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Le lieu des prestations de services est réputé se situer en France lorsque le prestataire a en France le siège de son activité ou un établissement stable à partir duquel le service est rendu ou, à défaut, son domicile ou sa résidence habituelle.
\n
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" } }, "LEGIARTI000006318379": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006318379", "URL": "article/LEGI/ARTI/00/00/06/31/83/LEGIARTI000006318379.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFTXXXXXX009AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006304240", "@num": "259", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 259 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000541388", "@nor": "BUDX9200078L", "@num": "92-677", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 92-677 du 17 juillet1992 portant mise en oeuvre par la République française de la directive du Conseil des communautés européennes (C.E.E.) n° 91-680 complétant le système commun de la taxe sur la valeur ajoutée et modifiant, en vue de la suppression des contrôles aux frontières, la directive (C.E.E.) n° 77-388 et de la directive (C.E.E.) n° 92-12 relative au régime général, à la détention, à la circulation et au contrôle des produits soumis à accise (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000541388", "@c_titre_court": "LOI n° 92-677 du 17 juillet 1992" }, { "@fin": "2022-01-01", "#text": "Loi n° 92-677 du 17 juillet 1992 portant mise en oeuvre par la République française de la directive du Conseil des communautés européennes (C. E. E.) n° 91-680 complétant le système commun de la taxe sur la valeur ajoutée et modifiant, en vue de la suppression des contrôles aux frontières, la directive (C. E. E.) n° 77-388 et de la directive (C. E. E.) n° 92-12 relative au régime général, à la détention, à la circulation et au contrôle des produits soumis à accise (1)", "@debut": "1993-01-01", "@id_txt": "LEGITEXT000006079497", "@c_titre_court": "Loi n° 92-677 du 17 juillet 1992" } ], "@date_publi": "1992-07-19", "@date_signature": "1992-07-17", "@num_parution_jo": "0166" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006318379", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
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art. 286 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304481", "@num": "293 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 293 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309586", "@num": "297", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304553", "@num": "302 bis KA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis KA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304722", "@num": "303", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 311 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309757", "@num": "312", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 312 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304731", "@num": "321", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 321 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304734", "@num": "327", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 327 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304736", "@num": "329", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 329 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309777", "@num": "330", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 330 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309783", "@num": "343", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 343 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304740", "@num": "345", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 345 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304742", "@num": "352", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 352 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304766", "@num": "412", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 412 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304770", "@num": "413", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 413 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304772", "@num": "415", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 415 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309872", "@num": "422", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 422 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304779", "@num": "424", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 424 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304782", "@num": "425", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 425 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304785", "@num": "426", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 426 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304790", "@num": "427", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 427 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304793", "@num": "441", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 441 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304805", "@num": "443", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 443 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309907", "@num": "444", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 444 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309913", "@num": "445", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 445 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304809", "@num": "450", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 450 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304812", "@num": "454", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 454 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304815", "@num": "455", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 455 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304825", "@num": "468", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 468 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309931", "@num": "471", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 471 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304831", "@num": "473", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 473 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304834", "@num": "474", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 474 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304836", "@num": "475", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 475 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304840", "@num": "481", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 481 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304842", "@num": "483", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 483 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304847", "@num": "486", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 486 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304856", "@num": "501", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 501 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309962", "@num": "509", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 509 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304865", "@num": "511", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 511 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304868", "@num": "511 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 511 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304906", "@num": "541", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 541 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304927", "@num": "560", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 560 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304979", "@num": "616", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 616 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310141", "@num": "620", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 620 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304981", "@num": "621", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 621 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310144", "@num": "625", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 625 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310148", "@num": "626", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 626 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304983", "@num": "627", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 627 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310151", "@num": "631", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 631 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615564", "@num": "163", "#text": "Code des douanes - art. 163 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615117", "@num": "267", "#text": "Code des douanes - art. 267 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615234", "@num": "268 ter", "#text": "Code des douanes - art. 268 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615411", "@num": "65", "#text": "Code des douanes - art. 65 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315170", "@num": "L101", "#text": "Livre des procédures fiscales - art. L101 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315850", "@num": "L116", "#text": "Livre des procédures fiscales - art. L116 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315218", "@num": "L117", "#text": "Livre des procédures fiscales - art. L117 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315221", "@num": "L118", "#text": "Livre des procédures fiscales - art. L118 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315226", "@num": "L122", "#text": "Livre des procédures fiscales - art. L122 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315248", "@num": "L134", "#text": "Livre des procédures fiscales - art. L134 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315858", "@num": "L134 A", "#text": "Livre des procédures fiscales - art. L134 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315267", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315297", "@num": "L138", "#text": "Livre des procédures fiscales - art. L138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315865", "@num": "L140", "#text": "Livre des procédures fiscales - art. L140 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315305", "@num": "L141", "#text": "Livre des procédures fiscales - art. L141 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315312", "@num": "L144", "#text": "Livre des procédures fiscales - art. L144 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315314", "@num": "L145 A", "#text": "Livre des procédures fiscales - art. L145 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315321", "@num": "L145 B", "#text": "Livre des procédures fiscales - art. L145 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315327", "@num": "L145 C", "#text": "Livre des procédures fiscales - art. L145 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315342", "@num": "L147", "#text": "Livre des procédures fiscales - art. L147 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315378", "@num": "L165", "#text": "Livre des procédures fiscales - art. L165 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315383", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315460", "@num": "L201", "#text": "Livre des procédures fiscales - art. L201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315976", "@num": "L208", "#text": "Livre des procédures fiscales - art. L208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315507", "@num": "L233", "#text": "Livre des procédures fiscales - art. L233 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314971", "@num": "L25", "#text": "Livre des procédures fiscales - art. L25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315551", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315561", "@num": "L261", "#text": "Livre des procédures fiscales - art. L261 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315571", "@num": "L269 A", "#text": "Livre des procédures fiscales - art. L269 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314977", "@num": "L29", "#text": "Livre des procédures fiscales - art. L29 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315131", "@num": "L82 C", "#text": "Livre des procédures fiscales - art. L82 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316250", "@num": "R*101-1", "#text": "Livre des procédures fiscales - art. R*101-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000541388", "@nor": "BUDX9200078L", "@num": "92-677", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 92-677 du 17 juillet1992 portant mise en oeuvre par la République française de la directive du Conseil des communautés européennes (C.E.E.) n° 91-680 complétant le système commun de la taxe sur la valeur ajoutée et modifiant, en vue de la suppression des contrôles aux frontières, la directive (C.E.E.) n° 77-388 et de la directive (C.E.E.) n° 92-12 relative au régime général, à la détention, à la circulation et au contrôle des produits soumis à accise (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000541388", "@c_titre_court": "LOI n° 92-677 du 17 juillet 1992" }, { "@fin": "2022-01-01", "#text": "Loi n° 92-677 du 17 juillet 1992 portant mise en oeuvre par la République française de la directive du Conseil des communautés européennes (C. E. E.) n° 91-680 complétant le système commun de la taxe sur la valeur ajoutée et modifiant, en vue de la suppression des contrôles aux frontières, la directive (C. E. E.) n° 77-388 et de la directive (C. E. E.) n° 92-12 relative au régime général, à la détention, à la circulation et au contrôle des produits soumis à accise (1)", "@debut": "1993-01-01", "@id_txt": "LEGITEXT000006079497", "@c_titre_court": "Loi n° 92-677 du 17 juillet 1992" } ], "@date_publi": "1992-07-19", "@date_signature": "1992-07-17", "@num_parution_jo": "0166" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006318479", "@fin": "2022-01-01", "@num": "121", "@etat": "ABROGE", "@debut": "1993-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de la présente loi entrent en vigueur le 1er janvier 1993.
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" } }, "LEGIARTI000006304251": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "258 C", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006304251", "URL": "article/LEGI/ARTI/00/00/06/30/42/LEGIARTI000006304251.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0258ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318479", "@num": "121", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 121 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318378", "@num": "8", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 8 () JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000545997", "#text": "Décret 93-1127 1993-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "LEGIARTI000018035974", "@num": "258 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838530", "@num": "283", "#text": "Code général des impôts, CGI. - art. 283 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179645", "@fin": "2999-01-01", "#text": "I bis : Territorialité", "@debut": "1993-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006304251", "@fin": "2999-01-01", "@num": "258 C", "@etat": "VIGUEUR", "@debut": "1993-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Le lieu d'une acquisition intracommunautaire de biens meubles corporels est réputé se situer en France lorsque les biens se trouvent en France au moment de l'arrivée de l'expédition ou du transport à destination de l'acquéreur.

