{ "article": { "LEGIARTI000006304076": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 septies C", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304076", "URL": "article/LEGI/ARTI/00/00/06/30/40/LEGIARTI000006304076.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0238DWXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000693456", "#text": "Loi 85-695 1985-07-11 art. 14 IV JORF 12 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006274513", "@num": "14", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 14 (V) JORF 31 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000006293754", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304065", "@num": "238 septies A", "#text": "Code général des impôts, CGI. - art. 238 septies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179610", "@fin": "2999-01-01", "#text": "VI bis : Primes de remboursement et intérêts capitalisés", "@debut": "1985-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006304076", "@fin": "2999-01-01", "@num": "238 septies C", "@etat": "VIGUEUR", "@debut": "1985-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un décret en Conseil d'Etat précise les modalités d'application des articles 238 septies A et 238 septies B et leurs incidences sur le calcul des plus-values ou moins-values éventuellement réalisées en cas de cession, ainsi que les obligations incombant aux émetteurs et aux intermédiaires.
\n
(1) Annexe II, art. 39 EA et 50 A.
" } }, "LEGIARTI000006274513": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "14", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006274513", "URL": "article/LEGI/ARTI/00/00/06/27/45/LEGIARTI000006274513.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDCXXXXXX014AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274622", "@num": "14", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006308359", "@num": "199 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308713", "@num": "220", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304072", "@num": "238 septies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 septies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304076", "@num": "238 septies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 septies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000693429", "@num": "85-1404", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°85-1404 du 30 décembre 1985 DE FINANCES RECTIFICATIVE POUR 1985", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000693429", "@c_titre_court": "Loi n°85-1404 du 30 décembre 1985" }, { "@fin": "2999-01-01", "#text": "Loi n° 85-1404 du 30 décembre 1985 de finances rectificative pour 1985 (1)", "@debut": "1985-12-31", "@id_txt": "LEGITEXT000006068884", "@c_titre_court": "Loi n° 85-1404 du 30 décembre 1985" } ], "@date_publi": "1985-12-31", "@date_signature": "1985-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006274513", "@fin": "2999-01-01", "@num": "14", "@etat": "VIGUEUR", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002280770", "@fin": "2999-01-01", "@num": "14", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Paragraphe modificateur
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II - Les primes de remboursement ou intérêts mentionnés au paragraphe I, afférents aux titres et droits détenus par les sociétés d'investissement à capital variable (S.I.C.A.V.) et fonds communs de placement, sont, pour le calcul de l'impôt, réputés distribués chaque année entre les actionnaires ou porteurs de parts pour un montant défini selon les modalités prévues au même paragraphe.
\n
III - Paragraphe modificateur
\n
" } }, "LEGIARTI000006293754": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1986-01-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006293754", "URL": "article/LEGI/ARTI/00/00/06/29/37/LEGIARTI000006293754.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0050ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 125 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 238 septies B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006324947", "@num": "1", "#text": "Décret n°86-90 du 21 janvier 1986 - art. 1 (V) JORF 22 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000882780", "@numtexte": "86-90", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-01-21" }, { "@id": "LEGIARTI000006324948", "@num": "2", "#text": "Décret n°86-90 du 21 janvier 1986 - art. 2 (V) JORF 22 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000882780", "@numtexte": "86-90", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-01-21" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000006304076", "@num": "238 septies C", "#text": "Code général des impôts, CGI. - art. 238 septies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191229", "@fin": "2999-01-01", "#text": "3 bis : Primes de remboursement et intérêts capitalisés", "@debut": "1986-01-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179189", "@fin": "2999-01-01", "#text": "III : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161970", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146655", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293754", "@fin": "1992-07-04", "@num": "50 A", "@etat": "MODIFIE", "@debut": "1986-01-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006293755", "@fin": "2999-01-01", "@num": "50 A", "@etat": "VIGUEUR", "@debut": "1992-07-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application de l'article 238 septies B du code général des impôts, le prélèvement prévu à l'article 125 A du même code est opéré à la date anniversaire du titre.
\n
Ce prélèvement est pratiqué par la personne chez laquelle les titres ou droits correspondants sont déposés sur le compte approvisionné par le contribuable à cet effet.
\n
La personne qui pratique le prélèvement est tenue de déclarer à l'administration l'identité, l'adresse des bénéficiaires ainsi que les sommes versées pour le compte de chacun d'eux.
" } }, "LEGIARTI000006293755": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006293755", "URL": "article/LEGI/ARTI/00/00/06/29/37/LEGIARTI000006293755.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0050ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318343", "@num": "57", "#text": "Loi - art. 57 (M) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000359191", "#text": "Décret 92-836 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000359191", "@nortexte": "BUDF9200027D", "@numtexte": "92-836", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "@id": "LEGIARTI000006304076", "@num": "238 septies C", "#text": "Code général des impôts, CGI. - art. 238 septies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307295", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304072", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191229", "@fin": "2999-01-01", "#text": "3 bis : Primes de remboursement et intérêts capitalisés", "@debut": "1986-01-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179189", "@fin": "2999-01-01", "#text": "III : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161970", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146655", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293754", "@fin": "1992-07-04", "@num": "50 A", "@etat": "MODIFIE", "@debut": "1986-01-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006293755", "@fin": "2999-01-01", "@num": "50 A", "@etat": "VIGUEUR", "@debut": "1992-07-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application des I à III de l'article 238 septies B du code général des impôts, le prélèvement prévu à l'article 125 A du même code est opéré à la date anniversaire du titre.
\n
Ce prélèvement est pratiqué par la personne chez laquelle les titres ou droits correspondants sont déposés sur le compte approvisionné par le contribuable à cet effet.
\n
La personne qui pratique le prélèvement est tenue de déclarer à l'administration l'identité, l'adresse des bénéficiaires ainsi que les sommes versées pour le compte de chacun d'eux.
" } }, "LEGIARTI000006304065": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 septies A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1985-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006304065", "URL": "article/LEGI/ARTI/00/00/06/30/40/LEGIARTI000006304065.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0238DUXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000693456", "#text": "Loi 85-695 1985-07-11 art. 14 II, V JORF 12 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000509065", "#text": "Loi 88-1201 1988-12-23 art. 42 III", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000037526673", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805657", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427378", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304076", "@num": "238 septies C", "#text": "Code général des impôts, CGI. - art. 238 septies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304083", "@num": "238 septies D", "#text": "Code général des impôts, CGI. - art. 238 septies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 86-1086 1986-07-10", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179610", "@fin": "2999-01-01", "#text": "VI bis : Primes de remboursement et intérêts capitalisés", "@debut": "1985-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304065", "@fin": "1992-07-04", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304066", "@fin": "1993-01-05", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304067", "@fin": "1993-08-18", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304068", "@fin": "1994-09-02", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304069", "@fin": "2000-03-31", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304070", "@fin": "2003-12-31", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304071", "@fin": "2016-12-31", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033815670", "@fin": "2999-01-01", "@num": "238 septies A", "@etat": "VIGUEUR", "@debut": "2016-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsqu'une personne acquiert le droit au paiement du principal ou le droit au paiement d'intérêts d'une obligation, la prime de remboursement s'entend de la différence entre :
\n
a) Le capital ou l'intérêt qu'elle perçoit ;
\n
b) Le prix de souscription ou le prix d'acquisition originel du droit correspondant.
\n
Ces dispositions ne s'appliquent qu'aux titres émis à compter du 1er juin 1985.
\n
Elles ne s'appliquent pas aux titres démembrés lors d'une succession.
" } }, "LEGIARTI000006304066": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 septies A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-05", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006304066", "URL": "article/LEGI/ARTI/00/00/06/30/40/LEGIARTI000006304066.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0238DUXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 118, 124 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006318343", "@num": "57", "#text": "Loi - art. 57 (M) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000359191", "#text": "Décret 92-836 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000359191", "@nortexte": "BUDF9200027D", "@numtexte": "92-836", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "@id": "LEGIARTI000037526673", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805657", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427378", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304076", "@num": "238 septies C", "#text": "Code général des impôts, CGI. - art. 238 septies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304083", "@num": "238 septies D", "#text": "Code général des impôts, CGI. - art. 238 septies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179610", "@fin": "2999-01-01", "#text": "VI bis : Primes de remboursement et intérêts capitalisés", "@debut": "1985-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304065", "@fin": "1992-07-04", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304066", "@fin": "1993-01-05", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304067", "@fin": "1993-08-18", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304068", "@fin": "1994-09-02", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304069", "@fin": "2000-03-31", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304070", "@fin": "2003-12-31", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304071", "@fin": "2016-12-31", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033815670", "@fin": "2999-01-01", "@num": "238 septies A", "@etat": "VIGUEUR", "@debut": "2016-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Lorsqu'une personne acquiert le droit au paiement du principal ou le droit au paiement d'intérêts d'une obligation provenant d'un démembrement effectué avant le 1er juin 1991, la prime de remboursement s'entend de la différence entre :

a) Le capital ou l'intérêt qu'elle perçoit ;

b) Le prix de souscription ou le prix d'acquisition originel du droit correspondant.

II. - Constitue une prime de remboursement :

1. Pour les emprunts négociables visés à l'article 118 et les titres de créances négociables visés à l'article 124 B émis à compter du 1er janvier 1992, la différence entre les sommes ou valeurs à recevoir et celles versées lors de l'acquisition ; toutefois, n'entrent pas dans la définition de la prime les intérêts versés chaque année et restant à recevoir après l'acquisition ;

2. Pour les emprunts ou titres de même nature démembrés à compter du 1er juin 1991, la différence entre les sommes ou valeurs à recevoir et le prix d'acquisition du droit au paiement du principal, d'intérêts ou de toute autre rémunération de l'emprunt, ou du titre représentatif de l'un de ces droits.

Les dispositions du présent II sont applicables à un emprunt qui fait l'objet d'émissions successives et d'une cotation en bourse unique si une partie de cet emprunt a été émise avant le 1er janvier 1992.

III. - Les dispositions du I et du 2 du II ne s'appliquent qu'aux titres émis à compter du 1er juin 1985.

Elles ne s'appliquent pas aux titres démembrés lors d'une succession.

" } }, "LEGIARTI000006304067": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 septies A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1993-01-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006304067", "URL": "article/LEGI/ARTI/00/00/06/30/40/LEGIARTI000006304067.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0238DUXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 118, 124 B, 124", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006318755", "@num": "82", "#text": "Loi - art. 82 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000037526673", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805657", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427378", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304076", "@num": "238 septies C", "#text": "Code général des impôts, CGI. - art. 238 septies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304083", "@num": "238 septies D", "#text": "Code général des impôts, CGI. - art. 238 septies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "cette modification n'est pas prise en compte lors de la codification du 18 août 1993)", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179610", "@fin": "2999-01-01", "#text": "VI bis : Primes de remboursement et intérêts capitalisés", "@debut": "1985-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304065", "@fin": "1992-07-04", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304066", "@fin": "1993-01-05", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304067", "@fin": "1993-08-18", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304068", "@fin": "1994-09-02", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304069", "@fin": "2000-03-31", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304070", "@fin": "2003-12-31", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304071", "@fin": "2016-12-31", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033815670", "@fin": "2999-01-01", "@num": "238 septies A", "@etat": "VIGUEUR", "@debut": "2016-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

a) Le capital ou l'intérêt qu'elle perçoit ;

b) Le prix de souscription ou le prix d'acquisition originel du droit correspondant.

