{ "article": { "LEGIARTI000006302864": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "154 bis A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2004-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006302864", "URL": "article/LEGI/ARTI/00/00/06/30/28/LEGIARTI000006302864.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0154ABXXXXXCB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006321815", "@num": "82", "#text": "Loi - art. 82 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "JORFTEXT000000438251", "#text": "Décret 2004-304 2004-03-26", "@sens": "source", "@cidtexte": "JORFTEXT000000438251", "@nortexte": "BUDF0400011D", "@numtexte": "2004-304", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-26" }, { "@id": "LEGIARTI000006307451", "@num": "154 bis", "#text": "Code général des impôts, CGI. - art. 154 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197227", "@fin": "2999-01-01", "#text": "4 bis A : Imposition de certains revenus de remplacement", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191582", "@fin": "2999-01-01", "#text": "VIII : Dispositions communes aux différentes catégories de revenus", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006302863", "@fin": "2004-01-01", "@num": "154 bis A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302864", "@fin": "2017-01-01", "@num": "154 bis A", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781326", "@fin": "2019-10-01", "@num": "154 bis A", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038836664", "@fin": "2999-01-01", "@num": "154 bis A", "@etat": "VIGUEUR", "@debut": "2019-10-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les prestations servies par les régimes ou au titre des contrats visés au deuxième alinéa du I de l'article 154 bis sous forme de revenus de remplacement sont prises en compte pour la détermination du revenu imposable de leur bénéficiaire.
\n
" } }, "LEGIARTI000006321815": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "82", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006321815", "URL": "article/LEGI/ARTI/00/00/06/32/18/LEGIARTI000006321815.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEKMXXXXXX082AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006758666", "@num": "109", "#text": "Loi n°2003-775 du 21 août 2003 - art. 109 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "LEGIARTI000006758673", "@num": "114", "#text": "Loi n°2003-775 du 21 août 2003 - art. 114 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "JORFTEXT000000612133", "#text": "Loi 2003-1311 2003-12-30 Finances pour 2004 JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006307459", "@num": "154 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 154 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302864", "@num": "154 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 154 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302858", "@num": "154 bis-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 154 bis-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307919", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303063", "@num": "163 quatervicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quatervicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309060", "@num": "237 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 237 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307118", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740359", "@num": "L137-5", "#text": "Code de la sécurité sociale. - art. L137-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741963", "@num": "L242-1", "#text": "Code de la sécurité sociale. - art. L242-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646394", "@num": "L132-12", "#text": "Code du travail - art. L132-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650058", "@num": "L443-1-2", "#text": "Code du travail - art. L443-1-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649458", "@num": "L443-2", "#text": "Code du travail - art. L443-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649953", "@num": "L443-7", "#text": "Code du travail - art. L443-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649992", "@num": "L214-39", "#text": "Code monétaire et financier - art. L214-39 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651944", "@num": "L221-18", "#text": "Code monétaire et financier - art. L221-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585684", "@num": "L741-10", "#text": "Code rural - art. L741-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134214", "@fin": "2999-01-01", "#text": "A. - Mesures fiscales.", "@debut": "2003-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114809", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2003-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084645", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : MOYENS DES SERVICES ET DISPOSITIONS SPECIALES", "@debut": "2003-12-31" } ] }, "@cid": "JORFTEXT000000612133", "@nor": "ECOX0300134L", "@num": "2003-1311", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 2004 (n° 2003-1311 du 30 décembre 2003) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000612133", "@c_titre_court": "Loi de finances pour 2004 (n° 2003-1311 du 30 décembre 2003" }, { "@fin": "2999-01-01", "#text": "Loi n° 2003-1311 du 30 décembre 2003 de finances pour 2004 (1).", "@debut": "2003-12-31", "@id_txt": "LEGITEXT000005754523", "@c_titre_court": "Loi n° 2003-1311 du 30 décembre 2003" } ], "@date_publi": "2003-12-31", "@date_signature": "2003-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006321815", "@fin": "2999-01-01", "@num": "82", "@etat": "VIGUEUR", "@debut": "2003-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Paragraphe modificateur.
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II. - A. - Les dispositions des A, C, D et G du I s'appliquent à compter de l'imposition des revenus de l'année 2004.
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B. - Les dispositions des E et F du I s'appliquent pour la détermination des résultats des exercices clos ou des périodes d'imposition arrêtées à compter du 1er janvier 2004.
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III. - Paragraphe modificateur.
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IV. - Dans l'ensemble des dispositions législatives et réglementaires en vigueur, la désignation des produits d'épargne retraite est ainsi modifiée :
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1° Les mots : \"plan partenarial d'épargne salariale volontaire pour la retraite\" sont remplacés par les mots : \"plan d'épargne pour la retraite collectif\" ;
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2° Les mots : \"plans partenariaux d'épargne salariale volontaire pour la retraite\" sont remplacés par les mots : \"plans d'épargne pour la retraite collectifs\".
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V. - Paragraphe modificateur.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006321815", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006302864", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000438251": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000335995", "#text": "Loi n° 51-247 du 1er mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "LEGIARTI000006295268", "@num": "120", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 120 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295380", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294238", "@num": "171 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 K (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295868", "@num": "335", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 335 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295870", "@num": "336", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 336 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295872", "@num": "337", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 337 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295874", "@num": "338", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 338 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295991", "@num": "339", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 339 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295997", "@num": "340", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 340 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296002", "@num": "341", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 341 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295907", "@num": "358", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 358 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295916", "@num": "359", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 359 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295922", "@num": "360", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 360 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295931", "@num": "361", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 361 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294977", "@num": "361 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 