II. - Le lieu de l'acquisition est réputé se situer en France si l'acquéreur a donné au vendeur son numéro d'identification à la taxe sur la valeur ajoutée en France et s'il n'établit pas que l'acquisition a été soumise à la taxe sur la valeur ajoutée dans l'Etat membre de destination des biens.

Toutefois, si l'acquisition est ultérieurement soumise à la taxe dans l'Etat membre où est arrivé le bien expédié ou transporté, la base d'imposition en France est diminuée du montant de celle qui a été retenue dans cet Etat (1).

(1) Dispositions en vigueur le 1er janvier 1993, art. 121 de la loi.

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" } }, "LEGIARTI000006304262": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "260 CA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-20", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304262", "URL": "article/LEGI/ARTI/00/00/06/30/42/LEGIARTI000006304262.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0260ADXXXXXBA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318479", "@num": "121", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 121 (Ab) JORF 19 juillet 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318385", "@num": "14", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 14 () JORF 19 juillet 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006304225", "@num": "256 bis", "#text": "Code général des impôts, CGI. - art. 256 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826954", "@num": "286 ter", "#text": "Code général des impôts, CGI. - art. 286 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179646", "@fin": "2999-01-01", "#text": "II : Opérations imposables sur option", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006304262", "@fin": "2015-06-20", "@num": "260 CA", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030752160", "@fin": "2999-01-01", "@num": "260 CA", "@etat": "VIGUEUR", "@debut": "2015-06-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les assujettis et les personnes morales non assujetties susceptibles de bénéficier des dispositions du 2° du I de l'article 256 bis peuvent, sur leur demande, acquitter la taxe sur leurs acquisitions intracommunautaires.

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L'option prend effet au premier jour du mois au cours duquel elle est exercée. Elle couvre obligatoirement une période expirant le 31 décembre de la deuxième année qui suit celle au cours de laquelle elle a été exercée. Elle est renouvelée par tacite reconduction, par période de deux années civiles, sauf dénonciation formulée deux mois au moins avant l'expiration de chaque période.