II. - Constitue une prime de remboursement :

1 Pour les emprunts négociables visés à l'article 118 et les titres de créances négociables visés à l'article 124 B émis à compter du 1er janvier 1992, la différence entre les sommes ou valeurs à recevoir et celles versées lors de l'acquisition ; toutefois, n'entrent pas dans la définition de la prime les intérêts versés chaque année et restant à recevoir après l'acquisition ;

2 Pour les emprunts ou titres de même nature démembrés à compter du 1er juin 1991, la différence entre les sommes ou valeurs à recevoir et le prix d'acquisition du droit au paiement du principal, d'intérêts ou de toute autre rémunération de l'emprunt, ou du titre représentatif de l'un de ces droits.

Les dispositions du présent II sont applicables à un emprunt qui fait l'objet d'émissions successives et d'une cotation en bourse unique si une partie de cet emprunt a été émise (avant) le 1er janvier 1992.

III. - Les dispositions du I et du 2 du II ne s'appliquent qu'aux titres émis à compter du 1er juin 1985.

Elles ne s'appliquent pas aux titres démembrés lors d'une succession.

((Elles sont applicables aux contrats autres que ceux visés au II et ayant la nature de ceux mentionnés à l'article 124 qui sont conclus à compter du 1er septembre 1992)).

" } }, "LEGIARTI000006304068": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 septies A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006304068", "URL": "article/LEGI/ARTI/00/00/06/30/40/LEGIARTI000006304068.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0238DUXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 118, 124 B, 238 septies E", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006318343", "@num": "57", "#text": "Loi - art. 57 (M) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318523", "@num": "14", "#text": "Loi - art. 14 () JORF 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000545997", "#text": "Décret 93-1127 1993-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "LEGIARTI000037526673", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805657", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427378", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304076", "@num": "238 septies C", "#text": "Code général des impôts, CGI. - art. 238 septies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304083", "@num": "238 septies D", "#text": "Code général des impôts, CGI. - art. 238 septies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179610", "@fin": "2999-01-01", "#text": "VI bis : Primes de remboursement et intérêts capitalisés", "@debut": "1985-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304065", "@fin": "1992-07-04", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304066", "@fin": "1993-01-05", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304067", "@fin": "1993-08-18", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304068", "@fin": "1994-09-02", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304069", "@fin": "2000-03-31", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304070", "@fin": "2003-12-31", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304071", "@fin": "2016-12-31", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033815670", "@fin": "2999-01-01", "@num": "238 septies A", "@etat": "VIGUEUR", "@debut": "2016-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

a) Le capital ou l'intérêt qu'elle perçoit ;

b) Le prix de souscription ou le prix d'acquisition originel du droit correspondant.

II. - Constitue une prime de remboursement :

Les dispositions du présent II sont applicables à un emprunt qui fait l'objet d'émissions successives et d'une cotation en bourse unique si une partie de cet emprunt a été émise après le 1er janvier 1992.

III. - Les dispositions du I et du 2 du II ne s'appliquent qu'aux titres émis à compter du 1er juin 1985.

Elles ne s'appliquent pas aux titres démembrés lors d'une succession.

IV. - Les dispositions du présent article cessent de s'appliquer aux titres ou droits émis à compter du 1er janvier 1993 et détenus par les contribuables autres que ceux mentionnés au V de l'article 238 septies E.

" } }, "LEGIARTI000006304069": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 septies A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006304069", "URL": "article/LEGI/ARTI/00/00/06/30/40/LEGIARTI000006304069.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0238DUXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 118, 120, 124 B, 238 septies E", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000684770", "#text": "Loi 93-1353 1993-12-30 art. 3 IV", "@sens": "source", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275733", "@num": "3", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGIARTI000037526673", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805657", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427378", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304076", "@num": "238 septies C", "#text": "Code général des impôts, CGI. - art. 238 septies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304083", "@num": "238 septies D", "#text": "Code général des impôts, CGI. - art. 238 septies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1999-06-24 5G-5-99", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Instruction 1999-06-24 5I-4-99", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179610", "@fin": "2999-01-01", "#text": "VI bis : Primes de remboursement et intérêts capitalisés", "@debut": "1985-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304065", "@fin": "1992-07-04", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304066", "@fin": "1993-01-05", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304067", "@fin": "1993-08-18", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304068", "@fin": "1994-09-02", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304069", "@fin": "2000-03-31", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304070", "@fin": "2003-12-31", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304071", "@fin": "2016-12-31", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033815670", "@fin": "2999-01-01", "@num": "238 septies A", "@etat": "VIGUEUR", "@debut": "2016-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

a) Le capital ou l'intérêt qu'elle perçoit ;

b) Le prix de souscription ou le prix d'acquisition originel du droit correspondant.

II. - Constitue une prime de remboursement :

1. Pour les emprunts négociables visés à l'article 118 ((et aux 6° et 7° de l'article 120)) (1) , et les titres de créances négociables visés à l'article 124 B émis à compter du 1er janvier 1992, la différence entre les sommes ou valeurs à recevoir et celles versées lors de l'acquisition ; toutefois, n'entrent pas dans la définition de la prime les intérêts versés chaque année et restant à recevoir après l'acquisition ;

((III. - Les dispositions du 1 et du 2 du II ne s'appliquent qu'aux titres émis à compter du 1er juin 1985. Elles ne s'appliquent pas aux titres démembrés lors d'une succession.

((Les dispositions du II sont applicables à tous les contrats mentionnés à l'article 124 qui sont conclus ou démembrés à compter du 1er janvier 1993 )).

((Les dispositions du II s'appliquent également aux emprunts, titres ou droits visés aux 6° et 7° de l'article 120 émis ou démembrés à compter du 1er janvier 1993 ou qui font l'objet d'émissions successives et d'une cotation en bourse unique si une partie de ces emprunts a été émise à compter de la même date)) (1).

(1) Modifications de la loi 93-1353.

\n
" } }, "LEGIARTI000006304070": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 septies A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304070", "URL": "article/LEGI/ARTI/00/00/06/30/40/LEGIARTI000006304070.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0238DUXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 118, 120, 124 B, 238 septies E, 150-0 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037526673", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805657", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427378", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304076", "@num": "238 septies C", "#text": "Code général des impôts, CGI. - art. 238 septies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304083", "@num": "238 septies D", "#text": "Code général des impôts, CGI. - art. 238 septies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1999-06-24 5G-5-99", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Instruction 1999-06-24 5I-4-99", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@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": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179610", "@fin": "2999-01-01", "#text": "VI bis : Primes de remboursement et intérêts capitalisés", "@debut": "1985-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304065", "@fin": "1992-07-04", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304066", "@fin": "1993-01-05", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304067", "@fin": "1993-08-18", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304068", "@fin": "1994-09-02", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304069", "@fin": "2000-03-31", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304070", "@fin": "2003-12-31", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304071", "@fin": "2016-12-31", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033815670", "@fin": "2999-01-01", "@num": "238 septies A", "@etat": "VIGUEUR", "@debut": "2016-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

a) Le capital ou l'intérêt qu'elle perçoit ;

b) Le prix de souscription ou le prix d'acquisition originel du droit correspondant.

II. - Constitue une prime de remboursement :

1. Pour les emprunts négociables visés à l'article 118 et aux 6° et 7° de l'article 120, et les titres de créances négociables visés à l'article 124 B émis à compter du 1er janvier 1992, la différence entre les sommes ou valeurs à recevoir et celles versées lors de l'acquisition ; toutefois, n'entrent pas dans la définition de la prime les intérêts versés chaque année et restant à recevoir après l'acquisition ;

III. - Les dispositions du 1 et du 2 du II ne s'appliquent qu'aux titres émis à compter du 1er juin 1985. Elles ne s'appliquent pas aux titres démembrés lors d'une succession.

Les dispositions du II sont applicables à tous les contrats mentionnés à l'article 124 qui sont conclus ou démembrés à compter du 1er janvier 1993.

Les dispositions du II s'appliquent également aux emprunts, titres ou droits visés aux 6° et 7° de l'article 120 émis ou démembrés à compter du 1er janvier 1993 ou qui font l'objet d'émissions successives et d'une cotation en bourse unique si une partie de ces emprunts a été émise à compter de la même date.

V. - Lorsque les titres ou droits mentionnés au II et au III 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, la prime de remboursement mentionnée au II est calculée à partir du prix ou de la valeur d'acquisition des titres ou droits remis à l'échange, diminué de la soulte reçue ou majoré de la soulte versée.

" } }, "LEGIARTI000006304071": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 septies A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-12-31", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304071", "URL": "article/LEGI/ARTI/00/00/06/30/40/LEGIARTI000006304071.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0238DUXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006321730", "@num": "10", "#text": "Loi - art. 10 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006307267", "@num": "118", "#text": "Code général des impôts, CGI. - art. 118 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526673", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307280", "@num": "120", "#text": "Code général des impôts, CGI. - art. 120 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307292", "@num": "124", "#text": "Code général des impôts, CGI. - art. 124 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302948", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307381", "@num": "150 A bis", "#text": "Code général des impôts, CGI. - art. 150 A bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302770", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302744", "@num": "150-0 B", "#text": "Code général des impôts, CGI. - art. 150-0 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805657", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427378", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304076", "@num": "238 septies C", "#text": "Code général des impôts, CGI. - art. 238 septies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304083", "@num": "238 septies D", "#text": "Code général des impôts, CGI. - art. 238 septies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304077", "@num": "238 septies E", "#text": "Code général des impôts, CGI. - art. 238 septies E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179610", "@fin": "2999-01-01", "#text": "VI bis : Primes de remboursement et intérêts capitalisés", "@debut": "1985-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304065", "@fin": "1992-07-04", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304066", "@fin": "1993-01-05", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304067", "@fin": "1993-08-18", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304068", "@fin": "1994-09-02", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304069", "@fin": "2000-03-31", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304070", "@fin": "2003-12-31", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304071", "@fin": "2016-12-31", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033815670", "@fin": "2999-01-01", "@num": "238 septies A", "@etat": "VIGUEUR", "@debut": "2016-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

a) Le capital ou l'intérêt qu'elle perçoit ;

b) Le prix de souscription ou le prix d'acquisition originel du droit correspondant.

II. - Constitue une prime de remboursement :

III. - Les dispositions du 1 et du 2 du II ne s'appliquent qu'aux titres émis à compter du 1er juin 1985. Elles ne s'appliquent pas aux titres démembrés lors d'une succession.

