{ "article": { "LEGIARTI000006304124": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "239 sexies B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1989-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006304124", "URL": "article/LEGI/ARTI/00/00/06/30/41/LEGIARTI000006304124.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0239ANXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 239 sexies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000322103", "#text": "Loi 89-935 1989-12-29 art. 22 II 1 Finances pour 1990 JORF 30 décembre 1989, article créé directement et incorporé dans l'édition du 15 juin 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006304137", "@num": "239 sexies C", "#text": "Code général des impôts, CGI. - art. 239 sexies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061207", "@num": "239 sexies D", "#text": "Code général des impôts, CGI. - art. 239 sexies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302924", "@num": "39 duodecies A", "#text": "Code général des impôts, CGI. - art. 39 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298615", "@num": "49 octies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 octies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191851", "@fin": "2999-01-01", "#text": "2° : Opérations de crédit-bail auprès de bailleurs autres que des SICOMI", "@debut": "1990-06-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179621", "@fin": "2999-01-01", "#text": "XVI : Opérations de crédit-bail", "@debut": "1983-07-10" } ] }, "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": "LEGIARTI000006304124", "@fin": "1990-06-15", "@num": "239 sexies B", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304125", "@fin": "1996-05-12", "@num": "239 sexies B", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006304126", "@fin": "2999-01-01", "@num": "239 sexies B", "@etat": "VIGUEUR", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions des premier et troisième alinéas du paragraphe I et celles du paragraphe II de l'article 239 sexies sont applicables aux locataires qui acquièrent des immeubles qui leur sont donnés en crédit-bail par des sociétés ou organismes autres que des sociétés immobilières pour le commerce et l'industrie.
\n
" } }, "LEGIARTI000006298615": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49 octies E", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006298615", "URL": "article/LEGI/ARTI/00/00/06/29/86/LEGIARTI000006298615.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0049HFXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006326006", "@num": "2", "#text": "Décret n°90-420 du 16 mai 1990 - art. 2 (V) JORF 22 mai 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000342577", "@nortexte": "BUDF9010033D", "@numtexte": "90-420", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-16" }, { "@id": "JORFTEXT000000720158", "#text": "Décret 91-883 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "LEGIARTI000006304124", "@num": "239 sexies B", "#text": "Code général des impôts, CGI. - art. 239 sexies B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162236", "@fin": "2999-01-01", "#text": "Section VII : Opérations de crédit-bail", "@debut": "1991-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146816", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions communes à l'impôt sur le revenu et à l'impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006298615", "@fin": "2999-01-01", "@num": "49 octies E", "@etat": "VIGUEUR", "@debut": "1991-06-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application des articles 239 sexies B et 239 sexies C du code général des impôts, le locataire acquéreur joint une attestation délivrée par l'organisme bailleur à la déclaration de résultats de l'exercice en cours lors de l'acquisition de l'immeuble. Cette attestation est établie sur un document conforme au modèle fixé par l'administration.
\n
" } }, "LEGIARTI000006302924": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39 duodecies A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302924", "URL": "article/LEGI/ARTI/00/00/06/30/29/LEGIARTI000006302924.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0039BNXXXXXAI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000596281", "#text": "Décret 2002-923 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006212781", "@num": "4", "#text": "Décret n°2002-923 du 6 juin 2002 - art. 4 () JORF 8 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000018619681", "@num": "223 V", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 V (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619671", "@num": "223 VG", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 VG (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194707", "@num": "238 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194853", "@num": "238 quater K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 quater K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051523", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196219", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304119", "@num": "239 sexies", "#text": "Code général des impôts, CGI. - art. 239 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304124", "@num": "239 sexies B", "#text": "Code général des impôts, CGI. - art. 239 sexies B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304133", "@num": "239 sexies C", "#text": "Code général des impôts, CGI. - art. 239 sexies C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307676", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520140", "@num": "38 quindecies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 quindecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652098", "@num": "L313-7", "#text": "Code monétaire et financier - art. L313-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197183", "@fin": "2999-01-01", "#text": "2 : Détermination des bénéfices imposables", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302916", "@fin": "1990-06-15", "@num": "39 duodecies A", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302917", "@fin": "1990-12-30", "@num": "39 duodecies A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302918", "@fin": "1991-06-24", "@num": "39 duodecies A", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302919", "@fin": "1995-10-27", "@num": "39 duodecies A", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302920", "@fin": "1996-05-12", "@num": "39 duodecies A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302921", "@fin": "2000-03-31", "@num": "39 duodecies A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302922", "@fin": "2001-03-31", "@num": "39 duodecies A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302923", "@fin": "2002-03-31", "@num": "39 duodecies A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006302924", "@fin": "2999-01-01", "@num": "39 duodecies A", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. DISPOSITIONS APPLICABLES AUX CONTRATS CONCLUS JUSQU'AU 31 DECEMBRE 1995.
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La plus-value réalisée lors de la cession d'un contrat de crédit-bail conclu dans les conditions prévues aux 1 et 2 de l'article L. 313-7 du code monétaire et financier est soumise au régime défini aux articles 39 duodecies et suivants. Elle est considérée comme une plus-value à court terme à concurrence de la fraction des loyers qui correspond aux amortissements que l'entreprise cédante aurait pu pratiquer selon le mode linéaire si elle avait été propriétaire du bien qui fait l'objet du contrat ; ces amortissements sont calculés sur le prix d'acquisition du bien par le bailleur diminué du prix prévu au contrat pour l'acceptation de la promesse unilatérale de vente en retenant une durée d'utilisation égale à celle du contrat.
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DISPOSITIONS APPLICABLES AUX CONTRATS CONCLUS A COMPTER DU 1er JANVIER 1996.
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La plus-value réalisée lors de la cession d'un contrat de crédit-bail conclu dans les conditions prévues aux 1 et 2 de l'article L. 313-7 du code monétaire et financier est soumise au régime défini aux articles 39 duodecies et suivants. Lorsque le contrat a été conclu dans les conditions du 1 de l'article L. 313-7 précité, elle est considérée comme une plus-value à court terme à concurrence de la fraction des loyers qui correspond aux amortissements que l'entreprise cédante aurait pu pratiquer selon le mode linéaire si elle avait été propriétaire du bien qui fait l'objet du contrat ; ces amortissements sont calculés sur le prix d'acquisition du bien par le bailleur diminué du prix prévu au contrat pour l'acceptation de la promesse unilatérale de vente en retenant une durée d'utilisation égale à celle du contrat. Lorsque le contrat a été conclu dans les conditions du 2 de l'article L. 313-7 précité, la plus-value est considérée comme une plus-value à court terme à concurrence de la fraction déduite, pour l'assiette de l'impôt, de la quote-part de loyers prise en compte pour la fixation du prix de vente convenu pour la cession éventuelle de l'immeuble à l'issue du contrat diminuée du montant des frais d'acquisition compris dans ces loyers.
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2. Le prix d'acquisition des droits mentionnés au 1 réduit, le cas échéant, de la fraction définie au 6, est amorti selon le mode linéaire sur la durée normale d'utilisation du bien à cette date. Si ces droits sont à nouveau cédés, la fraction de la plus-value réalisée qui correspond aux amortissements ainsi pratiqués est également considérée comme une plus-value à court terme.
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3. Lors de l'acceptation de la promesse unilatérale de vente par le titulaire des droits mentionnés au 1, le prix de revient du bien acquis est majoré du prix d'achat de ces mêmes droits. Ce bien est réputé amorti à concurrence des sommes déduites en application du 2. Il est fait application, le cas échéant, des dispositions de l'article 239 sexies C.
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4. DISPOSITIONS APPLICABLES AUX CONTRATS CONCLUS JUSQU'AU 31 DECEMBRE 1995.
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En cas de cession ultérieure d'un bien acquis à l'échéance d'un contrat de crédit-bail, la plus-value réalisée est considérée comme une plus-value à court terme à hauteur des amortissements pratiqués sur le prix de revient du bien augmentés des amortissements que l'entreprise aurait pu pratiquer comme il est indiqué au 1 pendant la période au cours de laquelle elle a été titulaire du contrat.
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Pour l'application du premier alinéa, l'amortissement que l'entreprise aurait pu pratiquer comme il est indiqué au 1 est diminué du montant des sommes réintégrées en application des articles 239 sexies et 239 sexies B.
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DISPOSITIONS APPLICABLES AUX CONTRATS CONCLUS A COMPTER DU 1ER JANVIER 1996.
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En cas de cession ultérieure d'un bien acquis à l'échéance d'un contrat de crédit-bail, la plus-value réalisée est considérée comme une plus-value à court terme à hauteur des amortissements pratiqués sur le prix de revient augmenté, selon le cas, des amortissements que l'entreprise aurait pu pratiquer comme il est indiqué au 1 pendant la période au cours de laquelle elle a été titulaire du contrat, soit de la fraction déduite pendant la même période de la quote-part de loyers prise en compte pour la fixation du prix de vente convenu pour la cession éventuelle de l'immeuble à l'issue du contrat.
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Pour l'application du premier alinéa, la fraction déduite de la quote-part de loyers prise en compte pour la fixation du prix de vente convenu pour la cession éventuelle de l'immeuble à l'issue du contrat est diminuée du montant des sommes réintégrées en application des articles 239 sexies et 239 sexies B et du montant des frais d'acquisition compris dans ces loyers.
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5. Les dispositions du premier alinéa du 4 (contrats conclus jusqu'au 31 décembre 1995) s'appliquent aux cessions de biens intervenues à compter du 1er octobre 1989.
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6. DISPOSITIONS APPLICABLES AUX CONTRATS CONCLUS JUSQU'AU 31 DECEMBRE 1995.
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Pour l'application des dispositions du présent article, les droits afférents à un contrat de crédit-bail immobilier sont assimilés à des éléments non amortissables de l'actif immobilisé pour une fraction du prix auquel le contrat de crédit-bail a été acquis par le nouveau titulaire égale au rapport qui existe, à la date du transfert du contrat, entre la valeur réelle du terrain et celle de l'ensemble immobilier.
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DISPOSITIONS APPLICABLES AUX CONTRATS CONCLUS A COMPTER DU 1er JANVIER 1996.
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Les droits afférents à un contrat de crédit-bail immobilier sont assimilés à des éléments non amortissables de l'actif immobilisé pour la fraction du prix auquel ils ont été acquis égale à la somme de la valeur réelle du terrain et des quotes-parts de loyers non déduites en application des dispositions du 10 de l'article 39 au titre des éléments non amortissables, à la date du transfert du contrat, diminuée de la valeur du terrain à la signature du contrat avec le crédit-bailleur.
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7. Les dispositions des 1 à 5 s'appliquent aux droits afférents aux contrats de crédit-bail portant sur des éléments incorporels amortissables d'un fonds de commerce ou d'un fonds artisanal.
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Un décret fixe les modalités d'application du présent article ainsi que les obligations déclaratives.
" } }, "LEGIARTI000006304137": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "239 sexies C", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304137", "URL": "article/LEGI/ARTI/00/00/06/30/41/LEGIARTI000006304137.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0239AOXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006320708", "@num": "29", "#text": "Loi - art. 29 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000580717", "#text": "Loi 99-1173 1999-12-30 art. 29 I 1°, III Finances rectificative pour 1999 JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000765163", "#text": "Décret 2000-477 2000-06-02", "@sens": "source", "@cidtexte": "JORFTEXT000000765163", "@nortexte": "ECOF0000015D", "@numtexte": "2000-477", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "@id": "LEGIARTI000006304119", "@num": "239 sexies", "#text": "Code général des impôts, CGI. - art. 239 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304124", "@num": "239 sexies B", "#text": "Code général des impôts, CGI. - art. 239 sexies B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307555", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307676", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302924", "@num": "39 duodecies A", "#text": "Code général des impôts, CGI. - art. 39 duodecies A (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": "LEGISCTA000006191925", "@fin": "2999-01-01", "#text": "3° : Amortissement des biens acquis à l'échéance d'un contrat de crédit-bail", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179621", "@fin": "2999-01-01", "#text": "XVI : Opérations de crédit-bail", "@debut": "1983-07-10" } ] }, "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": "LEGIARTI000006304133", "@fin": "1990-06-15", "@num": "239 sexies C", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304134", "@fin": "1991-06-24", "@num": "239 sexies C", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304135", "@fin": "1995-10-27", "@num": "239 sexies C", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304136", "@fin": "2000-03-31", "@num": "239 sexies C", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006304137", "@fin": "2999-01-01", "@num": "239 sexies C", "@etat": "VIGUEUR", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