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" } }, "LEGIARTI000006304434": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "286 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304434", "URL": "article/LEGI/ARTI/00/00/06/30/44/LEGIARTI000006304434.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0286ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318479", "@num": "121", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 121 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318400", "@num": "28", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 28 () JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006304225", "@num": "256 bis", "#text": "Code général des impôts, CGI. - art. 256 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826954", "@num": "286 ter", "#text": "Code général des impôts, CGI. - art. 286 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191657", "@fin": "2999-01-01", "#text": "A bis : Identification des personnes ne remplissant plus les conditions pour bénéficier du régime dérogatoire prévu au 2° du I de l'article 256 bis", "@debut": "1993-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006304434", "@fin": "2999-01-01", "@num": "286 bis", "@etat": "VIGUEUR", "@debut": "1993-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes mentionnées au 2° du I de l'article 256 bis doivent déclarer qu'elles effectuent des acquisitions intracommunautaires de biens dès qu'elles ne remplissent plus les conditions qui leur permettaient de n'être pas soumises à la taxe sur la valeur ajoutée.
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Un décret en Conseil d'Etat détermine les conditions d'application du présent article.
" } }, "LEGIARTI000006304553": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 bis KA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006304553", "URL": "article/LEGI/ARTI/00/00/06/30/45/LEGIARTI000006304553.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302AMXXXXXBA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 564 nonies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 564 nonies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 564 nonies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 564 nonies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006318479", "@num": "121", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 121 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318419", "@num": "45", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 45 () JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000545997", "#text": "Décret 93-1127 1993-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147025", "@fin": "2999-01-01", "#text": "Chapitre VII bis : Taxe sur la publicité télévisée", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006304553", "@fin": "1995-10-27", "@num": "302 bis KA", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304554", "@fin": "2002-01-01", "@num": "302 bis KA", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304555", "@fin": "2004-07-10", "@num": "302 bis KA", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304556", "@fin": "2011-01-01", "@num": "302 bis KA", "@etat": "MODIFIE", "@debut": "2004-07-10", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000023374076", "@fin": "2020-01-01", "@num": "302 bis KA", "@etat": "ABROGE", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une taxe sur la publicité télévisée est due par les personnes qui assurent la régie des messages de publicité reçus en France sur les écrans de télévision.
\n
Elle est assise sur le message publicitaire selon les tarifs suivants :
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10 F par message dont le prix est au plus égal à 1.000 F ;
\n
30 F par message dont le prix est supérieur à 1.000 F et au p lus égal à 10 000 F ;
\n
220 F par message dont le prix est supérieur à 10.000 F et au plus égal à 60 000 F ;
\n
420 F par message dont le prix est supérieur à 60.000 F.
\n
Ces prix s'entendent hors taxes.
\n
La taxe ne s'applique pas aux messages passés pour le compte d'oeuvres reconnues d'utilité publique à l'occasion de grandes campagnes nationales.
\n
Les redevables sont tenus de souscrire, dans le mois du commencement des opérations imposables, auprès du service des impôts dont ils dépendent, une déclaration d'existence et, avant le 25 de chaque mois, un relevé conforme au modèle établi par l'administration indiquant pour chaque tranche du barème le nombre de messages publicitaires diffusés le mois précédent.
\n
La taxe est établie et recouvrée au vu de ce relevé selon les règles, conditions, garanties et sanctions prévues en matière de taxe sur la valeur ajoutée.
" } }, "LEGIARTI000006306684": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 novodecies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006306684", "URL": "article/LEGI/ARTI/00/00/06/30/66/LEGIARTI000006306684.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1609BJXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1618 bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 262 ter, 258 A, 1609 sexdecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006318479", "@num": "121", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 121 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318422", "@num": "48", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 48 () JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318423", "@num": "49", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 49 () JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318424", "@num": "50", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 50 () JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318425", "@num": "51", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 51 () JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318557", "@num": "53", "#text": "Loi - art. 53 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000178406", "#text": "Loi 92-1376 1992-12-30 art. 33, art. 53 Finances pour 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318706", "@num": "35", "#text": "Loi - art. 35 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000545997", "#text": "Décret 93-1127 1993-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "LEGIARTI000006275717", "@num": "50", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 50 () JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179849", "@fin": "1994-09-02", "#text": "III : Produits des exploitations forestières.", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162712", "@fin": "1998-04-22", "#text": "Section III : Prélèvements et perceptions destinés au budget annexe des prestations sociales agricoles", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147083", "@fin": "1998-04-22", "#text": "Chapitre I bis : Taxes sur le chiffre d'affaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306684", "@fin": "1994-09-02", "@num": "1609 novodecies", "@etat": "ABROGE", "@debut": "1993-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué au profit du budget annexe des prestations sociales agricoles une taxe de 1,30 p. 100 sur les produits des exploitations forestières ci-après énumérées par référence au système harmonisé de désignation et de codification des marchandises, livrés en France métropolitaine, importés, exportés, qui font l'objet d'une livraison exonérée en vertu du I de l'article 262 ter ou d'une livraison dans un lieu situé dans un autre Etat membre de la Communauté économique européenne en application de l'article 258 A ou qui font l'objet d'une acquisition intracommunautaire :
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44 03. - Bois bruts, même écorcés, désaubiérés ou équarris, à l'exception des positions 44 03 31 00 0 à 44 03 35 90 0, bois tropicaux, ainsi que des bois tropicaux contenus dans les positions 44 03 99 90 2 et 44 03 99 90 9.
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Cette taxe est due par les personnes qui exploitent les coupes de bois. Elle est acquittée pour leur compte par les industriels et transformateurs qui effectuent la première utilisation des produits des exploitations forestières et par les personnes qui exportent, effectuent des livraisons, exonérées en vertu du I de l'article 262 ter ou des livraisons dans un lieu situé dans un autre Etat membre de la Communauté économique européenne en application de l'article 258 A, réalisent des acquisitions intracommunautaires ou importent ces mêmes produits.
\n
Pour les livraisons faites en France métropolitaine, l'assiette de la taxe est constituée par la valeur d'achat bord de route, nette de toutes taxes, des bois façonnés. A l'exportation et à l'importation la base d'imposition est constituée par la valeur définie par la législation douanière conformément aux règlements communautaires en vigueur. Pour les livraisons exonérées en vertu du I de l'article 262 ter ou les livraisons dans un lieu situé dans un autre Etat membre de la Communauté économique européenne en application de l'article 258 A et les acquisitions intracommunautaires, l'assiette de la taxe est déterminée dans les mêmes conditions que pour les livraisons faites en France.
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La taxe est perçue :
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a) Pour les bois bruts produits en France métropolitaine, sur toutes les livraisons ou utilisations de ces bois ;
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b) Pour les bois bruts exportés, lors de l'exportation ;
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c) Pour les bois bruts importés en France métropolitaine, lors de l'importation ;
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d) Pour les bois bruts qui font l'objet d'une livraison exonérée en vertu du I de l'article 262 ter ou d'une livraison dans un lieu situé dans un autre Etat membre de la Communauté économique européenne en application de l'article 258 A et les acquisitions intracommunautaires, lors de la livraison ou de l'acquisition.
\n
\n
Cette taxe est constatée et recouvrée selon les règles, conditions, garanties et sanctions prévues à l'article 1609 sexdecies.
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La taxe donne lieu à un prélèvement de 2 p. 100 pour frais d'assiette et de perception.
" } }, "LEGIARTI000006306686": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 vicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006306686", "URL": "article/LEGI/ARTI/00/00/06/30/66/LEGIARTI000006306686.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1609BKXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006318479", "@num": "121", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 121 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318422", "@num": "48", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 48 () JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318423", "@num": "49", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 49 () JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318424", "@num": "50", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 50 () JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318425", "@num": "51", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 51 () JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318557", "@num": "53", "#text": "Loi - art. 53 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000178406", "#text": "Loi 92-1376 1992-12-30 art. 33 II, art. 53 Finances pour 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 35 4 5 Finances rectificative pour 1992 JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000545997", "#text": "Décret 93-1127 1993-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "LEGITEXT000017982177", "#text": "Arrêté du 24 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017871925", "@nortexte": "BCFB0774183A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000018745317", "@num": "1", "#text": "Arrêté du 26 mars 2008 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018744234", "@nortexte": "BCFD0807012A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-26" }, { "@id": "LEGIARTI000018745315", "@num": "3", "#text": "Arrêté du 26 mars 2008 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018744234", "@nortexte": "BCFD0807012A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-26" }, { "@id": "LEGITEXT000020726778", "#text": "Arrêté du 7 mai 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020723948", "@nortexte": "BCFD0906707A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-07" }, { "@id": "LEGIARTI000020726784", "@num": "1", "#text": "Arrêté du 7 mai 2009 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020723948", "@nortexte": "BCFD0906707A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-07" }, { "@id": "LEGITEXT000022212273", "#text": "Arrêté du 29 avril 2010 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022209903", "@nortexte": "BCRD1011913A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-29" }, { "@id": "LEGIARTI000022212279", "@num": "1", "#text": "Arrêté du 29 avril 2010 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022209903", "@nortexte": "BCRD1011913A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-29" }, { "@id": "LEGITEXT000024071720", "#text": "Arrêté du 10 mai 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024063732", "@nortexte": "BCRD1113762A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-10" }, { "@id": "LEGIARTI000024071724", "@num": "1", "#text": "Arrêté du 10 mai 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024063732", "@nortexte": "BCRD1113762A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-10" }, { "@id": "LEGITEXT000025878496", "#text": "Arrêté du 25 avril 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025824899", "@nortexte": "BCRD1222096A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-04-25" }, { "@id": "LEGIARTI000025878500", "@num": "1", "#text": "Arrêté du 25 avril 2012 - 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I. – Il est institué au profit du budget annexe des prestations sociales agricoles, en France continentale et en Corse, une taxe spéciale sur les huiles végétales, fluides ou concrètes, effectivement destinées, en l'état ou après incorporation dans tous produits alimentaires, à l'alimentation humaine.