Les dispositions du II sont applicables à tous les contrats mentionnés à l'article 124 qui sont conclus ou démembrés à compter du 1er janvier 1993.

V. - Lorsque les titres ou droits mentionnés au II et au III 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, au quatrième alinéa de l'article 150 A bis en vigueur avant la date de promulgation de la loi de finances pour 2004 (n° 2003-1311 du 30 décembre 2003) ou au II de l'article 150 UB, la prime de remboursement mentionnée au II est calculée à partir du prix ou de la valeur d'acquisition des titres ou droits remis à l'échange, diminué de la soulte reçue ou majoré de la soulte versée.

" } }, "LEGIARTI000033815670": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 septies A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000033815670", "URL": "article/LEGI/ARTI/00/00/33/81/56/LEGIARTI000033815670.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000033782049", "@num": "32", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000006307267", "@num": "118", "#text": "Code général des impôts, CGI. - art. 118", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526673", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307280", "@num": "120", "#text": "Code général des impôts, CGI. - art. 120", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307292", "@num": "124", "#text": "Code général des impôts, CGI. - art. 124", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302948", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307381", "@num": "150 A bis", "#text": "Code général des impôts, CGI. - art. 150 A bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815743", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302744", "@num": "150-0 B", "#text": "Code général des impôts, CGI. - art. 150-0 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805657", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427378", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304076", "@num": "238 septies C", "#text": "Code général des impôts, CGI. - art. 238 septies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304083", "@num": "238 septies D", "#text": "Code général des impôts, CGI. - art. 238 septies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304077", "@num": "238 septies E", "#text": "Code général des impôts, CGI. - art. 238 septies E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179610", "@fin": "2999-01-01", "#text": "VI bis : Primes de remboursement et intérêts capitalisés", "@debut": "1985-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304065", "@fin": "1992-07-04", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304066", "@fin": "1993-01-05", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304067", "@fin": "1993-08-18", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304068", "@fin": "1994-09-02", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304069", "@fin": "2000-03-31", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304070", "@fin": "2003-12-31", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304071", "@fin": "2016-12-31", "@num": "238 septies A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033815670", "@fin": "2999-01-01", "@num": "238 septies A", "@etat": "VIGUEUR", "@debut": "2016-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

a) Le capital ou l'intérêt qu'elle perçoit ;

b) Le prix de souscription ou le prix d'acquisition originel du droit correspondant.

II. - Constitue une prime de remboursement :

III. - Les dispositions du 1 et du 2 du II ne s'appliquent qu'aux titres émis à compter du 1er juin 1985. Elles ne s'appliquent pas aux titres démembrés lors d'une succession.

Les dispositions du II sont applicables à tous les contrats mentionnés à l'article 124 qui sont conclus ou démembrés à compter du 1er janvier 1993.