361 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296085", "@num": "363 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AE (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294994", "@num": "363 AF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AF (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296092", "@num": "363 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295973", "@num": "363 AH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AH (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295979", "@num": "363 AI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AI (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298838", "@num": "111 quater T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater T (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299318", "@num": "313 BR bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BR bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297725", "@num": "38 septdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298030", "@num": "42", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 42 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296808", "@num": "49 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302659", "@num": "115 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 115 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307290", "@num": "121", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305968", "@num": "1382 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1382 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307388", "@num": "150 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302864", "@num": "154 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 154 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302870", "@num": "154 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 154 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306515", "@num": "1600-0 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306529", "@num": "1600-0 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306767", "@num": "1628 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1628 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303063", "@num": "163 quatervicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quatervicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306776", "@num": "1635 bis-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306801", "@num": "1635 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306771", "@num": "1635-0 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635-0 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311932", "@num": "1647", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312040", "@num": "1649", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308239", "@num": "173", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313053", "@num": "1761", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1761 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308355", "@num": "199", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308375", "@num": "199 ter B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308597", "@num": "210", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 210 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308993", "@num": "235 ter J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309061", "@num": "237 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 237 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309119", "@num": "238 bis GA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis GA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303979", "@num": "238 bis GB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis GB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304013", "@num": "238 bis HP", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HP (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304045", "@num": "238 bis J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304372", "@num": "279 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 279 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304423", "@num": "284", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 284 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302236", "@num": "31 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302318", "@num": "39 AJ", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 AJ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302482", "@num": "69 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 69 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305441", "@num": "789", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 789 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307841", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302581", "@num": "83 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310938", "@num": "885 P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310944", "@num": "885 Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465487", "@num": "1382 B", "#text": "Code général des impôts, CGI. - art. 1382 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781326", "@num": "154 bis A", "#text": "Code général des impôts, CGI. - art. 154 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836664", "@num": "154 bis A", "#text": "Code général des impôts, CGI. - art. 154 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034596315", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464777", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302318", "@num": "39 AJ", "#text": "Code général des impôts, CGI. - art. 39 AJ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295268", "@num": "120", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 120 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045128756", "@num": "335", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 335 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045128752", "@num": "336", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 336 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045128749", "@num": "337", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 337 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045128746", "@num": "338", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 338 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045128741", "@num": "339", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 339 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045128738", "@num": "340", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 340 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829272", "@num": "L152 B", "#text": "Livre des procédures fiscales - art. L152 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315364", "@num": "L152 B", "#text": "Livre des procédures fiscales - art. L152 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037062903", "@num": "L152 B", "#text": "Livre des procédures fiscales - art. L152 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316738", "@num": "R247-11", "#text": "Livre des procédures fiscales - art. R247-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°2004-304 du 26 mars 2004", "MCS_TXT": { "MC": [ "BUDGET", "REFORME BUDGETAIRE", "CODE GENERAL DES IMPOTS", "CGI", "INCORPORATION", "LIVRE DES PROCEDURES FISCALES", "INFORMATIQUE", "TERMINAL", "ACCES", "INTERNET", "HAUT DEBIT", "SATELLITE", "CONTRIBUTION", "FABRICANT", "DISTRIBUTEUR", "DISPOSITIF MEDICAL", "OMI", "TAXE", "POLYNESIE FRANCAISE", "SAINT-PIERRE-ET-MIQUELON", "ILES WALLIS ET FUTUNA", "TAAF" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE BUDGET ET REFORME BUDGETAIRE", "TITREFULL": "Décret n° 2004-304 du 26 mars 2004 portant incorporation au code général des impôts et au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce code et de ce livre" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000438251", "NOR": "BUDF0400011D", "NUM": "2004-304", "DATE_PUBLI": "2004-03-30", "DATE_TEXTE": "2004-03-26", "NUM_PARUTION": 76, "NUM_SEQUENCE": 27, "ORIGINE_PUBLI": "JORF n°76 du 30 mars 2004", "PAGE_DEB_PUBLI": 6067, "PAGE_FIN_PUBLI": 6070 } }, "META_COMMUN": { "ID": "JORFTEXT000000438251", "URL": "texte/version/JORF/TEXT/00/00/00/43/82/JORFTEXT000000438251.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/decret/2004/3/26/BUDF0400011D/jo/texte", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DS004304", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/decret/2004/3/26/2004-304/jo/texte" } } }, "VISAS": { "CONTENU": "

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

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

Fait à Paris, le 26 mars 2004.

Jean-Pierre Raffarin

Par le Premier ministre :

Le ministre délégué au budget

et à la réforme budgétaire,

Alain Lambert

Le ministre de l'économie,

des finances et de l'industrie,

Francis Mer

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000438251", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006302864", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006302864", "liens_entrants": true }

Article 154 bis A AUTONOME MODIFIE, en vigueur du 01/01/2004 au 01/01/2017 (Code général des impôts)