Cette taxe est due :

a) Pour les huiles fabriquées en France continentale et en Corse, sur toutes les ventes ou livraisons à soi-même de ces huiles par les producteurs ;

b) Pour les huiles importées en France continentale et en Corse (y compris les huiles d'animaux marins qui, pour l'assujettissement à la taxe spéciale, sont assimilées aux huiles végétales alimentaires), lors de l'importation ;

c) Pour les huiles qui font l'objet d'une acquisition intracommunautaire lors de l'acquisition.

II. – Les taux de la taxe sont fixés comme suit :
\nPAR KILOGRAMME (en francs) / PAR LITRE (en francs)
\nHuile d'olive, 0,884, 0,796
\nHuiles d'arachide et de maïs, 0,796, 0,725
\nHuiles de colza et de pépins de raisin, 0,408, 0,372
\nAutres huiles végétales fluides et huiles d'animaux marins dont le commerce et l'utilisation ne sont pas soumis aux règles internationales ou nationales relatives aux espèces protégées, 0,694, 0,606
\nHuiles de coprah et de palmiste, 0,530, 0,606
\nHuile de palme, 0,485, 0,606
\nHuiles d'animaux marins dont le commerce et l'utilisation sont soumis aux règles internationales ou nationales relatives aux espèces protégées, 0,884, 0,606

Pour les produits alimentaires importés ou qui font l'objet d'une acquisition intracommunautaire incorporant des huiles imposables, la taxation est effectuée selon les quantités et les natures d'huile entrant dans la composition.

Toutefois, pour les produits autres que la margarine, le redevable peut demander l'application d'un tarif forfaitaire, fixé par arrêté du ministre du budget sur des bases équivalentes à celles qui sont retenues pour les produits similaires d'origine nationale.

III. – Les huiles, y compris celles qui sont contenues dans l es produits alimentaires visés ci-dessus, exportées de France continentale et de Corse, qui font l'objet d'une livraison exonérée en vertu du I de l'article 262 ter ou d'une livraison dans un lieu situé dans un autre Etat membre de la Communauté économique européenne en application de l'article 258 A, ne sont pas soumises à la taxe spéciale.

IV. – La taxe spéciale est établie et recouvrée selon les modalités, ainsi que sous les sûretés, garanties et sanctions applicables aux taxes sur le chiffre d'affaires.

Sont toutefois fixées par décret les mesures particulières et prescriptions d'ordre comptable notamment, nécessaires pour que la taxe spéciale ne frappe que les huiles effectivement destinées à l'alimentation humaine, pour qu'elle ne soit perçue qu'une seule fois, et pour qu'elle ne soit pas supportée en cas d'exportation, de livraison exonérée en vertu du I de l'article 262 ter ou de livraison dans un lieu situé dans un autre Etat membre de la Communauté économique européenne en application de l'article 258 A.