V. - Lorsque les titres ou droits mentionnés au II et au III 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, au quatrième alinéa de l'article 150 A bis en vigueur avant la date de promulgation de la loi de finances pour 2004 (n° 2003-1311 du 30 décembre 2003) ou au II de l'article 150 UB, la prime de remboursement mentionnée au II est calculée à partir du prix ou de la valeur d'acquisition des titres ou droits remis à l'échange, diminué du montant de la soulte reçue, qui n'a pas fait l'objet d'une imposition au titre de l'année de l'échange, ou majoré de la soulte versée lors de cet échange.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006304070", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304076", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033815670", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304076", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006304069", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304076", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006304071", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304076", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006293754", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304076", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006304065", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304076", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006274513", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304076", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006304068", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304076", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006293755", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304076", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006304066", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304076", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006304067", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304076", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000312597": { "SM": { "CONTENU": "APPLICATION DE L'ART. 11 DE LA LOI 51247 DU 01-03-1951." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFTEXT000000686689", "#text": "Décret n° 48-1986 du 9 décembre 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFTEXT000000335995", "#text": "Loi n° 51-247 du 1er mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFARTI000002284993", "@num": "11", "#text": "Loi n° 51-247 du 1er mars 1951 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFTEXT000000521285", "#text": "Loi n°69-1161 du 24 décembre 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000521285", "@numtexte": "69-1161", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "JORFARTI000002472122", "@num": "5", "#text": "Loi n°69-1161 du 24 décembre 1969 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000521285", "@numtexte": "69-1161", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "JORFTEXT000000687672", "#text": "Loi n°72-1069 du 4 décembre 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000687672", "@numtexte": "72-1069", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-04" }, { "@id": "JORFTEXT000000508816", "#text": "Loi n°72-1121 du 20 décembre 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@id": "JORFARTI000002069498", "@num": "13", "#text": "Loi n°72-1121 du 20 décembre 1972 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@id": "JORFTEXT000000875967", "#text": "Décret n°73-967 du 16 octobre 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000875967", "@numtexte": "73-967", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1973-10-16" }, { "@id": "JORFTEXT000000333533", "#text": "Loi n°74-1114 du 27 décembre 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000333533", "@numtexte": "74-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-27" }, { "@id": "JORFARTI000002293486", "@num": "13", "#text": "Loi n°74-1114 du 27 décembre 1974 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000000333533", "@numtexte": "74-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-27" }, { "@id": "JORFTEXT000000879848", "#text": "Loi n°76-660 du 19 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000879848", "@numtexte": "76-660", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "JORFTEXT000000333072", "#text": "Loi n° 77-1468 du 30 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000333072", "@numtexte": "77-1468", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000503252", "#text": "Décret n°81-30 du 14 janvier 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000503252", "@numtexte": "81-30", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-01-14" }, { "@id": "JORFARTI000002268588", "@num": "3", "#text": "Décret n°81-30 du 14 janvier 1981 - 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art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "JORFARTI000001103799", "@num": "233", "#text": "Loi n°85-98 du 25 janvier 1985 - art. 233", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "JORFARTI000001102144", "@num": "238", "#text": "Loi n°85-98 du 25 janvier 1985 - art. 238", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "JORFARTI000002072469", "@num": "24", "#text": "Loi n°85-98 du 25 janvier 1985 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "JORFTEXT000000520616", "#text": "Décret n°85-160 du 31 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000520616", "@numtexte": "85-160", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-01-31" }, { "@id": "JORFTEXT000000700688", "#text": "Décret n°85-598 du 10 juin 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000700688", "@numtexte": "85-598", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-06-10" }, { "@id": "JORFTEXT000000867112", "#text": "Décret n°85-656 du 28 juin 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000867112", "@numtexte": "85-656", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-06-28" }, { "@id": "JORFTEXT000000511949", "#text": "Loi n°85-692 du 10 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000511949", "@numtexte": "85-692", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-10" }, { "@id": "JORFTEXT000000693456", "#text": "Loi n° 85-695 du 11 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFARTI000001681637", "@num": "1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFARTI000002071901", "@num": "14", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFARTI000001492542", "@num": "17", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFARTI000002104820", "@num": "19", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFARTI000001492545", "@num": "40", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 40", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFARTI000001103921", "@num": "6", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000693682", "#text": "Loi n°85-703 du 12 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693682", "@numtexte": "85-703", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-12" }, { "@id": "JORFTEXT000000874467", "#text": "LOI n° 85-729 du 18 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000874467", "@numtexte": "85-729", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-18" }, { "@id": "JORFARTI000002071970", "@num": "1", "#text": "LOI n° 85-729 du 18 juillet 1985 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000874467", "@numtexte": "85-729", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-18" }, { "@id": "JORFARTI000001104130", "@num": "26", "#text": "LOI n° 85-729 du 18 juillet 1985 - art. 26", "@sens": "source", "@cidtexte": "JORFTEXT000000874467", "@numtexte": "85-729", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-18" }, { "@id": "JORFTEXT000000317523", "#text": "Loi n°85-772 du 25 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000317523", "@numtexte": "85-772", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFARTI000002467306", "@num": "53", "#text": "Loi n°85-772 du 25 juillet 1985 - art. 53", "@sens": "source", "@cidtexte": "JORFTEXT000000317523", "@numtexte": "85-772", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFARTI000002279767", "@num": "54", "#text": "Loi n°85-772 du 25 juillet 1985 - art. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000317523", "@numtexte": "85-772", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFARTI000001104205", "@num": "55", "#text": "Loi n°85-772 du 25 juillet 1985 - art. 55", "@sens": "source", "@cidtexte": "JORFTEXT000000317523", "@numtexte": "85-772", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFARTI000002495193", "@num": "56", "#text": "Loi n°85-772 du 25 juillet 1985 - art. 56", "@sens": "source", "@cidtexte": "JORFTEXT000000317523", "@numtexte": "85-772", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFTEXT000000874468", "#text": "Loi n° 85-773 du 25 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000874468", "@numtexte": "85-773", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFARTI000001104214", "@num": "1", "#text": "Loi n° 85-773 du 25 juillet 1985 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000874468", "@numtexte": "85-773", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFTEXT000000682301", "#text": "Décret n° 85-863 du 2 août 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000682301", "@numtexte": "85-863", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-02" }, { "@id": "JORFTEXT000000872017", "#text": "Décret n°85-926 du 30 août 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000872017", "@numtexte": "85-926", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-30" }, { "@id": "JORFTEXT000000872251", "#text": "Décret n°85-982 du 17 septembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000872251", "@numtexte": "85-982", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-17" }, { "@id": "JORFTEXT000000336569", "#text": "Décret n°85-1016 du 24 septembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000336569", "@numtexte": "85-1016", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "JORFTEXT000000517522", "#text": "Décret n°85-1012 du 24 septembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000517522", "@numtexte": "85-1012", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "JORFTEXT000000520038", "#text": "Décret n°85-1011 du 24 septembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000520038", "@numtexte": "85-1011", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "JORFTEXT000000701410", "#text": "Décret n°85-1017 du 24 septembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000701410", "@numtexte": "85-1017", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "JORFTEXT000000690642", "#text": "Décret n°85-1048 du 26 septembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000690642", "@numtexte": "85-1048", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-26" }, { "@id": "JORFTEXT000000323801", "#text": "Décret n°85-1102 du 9 octobre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000323801", "@numtexte": "85-1102", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-09" }, { "@id": "JORFTEXT000000682508", "#text": "Décret n°85-1111 du 17 octobre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000682508", "@numtexte": "85-1111", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-17" }, { "@id": "JORFTEXT000000682750", "#text": "Décret n°85-1233 du 22 novembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000682750", "@numtexte": "85-1233", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-11-22" }, { "@id": "JORFTEXT000000320896", "#text": "Loi n°85-1273 du 4 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000320896", "@numtexte": "85-1273", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-04" }, { "@id": "JORFTEXT000000507698", "#text": "Décret n°85-1319 du 12 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000507698", "@numtexte": "85-1319", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-12" }, { "@id": "JORFTEXT000000692975", "#text": "Loi n°85-1321 du 14 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "JORFARTI000001678573", "@num": "37", "#text": "Loi n°85-1321 du 14 décembre 1985 - art. 37", "@sens": "source", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "JORFARTI000001867862", "@num": "39", "#text": "Loi n°85-1321 du 14 décembre 1985 - art. 39", "@sens": "source", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "JORFARTI000002471230", "@num": "41", "#text": "Loi n°85-1321 du 14 décembre 1985 - art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "JORFARTI000001492764", "@num": "42", "#text": "Loi n°85-1321 du 14 décembre 1985 - art. 42", "@sens": "source", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "JORFTEXT000000866619", "#text": "Décret n° 85-1343 du 16 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866619", "@numtexte": "85-1343", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-16" }, { "@id": "JORFTEXT000000866620", "#text": "Décret n°85-1344 du 16 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866620", "@numtexte": "85-1344", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-16" }, { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFARTI000002268432", "@num": "1", "#text": "Décret n° 85-1353 du 17 décembre 1985 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFARTI000002497284", "@num": "3", "#text": "Décret n° 85-1353 du 17 décembre 1985 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000866859", "#text": "Décret n°85-1383 du 26 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866859", "@numtexte": "85-1383", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-26" }, { "@id": "JORFTEXT000000693429", "#text": "Loi n°85-1404 du 30 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002471378", "@num": "11", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001867238", "@num": "13", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002280770", "@num": "14", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001867239", "@num": "15", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001681390", "@num": "16", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 16", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001330376", "@num": "18", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 18", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002279357", "@num": "24", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001104365", "@num": "26", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 26", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@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": "JORFARTI000002072658", "@num": "11", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001867864", "@num": "12", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002280761", "@num": "14", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001678575", "@num": "18", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 18", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001104126", "@num": "2", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001678576", "@num": "20", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 20", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002280763", "@num": "25", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 25", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001493000", "@num": "30", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002280830", "@num": "4", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002280831", "@num": "5", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001104099", "@num": "6", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001493005", "@num": "61", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 61", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001294700", "@num": "64", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 64", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001867920", "@num": "66", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 66", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001524852", "@num": "68", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 68", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002280759", "@num": "7", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001678574", "@num": "8", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001867863", "@num": "9", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000521298", "#text": "Loi n°85-1496 du 31 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000521298", "@numtexte": "85-1496", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-31" }, { "@id": "JORFTEXT000000884664", "#text": "Décret n°86-4 du 3 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000884664", "@numtexte": "86-4", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-01-03" }, { "@id": "JORFTEXT000000512456", "#text": "Loi n°86-16 du 6 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512456", "@numtexte": "86-16", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "JORFTEXT000000512457", "#text": "Loi n°86-17 du 6 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512457", "@numtexte": "86-17", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "JORFTEXT000000337044", "#text": "Décret n°85-1525 du 31 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000337044", "@numtexte": "85-1525", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-31" }, { "@id": "JORFTEXT000000882780", "#text": "Décret n°86-90 du 21 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000882780", "@numtexte": "86-90", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-01-21" }, { "@id": "JORFTEXT000000882912", "#text": "Décret n°86-91 du 21 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000882912", "@numtexte": "86-91", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-01-21" }, { "@id": "JORFTEXT000000331840", "#text": "Décret n°86-95 du 15 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000331840", "@numtexte": "86-95", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-01-15" }, { "@id": "JORFTEXT000000332537", "#text": "Décret n°86-158 du 4 février 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000332537", "@numtexte": "86-158", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-04" }, { "@id": "JORFTEXT000000332539", "#text": "Décret n°86-163 du 4 février 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000332539", "@numtexte": "86-163", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-04" }, { "@id": "JORFTEXT000000700536", "#text": "Décret n°86-159 du 4 février 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000700536", "@numtexte": "86-159", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-04" }, { "@id": "JORFTEXT000000700913", "#text": "Décret n°86-215 du 17 février 