DISPOSITIONS APPLICABLES AUX CONTRATS CONCLUS JUSQU'AU 31 décembre 1995.

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Le prix de revient du bien acquis à l'échéance d'un contrat de crédit-bail est majoré des sommes réintégrées en application des articles 239 sexies et 239 sexies B. La fraction du prix qui excède, le cas échéant, le prix d'achat du terrain, par le bailleur, regardée comme le prix de revient des constructions, est amortie dans les conditions mentionnées au 2° du 1 de l'article 39.

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Lorsque le locataire acquéreur a acquis les droits attachés au contrat auprès d'un précédent locataire, le prix de revient des constructions et celui du terrain tels qu'ils sont définis au premier alinéa sont respectivement majorés de la fraction du prix d'acquisition des droits qui correspond à chacun de ces éléments.

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Un décret fixe les modalités d'application des dispositions du présent article ainsi que les obligations déclaratives.

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DISPOSITIONS APPLICABLES AUX CONTRATS CONCLUS A COMPTER DU 1er JANVIER 1996.

Le prix de revient du bien acquis à l'échéance d'un contrat de crédit-bail est majoré des quotes-parts de loyers non déductibles en application des dispositions du 10 de l'article 39 et des sommes réintégrées en application des articles 239 sexies et 239 sexies B. La fraction du prix qui excède, le cas échéant, le prix d'achat du terrain par le bailleur, regardée comme le prix de revient des constructions, est amortie dans les conditions mentionnées au 2° du 1 de l'article 39. Toutefois, pour les immeubles visés au deuxième alinéa du 10 de l'article 39, le prix de revient des constructions est amorti sur la durée normale d'utilisation du bien restant à courir à cette date depuis son acquisition par le bailleur. Pour ces derniers immeubles, en cas de cession ultérieure, le délai de deux ans visé au b) du 2 de l'article 39 duodecies s'apprécie à compter de la date d'inscription du bien à l'actif du bailleur.

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\n

Un décret fixe les modalités d'application des dispositions du présent article ainsi que les obligations déclaratives.

\n
" } }, "LEGIARTI000028448114": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "239 sexies D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-12-30", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028448114", "URL": "article/LEGI/ARTI/00/00/28/44/81/LEGIARTI000028448114.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006340126", "@num": "42", "#text": "Loi n° 95-115 du 4 février 1995 - art. 42", "@sens": "source", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000028428517", "@num": "29", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000006306203", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304119", "@num": "239 sexies", "#text": "Code général des impôts, CGI. - art. 239 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304124", "@num": "239 sexies B", "#text": "Code général des impôts, CGI. - art. 239 sexies B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191651", "@fin": "2999-01-01", "#text": "4° : Dispositions applicables à certains contrats conclus pour des immeubles situés dans les zones prioritaires d'aménagement du territoire", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179621", "@fin": "2999-01-01", "#text": "XVI : Opérations de crédit-bail", "@debut": "1983-07-10" } ] }, "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": "LEGIARTI000006304127", "@fin": "1997-04-11", "@num": "239 sexies D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304128", "@fin": "2000-12-31", "@num": "239 sexies D", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304129", "@fin": "2002-03-31", "@num": "239 sexies D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304130", "@fin": "2005-02-24", "@num": "239 sexies D", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304131", "@fin": "2006-12-31", "@num": "239 sexies D", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304132", "@fin": "2007-12-29", "@num": "239 sexies D", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035695", "@fin": "2009-01-01", "@num": "239 sexies D", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022861373", "@fin": "2011-01-01", "@num": "239 sexies D", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380991", "@fin": "2014-01-01", "@num": "239 sexies D", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448114", "@fin": "2014-12-30", "@num": "239 sexies D", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030061207", "@fin": "2999-01-01", "@num": "239 sexies D", "@etat": "VIGUEUR", "@debut": "2014-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Par dérogation aux dispositions du I de l'article 239 sexies et à celles de l'article 239 sexies B, les locataires répondant aux conditions des a et b de l'article 39 quinquies D sont dispensés de toute réintégration à l'occasion de la cession d'immeubles à usage industriel et commercial pris en location par un contrat de crédit-bail d'une durée effective d'au moins quinze ans.