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Il est perçu :
\n
a Une redevance sur l'édition des ouvrages de librairie;
\n
b Une redevance sur l'emploi de la reprographie.
\n
Le produit de ces redevances, exclusivement affecté au centre national des lettres, est porté en recettes à un compte d'affectation spéciale intitulé \"Fonds national du livre\" ouvert dans les écritures du Trésor conformément aux dispositions de l'article 38 de la loi n° 75-1278 du 30 décembre 1975.
" } }, "LEGIARTI000006306703": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 sexdecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006306703", "URL": "article/LEGI/ARTI/00/00/06/30/67/LEGIARTI000006306703.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1609BGXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1613", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1613", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1613", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1613", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 262 ter, 258 A, 275, 1725 à 1740, 287, 1697", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318479", "@num": "121", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 121 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318421", "@num": "47", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 47 () JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000545997", "#text": "Décret 93-1127 1993-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "LEGIARTI000020529928", "@num": "L102 AA", "#text": "Livre des procédures fiscales - art. L102 AA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162715", "@fin": "1999-12-31", "#text": "Section II : Taxe forestière", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147084", "@fin": "2999-01-01", "#text": "Chapitre I bis : Taxes sur le chiffre d'affaires et taxes diverses assimilées", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006306703", "@fin": "1994-09-02", "@num": "1609 sexdecies", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306704", "@fin": "1995-10-27", "@num": "1609 sexdecies", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306705", "@fin": "1996-05-12", "@num": "1609 sexdecies", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306706", "@fin": "1999-12-31", "@num": "1609 sexdecies", "@etat": "ABROGE", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I Il est institué une taxe forestière sur les sciages, éléments de charpente, menuiseries industrielles du bâtiment, parquets, lambris, moulures, baguettes, bois de placage, bois contre-plaqués, panneaux, palettes, emballages en bois, papiers et cartons fabriqués, faisant l'objet d'une acquisition intracommunautaire ou importés en France métropolitaine.
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II Le taux de la taxe forestière est fixé à :
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1° 1,30 p. 100 de la valeur des produits ci-dessous énumérés, par référence au système harmonisé de désignation et de codification des marchandises :
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a) Parquets, lambris, moulures, baguettes :
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44 09 10 10, 44 09 20 10. - Moulures, baguettes ;
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44 09 10 90, 44 09 20 91, 44 09 20 99. - Parquets ;
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44 18 30 10, 44 18 30 90, 44 18 90 00. - Panneaux pour parquets ;
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b) Eléments de charpente :
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44 18 40 00. - Coffrages en bois pour bétonnage ;
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44 18 90 00. - Charpentes industrielles, charpentes en lamellé-collé, éléments de charpente ;
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c) Emballages industriels :
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44 15 20 10. - Palettes ;
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44 15 20 90. - Caisses-palettes ;
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2° 1 p. 100 de la valeur des produits suivants, énumérés selon la même référence :
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a) Sciages :
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44 07. - Bois de sciage ;
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44 16 00 10. - Merrains bruts ;
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44 06. - Traverses en bois pour voies ferrées ;
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b) Bois de placage ;
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44 04 10 00, 44 04 20 00. - Bois en éclisses, lames, rubans et similaires ;
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44 08. - Feuilles issues du tranchage ou du déroulage n'excédant pas 6 mm, à l'exception des feuilles issues du déroulage destinées à la fabrication de contreplaqués ;
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c) Bois contre-plaqués :
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44 12 11 00, 44 12 12 00, 44 12 19 00. - Bois contre-plaqués ;
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3° 0,50 p. 100 de la valeur des produits suivants, énumérés selon la même référence :
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a) Menuiseries industrielles du bâtiment :
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44 18 10 00. - Fenêtres, portes-fenêtres et leurs cadres et chambranles ;
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44 18 20 00. - Portes et leurs cadres, chambranles et seuils, panneaux de façades en bois ;
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44 18 90 00. - Profilés pour menuiserie, blocs-portes, volets, fermetures en bois ;
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b) Emballages légers :
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44 15 10 10. - Emballages, caisses, caissettes, cageots en bois ;
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c) Panneaux :
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44 10 10 10, 44 10 10 30, 44 10 10 50, 44 10 10 90. - Panneaux de particules, à l'exclusion des panneaux revêtus d'autres matières que le bois ;
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44 11. - Panneaux en fibre de bois ou d'autres matières ligneuses ;
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44 12. - Panneaux plaqués, exclusivement de bois ou d'autres matières ligneuses ;
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4° 0,10 p. 100 de la valeur des produits suivants, énumérés selon la même référence :
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48 01. - Papier journal en rouleaux ou en feuilles ;
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48 02. - Papiers et cartons, non couchés ni enduits des types utilisés pour l'écriture, l'impression ou d'autres fins graphiques, et papiers et cartons pour cartes ou bandes à perforer, en rouleaux ou en feuilles, autres que les papiers des numéros 48 01 ou 48 03, papiers et cartons formés feuille à feuille (papiers à la main) ;
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48 03. - Papiers des types utilisés pour papiers de toilettes , pour serviettes à démaquiller, pour essuie-mains, pour serviettes ou pour papiers similaires à usage domestique, d'hygiène ou de toilette, ouate de cellulose et nappes de fibres de cellulose, même crêpés, plissés, gaufrés, estampés, perforés, coloriés en surface, décorés en surface ou imprimés, en rouleaux d'une largeur excédant 36 cm ou en feuilles de forme carrée ou rectangulaire dont un côté au moins excède 36 cm à l'état non plié ;
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48 04. - Papiers et cartons kraft, non couchés ni enduits, en rouleaux ou en feuilles, autres que ceux des numéros 48 02 ou 48 03 ;
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48 05. - Autres papiers et cartons, non couchés ni enduits, en rouleaux ou en feuilles ;
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48 06. - Papiers et cartons sulfurisés, papiers ingraissables, papiers-calques et papier dit \" cristal \" et autres papiers calandrés transparents ou translucides, en rouleaux ou en feuilles ;
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48 09 20. - Papiers dits \" autocopiants \" ;
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48 10. - Papiers et cartons couchés au kaolin ou à d'autres substances inorganiques sur une ou sur les deux faces, avec ou sans liants, à l'exclusion de tout autre couchage ou enduction, même coloriés en surface, décorés en surface ou imprimés, en rouleaux ou en feuilles ;
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48 13. - Papiers à cigarettes, à l'exception du papier des numéros 48 13 10 et 48 13 20 découpé à format ou en cahiers ou en tubes ou en rouleaux d'une largeur n'excédant pas 5 cm ;
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\n
48 23 59 90. - Autres papiers et cartons des types utilisés pour l'écriture, l'impression ou d'autres fins graphiques autres, autres.