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000700913", "@numtexte": "86-215", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "JORFTEXT000000881374", "#text": "Décret n°86-216 du 17 février 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000881374", "@numtexte": "86-216", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "JORFTEXT000000332984", "#text": "Décret n°86-225 du 14 février 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000332984", "@numtexte": "86-225", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-14" }, { "@id": "JORFTEXT000000521986", "#text": "Décret n°86-414 du 13 mars 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000521986", "@numtexte": "86-414", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-13" }, { "@id": "JORFTEXT000000522144", "#text": "Décret n°86-452 du 14 mars 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000522144", "@numtexte": "86-452", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-14" }, { "@id": "JORFTEXT000000692518", "#text": "Décret n°86-517 du 14 mars 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000692518", "@numtexte": "86-517", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-14" }, { "@id": "JORFARTI000002068482", "@num": "53", "#text": "Décret n°86-517 du 14 mars 1986 - art. 53", "@sens": "source", "@cidtexte": "JORFTEXT000000692518", "@numtexte": "86-517", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-14" }, { "@id": "JORFTEXT000000522435", "#text": "Décret n°86-547 du 14 mars 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000522435", "@numtexte": "86-547", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-14" }, { "@id": "JORFTEXT000000885551", "#text": "Décret n°86-744 du 21 mai 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000885551", "@numtexte": "86-744", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-05-21" }, { "@id": "JORFTEXT000000885742", "#text": "Décret n°86-810 du 7 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000885742", "@numtexte": "86-810", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-07-07" }, { "@id": "JORFARTI000001911227", "@num": "1", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFARTI000002279337", "@num": "22", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFARTI000001104481", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFARTI000002279338", "@num": "29", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 29", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFARTI000001292812", "@num": "31", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFARTI000001686352", "@num": "36", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 36", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFARTI000001874768", "@num": "4", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFARTI000001686347", "@num": "5", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n°88-1149 du 23 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275456", "@num": "26", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 26 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFARTI000001489051", "@num": "26", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 26, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006294096", "@num": "140 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295367", "@num": "163 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295391", "@num": "163 quindecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 quindecies (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295565", "@num": "242-0 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295597", "@num": "253", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 253 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295599", "@num": "255", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 255 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295620", "@num": "269", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 269 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295623", "@num": "270", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 270 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295625", "@num": "271", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 271 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295626", "@num": "273", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 273 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295760", "@num": "317 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295805", "@num": "325", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 325 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295811", "@num": "326", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 326 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295814", "@num": "327", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295986", "@num": "339", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 339 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295994", "@num": "340", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 340 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296010", "@num": "345", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 345 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296018", "@num": "346", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 346 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296025", "@num": "347", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 347 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295883", "@num": "357 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 357 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295886", "@num": "357 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 357 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295892", "@num": "357 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 357 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295896", "@num": "357 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 357 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295900", "@num": "357 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 357 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296036", "@num": "363 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295983", "@num": "363 AL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AL (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295934", "@num": "363 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296040", "@num": "363 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295938", "@num": "363 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296050", "@num": "363 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295944", "@num": "363 FA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 FA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296058", "@num": "363 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296062", "@num": "363 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295951", "@num": "363 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295954", "@num": "363 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 Q (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296070", "@num": "363 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296074", "@num": "363 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296122", "@num": "369", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 369 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296126", "@num": "370", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 370 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296124", "@num": "371", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296283", "@num": "383 bis B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296287", "@num": "383 bis C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 bis C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295143", "@num": "39 EA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 39 EA (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293754", "@num": "50 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 50 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293768", "@num": "60 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 60 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295245", "@num": "74 B bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295170", "@num": "74 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297624", "@num": "10 GB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 GB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296975", "@num": "111 quater G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299562", "@num": "143 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 143 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297012", "@num": "143 A 2", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 143 A 2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297027", "@num": "143 Z", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 143 Z (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297034", "@num": "144 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 144 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297126", "@num": "211 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 211 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297152", "@num": "264", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 264 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297307", "@num": "316", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 316 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297313", "@num": "321 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 321 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297316", "@num": "323", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 323 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297325", "@num": "331", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297359", "@num": "333 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 duodecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297355", "@num": "333 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297358", "@num": "333 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 undecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297370", "@num": "340 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 340 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297375", "@num": "340 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 340 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299520", "@num": "344 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297379", "@num": "344 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297649", "@num": "38 quindecies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 quindecies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299842", "@num": "381 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299852", "@num": "381 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 X (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297753", "@num": "39 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297754", "@num": "39 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297757", "@num": "39 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297755", "@num": "39 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297756", "@num": "39 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297929", "@num": "41 DA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297931", "@num": "41 DB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296715", "@num": "41 duodecies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 duodecies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297794", "@num": "41 duodecies J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 duodecies J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297798", "@num": "41 duodecies L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 duodecies L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297801", "@num": "41 duodecies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 duodecies N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297803", "@num": "41 duodecies P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 duodecies P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296907", "@num": "46 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296910", "@num": "46 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296912", "@num": "46 AC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298039", "@num": "46 AD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AD (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296914", "@num": "46 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298040", "@num": "46 AF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AF (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298041", "@num": "46 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296747", "@num": "46 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296763", "@num": "46 quater-0 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296772", "@num": "46 quater-0 W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 W (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296775", "@num": "46 quater-0 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 X (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298230", "@num": "46 quater-0 XB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 XB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298232", "@num": "46 quater-0 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 Y (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298235", "@num": "46 quater-0 YA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298236", "@num": "46 quater-0 YB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - 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art. 163 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308194", "@num": "163 sexdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 sexdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312465", "@num": "1635 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312479", "@num": "1635 bis AB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis AB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312522", "@num": "1635 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306836", "@num": "1638 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1638 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311891", "@num": "1639 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1639 A bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311920", "@num": "1647", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312596", "@num": "1649 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312551", "@num": "1649 quater A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312628", "@num": "1655 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1655 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312834", "@num": "1723 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312827", "@num": "1723 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312815", "@num": "1723 ter A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313032", "@num": "1757", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1757 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313032", "@num": "1757", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1757 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313076", "@num": "1763 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1763 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313229", "@num": "1840 N quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 N quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314069", "@num": "1929 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1929 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308297", "@num": "196 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 196 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313404", "@num": "1965 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1965 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308328", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308470", "@num": "199 duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308387", "@num": "199 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308359", "@num": "199 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303252", "@num": "199 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303252", "@num": "199 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308481", "@num": "206", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 206 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308503", "@num": "207", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 207 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308529", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308558", "@num": "208 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308100", "@num": "209 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 A bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308571", "@num": "209 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308630", "@num": "214", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 214 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303497", "@num": "214 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 214 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303511", "@num": "217 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 217 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308672", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308713", "@num": "220", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308721", "@num": "220 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308733", "@num": "221", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 221 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308770", "@num": "223 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308843", "@num": "229 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 229 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308851", "@num": "230", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 230 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308903", "@num": "231 bis F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309251", "@num": "235 septies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 septies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308934", "@num": "235 ter C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308938", "@num": "235 ter D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309001", "@num": "235 ter GC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter GC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308988", "@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": "LEGIARTI000006309051", "@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": "LEGIARTI000006309118", "@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": "LEGIARTI000006309255", "@num": "238 bis HA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309282", "@num": "238 bis HD", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 795 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307821", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310482", "@num": "811", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 811 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310492", "@num": "812", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310510", "@num": "812 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310502", "@num": "812-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310529", "@num": "816", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 816 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310555", "@num": "821", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 821 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310564", "@num": "822", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 822 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310572", "@num": "823", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 823 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310582", "@num": "824 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 824 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310597", "@num": "827", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 827 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310610", "@num": "828", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 828 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307102", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307102", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310625", "@num": "830", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 830 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310634", "@num": "831", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 831 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302584", "@num": "84 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 84 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310658", "@num": "843", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 843 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310666", "@num": "844", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 844 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310677", "@num": "846 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 846 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310690", "@num": "847", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 847 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310702", "@num": "848", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 848 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307130", "@num": "87", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 87 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302588", "@num": "87 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 87 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310990", "@num": "893", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 893 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311000", "@num": "902", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 902 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311045", "@num": "910", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 910 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307150", "@num": "92 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307859", "@num": "94 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 94 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307860", "@num": "94 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 94 C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307861", "@num": "94 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 94 D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311143", "@num": "947", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 947 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311163", "@num": "950", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 950 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311199", "@num": "961", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 961 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311248", "@num": "980 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 980 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311274", "@num": "990 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311328", "@num": "999", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 999 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293426", "@num": "305 AA", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 305 AA (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293429", "@num": "305 AB", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 305 AB (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293431", "@num": "305 AC", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 305 AC (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293644", "@num": "305 AD", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 305 AD (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293433", "@num": "305 AE", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 305 AE (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469240", "@num": "1011", "#text": "Code général des impôts, CGI. - art. 1011 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302698", "@num": "150 septies", "#text": "Code général des impôts, CGI. - art. 150 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032207579", "@num": "786", "#text": "Code général des impôts, CGI. - art. 786 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805336", "@num": "786", "#text": "Code général des impôts, CGI. - art. 786 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044375624", "@num": "786", "#text": "Code général des impôts, CGI. - art. 786 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765214", "@num": "786", "#text": "Code général des impôts, CGI. - art. 786 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464241", "@num": "87 A", "#text": "Code général des impôts, CGI. - art. 87 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030751928", "@num": "87 A", "#text": "Code général des impôts, CGI. - art. 87 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812129", "@num": "87 A", "#text": "Code général des impôts, CGI. - art. 87 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981500", "@num": "87 A", "#text": "Code général des impôts, CGI. - art. 87 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347984", "@num": "323", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 323 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023586009", "@num": "331", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347980", "@num": "331", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046078819", "@num": "331", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624972", "@num": "39 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737239", "@num": "39 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737177", "@num": "39 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298229", "@num": "46 quater-0 XA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 XA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624880", "@num": "47 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 47 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737284", "@num": "47 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 47 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050811267", "@num": "253", "#text": "Code général des impôts, annexe II, CGIANII. - art. 253 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315387", "@num": "L168 A", "#text": "Livre des procédures fiscales - art. L168 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°86-1086 du 7 octobre 1986", "MCS_TXT": { "MC": [ "CODE", "CODE GENERAL DES IMPOTS", "CGI", "MODIFICATION", "ANNEXE I", "ANNEXE II", "ANNEXE III" ] }, "TITREFULL": "Décret n°86-1086 du 7 octobre 1986 PORTANT INCORPORATION AU CODE GENERAL DES IMPOTS DE DIVERS TEXTES MODIFIANT ET COMPLETANT CERTAINES DISPOSITIONS DE CE CODE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000312597", "NUM": "86-1086", "DATE_PUBLI": "1986-10-09", "DATE_TEXTE": "1986-10-07", "ORIGINE_PUBLI": "JORF du 9 octobre 1986", "PAGE_DEB_PUBLI": 12077, "PAGE_FIN_PUBLI": 12172 } }, "META_COMMUN": { "ID": "JORFTEXT000000312597", "URL": "texte/version/JORF/TEXT/00/00/00/31/25/JORFTEXT000000312597.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9861086" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000693456": { "SM": { "CONTENU": "Modification de la loi n° 79-594 du 13 juillet 1979 relative aux fonds communs de placement : modification de l'article 39-1. Modification de la loi n° 84-578 du 9 juillet 1984 sur le développement de l'initiative économique : modification de l'article 6. Modification de la loi n° 84-46 du 24 janvier 1984 relative à l'activité et au contrôle des établissements de crédit : modification de l'article 89. Modification de la loi du 28 mars 1885 sur les marchés à terme : modification des articles 1er, 5. Modification de l'ordonnance n° 67-833 du 28 septembre 1967 instituant une commission des opérations de bourse : modification de l'article 1er. Modification de l'ordonnance n° 45-679 du 13 avril 1945 portant obligation pour les banques, les établissements financiers et certains organismes de déposer en comptes courants les bons du Trésor leur appartenant : abrogation de l'article 6. Modification de la loi n° 69-1263 du 31 décembre 1969 portant diverses dispositions d'ordre économique et financier : modification de l'article 16. Modification de la loi n° 66-537 du 24 juillet 1966 : création des articles 194-9, 11 ; modification des articles 208-8-1, 208-9, 353. Modification de la loi du 22 octobre 1940 relative aux règlements par chèques et virements : modification de l'article 1er. Modification du décret-loi du 30 octobre 1935 unifiant le droit en matière de chèques : modification des articles 65-3, 52 ; abrogation de l'article 57-1. Modification de la loi de finances pour 1982 (n° 81-1160 du 30 décembre 1981) : modification de l'article 94. Modification de la loi n° 72-1097 du 11 décembre 1972 relative à l'organisation de la profession d'expert en automobile : modification des articles 1er, 5 ; création de l'article 3. Modification du code général des impôts, du code du commerce, du code des postes et télécommunications, du code des communes." }, "ABRO": { "CONTENU": "Texte partiellement abrogé: articles 15, 1-I (4°), et partiellement codifié dans le nouveau code monétaire et financier (ordonnance 2000-1223): articles 3 (al.1), 4." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691946", "#text": "Loi du 28 mars 1885", "@sens": "source", "@cidtexte": "JORFTEXT000000691946", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1885-03-28" }, { "@id": "JORFTEXT000000295221", "#text": "Décret-loi du 30 octobre 1935", "@sens": "source", "@cidtexte": "JORFTEXT000000295221", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1935-10-30" }, { "@id": "JORFTEXT000000316246", "#text": "Loi du 22 octobre 1940", "@sens": "source", "@cidtexte": "JORFTEXT000000316246", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1940-10-22" }, { "@id": "LEGIARTI000006700010", "@num": "1", "#text": "Loi n°1940-10-22 du 22 octobre 1940 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000316246", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1940-10-22" }, { "@id": "JORFTEXT000000887521", "#text": "Ordonnance n° 45-679 du 13 avril 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000887521", "@numtexte": "45-679", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-04-13" }, { "@id": "JORFTEXT000000887521", "#text": "Ordonnance n° 45-679 du 13 avril 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000887521", "@numtexte": "45-679", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-04-13" }, { "@id": "JORFTEXT000000692245", "#text": "LOI n° 66-537 du 24 juillet 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280930", "@num": "353", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 353 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006275848", "@num": "1", "#text": "Ordonnance n°67-833 du 28 septembre 1967 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698676", "@numtexte": "67-833", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "JORFTEXT000000698676", "#text": "Ordonnance n°67-833 du 28 septembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000698676", "@numtexte": "67-833", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "JORFARTI000001889719", "@num": "1", "#text": "Ordonnance n°67-833 du 28 septembre 1967 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000698676", "@numtexte": "67-833", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "JORFTEXT000000511707", "#text": "LOI n° 69-1263 du 31 décembre 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000511707", "@numtexte": "69-1263", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-31" }, { "@id": "JORFARTI000002472184", "@num": "16", "#text": "LOI n° 69-1263 du 31 décembre 1969 - art. 16", "@sens": "source", "@cidtexte": "JORFTEXT000000511707", "@numtexte": "69-1263", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-31" }, { "@id": "LEGIARTI000006714805", "@num": "16", "#text": "Loi n°69-1263 du 31 décembre 1969 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000511707", "@numtexte": "69-1263", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-31" }, { "@id": "JORFTEXT000000508815", "#text": "Loi n°72-1097 du 11 décembre 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000508815", "@numtexte": "72-1097", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-11" }, { "@id": "JORFTEXT000000886676", "#text": "Loi n°79-594 du 13 juillet 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "JORFTEXT000000515870", "#text": "Loi n° 81-1160 du 30 décembre 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFARTI000002293591", "@num": "94", "#text": "Loi n° 81-1160 du 30 décembre 1981 - art. 94", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFTEXT000000504724", "#text": "LOI n° 84-46 du 24 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFARTI000002072285", "@num": "89", "#text": "LOI n° 84-46 du 24 janvier 1984 - art. 89", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFTEXT000000320661", "#text": "Loi n°84-578 du 9 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "JORFARTI000001102029", "@num": "6", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 DE FINANCES POUR 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@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": "JORFARTI000002279391", "@num": "11", "#text": "Loi n°84-1208 DE FINANCES POUR 1985 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001680401", "@num": "39", "#text": "Loi n°84-1208 DE FINANCES POUR 1985 - art. 39", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001867489", "@num": "87", "#text": "Loi n°84-1208 DE FINANCES POUR 1985 - art. 87", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000696439", "#text": "Décision Européenne n°85-191 du 10 juillet 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000696439", "@numtexte": "85-191", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1985-07-10" }, { "@id": "LEGIARTI000006274613", "@num": "1", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006274627", "@num": "22", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006317477", "@num": "3", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006274631", "@num": "33", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006317479", "@num": "4", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000323148", "#text": "Décret n°85-854 du 7 août 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000323148", "@numtexte": "85-854", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-07" }, { "@id": "JORFTEXT000000872251", "#text": "Décret n°85-982 du 17 septembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000872251", "@numtexte": "85-982", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-17" }, { "@id": "LEGIARTI000006324702", "@num": "1", "#text": "Décret n°85-982 du 17 septembre 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872251", "@numtexte": "85-982", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-17" }, { "@id": "LEGIARTI000006324703", "@num": "2", "#text": "Décret n°85-982 du 17 septembre 1985 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872251", "@numtexte": "85-982", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-17" }, { "@id": "LEGIARTI000006324704", "@num": "3", "#text": "Décret n°85-982 du 17 septembre 1985 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872251", "@numtexte": "85-982", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-17" }, { "@id": "LEGIARTI000006324706", "@num": "5", "#text": "Décret n°85-982 du 17 septembre 1985 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872251", "@numtexte": "85-982", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-17" }, { "@id": "LEGIARTI000006324707", "@num": "6", "#text": "Décret n°85-982 du 17 septembre 1985 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872251", "@numtexte": "85-982", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-17" }, { "@id": "LEGIARTI000006324708", "@num": "7", "#text": "Décret n°85-982 du 17 septembre 1985 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872251", "@numtexte": "85-982", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-17" }, { "@id": "JORFTEXT000000872252", "#text": "Décret n°85-983 du 17 septembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000872252", "@numtexte": "85-983", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-17" }, { "@id": "LEGIARTI000006324754", "@num": "1", "#text": "Décret n°85-983 du 17 septembre 1985 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872252", "@numtexte": "85-983", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-17" }, { "@id": "LEGIARTI000006324757", "@num": "4", "#text": "Décret n°85-983 du 17 septembre 1985 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872252", "@numtexte": "85-983", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-17" }, { "@id": "LEGIARTI000006324762", "@num": "7", "#text": "Décret n°85-983 du 17 septembre 1985 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872252", "@numtexte": "85-983", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-17" }, { "@id": "JORFTEXT000000882285", "#text": "Décret