Ces dispositions s'appliquent aux opérations conclues entre le 1er janvier 1996 et le 31 décembre 2014 pour la location, par un contrat de crédit-bail, d'immeubles situés dans les zones d'aide à finalité régionale, dans les zones de revitalisation rurale définies au II de l'article 1465 A et dans les zones de redynamisation urbaine définies au A du 3 de l'article 42 de la loi n° 95-115 du 4 février 1995 d'orientation pour l'aménagement et le développement du territoire.

Pour les immeubles neufs situés dans les zones de revitalisation rurale ou dans les zones de redynamisation urbaine, le bénéfice de la dispense de réintégration est subordonné au respect de l'article 15 du règlement (CE) n° 800/2008 de la Commission du 6 août 2008 déclarant certaines catégories d'aides compatibles avec le marché commun en application des articles 87 et 88 du traité (Règlement général d'exemption par catégorie). Pour les immeubles neufs situés dans les zones d'aide à finalité régionale, le bénéfice de la dispense de réintégration est subordonné au respect de l'article 13 du règlement (CE) n° 800/2008 de la Commission du 6 août 2008 précité. Pour les autres immeubles situés dans ces zones, le bénéfice de l'exonération est subordonné au respect du règlement (CE) n° 1998/2006 de la Commission du 15 décembre 2006 concernant l'application des articles 87 et 88 du traité aux aides de minimis.

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" } }, "LEGIARTI000030061207": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "239 sexies D", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000030061207", "URL": "article/LEGI/ARTI/00/00/30/06/12/LEGIARTI000030061207.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Ces dispositions s'appliquent aux avantages octroyés à compter du 1er juillet 2014.

(2) Ces dispositions s'appliquent aux avantages octroyés à compter du 1er janvier 2014.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046876033", "@num": "108", "#text": "LOI n° 2010-1657 du 29 décembre 2010 - art. 108 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000030009175", "@num": "47", "#text": "LOI n°2014-1655 du 29 décembre 2014 - art. 47", "@sens": "cible", "@cidtexte": "JORFTEXT000029990432", "@nortexte": "FCPX1425969L", "@numtexte": "2014-1655", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000006306203", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304119", "@num": "239 sexies", "#text": "Code général des impôts, CGI. - art. 239 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304124", "@num": "239 sexies B", "#text": "Code général des impôts, CGI. - art. 239 sexies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307616", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191651", "@fin": "2999-01-01", "#text": "4° : Dispositions applicables à certains contrats conclus pour des immeubles situés dans les zones prioritaires d'aménagement du territoire", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179621", "@fin": "2999-01-01", "#text": "XVI : Opérations de crédit-bail", "@debut": "1983-07-10" } ] }, "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": "LEGIARTI000006304127", "@fin": "1997-04-11", "@num": "239 sexies D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304128", "@fin": "2000-12-31", "@num": "239 sexies D", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304129", "@fin": "2002-03-31", "@num": "239 sexies D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304130", "@fin": "2005-02-24", "@num": "239 sexies D", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304131", "@fin": "2006-12-31", "@num": "239 sexies D", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304132", "@fin": "2007-12-29", "@num": "239 sexies D", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035695", "@fin": "2009-01-01", "@num": "239 sexies D", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022861373", "@fin": "2011-01-01", "@num": "239 sexies D", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380991", "@fin": "2014-01-01", "@num": "239 sexies D", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448114", "@fin": "2014-12-30", "@num": "239 sexies D", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030061207", "@fin": "2999-01-01", "@num": "239 sexies D", "@etat": "VIGUEUR", "@debut": "2014-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ces dispositions s'appliquent aux opérations conclues entre le 1er janvier 1996 et le 31 décembre 2015 pour la location, par un contrat de crédit-bail, d'immeubles situés dans les zones d'aide à finalité régionale et dans les zones de revitalisation rurale définies au II de l'article 1465 A.

Pour les immeubles neufs situés dans les zones de revitalisation rurale, le bénéfice de la dispense de réintégration est subordonné au respect de l'article 17 du règlement (UE) n° 651/2014 de la Commission, du 17 juin 2014, déclarant certaines catégories d'aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité. Pour les immeubles neufs situés dans les zones d'aide à finalité régionale, le bénéfice de la dispense de réintégration est subordonné au respect de l'article 14 du règlement (UE) n° 651/2014 de la Commission, du 17 juin 2014, précité (1). Pour les autres immeubles situés dans ces zones, le bénéfice de l'exonération est subordonné au respect du règlement (UE) n° 1407/2013 de la Commission, du 18 décembre 2013, relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis (2).