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III Le produit de cette taxe est versé au compte spécial du Trésor intitulé : \" Fonds forestier national \".
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IV 1. La taxe forestière est due en France métropolitaine par les entreprises qui fabriquent et par les personnes qui importent un des produits énumérés au I ou qui réalisent des acquisitions intracommunautaires portant sur ces mêmes produits.
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2. Pour les produits fabriqués en France, le fait générateur de la taxe est constitué soit par leur livraison en France métropolitaine soit par leur utilisation lorsque ceux-ci sont mis en oeuvre par le fabricant pour son propre usage ou pour les besoins de la fabrication de produits non taxables.
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L'assiette de la taxe est constituée par le montant net de toutes taxes de la recette lorsque ces produits sont livrés, ou par le prix de revient net de toutes taxes, lorsque l'entreprise utilise des produits taxables pour son propre usage ou pour les besoins de la fabrication de produits non taxables.
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Toutefois, les livraisons de produits énumérés au I faites en France à des exportateurs ou à des personnes qui effectuent des livraisons exonérées en vertu du I de l'article 262 ter ou des livraisons dans un lieu situé dans un autre Etat membre de la Communauté économique européenne en application de l'article 258 A, ne sont pas à comprendre dans l'assiette. Les importations et les acquisitions destinées à ces mêmes exportateurs ou expéditeurs ne sont pas imposables. Le fabricant, l'importateur ou la personne qui réalise les acquisitions intracommunautaires justifie le non-paiement de la taxe en produisant l'attestation visée à l'article 275. Cette attestation doit comporter l'engagement d'acquitter la taxe dans le cas où les produits ne recevraient pas la destination ayant motivé l'exclusion de l'assiette ou l'exonération, sans préjudice des pénalités prévues aux articles 1725 à 1740.
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Pour les acquisitions intracommunautaires, l'assiette de la taxe est constituée par toutes les sommes, valeurs, biens ou services reçus ou à recevoir par le vendeur de la part de l'acheteur. La taxe est due lors de l'acquisition.
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La taxe est constatée dans les conditions définies à l'article 287 et recouvrée avec les sanctions et garanties prévues à l'article 1697.
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3. Pour les produits importés, le fait générateur de la taxe est constitué par l'importation. La taxe est assise et recouvrée par le service des douanes selon les mêmes règles, sous les mêmes garanties et les mêmes sanctions qu'en matière douanière. La base d'imposition est constituée par la valeur définie par la législation douanière conformément aux règlements communautaires en vigueur.
" } }, "LEGIARTI000006306709": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 duovicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006306709", "URL": "article/LEGI/ARTI/00/00/06/30/67/LEGIARTI000006306709.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1609BMXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1621", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000545997", "#text": "Décret 93-1127 1993-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1996-04-10 3P-4-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-02-19 3P-2-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFARTI000001865020", "@num": "76", "#text": "Loi n°59-1454 du 26 décembre 1959 - art. 76, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "LEGIARTI000006318475", "@num": "117", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 117 () JORF 19 juillet 1992, transfert de l'article 1621", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318479", "@num": "121", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 121 (Ab) JORF 19 juillet 1992, transfert de l'article 1621", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000038822934", "@num": "L177 A", "#text": "Livre des procédures fiscales - art. L177 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162717", "@fin": "2007-01-01", "#text": "Section IV : Taxe spéciale sur le prix des places de spectacles cinématographiques.", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147084", "@fin": "2999-01-01", "#text": "Chapitre I bis : Taxes sur le chiffre d'affaires et taxes diverses assimilées", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006306709", "@fin": "2000-03-31", "@num": "1609 duovicies", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306710", "@fin": "2000-12-31", "@num": "1609 duovicies", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306711", "@fin": "2001-12-29", "@num": "1609 duovicies", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306712", "@fin": "2005-12-31", "@num": "1609 duovicies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306713", "@fin": "2007-01-01", "@num": "1609 duovicies", "@etat": "ABROGE", "@debut": "2005-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est perçu une taxe spéciale (1) incluse dans le prix des billets d'entrée dans les salles de spectacles cinématographiques quels que soient le procédé de fixation ou de transmission et la nature du support des oeuvres ou documents audiovisuels qui y sont présentés.
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Les représentations assujetties au paiement de la taxe spéciale sont soumises aux dispositions du code de l'industrie cinématographique.
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La taxe spéciale est due selon le tarif ci-après :
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0,20 F pour les places dont le prix est inférieur à 5 F ;
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0,75 F pour les places dont le prix est égal ou supérieur à 5 F et inférieur à 6 F ;
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0,85 F pour les places dont le prix est égal ou supérieur à 6 F et inférieur à 7 F ;
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1,05 F pour les places dont le prix est égal ou supérieur à 7 F et inférieur à 8 F ;
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1,20 F pour les places dont le prix est égal ou supérieur à 8 F et inférieur à 9,40 F ;
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1,40 F pour les places dont le prix est égal ou supérieur à 9,40 F et inférieur à 10,50 F ;
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1,50 F pour les places dont le prix est égal ou supérieur à 10,50 F et inférieur à 11,50 F ;
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1,60 F pour les places dont le prix est égal ou supérieur à 11,50 F et inférieur à 12,50 F ;
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1,70 F pour les places dont le prix est égal ou supérieur à 12,50 F et inférieur à 13,80 F ;
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1,80 F pour les places dont le prix est égal ou supérieur à 13,80 F et inférieur à 14,90 F ;
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1,90 F pour les places dont le prix est égal ou supérieur à 14,90 F et inférieur à 16 F ;
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2 F pour les places dont le prix est égal ou supérieur à 16 F et inférieur à 17 F ;
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2,10 F pour les places dont le prix est égal ou supérieur à 17 F et inférieur à 18 F ;
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2,25 F pour les places dont le prix est égal ou supérieur à 18 F et inférieur à 19 F ;
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2,35 F pour les places dont le prix est égal ou supérieur à 19 F et inférieur à 20 F ;
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2,45 F pour les places dont le prix est égal ou supérieur à 20 F et inférieur à 21 F ;
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2,55 F pour les places dont le prix est égal ou supérieur à 21 F et inférieur à 22 F ;
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2,65 F pour les places dont le prix est égal ou supérieur à 22 F et inférieur à 23 F ;
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2,75 F pour les places dont le prix est égal ou supérieur à 23 F et inférieur à 24 F ;
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2,85 F pour les places dont le prix est égal ou supérieur à 24 F et inférieur à 25 F ;
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2,95 F pour les places dont le prix est égal ou supérieur à 25 F et inférieur à 26 F ;
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3,05 F pour les places dont le prix est égal ou supérieur à 26 F et inférieur à 27 F ;
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3,15 F pour les places dont le prix est égal ou supérieur à 27 F et inférieur à 28 F ;