n°85-1007 du 24 septembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000882285", "@numtexte": "85-1007", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "JORFTEXT000000336340", "#text": "Décret n°85-1008 du 24 septembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000336340", "@numtexte": "85-1008", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "JORFTEXT000000494800", "#text": "Arrêté du 25 septembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000494800", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-09-25" }, { "@id": "JORFTEXT000000682043", "#text": "Décret n°85-1073 du 7 octobre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000682043", "@numtexte": "85-1073", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-07" }, { "@id": "LEGIARTI000006735403", "@num": "1", "#text": "Décret n°85-1073 du 7 octobre 1985 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682043", "@numtexte": "85-1073", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-07" }, { "@id": "LEGIARTI000006735404", "@num": "1", "#text": "Décret n°85-1073 du 7 octobre 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682043", "@numtexte": "85-1073", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-07" }, { "@id": "JORFTEXT000000324014", "#text": "Décret n°85-1074 du 9 octobre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000324014", "@numtexte": "85-1074", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-09" }, { "@id": "LEGITEXT000006064697", "#text": "Décret n°85-1074 du 9 octobre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000324014", "@numtexte": "85-1074", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-09" }, { "@id": "LEGIARTI000006780998", "@num": "1", "#text": "Décret n°85-1074 du 9 octobre 1985 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324014", "@numtexte": "85-1074", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-09" }, { "@id": "LEGIARTI000006780999", "@num": "1", "#text": "Décret n°85-1074 du 9 octobre 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324014", "@numtexte": "85-1074", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-09" }, { "@id": "LEGIARTI000006781000", "@num": "2", "#text": "Décret n°85-1074 du 9 octobre 1985 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324014", "@numtexte": "85-1074", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-09" }, { "@id": "LEGIARTI000006781001", "@num": "3", "#text": "Décret n°85-1074 du 9 octobre 1985 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324014", "@numtexte": "85-1074", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-09" }, { "@id": "JORFTEXT000000323801", "#text": "Décret n°85-1102 du 9 octobre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000323801", "@numtexte": "85-1102", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-09" }, { "@id": "LEGIARTI000006324793", "@num": "2", "#text": "Décret n°85-1102 du 9 octobre 1985 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000323801", "@numtexte": "85-1102", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-09" }, { "@id": "LEGIARTI000006324794", "@num": "2", "#text": "Décret n°85-1102 du 9 octobre 1985 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000323801", "@numtexte": "85-1102", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-09" }, { "@id": "LEGIARTI000006324797", "@num": "3", "#text": "Décret n°85-1102 du 9 octobre 1985 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000323801", "@numtexte": "85-1102", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-09" }, { "@id": "LEGIARTI000006324798", "@num": "4", "#text": "Décret n°85-1102 du 9 octobre 1985 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000323801", "@numtexte": "85-1102", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-09" }, { "@id": "LEGIARTI000006324799", "@num": "4", "#text": "Décret n°85-1102 du 9 octobre 1985 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000323801", "@numtexte": "85-1102", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-09" }, { "@id": "LEGIARTI000006324801", "@num": "6", "#text": "Décret n°85-1102 du 9 octobre 1985 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000323801", "@numtexte": "85-1102", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-09" }, { "@id": "JORFTEXT000000871224", "#text": "Arrêté du 2 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000871224", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-12-02" }, { "@id": "JORFTEXT000000871226", "#text": "Arrêté du 2 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000871226", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-12-02" }, { "@id": "JORFTEXT000000682074", "#text": "Décret n°85-1312 du 12 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000682074", "@numtexte": "85-1312", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-12" }, { "@id": "JORFTEXT000000507698", "#text": "Décret n°85-1319 du 12 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000507698", "@numtexte": "85-1319", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-12" }, { "@id": "JORFTEXT000000692975", "#text": "Loi n°85-1321 du 14 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "JORFARTI000001294695", "@num": "15", "#text": "Loi n°85-1321 du 14 décembre 1985 - art. 15, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "JORFARTI000001867862", "@num": "39", "#text": "Loi n°85-1321 du 14 décembre 1985 - art. 39, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "JORFTEXT000000324741", "#text": "Décret n°85-1346 du 19 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000324741", "@numtexte": "85-1346", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-19" }, { "@id": "JORFTEXT000000693429", "#text": "Loi n°85-1404 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002280770", "@num": "14", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 14, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000297627", "#text": "Arrêté du 14 janvier 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000297627", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-01-14" }, { "@id": "JORFTEXT000000699625", "#text": "Décret n°86-78 du 10 janvier 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000699625", "@numtexte": "86-78", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-01-10" }, { "@id": "JORFTEXT000000882780", "#text": "Décret n°86-90 du 21 janvier 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000882780", "@numtexte": "86-90", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-01-21" }, { "@id": "JORFTEXT000000882912", "#text": "Décret n°86-91 du 21 janvier 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000882912", "@numtexte": "86-91", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-01-21" }, { "@id": "JORFTEXT000000836306", "#text": "Arrêté du 24 janvier 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000836306", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-01-24" }, { "@id": "LEGIARTI000006334419", "@num": "2", "#text": "Décret n°86-104 du 24 janvier 1986 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684077", "@numtexte": "86-104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-01-24" }, { "@id": "LEGIARTI000006334418", "@num": "2", "#text": "Décret n°86-104 du 24 janvier 1986 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684077", "@numtexte": "86-104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-01-24" }, { "@id": "JORFTEXT000000700913", "#text": "Décret n°86-215 du 17 février 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000700913", "@numtexte": "86-215", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "JORFTEXT000000842217", "#text": "Arrêté du 19 février 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000842217", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-02-19" }, { "@id": "JORFTEXT000000318698", "#text": "Arrêté du 7 octobre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000318698", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-07" }, { "@id": "JORFTEXT000000312597", "#text": "Décret n°86-1086 du 7 octobre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFARTI000001867752", "@num": "1", "#text": "Décret n°86-1086 du 7 octobre 1986 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFARTI000001097045", "@num": "4", "#text": "Décret n°86-1086 du 7 octobre 1986 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFTEXT000000333815", "#text": "Décret n°86-1265 du 10 décembre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000333815", "@numtexte": "86-1265", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-12-10" }, { "@id": "JORFTEXT000000498019", "#text": "Arrêté du 30 décembre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000498019", "@nortexte": "ECOT8720002A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000863248", "#text": "Arrêté du 19 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000863248", "@nortexte": "BUDB8760001A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-19" }, { "@id": "JORFTEXT000000700748", "#text": "Décret n°87-420 du 18 juin 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000700748", "@nortexte": "ECOT8720016D", "@numtexte": "87-420", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-06-18" }, { "@id": "JORFTEXT000000700933", "#text": "Décret n°87-507 du 7 juillet 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000700933", "@nortexte": "AGRS8701167D", "@numtexte": "87-507", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-07" }, { "@id": "JORFTEXT000000313126", "#text": "Décret n°87-781 du 25 septembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000313126", "@nortexte": "AGRS8701686D", "@numtexte": "87-781", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-09-25" }, { "@id": "JORFTEXT000000683873", "#text": "Arrêté du 23 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000683873", "@nortexte": "BUDF8700007A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000696711", "#text": "Décret n°87-940 du 23 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFARTI000001112285", "@num": "1", "#text": "Décret n°87-940 du 23 novembre 1987 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFARTI000001493657", "@num": "3", "#text": "Décret n°87-940 du 23 novembre 1987 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000696319", "#text": "Décret n°87-1120 du 24 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696319", "@nortexte": "AGRB8702254D", "@numtexte": "87-1120", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-24" }, { "@id": "JORFTEXT000000509838", "#text": "Décret n°88-1001 du 20 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001867845", "@num": "1", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001867846", "@num": "2", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n°88-1149 du 23 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFARTI000002498286", "@num": "70", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 70, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000685160", "#text": "Arrêté du 17 novembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000685160", "@nortexte": "AGRG8902421A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-11-17" }, { "@id": "JORFTEXT000000713766", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000713766", "@nortexte": "AGRP9000477A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-02-27" }, { "@id": "JORFTEXT000000533102", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000533102", "@nortexte": "AGRG9001312A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-06-25" }, { "@id": "JORFTEXT000000717917", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000717917", "@nortexte": "MCCK8900512A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-07-27" }, { "@id": "JORFTEXT000000161027", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000161027", "@nortexte": "AGRG9002319A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-11-09" }, { "@id": "JORFTEXT000000717191", "#text": "LOI90-1168", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000717191", "#text": "LOI90-1168", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000535374", "#text": "DECRET91-186", "@sens": "cible", "@cidtexte": "JORFTEXT000000535374", "@nortexte": "MCCK9000607D", "@numtexte": "91-186", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-02-15" }, { "@id": "JORFTEXT000000355163", "#text": "LOI91-716", "@sens": "cible", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000333057", "#text": "Décret n°91-1315 du 27 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000333057", "@nortexte": "ECOT9192007D", "@numtexte": "91-1315", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-27" }, { "@id": "JORFTEXT000000701253", "#text": "Décret n°91-1329 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000701253", "@nortexte": "BUDF9120458D", "@numtexte": "91-1329", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000721389", "#text": "LOI91-1382", "@sens": "cible", "@cidtexte": "JORFTEXT000000721389", "@nortexte": "JUSX9100069L", "@numtexte": "91-1382", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000356189", "#text": "DECRET92-234", "@sens": "cible", "@cidtexte": "JORFTEXT000000356189", "@nortexte": "BUDF9200005D", "@numtexte": "92-234", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-03-11" }, { "@id": "JORFTEXT000000174605", "#text": "DECRET92-306", "@sens": "cible", "@cidtexte": "JORFTEXT000000174605", "@nortexte": "BUDF9220507D", "@numtexte": "92-306", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-03-30" }, { "@id": "JORFTEXT000000184744", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000184744", "@nortexte": "MCCK9400454A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-08-08" }, { "@id": "JORFTEXT000000379907", "#text": "DECRET96-1079", "@sens": "cible", "@cidtexte": "JORFTEXT000000379907", "@nortexte": "AGRP9602043D", "@numtexte": "96-1079", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-02" }, { "@id": "JORFTEXT000000556995", "#text": "DECRET98-880", "@sens": "cible", "@cidtexte": "JORFTEXT000000556995", "@nortexte": "ECOT9820071D", "@numtexte": "98-880", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-10-01" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000006318835", "@num": "35", "#text": "Loi n° 93-859 du 22 juin 1993 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFTEXT000000555740", "#text": "LOI95-1347", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000580717", "#text": "LOI99-1173", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000574488", "#text": "Ordonnance2000-1223", "@sens": "cible", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098P", "@numtexte": "2000-1223", "@typelien": "ABROGE", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000574488", "#text": "Ordonnance2000-1223", "@sens": "cible", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098P", "@numtexte": "2000-1223", "@typelien": "MODIFIE", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000220595", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000767958", "#text": "Décret2001-118", "@sens": "cible", "@cidtexte": "JORFTEXT000000767958", "@nortexte": "ECOF0000025D", "@numtexte": "2001-118", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-02-06" }, { "@id": "JORFTEXT000000592233", "#text": "LOI2001-1275", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000581002", "#text": "LOI2001-1276", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000407906", "#text": "Décret2002-1030", "@sens": "cible", "@cidtexte": "JORFTEXT000000407906", "@nortexte": "BUDF0220161D", "@numtexte": "2002-1030", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-07-29" }, { "@id": "JORFTEXT000000439269", "#text": "Décret2004-440", "@sens": "cible", "@cidtexte": "JORFTEXT000000439269", "@nortexte": "ECOT0414388D", "@numtexte": "2004-440", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-05-19" }, { "@id": "JORFTEXT000000789373", "#text": "LOI2004-1484", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322627", "@num": "32", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFTEXT000000269255", "#text": "Décret2006-557", "@sens": "cible", "@cidtexte": "JORFTEXT000000269255", "@nortexte": "ECOT0620060D", "@numtexte": "2006-557", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-16" }, { "@id": "JORFTEXT000000238980", "#text": "LOI2006-872", "@sens": "cible", "@cidtexte": "JORFTEXT000000238980", "@nortexte": "SOCX0500245L", "@numtexte": "2006-872", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-07-13" }, { "@id": "JORFARTI000019283366", "@num": "30", "#text": "LOI n°2008-776 du 4 août 2008 - art. 30, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "JORFARTI000022941193", "@num": "65", "#text": "LOI n°2010-1249 du 22 octobre 2010 - art. 65, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022940663", "@nortexte": "ECEX0928177L", "@numtexte": "2010-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-10-22" }, { "@id": "JORFARTI000024424862", "@num": "1", "#text": "Décret n°2011-922 du 1er août 2011 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024424850", "@nortexte": "EFIT1113501D", "@numtexte": "2011-922", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-08-01" }, { "@id": "JORFARTI000025045923", "@num": "59", "#text": "LOI n°2011-1978 du 28 décembre 2011 - art. 59, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000025180532", "#text": "Décret n°2012-67\n du 20 janvier 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025179160", "@nortexte": "EFIT1109910D", "@numtexte": "2012-67", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-20" }, { "@id": "JORFTEXT000025179160", "#text": "Décret n°2012-67 du 20 janvier 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025179160", "@nortexte": "EFIT1109910D", "@numtexte": "2012-67", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-20" }, { "@id": "LEGITEXT000027762824", "#text": "Ordonnance n°2013-676\n du 25 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027755194", "@nortexte": "EFIT1312507R", "@numtexte": "2013-676", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-07-25" }, { "@id": "JORFARTI000027755561", "@num": "6", "#text": "Ordonnance n°2013-676 du 25 juillet 2013 - art. 6, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027755194", "@nortexte": "EFIT1312507R", "@numtexte": "2013-676", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-07-25" }, { "@id": "JORFTEXT000027755194", "#text": "Ordonnance n°2013-676 du 25 juillet 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027755194", "@nortexte": "EFIT1312507R", "@numtexte": "2013-676", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-07-25" }, { "@id": "LEGITEXT000027772113", "#text": "Décret n°2013-687\n du 25 