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000028448114", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304124", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030061207", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304124", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006302924", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304124", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006298615", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304124", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006304137", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304124", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000322103": { "ABRO": { "CONTENU": "Texte totalement abrogé" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006476273", "@num": "8", "#text": "Loi n°48-777 du 4 mai 1948 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695332", "@numtexte": "48-777", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1948-05-04" }, { "@id": "JORFTEXT000000310036", "#text": "Loi n°49-310 du 8 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000310036", "@numtexte": "49-310", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-08" }, { "@id": "JORFARTI000001295127", "@num": "16", "#text": "Loi n°49-310 du 8 mars 1949 - art. 16", "@sens": "source", "@cidtexte": "JORFTEXT000000310036", "@numtexte": "49-310", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-08" }, { "@id": "JORFTEXT000000878021", "#text": "Loi n°57-716 du 26 juin 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000878021", "@numtexte": "57-716", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1957-06-26" }, { "@id": "JORFARTI000001292902", "@num": "1", "#text": "Loi n°57-716 du 26 juin 1957 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000878021", "@numtexte": "57-716", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1957-06-26" }, { "@id": "LEGIARTI000006696686", "@num": "15", "#text": "Loi n°72-650 du 11 juillet 1972 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875579", "@numtexte": "72-650", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-11" }, { "@id": "JORFTEXT000000875579", "#text": "Loi n°72-650 du 11 juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000875579", "@numtexte": "72-650", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-11" }, { "@id": "LEGIARTI000006466035", "@num": "2", "#text": "Loi n°74-1118 du 27 décembre 1974 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333535", "@numtexte": "74-1118", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-27" }, { "@id": "JORFTEXT000000705483", "#text": "Loi n°81-734 du 3 août 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000705483", "@numtexte": "81-734", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-08-03" }, { "@id": "JORFARTI000001138011", "@num": "30", "#text": "Loi n°81-734 du 3 août 1981 - art. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000705483", "@numtexte": "81-734", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-08-03" }, { "@id": "JORFTEXT000000880039", "#text": "Loi n° 82-213 du 2 mars 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000880039", "@numtexte": "82-213", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-03-02" }, { "@id": "JORFARTI000002470936", "@num": "7", "#text": "Loi n° 82-213 du 2 mars 1982 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000880039", "@numtexte": "82-213", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-03-02" }, { "@id": "JORFTEXT000000320425", "#text": "Loi n° 84-1209 du 29 décembre 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320425", "@numtexte": "84-1209", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001295463", "@num": "28", "#text": "Loi n° 84-1209 du 29 décembre 1984 - art. 28", "@sens": "source", "@cidtexte": "JORFTEXT000000320425", "@numtexte": "84-1209", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274246", "@num": "25", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274312", "@num": "28", "#text": "Loi n°84-1209 du 29 décembre 1984 - art. 28 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320425", "@numtexte": "84-1209", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000887548", "#text": "Directive Européenne n°85-73 du 29 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000887548", "@nortexte": "385L0073", "@numtexte": "85-73", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1985-01-29" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000006275036", "@num": "29", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 29 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000317540", "#text": "Loi n°86-966 du 18 août 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317540", "@numtexte": "86-966", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-18" }, { "@id": "JORFTEXT000000317540", "#text": "Loi n°86-966 du 18 août 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317540", "@numtexte": "86-966", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-08-18" }, { "@id": "JORFARTI000002471783", "@num": "6", "#text": "Loi n°86-966 du 18 août 1986 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000317540", "@numtexte": "86-966", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-08-18" }, { "@id": "LEGIARTI000006420714", "@num": "81", "#text": "Loi n°86-1067 du 30 septembre 1986 - art. 81 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000006274814", "@num": "45", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 45 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000874479", "#text": "Loi n°86-1318 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFARTI000001295904", "@num": "38", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 38", "@sens": "source", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000687683", "#text": "Loi n°87-516 du 10 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "JORFARTI000002471372", "@num": "1", "#text": "Loi n°87-516 du 10 juillet 1987 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "JORFTEXT000000317543", "#text": "Loi n°87-1060 du 30 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFARTI000002280442", "@num": "91", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 91", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275175", "@num": "91", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 91 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000340146", "#text": "Décision Européenne du 15 juin 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000340146", "@nortexte": "388D0408", "@typelien": "APPLICATION", "@naturetexte": "DECISION_EURO", "@datesignatexte": "1988-06-15" }, { "@id": "LEGIARTI000006317599", "@num": "39", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000509064", "#text": "Loi n°88-1193 du 29 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "JORFARTI000001299943", "@num": "35", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 35", "@sens": "source", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006314242", "@num": "31", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 31 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000872113", "#text": "Décret n°89-194 du 31 mars 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000872113", "@nortexte": "BUDB8910013D", "@numtexte": "89-194", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-31" }, { "@id": "JORFTEXT000000320696", "#text": "Règlement Européen du 27 avril 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000320696", "@nortexte": "389R1102", "@typelien": "APPLICATION", "@naturetexte": "REGLEMENTEUROPEEN", "@datesignatexte": "1989-04-27" }, { "@id": "JORFTEXT000000698307", "#text": "Règlement Européen du 27 avril 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000698307", "@nortexte": "389R1101", "@typelien": "APPLICATION", "@naturetexte": "REGLEMENTEUROPEEN", "@datesignatexte": "1989-04-27" }, { "@id": "JORFTEXT000000882813", "#text": "Décret n°89-634 du 8 septembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000882813", "@nortexte": "BUDB8910037D", "@numtexte": "89-634", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-08" }, { "@id": "LEGIARTI000006325826", "@num": "4", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "JORFTEXT000000696643", "#text": "Décision Européenne n°89-270 du 29 décembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000696643", "@nortexte": "CSCX8910407S", "@numtexte": "89-270", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1989-12-29" }, { "@id": "LEGITEXT000006069133", "#text": "Loi n°89-935 du 29 décembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317728", "@num": "105", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 105 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317733", "@num": "109", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 109 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317743", "@num": "115", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 115 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317747", "@num": "118", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 118 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317646", "@num": "12", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317751", "@num": "121", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 121 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317757", "@num": "125", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 125 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317759", "@num": "126", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 126 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317761", "@num": "127", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 127 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317768", "@num": "131", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 131 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317655", "@num": "19", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 19 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317662", "@num": "25", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 25 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317676", "@num": "37", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 37 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317691", "@num": "61", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317693", "@num": "69", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 69 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317719", "@num": "98", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 98 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006720837", "@num": "10", "#text": "Décret n°90-116 du 5 février 1990 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGIARTI000006720863", "@num": "12", "#text": "Décret n°90-116 du 5 février 1990 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGIARTI000006720785", "@num": "4", "#text": "Décret n°90-116 du 5 février 1990 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGIARTI000006720791", "@num": "5", "#text": "Décret n°90-116 du 5 février 1990 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGIARTI000006720800", "@num": "6", "#text": "Décret n°90-116 du 5 février 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGIARTI000006720809", "@num": "7", "#text": "Décret