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3,20 F pour les places dont le prix est égal ou supérieur à 28 F et inférieur à 29 F ;
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3,25 F pour les places dont le prix est égal ou supérieur à 29 F et inférieur à 30 F ;
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3,30 F pour les places dont le prix est égal ou supérieur à 30 F et inférieur à 31 F.
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Au-delà, la taxe est majorée de 0,10 F chaque fois que le prix de la place atteint un multiple de 1 F.
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Ces taux sont multipliés par 1,5 en cas de projection de films de caractère pornographique ou d'incitation à la violence.
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Les spectacles cinématographiques auxquels s'appliquent ces dispositions sont désignés par le ministre chargé du cinéma après avis de la commission de contrôle des films cinématographiques. Les réclamations et les recours contentieux relatifs à ces décisions sont instruits par le département de la culture.
\n
La taxe spéciale est perçue dans les salles où sont donnés au moins deux séances par semaine. Toutefois, la taxe n'est pas perçue dans les salles définies comme petites exploitations, dont les exploitants auront renoncé au bénéfice du régime de soutien financier de l'Etat à l'industrie cinématographique ; un décret pris sur le rapport du ministre d'Etat chargé des affaires culturelles et du ministre de l'économie et des finances fixe les modalités d'application de cette disposition et, notamment, la durée de validité de l'option exercée par les exploitants.
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Le montant de la taxe ne peut entrer en compte dans la détermination de l'assiette des divers impôts, taxes et droits de toute nature autres que la taxe sur la valeur ajoutée auxquels est soumise la recette normale des salles de spectacles cinématographiques.
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Le contentieux de la taxe est assuré et les infractions en matière d'assiette sont sanctionnées selon les règles propres à la taxe sur la valeur ajoutée.
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Les sanctions applicables à la taxe spéciale sur le prix des places cinématographiques ne peuvent être mises en recouvrement avant l'expiration d'un délai de trente jours à compter de la notification du document par lequel l'administration a fait connaître au contrevenant la sanction qu'elle se propose d'appliquer, les motifs de celle-ci et la possibilité dont dispose l'intéressé de présenter dans ce délai ses observations.
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Le produit de la taxe est porté en recettes au compte d'affectation spéciale institué par l'article 76 de la loi de finances pour 1960 (n° 59-1454 du 26 décembre 1959).
\n
La taxe spéciale prévue au premier alinéa n'est pas perçue dans les salles des départements de la Guadeloupe, de la Guyane, de la Martinique et de la Réunion.
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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703693", "@numtexte": "79-1119", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1979-12-21" }, { "@id": "LEGIARTI000006323475", "@num": "3", "#text": "Décret n°79-1119 du 21 décembre 1979 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703693", "@numtexte": "79-1119", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1979-12-21" }, { "@id": "LEGIARTI000006323476", "@num": "4", "#text": "Décret n°79-1119 du 21 décembre 1979 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703693", "@numtexte": "79-1119", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1979-12-21" }, { "@id": "LEGIARTI000006323477", "@num": "5", "#text": "Décret n°79-1119 du 21 décembre 1979 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703693", "@numtexte": "79-1119", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1979-12-21" }, { "@id": "LEGIARTI000006323478", "@num": "6", "#text": "Décret n°79-1119 du 21 décembre 1979 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703693", "@numtexte": "79-1119", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1979-12-21" }, { "@id": "LEGIARTI000006323479", "@num": "7", "#text": "Décret n°79-1119 du 21 décembre 1979 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703693", "@numtexte": "79-1119", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-12-21" }, { "@id": "LEGIARTI000006323479", "@num": "7", "#text": "Décret n°79-1119 du 21 décembre 1979 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703693", "@numtexte": "79-1119", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1979-12-21" }, { "@id": "LEGIARTI000006323480", "@num": "8", "#text": "Décret n°79-1119 du 21 décembre 1979 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703693", "@numtexte": "79-1119", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1979-12-21" }, { "@id": "JORFTEXT000000878128", "#text": "Décret n°80-131 du 12 février 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000878128", "@numtexte": "80-131", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-02-12" }, { "@id": "JORFTEXT000000883378", "#text": "Décret n°80-509 du 1 juillet 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000883378", "@numtexte": "80-509", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-01" }, { "@id": "JORFTEXT000000683785", "#text": "Décret n°80-1079 du 24 décembre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000683785", "@numtexte": "80-1079", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-24" }, { "@id": "JORFTEXT000000677009", "#text": "Arrêté du 6 mai 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000677009", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1981-05-06" }, { "@id": "JORFTEXT000000309846", "#text": "Décret du 12 mai 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000309846", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "JORFTEXT000000487111", "#text": "Arrêté du 15 septembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000487111", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1981-09-15" }, { "@id": "JORFTEXT000000701296", "#text": "Décret n°81-866 du 15 septembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFARTI000002477821", "@num": "1", "#text": "Décret n°81-866 du 15 septembre 1981 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFARTI000001310111", "@num": "3", "#text": "Décret n°81-866 du 15 septembre 1981 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFTEXT000000690836", "#text": "Décret n°81-1121 du 17 décembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000690836", "@numtexte": "81-1121", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-12-17" }, { "@id": "JORFTEXT000000326756", "#text": "Circulaire du 26 avril 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000326756", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1982-04-26" }, { "@id": "JORFTEXT000000515805", "#text": "Décret n°82-908 du 19 octobre 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000515805", "@numtexte": "82-908", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-10-19" }, { "@id": "JORFTEXT000000470528", "#text": "Arrêté du 16 mai 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000470528", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1983-05-16" }, { "@id": "JORFTEXT000000292834", "#text": "Arrêté du 5 avril 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000292834", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1984-04-05" }, { "@id": "LEGIARTI000006864064", "@num": "1", "#text": "Arrêté du 5 avril 1984 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000292834", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1984-04-05" }, { "@id": "JORFTEXT000000473693", "#text": "Arrêté du 1 avril 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000473693", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-04-01" }, { "@id": "JORFTEXT000000297407", "#text": "Arrêté du 24 janvier 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000297407", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-01-24" }, { "@id": "JORFTEXT000000340105", "#text": "Arrêté du 4 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000340105", "@nortexte": "ENVN8700057A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-04" }, { "@id": "LEGITEXT000006057423", "#text": "Arrêté du 4 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000340105", "@nortexte": "ENVN8700057A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-04" }, { "@id": "LEGIARTI000006871123", "@num": "1", "#text": "Arrêté du 4 mars 1987 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000340105", "@nortexte": "ENVN8700057A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-04" }, { "@id": "LEGIARTI000006871123", "@num": "1", "#text": "Arrêté du 4 mars 1987 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000340105", "@nortexte": "ENVN8700057A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-04" }, { "@id": "LEGIARTI000006871124", "@num": "2", "#text": "Arrêté