035096971", "#text": "Décret n°2017-1130 du 3 juillet 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035096405", "@nortexte": "TRER1706104D", "@numtexte": "2017-1130", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-03" }, { "@id": "JORFTEXT000035096405", "#text": "Décret n°2017-1130 du 3 juillet 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035096405", "@nortexte": "TRER1706104D", "@numtexte": "2017-1130", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-03" }, { "@id": "JORFTEXT000036269275", "#text": "Arrêté du 4 décembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036269275", "@nortexte": "CPAB1733563A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-04" }, { "@id": "JORFTEXT000036342633", "#text": "Arrêté du 12 décembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036342633", "@nortexte": "CPAB1733373A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-12" }, { "@id": "JORFTEXT000037846264", "#text": "Arrêté du 18 décembre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037846264", "@nortexte": "CPAB1832606A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-18" }, { "@id": "JORFTEXT000037846272", "#text": "Arrêté du 19 décembre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037846272", "@nortexte": "CPAB1832538A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-19" }, { "@id": "JORFTEXT000039667820", "#text": "Arrêté du 18 décembre 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000039667820", "@nortexte": "CPAB1934807A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-18" }, { "@id": "JORFARTI000041781973", "#text": "Décision n°2019-832/333 QPC du 3 avril 2020 - 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art. 121 KA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302643", "@num": "102 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 102 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302644", "@num": "102 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 102 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302760", "@num": "150 H bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 H bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302714", "@num": "150-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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L52 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315029", "@num": "L52 A", "#text": "Livre des procédures fiscales - art. L52 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 99-1172 du 30 décembre 1999", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "BUDGET 2000", "EQUILIBRE FINANCIER", "RESSOURCE", "CHARGE", "SERVICE", "MOYEN", "IMPOT", "REVENU", "MESURE FISCALE", "TAXE", "CODE GENERAL DES IMPOTS", "CGI", "CODE DES DOUANES", "CODE DE LA SECURITE SOCIALE", "CODE FORESTIER", "LIVRE DES PROCEDURES FISCALES", "LPF", "CODE RURAL", "CODE DES PENSIONS MILITAIRES D'INVALIDITE ET DES VICTIMES DE LA GUERRE", "CODE DU TRAVAIL", "NON CONFORMITE A LA CONSTITUTION", "CONSEIL CONSTITUTIONNEL", "PROJET DE LOI", "TAXE SUR LES INSTALLATIONS NUCLEAIRES DE BASE‎", "TAXE INB" ] }, "TITREFULL": "LOI de finances pour 2000 (n° 99-1172 du 30 décembre 1999) (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000762233", "NOR": "ECOX9900112L", "NUM": "99-1172", "DATE_PUBLI": "1999-12-31", "DATE_TEXTE": "1999-12-30", "NUM_PARUTION": 303, "NUM_SEQUENCE": 1, "ORIGINE_PUBLI": "JORF n°0303 du 31 décembre 1999", "PAGE_DEB_PUBLI": 19914, "PAGE_FIN_PUBLI": 19968 } }, "META_COMMUN": { "ID": "JORFTEXT000000762233", "URL": "texte/version/JORF/TEXT/00/00/00/76/22/JORFTEXT000000762233.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1999/12/30/ECOX9900112L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LS9991172", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1999/12/30/99-1172/jo/texte" } } }, "VISAS": { "CONTENU": "

L'Assemblée nationale et le Sénat ont délibéré,

L'Assemblée nationale a adopté,

Vu la décision du Conseil constitutionnel no 99-424 DC en date du 29 décembre 1999 ;

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

Première partie

CONDITIONS GENERALES

DE L'EQUILIBRE FINANCIER

TITRE Ier

DISPOSITIONS RELATIVES AUX RESSOURCES

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

Fait à Paris, le 30 décembre 1999.

Jacques Chirac

Par le Président de la République :

Le Premier ministre,

Lionel Jospin

Le ministre de l'économie,

des finances et de l'industrie,

Christian Sautter

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000762233", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006302755", "typelien": "SPEC_APPLI" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006302755", "liens_entrants": true }

Article 150-0 E AUTONOME MODIFIE, en vigueur du 31/03/2000 au 01/01/2014 (Code général des impôts)