n°90-116 du 5 février 1990 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGIARTI000006720835", "@num": "9", "#text": "Décret n°90-116 du 5 février 1990 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGITEXT000006075516", "#text": "Décret n°90-205 du 8 mars 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000342125", "@nortexte": "BUDF9010015D", "@numtexte": "90-205", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-08" }, { "@id": "LEGIARTI000006325947", "@num": "1", "#text": "Décret n°90-205 du 8 mars 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000342125", "@nortexte": "BUDF9010015D", "@numtexte": "90-205", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-08" }, { "@id": "LEGITEXT000006075555", "#text": "Décret n°90-232 du 15 mars 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533209", "@num": "1", "#text": "Décret n°90-232 du 15 mars 1990 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533210", "@num": "1", "#text": "Décret n°90-232 du 15 mars 1990 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533210", "@num": "1", "#text": "Décret n°90-232 du 15 mars 1990 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533211", "@num": "1", "#text": "Décret n°90-232 du 15 mars 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533211", "@num": "1", "#text": "Décret n°90-232 du 15 mars 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000020373120", "@num": "1", "#text": "Décret n°90-232 du 15 mars 1990 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533213", "@num": "2", "#text": "Décret n°90-232 du 15 mars 1990 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533212", "@num": "2", "#text": "Décret n°90-232 du 15 mars 1990 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533214", "@num": "2", "#text": "Décret n°90-232 du 15 mars 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533215", "@num": "3", "#text": "Décret n°90-232 du 15 mars 1990 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533216", "@num": "3", "#text": "Décret n°90-232 du 15 mars 1990 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533217", "@num": "4", "#text": "Décret n°90-232 du 15 mars 1990 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533218", "@num": "5", "#text": "Décret n°90-232 du 15 mars 1990 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533219", "@num": "6", "#text": "Décret n°90-232 du 15 mars 1990 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533220", "@num": "6", "#text": "Décret n°90-232 du 15 mars 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533221", "@num": "7", "#text": "Décret n°90-232 du 15 mars 1990 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "JORFTEXT000000524862", "#text": "DECRET90-297", "@sens": "cible", "@cidtexte": "JORFTEXT000000524862", "@nortexte": "AGRG9000107D", "@numtexte": "90-297", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-03" }, { "@id": "JORFTEXT000000871167", "#text": "Arrêté du 7 février 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000871167", "@nortexte": "BUDL9000031A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-02-07" }, { "@id": "JORFTEXT000000532734", "#text": "DECRET90-315", "@sens": "cible", "@cidtexte": "JORFTEXT000000532734", "@nortexte": "BUDF9000006D", "@numtexte": "90-315", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-09" }, { "@id": "JORFTEXT000000166605", "#text": "DECRET90-317", "@sens": "cible", "@cidtexte": "JORFTEXT000000166605", "@nortexte": "BUDD9070001D", "@numtexte": "90-317", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-09" }, { "@id": "LEGITEXT000006075693", "#text": "Décret n°90-315 du 9 avril 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000532734", "@nortexte": "BUDF9000006D", "@numtexte": "90-315", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-09" }, { "@id": "LEGIARTI000006325974", "@num": "2", "#text": "Décret n°90-315 du 9 avril 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000532734", "@nortexte": "BUDF9000006D", "@numtexte": "90-315", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-09" }, { "@id": "LEGIARTI000006325975", "@num": "3", "#text": "Décret n°90-315 du 9 avril 1990 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000532734", "@nortexte": "BUDF9000006D", "@numtexte": "90-315", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-09" }, { "@id": "LEGIARTI000006325976", "@num": "4", "#text": "Décret n°90-315 du 9 avril 1990 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000532734", "@nortexte": "BUDF9000006D", "@numtexte": "90-315", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-09" }, { "@id": "JORFTEXT000000533142", "#text": "DECRET90-323", "@sens": "cible", "@cidtexte": "JORFTEXT000000533142", "@nortexte": "EQUT9000012D", "@numtexte": "90-323", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-09" }, { "@id": "JORFTEXT000000166974", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000166974", "@nortexte": "EQUG9000178A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-03-23" }, { "@id": "JORFTEXT000000166186", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990 (rectificatif)", "@sens": "source", "@cidtexte": "JORFTEXT000000166186", "@nortexte": "ECOX8900115Z", "@numtexte": "89-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGITEXT000006075804", "#text": "Arrêté du 25 avril 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000158207", "@nortexte": "ECOP9000273A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1990-04-25" }, { "@id": "LEGITEXT000006075806", "#text": "Arrêté du 25 avril 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000533621", "@nortexte": "ECOP9000272A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1990-04-25" }, { "@id": "LEGIARTI000006331730", "@num": "1", "#text": "Arrêté du 25 avril 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000533621", "@nortexte": "ECOP9000272A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1990-04-25" }, { "@id": "LEGIARTI000006331732", "@num": "1", "#text": "Arrêté du 25 avril 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000158207", "@nortexte": "ECOP9000273A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1990-04-25" }, { "@id": "JORFTEXT000000159687", "#text": "DECRET90-419", "@sens": "cible", "@cidtexte": "JORFTEXT000000159687", "@nortexte": "BUDF9010030D", "@numtexte": "90-419", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-16" }, { "@id": "LEGITEXT000006075872", "#text": "Décret n°90-419 du 16 mai 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000159687", "@nortexte": "BUDF9010030D", "@numtexte": "90-419", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-16" }, { "@id": "LEGIARTI000006326002", "@num": "1", "#text": "Décret n°90-419 du 16 mai 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000159687", "@nortexte": "BUDF9010030D", "@numtexte": "90-419", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-16" }, { "@id": "LEGIARTI000006326002", "@num": "1", "#text": "Décret n°90-419 du 16 mai 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000159687", "@nortexte": "BUDF9010030D", "@numtexte": "90-419", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-16" }, { "@id": "LEGITEXT000006075871", "#text": "Décret n°90-420 du 16 mai 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000342577", "@nortexte": "BUDF9010033D", "@numtexte": "90-420", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-16" }, { "@id": "LEGIARTI000006326004", "@num": "1", "#text": "Décret n°90-420 du 16 mai 1990 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000342577", "@nortexte": "BUDF9010033D", "@numtexte": "90-420", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-16" }, { "@id": "LEGIARTI000006326005", "@num": "1", "#text": "Décret n°90-420 du 16 mai 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000342577", "@nortexte": "BUDF9010033D", "@numtexte": "90-420", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-16" }, { "@id": "LEGIARTI000006326006", "@num": "2", "#text": "Décret n°90-420 du 16 mai 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000342577", "@nortexte": "BUDF9010033D", "@numtexte": "90-420", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-16" }, { "@id": "LEGITEXT000006075909", "#text": "Décret n°90-442 du 29 mai 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000159358", "@nortexte": "BUDB9050004D", "@numtexte": "90-442", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-29" }, { "@id": "LEGIARTI000006387675", "@num": "1", "#text": "Décret n°90-442 du 29 mai 1990 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000159358", "@nortexte": "BUDB9050004D", "@numtexte": "90-442", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-29" }, { "@id": "LEGIARTI000006387673", "@num": "1", "#text": "Décret n°90-442 du 29 mai 1990 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000159358", "@nortexte": "BUDB9050004D", "@numtexte": "90-442", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-29" }, { "@id": "LEGIARTI000006387674", "@num": "1", "#text": "Décret n°90-442 du 29 mai 1990 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000159358", "@nortexte": "BUDB9050004D", "@numtexte": "90-442", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-29" }, { "@id": "LEGIARTI000006387676", "@num": "1", "#text": "Décret n°90-442 du 29 mai 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000159358", "@nortexte": "BUDB9050004D", "@numtexte": "90-442", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-29" }, { "@id": "LEGIARTI000006387677", "@num": "2", "#text": "Décret n°90-442 du 29 mai 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000159358", "@nortexte": "BUDB9050004D", "@numtexte": "90-442", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-29" }, { "@id": "LEGIARTI000006387679", "@num": "3", "#text": "Décret n°90-442 du 29 mai 1990 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000159358", "@nortexte": "BUDB9050004D", "@numtexte": "90-442", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-29" }, { "@id": "LEGIARTI000006387678", "@num": "3", "#text": "Décret n°90-442 du 29 mai 1990 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000159358", "@nortexte": "BUDB9050004D", "@numtexte": "90-442", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-29" }, { "@id": "LEGIARTI000006387680", "@num": "3", "#text": "Décret n°90-442 du 29 mai 1990 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000159358", "@nortexte": "BUDB9050004D", "@numtexte": "90-442", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-29" }, { "@id": "LEGIARTI000006387681", "@num": "4", "#text": "Décret n°90-442 du 29 mai 1990 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000159358", "@nortexte": "BUDB9050004D", "@numtexte": "90-442", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-29" }, { "@id": "LEGIARTI000006387682", "@num": "5", "#text": "Décret n°90-442 du 29 mai 1990 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000159358", "@nortexte": "BUDB9050004D", "@numtexte": "90-442", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-29" }, { "@id": "LEGITEXT000006076109", "#text": "Décret n°90-552 du 3 juillet 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000534006", "@nortexte": "BUDF9010029D", "@numtexte": "90-552", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-03" }, { "@id": "LEGIARTI000006326018", "@num": "1", "#text": "Décret