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027769564", "@nortexte": "EFIT1312508D", "@numtexte": "2013-687", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-25" }, { "@id": "JORFARTI000027769821", "@num": "8", "#text": "Décret n°2013-687 du 25 juillet 2013 - art. 8, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027769564", "@nortexte": "EFIT1312508D", "@numtexte": "2013-687", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-25" }, { "@id": "JORFTEXT000027769564", "#text": "Décret n°2013-687 du 25 juillet 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027769564", "@nortexte": "EFIT1312508D", "@numtexte": "2013-687", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-25" }, { "@id": "JORFARTI000028400967", "@num": "9", "#text": "LOI n°2013-1279 du 29 décembre 2013 - art. 9, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000028626750", "#text": "Ordonnance n°2014-158\n du 20 février 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028625279", "@nortexte": "EFIT1327482R", "@numtexte": "2014-158", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-02-20" }, { "@id": "JORFTEXT000028625279", "#text": "Ordonnance n°2014-158 du 20 février 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028625279", "@nortexte": "EFIT1327482R", "@numtexte": "2014-158", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-02-20" }, { "@id": "LEGITEXT000031075630", "#text": "ORDONNANCE n° 2015-1024 du 20 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031070122", "@nortexte": "FCPT1509685R", "@numtexte": "2015-1024", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-08-20" }, { "@id": "JORFTEXT000031070122", "#text": "ORDONNANCE n°2015-1024 du 20 août 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031070122", "@nortexte": "FCPT1509685R", "@numtexte": "2015-1024", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-08-20" }, { "@id": "JORFARTI000042007277", "#text": "Rapport - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000042007276", "@nortexte": "ECOT2009447P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000043764516", "#text": "Décret n°2021-898 du 6 juillet 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043763771", "@nortexte": "ECOT2111291D", "@numtexte": "2021-898", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-06" }, { "@id": "LEGIARTI000043764536", "@num": "6", "#text": "Décret n°2021-898 du 6 juillet 2021 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000043763771", "@nortexte": "ECOT2111291D", "@numtexte": "2021-898", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-06" }, { "@id": "JORFARTI000043763854", "@num": "6", "#text": "Décret n°2021-898 du 6 juillet 2021 - art. 6, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000043763771", "@nortexte": "ECOT2111291D", "@numtexte": "2021-898", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-06" }, { "@id": "JORFTEXT000043763771", "#text": "Décret n°2021-898 du 6 juillet 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000043763771", "@nortexte": "ECOT2111291D", "@numtexte": "2021-898", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-06" }, { "@id": "LEGITEXT000045734674", "#text": "Décret n°2022-766 du 2 mai 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045733692", "@nortexte": "ECOT2131297D", "@numtexte": "2022-766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-02" }, { "@id": "LEGIARTI000045734700", "@num": "8", "#text": "Décret n°2022-766 du 2 mai 2022 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000045733692", "@nortexte": "ECOT2131297D", "@numtexte": "2022-766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-02" }, { "@id": "JORFARTI000045733733", "@num": "8", "#text": "Décret n°2022-766 du 2 mai 2022 - art. 8, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045733692", "@nortexte": "ECOT2131297D", "@numtexte": "2022-766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-02" }, { "@id": "JORFTEXT000045733692", "#text": "Décret n°2022-766 du 2 mai 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045733692", "@nortexte": "ECOT2131297D", "@numtexte": "2022-766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-02" }, { "@id": "JORFARTI000046617412", "@num": "R742-10", "#text": "Décret n°2022-1456 du 23 novembre 2022 - art. R742-10, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046605479", "@nortexte": "ECOT2217815Z", "@numtexte": "2022-1456", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-23" }, { "@id": "JORFARTI000046617451", "@num": "R743-10", "#text": "Décret n°2022-1456 du 23 novembre 2022 - art. R743-10, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046605479", "@nortexte": "ECOT2217815Z", "@numtexte": "2022-1456", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-23" }, { "@id": "JORFARTI000046617490", "@num": "R744-10", "#text": "Décret n°2022-1456 du 23 novembre 2022 - art. R744-10, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046605479", "@nortexte": "ECOT2217815Z", "@numtexte": "2022-1456", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-23" }, { "@id": "JORFARTI000048166519", "#text": "Décision n°2023-1063 QPC du 6 octobre 2023 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000048166518", "@nortexte": "CSCX2326950S", "@numtexte": "2023-1063 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2023-10-06" }, { "@id": "KALIARTI000005772380", "#text": "ANNEXE VI : Epargne salariale - art. (M)", "@sens": "cible", "@cidtexte": "KALITEXT000005642956", "@nortexte": "ASET0350624M", "@numtexte": "4", "@typelien": "CITATION", "@naturetexte": "AVENANT", "@datesignatexte": "2003-07-07" }, { "@id": "LEGIARTI000006761429", "@num": "1", "#text": "Arrêté du 19 février 1986 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073373", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-02-19" }, { "@id": "LEGIARTI000006781593", "@num": "Annexe art. 1", "#text": "Arrêté du 24 janvier 1986 - art. Annexe art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073439", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-01-24" }, { "@id": "LEGIARTI000006781604", "@num": "Annexe art. 2", "#text": "Arrêté du 24 janvier 1986 - art. Annexe art. 2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073439", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-01-24" }, { "@id": "KALIARTI000005871098", "@num": "3", "#text": "Avenant modifiant l'accord du 7 juillet 2003 re... - art. 3 (VNE)", "@sens": "cible", "@cidtexte": "KALITEXT000005687175", "@nortexte": "ASET0650510M", "@typelien": "CITATION", "@naturetexte": "AVENANT", "@datesignatexte": "2006-03-27" }, { "@id": "KALIARTI000005874384", "@num": "3", "#text": "Avenant modifiant l'accord du 7 juillet 2003 re... - art. 3 (VNE)", "@sens": "cible", "@cidtexte": "KALITEXT000005687175", "@nortexte": "ASET0650510M", "@typelien": "CITATION", "@naturetexte": "AVENANT", "@datesignatexte": "2006-03-27" }, { "@id": "LEGIARTI000006312268", "@num": "1599 decies", "#text": "CODE GENERAL DES IAbPOTS, CGI. - art. 1599 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294285", "@num": "171 AM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296715", "@num": "41 duodecies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 duodecies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300945", "@num": "155 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302675", "@num": "125 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308142", "@num": "125-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308143", "@num": "125-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096593", "@num": "125-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307349", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302723", "@num": "150-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302721", "@num": "150-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302722", "@num": "150-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019867702", "@num": "150-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019867751", "@num": "150-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019867790", "@num": "150-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307932", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307993", "@num": "158 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312216", "@num": "1599 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312266", "@num": "1599 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312266", "@num": "1599 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312267", "@num": "1599 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308037", "@num": "163 quinquies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308038", "@num": "163 quinquies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303087", "@num": "163 quinquies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303035", "@num": "163 septdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 septdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313074", "@num": "1763 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1763 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308529", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308571", "@num": "209 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303497", "@num": "214 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 214 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308770", "@num": "223 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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L214-39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649993", "@num": "L214-39", "#text": "Code monétaire et financier - art. L214-39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649990", "@num": "L214-39", "#text": "Code monétaire et financier - art. L214-39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649991", "@num": "L214-39", "#text": "Code monétaire et financier - art. L214-39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@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": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649995", "@num": "L214-39", "#text": "Code monétaire et financier - art. L214-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096296", "@num": "L214-39", "#text": "Code monétaire et financier - art. L214-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020573825", "@num": "L214-39", "#text": "Code monétaire et financier - art. L214-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810088", "@num": "L341-10", "#text": "Code monétaire et financier - art. L341-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028441343", "@num": "L341-10", "#text": "Code monétaire et financier - art. L341-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652213", "@num": "L341-3", "#text": "Code monétaire et financier - art. L341-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038612385", "@num": "L341-3", "#text": "Code monétaire et financier - art. L341-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044563751", "@num": "L341-3", "#text": "Code monétaire et financier - art. L341-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652214", "@num": "L341-3", "#text": "Code monétaire et financier - art. L341-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022962903", "@num": "L341-3", "#text": "Code monétaire et financier - art. L341-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027007623", "@num": "L341-3", "#text": "Code monétaire et financier - art. L341-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720386", "@num": "L341-3", "#text": "Code monétaire et financier - art. L341-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020867513", "@num": "L341-3", "#text": "Code monétaire et financier - art. L341-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027643164", "@num": "L341-3", "#text": "Code monétaire et financier - art. L341-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029025605", "@num": "L341-3", "#text": "Code monétaire et financier - art. L341-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035042542", "@num": "L341-3", "#text": "Code monétaire et financier - art. L341-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035431450", "@num": "L341-3", "#text": "Code monétaire et financier - art. L341-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050367719", "@num": "L341-3", "#text": "Code monétaire et financier - art. L341-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050372427", "@num": "L341-3", "#text": "Code monétaire et financier - art. L341-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027923718", "@num": "L763-10", "#text": "Code monétaire et financier - art. L763-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031324512", "@num": "L763-10", "#text": "Code monétaire et financier - art. L763-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032256214", "@num": "L763-10", "#text": "Code monétaire et financier - art. L763-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024693985", "@num": "L763-10", "#text": "Code monétaire et financier - art. L763-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032470239", "@num": "L763-10", "#text": "Code monétaire et financier - art. L763-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039383966", "@num": "R214-36", "#text": "Code monétaire et financier - art. R214-36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024435952", "@num": "R214-71", "#text": "Code monétaire et financier - art. R214-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024435954", "@num": "R214-72", "#text": "Code monétaire et financier - art. R214-72 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043767471", "@num": "R746-2", "#text": "Code monétaire et financier - art. R746-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043767455", "@num": "R766-2", "#text": "Code monétaire et financier - art. R766-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 85-695 du 11 juillet 1985", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "BUDGET", "DDOEF", "FONDS COMMUN DE PLACEMENT", "FCP", "OBLIGATION", "SOCIETE", "CHEQUE", "SOCIETE DE CAPITAL-RISQUE", "EXONERATION D'IMPOT", "DROIT D'APPORT", "EPIC", "EMISSION", "TITRE PARTICIPATIF", "AGENT DE CHANGE", "COMPETENCE", "COMMISSION DES OPERATIONS DE BOURSE", "COB", "GARANTIE DE L'ETAT", "OCTROI", "EMPRUNT OBLIGATAIRE", "CODE GENERAL DES IMPOTS", "CGI", "CODE DES COMMUNES", "CODE DES POSTES ET TELECOMMUNICATIONS", "CODE DU COMMERCE", "PROJET DE LOI", "SOCIETE PAR ACTION", "EPARGNE", "SOCIETE DE CAPITAL RISQUE", "SCR", "IMPOT", "REGIME FISCAL", "FISCALITE", "IMPOT SUR LES SOCIETES", "EXONERATION", "IS", "BANQUE", "VALEUR MOBILIERE", "FCPR", "PORTEFEUILLE", "BANQUE MUTUALISTE", "BANQUE COOPERATIVE", "OBLIGATION CONVERTIBLE", "PRIX", "ETABLISSEMENT DE CREDIT", "CONCURRENCE", "ENTENTE ILLICITE", "ABUS", "POSITION DOMINANTE", "INFRACTION", "SANCTION", "INFRACTION PENALE", "SUPPRESSION", "AUGMENTATION DE CAPITAL EN NUMERAIRE", "DROIT DE TIMBRE", "AUGMENTATION DE CAPITAL", "MARCHE FINANCIER", "MODERNISATION", "SOCIETE CIVILE", "PLACEMENT IMMOBILIER", "DROIT D'ENREGISTREMENT", "DROIT FIXE", "MATIF", "MARCHE A TERME", "TAUX D'INTERET", "SOCIETE IMMOBILIERE D'INVESTISSEMENT", "SII", "APPORT IMMOBILIER", "CODE DE COMMERCE", "INSTRUMENT FINANCIER", "CONTRAT A TERME", "CONSEIL", "CREATION", "REGLEMENT GENERAL", "CHAMBRE DE COMPENSATION", "ACTIVITE EN CONTREPARTIE", "SOCIETE DE CONTREPARTIE", "BON DU TRESOR EN COMPTES COURANTS", "OPERATION A TERME", "AUTORISATION", "PRET", "MARCHE HYPOTHECAIRE", "BILLET HYPOTHECAIRE", "BILLET A ORDRE", "CFF", "CREDIT FONCIER DE FRANCE", "TRANSMISSION", "FINANCEMENT HYPOTHECAIRE", "GARANTIE", "GARANTIE HYPOTHECAIRE", "PRIME DE REMBOURSEMENT", "IMPOSITION", "BON", "TITRE D'EMPRUNT", "PLUS-VALUE", "BON DE SOUSCRIPTION", "TITULAIRE", "INFORMATION", "DOCUMENT SOCIAL", "COTISATION DE RETRAITE", "COTISATION DE PREVOYANCE", "SECURITE SOCIALE", "COTISATION", "DEDUCTION", "SALARIE", "TAXE", "VIGNETTE", "VEHICULE A MOTEUR", "VIGNETTE AUTOMOBILE", "TAXE DIFFERENTIELLE", "DISPOSITION TRANSITOIRE", "CONTENTIEUX", "TAXE SPECIALE", "ALCOOL", "ALCOOL DE BETTERAVE", "RHUM", "REGIME ECONOMIQUE", "DEBIT DE BOISSON", "DROIT DE LICENCE", "COMMUNE", "MONOPOLE", "AMENAGEMENT", "CONSTRUCTION", "CODE DE LA CONSTRUCTION ET DE L'HABITATION", "PRET LOCATIF AIDE", "PLA", "FINANCEMENT", "CDC", "CAISSE DES DEPOTS ET CONSIGNATIONS", "PRET AIDE", "CAISSE DE GARANTIE", "CAISSE DE GARANTIE DU LOGEMENT SOCIAL", "CGLS", "SUBROGATION", "SUBSTITUTION", "HLM", "CAISSE DE PRET", "LOGEMENT SOCIAL", "CPHLM", "REMPLACEMENT", "PTT", "CARTE DE PAIEMENT", "CARTE DE CREDIT", "ORDRE DE PAIEMENT", "IRREVOCABILITE", "OPPOSITION", "SALAIRE", "TRAITEMENT", "PAIEMENT", "VERSEMENT", "VIREMENT", "CHEQUE SANS PROVISION", "RECOUVREMENT", "SIMPLIFICATION ADMINISTRATIVE", "ACTION", "PRESCRIPTION", "RENTE PERPETUELLE SUR L'ETAT", "DEMATERIALISATION", "MISE AU NOMINATIF", "ASF", "ASSOCIATION POUR LA GESTION DE LA STRUCTURE FINANCIERE", "DOTATION GLOBALE DE FONCTIONNEMENT", "DGF", "TAUX D'EVOLUTION", "MONTANT", "SURTAXE", "EAU MINERALE", "BAIL", "LOYER", "VALEUR LOCATIVE FONCIERE", "REVALORISATION", "BASE D'IMPOSITION", "EXPERT AUTOMOBILE", "EXPERTISE", "DEROGATION", "EXERCICE DE LA PROFESSION", "RECRUTEMENT", "ENERGIE", "EDF", "OCTROI DE MER", "TARIF", "OUTRE-MER", "DOM", "DEPARTEMENT D'OUTRE-MER", "DROIT DE CONSOMMATION", "TAXE D'HABITATION", "DEGREVEMENT", "RETRAITE", "PENSION", "PROVISION", "COMPTABILITE", "SOCIETE EN NOM COLLECTIF", "DENOMINATION", "RAISON SOCIALE", "DENOMINATION SOCIALE", "ACHAT", "ACQUISITION", "SOUSCRIPTION", "MANDATAIRE SOCIAL", "DIVIDENDE", "DIVIDENDE EN ACTION", "COMMERCE", "REGLEMENT", "CINEMA", "OEUVRE CINEMATOGRAPHIQUE", "AIDE FISCALE", "INDUSTRIE CINEMATOGRAPHIQUE", "SAFICA", "OEUVRE AUDIOVISUELLE", "AGREMENT", "IMPOT SUR LE REVENU", "COMMISSAIRE DU GOUVERNEMENT", "IRPP" ] }, "TITREFULL": "Loi n° 85-695 du 11 juillet 1985 portant diverses dispositions d'ordre économique et financier" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000693456", "NUM": "85-695", "DATE_PUBLI": "1985-07-12", "DATE_TEXTE": "1985-07-11", "ORIGINE_PUBLI": "JORF du 12 juillet 1985", "PAGE_DEB_PUBLI": 7855, "PAGE_FIN_PUBLI": 7860 } }, "META_COMMUN": { "ID": "JORFTEXT000000693456", "URL": "texte/version/JORF/TEXT/00/00/00/69/34/JORFTEXT000000693456.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX985695" } }, "RECT": { "CONTENU": "RECT. JO DU 13-07-1985 P7921 : INSERTION DES ART. 19, 20 ET 21." }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000312597", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304076", "typelien": "CODIFICATION" }, { "texte_version_id": "JORFTEXT000000693456", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304076", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006304076", "liens_entrants": true }

Article 238 septies C AUTONOME VIGUEUR, en vigueur depuis le 31/12/1985 (Code général des impôts)