n°90-552 du 3 juillet 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534006", "@nortexte": "BUDF9010029D", "@numtexte": "90-552", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-03" }, { "@id": "LEGIARTI000006326019", "@num": "2", "#text": "Décret n°90-552 du 3 juillet 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534006", "@nortexte": "BUDF9010029D", "@numtexte": "90-552", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-03" }, { "@id": "LEGITEXT000006076118", "#text": "Décret n°90-561 du 4 juillet 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000351308", "@nortexte": "BUDF9010042D", "@numtexte": "90-561", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-04" }, { "@id": "LEGIARTI000006326021", "@num": "1", "#text": "Décret n°90-561 du 4 juillet 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000351308", "@nortexte": "BUDF9010042D", "@numtexte": "90-561", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-04" }, { "@id": "LEGIARTI000006326022", "@num": "2", "#text": "Décret n°90-561 du 4 juillet 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000351308", "@nortexte": "BUDF9010042D", "@numtexte": "90-561", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-04" }, { "@id": "LEGITEXT000006076152", "#text": "Décret n°90-581 du 4 juillet 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000533347", "@nortexte": "BUDF9000002D", "@numtexte": "90-581", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-04" }, { "@id": "LEGIARTI000006326029", "@num": "1", "#text": "Décret n°90-581 du 4 juillet 1990 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000533347", "@nortexte": "BUDF9000002D", "@numtexte": "90-581", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-04" }, { "@id": "LEGIARTI000006326029", "@num": "1", "#text": "Décret n°90-581 du 4 juillet 1990 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000533347", "@nortexte": "BUDF9000002D", "@numtexte": "90-581", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-04" }, { "@id": "LEGIARTI000006326030", "@num": "2", "#text": "Décret n°90-581 du 4 juillet 1990 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000533347", "@nortexte": "BUDF9000002D", "@numtexte": "90-581", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-04" }, { "@id": "LEGITEXT000006076175", "#text": "Décret n°90-607 du 12 juillet 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326039", "@num": "1", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326039", "@num": "1", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326048", "@num": "10", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326050", "@num": "12", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326051", "@num": "13", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326040", "@num": "2", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326040", "@num": "2", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326041", "@num": "3", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326042", "@num": "4", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326042", "@num": "4", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326043", "@num": "5", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326044", "@num": "6", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326044", "@num": "6", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326045", "@num": "7", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326046", "@num": "8", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326046", "@num": "8", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326047", "@num": "9", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006775014", "@num": "4", "#text": "Décret n°90-609 du 9 juillet 1990 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000533391", "@nortexte": "ACVP9020009D", "@numtexte": "90-609", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "LEGIARTI000006695455", "@num": "23", "#text": "Loi n°90-614 du 12 juillet 1990 - art. 23 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000350808", "@nortexte": "ECOX9000077L", "@numtexte": "90-614", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006695454", "@num": "23", "#text": "Loi n°90-614 du 12 juillet 1990 - art. 23 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000350808", "@nortexte": "ECOX9000077L", "@numtexte": "90-614", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006695453", "@num": "23", "#text": "Loi n°90-614 du 12 juillet 1990 - art. 23 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000350808", "@nortexte": "ECOX9000077L", "@numtexte": "90-614", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006695456", "@num": "23", "#text": "Loi n°90-614 du 12 juillet 1990 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000350808", "@nortexte": "ECOX9000077L", "@numtexte": "90-614", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-12" }, { "@id": "JORFTEXT000000350683", "#text": "CIRCULAIRE", "@sens": "cible", "@cidtexte": "JORFTEXT000000350683", "@nortexte": "BUDZ9000009C", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006317908", "@num": "56", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 56 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "JORFTEXT000000717059", "#text": "DECRET90-798", "@sens": "cible", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "JORFTEXT000000533162", "#text": "DECRET90-834", "@sens": "cible", "@cidtexte": "JORFTEXT000000533162", "@nortexte": "BUDF9000013D", "@numtexte": "90-834", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-18" }, { "@id": "LEGITEXT000006076522", "#text": "Décret n°90-834 du 18 septembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000533162", "@nortexte": "BUDF9000013D", "@numtexte": "90-834", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-18" }, { "@id": "LEGIARTI000006326081", "@num": "1", "#text": "Décret n°90-834 du 18 septembre 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000533162", "@nortexte": "BUDF9000013D", "@numtexte": "90-834", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-18" }, { "@id": "JORFTEXT000000708525", "#text": "DECRET90-972", "@sens": "cible", "@cidtexte": "JORFTEXT000000708525", "@nortexte": "DOMP9000028D", "@numtexte": "90-972", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-10-26" }, { "@id": "LEGITEXT000006076702", "#text": "Décret n°90-972 du 26 octobre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708525", "@nortexte": "DOMP9000028D", "@numtexte": "90-972", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-10-26" }, { "@id": "LEGIARTI000006333969", "@num": "1", "#text": "Décret n°90-972 du 26 octobre 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708525", "@nortexte": "DOMP9000028D", "@numtexte": "90-972", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-10-26" }, { "@id": "LEGIARTI000006333970", "@num": "2", "#text": "Décret n°90-972 du 26 octobre 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708525", "@nortexte": "DOMP9000028D", "@numtexte": "90-972", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-10-26" }, { "@id": "LEGIARTI000006333971", "@num": "3", "#text": "Décret n°90-972 du 26 octobre 1990 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708525", "@nortexte": "DOMP9000028D", "@numtexte": "90-972", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-10-26" }, { "@id": "LEGIARTI000006333973", "@num": "4", "#text": "Décret n°90-972 du 26 octobre 1990 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708525", "@nortexte": "DOMP9000028D", "@numtexte": "90-972", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-10-26" }, { "@id": "LEGITEXT000006067459", "#text": "Décret n°90-1119 du 18 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000700872", "@nortexte": "BUDD9050008D", "@numtexte": "90-1119", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-18" }, { "@id": "LEGIARTI000006637452", "@num": "1", "#text": "Décret n°90-1119 du 18 décembre 1990 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700872", "@nortexte": "BUDD9050008D", "@numtexte": "90-1119", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-18" }, { "@id": "LEGIARTI000006637452", "@num": "1", "#text": "Décret n°90-1119 du 18 décembre 1990 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700872", "@nortexte": "BUDD9050008D", "@numtexte": "90-1119", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-18" }, { "@id": "LEGIARTI000006637453", "@num": "2", "#text": "Décret n°90-1119 du 18 décembre 1990 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700872", "@nortexte": "BUDD9050008D", "@numtexte": "90-1119", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-18" }, { "@id": "LEGIARTI000006637454", "@num": "3", "#text": "Décret n°90-1119 du 18 décembre 1990 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700872", "@nortexte": "BUDD9050008D", "@numtexte": "90-1119", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-18" }, { "@id": "LEGIARTI000006637455", "@num": "4", "#text": "Décret n°90-1119 du 18 décembre 1990 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700872", "@nortexte": "BUDD9050008D", "@numtexte": "90-1119", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-18" }, { "@id": "LEGIARTI000006637457", "@num": "5", "#text": "Décret n°90-1119 du 18 décembre 1990 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700872", "@nortexte": "BUDD9050008D", "@numtexte": "90-1119", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-18" }, { "@id": "LEGITEXT000006067461", "#text": "Décret n°90-1155 du 20 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000881843", "@nortexte": "BUDB9010044D", "@numtexte": "90-1155", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "LEGIARTI000006521277", "@num": "1", "#text": "Décret n°90-1155 du 20 décembre 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881843", "@nortexte": "BUDB9010044D", "@numtexte": "90-1155", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "LEGIARTI000006521277", "@num": "1", "#text": "Décret n°90-1155 du 20 décembre 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881843", "@nortexte": "BUDB9010044D", "@numtexte": "90-1155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "LEGIARTI000006521278", "@num": "2", "#text": "Décret n°90-1155 du 20 décembre 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881843", "@nortexte": "BUDB9010044D", "@numtexte": "90-1155", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "LEGIARTI000006521279", "@num": "3", "#text": "Décret n°90-1155 du 20 décembre 1990 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881843", "@nortexte": "BUDB9010044D", "@numtexte": "90-1155", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "LEGIARTI000006521280", "@num": "4", "#text": "Décret n°90-1155 du 20 décembre 1990 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881843", "@nortexte": "BUDB9010044D", "@numtexte": "90-1155", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "LEGIARTI000006521281", "@num": "5", "#text": "Décret n°90-1155 du 20 décembre 1990 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881843", "@nortexte": "BUDB9010044D", "@numtexte": "90-1155", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "LEGIARTI000006521282", "@num": "6", "#text": "Décret n°90-1155 du 20 décembre 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881843", "@nortexte": "BUDB9010044D", "@numtexte": "90-1155", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "LEGIARTI000006521283", "@num": "7", "#text": "Décret n°90-1155 du 20 décembre 1990 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881843", "@nortexte": "BUDB9010044D", "@numtexte": "90-1155", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "LEGIARTI000006521284", "@num": "8", "#text": "Décret n°90-1155 du 20 décembre 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881843", "@nortexte": "BUDB9010044D", "@numtexte": "90-1155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "LEGIARTI000006521284", "@num": "8", "#text": "Décret n°90-1155 du 20 décembre 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881843", "@nortexte": "BUDB9010044D", "@numtexte": "90-1155", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@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": "LEGIARTI000006317969", "@num": "17", "#text": "Loi - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006317973", "@num": "21", "#text": "Loi - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006317987", "@num": "35", "#text": "Loi - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006317993", "@num": "41", "#text": "Loi - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006317995", "@num": "46", "#text": "Loi - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318000", "@num": "54", "#text": "Loi - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318022", "@num": "74", "#text": "Loi - art. 74 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318103", "@num": "14", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006331862", "@num": "1", "#text": "Arrêté du 17 octobre 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717078", "@nortexte": "TEFE9003888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-10-17" }, { "@id": "LEGITEXT000006067469", "#text": "Décret n°90-1249 du 31 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000522505", "@nortexte": "BUDF9010083D", "@numtexte": "90-1249", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-31" }, { "@id": "LEGIARTI000006326189", "@num": "1", "#text": "Décret n°90-1249 du 31 décembre 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522505", "@nortexte": "BUDF9010083D", "@numtexte": "90-1249", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-31" }, { "@id": "LEGIARTI000006326190", "@num": "2", "#text": "Décret n°90-1249 du 31 décembre 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522505", "@nortexte": "BUDF9010083D", "@numtexte": "90-1249", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-31" }, { "@id": "JORFTEXT000000354051", "#text": "DECRET91-224", "@sens": "cible", "@cidtexte": "JORFTEXT000000354051", "@nortexte": "EQUT9100275D", "@numtexte": "91-224", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-02-22" }, { "@id": "LEGIARTI000006461084", "@num": "1", "#text": "Décret n°91-288 du 18 mars 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718609", "@nortexte": "MENF9002915D", "@numtexte": "91-288", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-18" }, { "@id": "JORFTEXT000000504589", "#text": "Décret n°91-633 du 4 juillet 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000504589", "@nortexte": "BUDF9100009D", "@numtexte": "91-633", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-07-04" }, { "@id": "JORFTEXT000000312655", "#text": "Décret n°91-734 du 24 juillet 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000312655", "@nortexte": "BUDZ9100007D", "@numtexte": "91-734", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-07-24" }, { "@id": "JORFTEXT000000356342", "#text": "LOI91-1322", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000720683", "#text": "LOI91-1385", "@sens": "cible", "@cidtexte": "JORFTEXT000000720683", "@nortexte": "EQUX9100067L", "@numtexte": "91-1385", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-31" }, { "@id": "JORFTEXT000000356838", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000356838", "@nortexte": "EQUG9200285A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-03-05" }, { "@id": "JORFTEXT000000356522", "#text": "DECRET92-347", "@sens": "cible", "@cidtexte": "JORFTEXT000000356522", "@nortexte": "AGRS9200221D", "@numtexte": "92-347", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "LEGIARTI000006776960", "@num": "1", "#text": "Décret n°92-347 du 1 avril 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356522", "@nortexte": "AGRS9200221D", "@numtexte": "92-347", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "LEGIARTI000006351330", "@num": "2", "#text": "Loi n°92-1255 du 2 décembre 1992 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712370", "@nortexte": "EQUX9200028L", "@numtexte": "92-1255", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-02" }, { "@id": "JORFTEXT000000712857", "#text": "DECRET93-1032", "@sens": "cible", "@cidtexte": "JORFTEXT000000712857", "@nortexte": "EQUT9301010D", "@numtexte": "93-1032", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-08-30" }, { "@id": "LEGIARTI000006275709", "@num": "15", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 15 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275710", "@num": "15", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 15 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275711", "@num": "15", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000706515", "#text": "du 21 décembre 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000706515", "@nortexte": "BUDD9430005V", "@typelien": "APPLICATION", "@naturetexte": "AVISEURO", "@datesignatexte": "1994-12-21" }, { "@id": "LEGIARTI000006552373", "@num": "1", "#text": "Arrêté du 15 décembre 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550532", "@nortexte": "BUDR9407024A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-12-15" }, { "@id": "JORFTEXT000000189483", "#text": "DECRET95-1130", "@sens": "cible", "@cidtexte": "JORFTEXT000000189483", "@nortexte": "EQUT9500941D", "@numtexte": "95-1130", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-10-17" }, { "@id": "JORFTEXT000000191068", "#text": "LOI95-1346", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000191068", "#text": "LOI95-1346", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000559120", "#text": "LOI96-142", "@sens": "cible", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006822428", "@num": "1", "#text": "Décret n°96-628 du 15 juillet 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000729814", "@nortexte": "BUDZ9600007D", "@numtexte": "96-628", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-07-15" }, { "@id": "JORFTEXT000000195751", "#text": "DECRET96-854", "@sens": "cible", "@cidtexte": "JORFTEXT000000195751", "@nortexte": "EQUT9601191D", "@numtexte": "96-854", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-27" }, { "@id": "LEGITEXT000005623831", "#text": "Arrêté du 29 mai 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000566155", "@nortexte": "BUDB9710031A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006333222", "@num": "1", "#text": "Arrêté du 29 mai 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566155", "@nortexte": "BUDB9710031A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006333222", "@num": "1", "#text": "Arrêté du 29 mai 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566155", "@nortexte": "BUDB9710031A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006333223", "@num": "2", "#text": "Arrêté du 29 mai 1997 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566155", "@nortexte": "BUDB9710031A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-29" }, { "@id": "JORFTEXT000000183046", "#text": "DECRET97-1010", "@sens": "cible", "@cidtexte": "JORFTEXT000000183046", "@nortexte": "EQUT9701562D", "@numtexte": "97-1010", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-11-04" }, { "@id": "JORFTEXT000000753121", "#text": "LOI97-1239", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "JORFTEXT000000209044", "#text": "LOI98-1266", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000762233", "#text": "LOI99-1172", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320616", "@num": "75", "#text": "Loi - art. 75 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006716486", "@num": "5", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716487", "@num": "5", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "JORFTEXT000000208347", "#text": "LOI2001-43", "@sens": "cible", "@cidtexte": "JORFTEXT000000208347", "@nortexte": "EQUX9900075L", "@numtexte": "2001-43", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2001-01-16" }, { "@id": "LEGIARTI000006346062", "@num": "L233-33", "#text": "CODE DES COMMUNES. - art. L233-33 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346123", "@num": "L234-1", "#text": "CODE DES COMMUNES. - art. L234-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346240", "@num": "L234-19-1", "#text": "CODE DES COMMUNES. - art. L234-19-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294195", "@num": "163 novodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 novodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294188", "@num": "163 septdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 septdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294198", "@num": "163 vicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 vicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294777", "@num": "300", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 300 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295801", "@num": "324", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 324 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296306", "@num": "384 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296306", "@num": "384 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296307", "@num": "384 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296310", "@num": "384 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296310", "@num": "384 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296311", "@num": "384 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296315", "@num": "384 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296319", "@num": "384 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296319", "@num": "384 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296320", "@num": "384 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296330", "@num": "384 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296330", "@num": "384 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296331", "@num": "384 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296334", "@num": "384 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296326", "@num": "384 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296326", "@num": "384 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296327", "@num": "384 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295222", "@num": "91 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293898", "@num": "91 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297155", "@num": "265", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 265 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297158", "@num": "266", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 266 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299816", "@num": "360", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 360 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299707", "@num": "389", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 389 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299709", "@num": "390", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 390 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299909", "@num": "406 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299906", "@num": "406 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298300", "@num": "46 quater-0 ZH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZH (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298321", "@num": "46 quater-0 ZL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZL (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300942", "@num": "155 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300943", "@num": "155 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 P (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300944", "@num": "155 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301987", "@num": "197", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 197 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301996", "@num": "198 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 198 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305714", "@num": "1000", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1000 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305715", "@num": "1000 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1000 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311338", "@num": "1001", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1001 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307256", "@num": "115 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 115 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307303", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307864", "@num": "125 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307871", "@num": "137 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 137 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306058", "@num": "1395 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1395 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306059", "@num": "1395 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1395 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312074", "@num": "1414 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. R*332-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744393", "@num": "L731-11", "#text": "Code de la sécurité sociale. - art. L731-11 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744395", "@num": "L731-12", "#text": "Code de la sécurité sociale. - art. L731-12 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744396", "@num": "L731-13", "#text": "Code de la sécurité sociale. - art. L731-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006802591", "@num": "L431-14", "#text": "Code des assurances - art. L431-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615114", "@num": "266", "#text": "Code des douanes - art. 266 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006350479", "@num": "L91", "#text": "Code du domaine de l'Etat - art. L91 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070208", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006350480", "@num": "L91-1", "#text": "Code du domaine de l'Etat - art. L91-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070208", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006350487", "@num": "L91-2", "#text": "Code du domaine de l'Etat - art. L91-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070208", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006350490", "@num": "L91-3", "#text": "Code du domaine de l'Etat - art. L91-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070208", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006350491", "@num": "L91-4", "#text": "Code du domaine de l'Etat - art. L91-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070208", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006350492", "@num": "L91-5", "#text": "Code du domaine de l'Etat - art. L91-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070208", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027574978", "@num": "1395 B", "#text": "Code général des impôts, CGI. - art. 1395 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006643966", "@num": "L112-8", "#text": "Code monétaire et financier - art. L112-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645758", "@num": "L152-1", "#text": "Code monétaire et financier - art. L152-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645856", "@num": "L152-5", "#text": "Code monétaire et financier - art. L152-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645865", "@num": "L152-6", "#text": "Code monétaire et financier - art. L152-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651943", "@num": "L221-18", "#text": "Code monétaire et financier - art. L221-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651944", "@num": "L221-18", "#text": "Code monétaire et financier - art. L221-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651945", "@num": "L221-18", "#text": "Code monétaire et financier - art. L221-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651947", "@num": "L221-20", "#text": "Code monétaire et financier - art. L221-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651949", "@num": "L221-22", "#text": "Code monétaire et financier - art. L221-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651950", "@num": "L221-22", "#text": "Code monétaire et financier - art. L221-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006683405", "@num": "R221-68", "#text": "Code monétaire et financier - art. R221-68 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315398", "@num": "L170", "#text": "Livre des procédures fiscales - art. L170 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315409", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315438", "@num": "L190", "#text": "Livre des procédures fiscales - art. L190 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315537", "@num": "L251 A", "#text": "Livre des procédures fiscales - art. L251 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315018", "@num": "L45 E", "#text": "Livre des procédures fiscales - art. L45 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315930", "@num": "L47", "#text": "Livre des procédures fiscales - art. L47 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315143", "@num": "L96 A", "#text": "Livre des procédures fiscales - art. L96 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315144", "@num": "L96 A", "#text": "Livre des procédures fiscales - art. L96 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316290", "@num": "R*172 D-1", "#text": "Livre des procédures fiscales - art. R*172 D-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316673", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316682", "@num": "R*211-2", "#text": "Livre des procédures fiscales - art. R*211-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°89-936 du 29 décembre 1989", "MCS_TXT": { "MC": [ "LOI DE FINANCES RECTIFICATIVE POUR 1989", "BUDGET 1989", "CODE GENERAL DES IMPOTS", "CGI", "CODE DES DOUANES", "CODE DES COMMUNES", "CODE DES ASSURANCES", "CODE DU DOMAINE DE L'ETAT", "CODE DES PENSIONS CIVILES ET MILITAIRES DE RETRAITE", "APPLICATION DE REGLEMENT CEE", "BUDGET", "LOI DE FINANCES RECTIFICATIVE", "DGF", "DOTATION GLOBALE DE FONCTIONNEMENT", "TAUX DE PRELEVEMENT", "TVA", "INSTITUT D'EMISSION DES DEPARTEMENTS D'OUTRE-MER", "IEDOM", "SERVICE CIVIL", "SECURITE MILITAIRE", "AUTORISATION DE PROGRAMME", "CREDIT DE PAIEMENT", "DEPENSE ORDINAIRE", "DEPENSE EN CAPITAL", "BUDGET ANNEXE", "COMPTE DE PRET", "RATIFICATION", "CREDIT A TITRE D'AVANCE", "DEFICIT", "DEFICIT IMPUTABLE", "IMPOT", "AVOIR FISCAL", "CREDIT D'IMPOT", "SOCIETE", "IMPOT SUR LES SOCIETES", "TITRE DE PARTICIPATION", "TITRE", "ACTION", "OBLIGATION", "BON DE SOUSCRIPTION", "VALEUR MOBILIERE", "ENTREPRISE", "PLUS-VALUE", "TAXE", "COMPAGNIE D'ASSURANCE", "SINISTRE", "SOCIETE CIVILE IMMOBILIERE", "SCI", "CONTRAT D'ASSURANCE", "EXONERATION", "CORSE", "FONDS DE COMMERCE", "TAXE PROFESSIONNELLE", "HYPOTHEQUE LEGALE", "IMPOT SUR LA FORTUNE", "BOIS", "FORET", "SOLIDARITE", "BAIL RURAL", "CONSERVATION", "RESEAU TELEPHONIQUE", "PORNOGRAPHIE", "TIMBRE", "DROIT DE TIMBRE", "VENTE", "IMMEUBLE", "SECURITE SOCIALE", "PRELEVEMENT", "PRELEVEMENT SOCIAL", "CONTRIBUTION DE SOLIDARITE", "PENSION", "RETRAITE", "DROIT SOCIAL", "ABATTEMENT", "CONJOINT", "LOTISSEMENT", "LOT", "CESSION", "PRECOMPTE", "DISTRIBUTION", "ACTIONNAIRE", "PARTICIPATION", "LOCATAIRE", "TAXE D'HABITATION", "TAXE FONCIERE", "TAXE ADDITIONNELLE", "PROPRIETE NON BATIE", "IMMOBILISATION", "GROUPEMENT", "COMMUNE", "IMPOT DIRECT", "IMPOT LOCAL", "COMMERCANT", "CARBURANT", "DESINFLATION", "COEFFICIENT DEFLATEUR", "LIVRE DES PROCEDURES FISCALES", "DEDUCTION", "REGLE DE DROIT", "RESTITUTION", "LITIGE", "MISE EN RECOUVREMENT", "PUBLICITE FONCIERE", "ENREGISTREMENT", "INTERRUPTION", "GREVE", "FONCTIONNEMENT", "SERVICE FISCAL", "SURFACE", "BUREAU", "ILE-DE-FRANCE", "REGION", "TAXE DE SEJOUR", "LOCATION", "VEHICULE", "GUADELOUPE", "FONDS DE COMPENSATION", "ASSURANCE", "CONSTRUCTION", "BATIMENT", "ENTREPRISE D'ASSURANCE", "DISPENSE", "REVERSEMENT", "EXEMPTION", "SPECTACLE", "ASSOCIATION SPORTIVE", "CREANCE", "PRIVILEGE", "PRODUCTION", "CHARBON", "ACIER", "CECA", "CEE", "IMPORTATION", "METAL PRECIEUX", "GARANTIE", "COOPERATION", "ETRANGER", "MAJORATION", "CASINO", "TIMBRE DE DIMENSION", "AMENAGEMENT", "CERTIFICAT", "PETROLE", "REDEVANCE", "REDEVANCE SANITAIRE", "VIANDE", "CONTROLE SANITAIRE", "PROTECTION SANITAIRE", "TRANSPOSITION DE DIRECTIVE CEE", "HARMONISATION EUROPEENNE", "LUTTE CONTRE L'INCENDIE", "PREVENTION", "PROTECTION DE LA FORET", "ASSOCIATION", "ASSOCIATION SYNDICALE DE DEFENSE", "LANDES DE GASCOGNE", "OFFICE NATIONAL DE LA NAVIGATION", "ONN", "TRANSPORT", "TRANSPORT FLUVIAL", "ECONOMIE", "CONSOLIDATION", "DETTE", "ACCORD", "BFCE", "COFACE", "FONCTIONNAIRE", "MILITAIRE", "RETENUE", "SODEVA" ] }, "TITREFULL": "Loi n°89-936 du 29 décembre 1989 de finances rectificative pour 1989" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000322103", "NOR": "ECOX8900116L", "NUM": "89-936", "DATE_PUBLI": "1989-12-30", "DATE_TEXTE": "1989-12-29", "ORIGINE_PUBLI": "JORF du 30 décembre 1989", "PAGE_DEB_PUBLI": 16329, "PAGE_FIN_PUBLI": 16536 } }, "META_COMMUN": { "ID": "JORFTEXT000000322103", "URL": "texte/version/JORF/TEXT/00/00/00/32/21/JORFTEXT000000322103.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1989/12/29/ECOX8900116L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX989936", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1989/12/29/89-936/jo/texte" } } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000322103", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304124", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006304124", "liens_entrants": true }

Article 239 sexies B AUTONOME MODIFIE, en vigueur du 30/12/1989 au 15/06/1990 (Code général des impôts)