du 4 mars 1987 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000340105", "@nortexte": "ENVN8700057A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-04" }, { "@id": "LEGIARTI000006871125", "@num": "3", "#text": "Arrêté du 4 mars 1987 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000340105", "@nortexte": "ENVN8700057A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-04" }, { "@id": "JORFTEXT000000885797", "#text": "Décret n°89-505 du 19 juillet 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000885797", "@nortexte": "PRME8961349D", "@numtexte": "89-505", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-07-19" }, { "@id": "LEGIARTI000006858511", "@num": "11", "#text": "Décret n°89-505 du 19 juillet 1989 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885797", "@nortexte": "PRME8961349D", "@numtexte": "89-505", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-07-19" }, { "@id": "LEGIARTI000006858509", "@num": "9", "#text": "Décret n°89-505 du 19 juillet 1989 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885797", "@nortexte": "PRME8961349D", "@numtexte": "89-505", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-07-19" }, { "@id": "LEGIARTI000006871779", "@num": "3", "#text": "Arrêté du 31 juillet 1989 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000480040", "@nortexte": "PRME8961362A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-07-31" }, { "@id": "LEGIARTI000006871778", "@num": "3", "#text": "Arrêté du 31 juillet 1989 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000480040", "@nortexte": "PRME8961362A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-07-31" }, { "@id": "LEGIARTI000006871777", "@num": "3", "#text": "Arrêté du 31 juillet 1989 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000480040", "@nortexte": "PRME8961362A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-07-31" }, { "@id": "JORFTEXT000000336190", "#text": "Décret n°89-804 du 27 octobre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000336190", "@nortexte": "PRME8961361D", "@numtexte": "89-804", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "JORFARTI000001883088", "@num": "4", "#text": "Décret n°89-804 du 27 octobre 1989 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000336190", "@nortexte": "PRME8961361D", "@numtexte": "89-804", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "JORFTEXT000000883767", "#text": "Décision Européenne du 29 décembre 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000883767", "@typelien": "MODIFIE", "@naturetexte": "DECISION_EURO", "@datesignatexte": "1978-12-29" }, { "@id": "LEGITEXT000022331895", "#text": "Ordonnance n°2010-638\n du 10 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "JORFTEXT000022330885", "#text": "Ordonnance n°2010-638 du 10 juin 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "LEGIARTI000006327981", "@num": "1", "#text": "Arrêté du 1 avril 1985 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069972", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-04-01" }, { "@id": "LEGIARTI000006863520", "@num": "1", "#text": "Arrêté du 16 mai 1983 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074660", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1983-05-16" }, { "@id": "LEGIARTI000006863520", "@num": "1", "#text": "Arrêté du 16 mai 1983 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074660", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1983-05-16" }, { "@id": "LEGIARTI000006863521", "@num": "1", "#text": "Arrêté du 16 mai 1983 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074660", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1983-05-16" }, { "@id": "LEGIARTI000006863521", "@num": "1", "#text": "Arrêté du 16 mai 1983 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074660", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1983-05-16" }, { "@id": "LEGIARTI000006327257", "@num": "1", "#text": "Arrêté du 16 mai 1983 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069810", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1983-05-16" }, { "@id": "LEGIARTI000006863523", "@num": "2", "#text": "Arrêté du 16 mai 1983 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074660", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1983-05-16" }, { "@id": "LEGIARTI000006863524", "@num": "4", "#text": "Arrêté du 16 mai 1983 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074660", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1983-05-16" }, { "@id": "LEGIARTI000006863139", "@num": "1", "#text": "Arrêté du 20 avril 1982 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074628", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-04-20" }, { "@id": "LEGIARTI000006863139", "@num": "1", "#text": "Arrêté du 20 avril 1982 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074628", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1982-04-20" }, { "@id": "LEGIARTI000006863140", "@num": "2", "#text": "Arrêté du 20 avril 1982 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074628", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1982-04-20" }, { "@id": "LEGIARTI000006863141", "@num": "3", "#text": "Arrêté du 20 avril 1982 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074628", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1982-04-20" }, { "@id": "LEGIARTI000006863142", "@num": "4", "#text": "Arrêté du 20 avril 1982 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074628", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1982-04-20" }, { "@id": "LEGIARTI000006864904", "@num": "1", "#text": "Arrêté du 24 janvier 1986 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074808", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-01-24" }, { "@id": "LEGIARTI000006327997", "@num": "1", "#text": "Arrêté du 24 janvier 1986 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069974", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-01-24" }, { "@id": "LEGIARTI000006327541", "@num": "1", "#text": "Arrêté du 5 avril 1984 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069858", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1984-04-05" }, { "@id": "LEGIARTI000006861316", "@num": "1", "#text": "Arrêté du 6 mai 1981 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074467", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1981-05-06" }, { "@id": "LEGIARTI000006861316", "@num": "1", "#text": "Arrêté du 6 mai 1981 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074467", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1981-05-06" }, { "@id": "LEGIARTI000006861317", "@num": "2", "#text": "Arrêté du 6 mai 1981 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074467", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1981-05-06" }, { "@id": "LEGIARTI000006861318", "@num": "3", "#text": "Arrêté du 6 mai 1981 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074467", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1981-05-06" }, { "@id": "LEGIARTI000006312466", "@num": "1635 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312465", "@num": "1635 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312464", "@num": "1635 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312467", "@num": "1635 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303423", "@num": "208 ter A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308719", "@num": "220 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309284", "@num": "256", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304231", "@num": "256 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 256 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309294", "@num": "256 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 256 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304239", "@num": "259", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 259 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304240", "@num": "259", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 259 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309322", "@num": "259 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 259 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309327", "@num": "259 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 259 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304243", "@num": "259 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 259 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304242", "@num": "259 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 259 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304241", "@num": "259 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 259 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309335", "@num": "260", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 260 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309334", "@num": "260", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 260 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309384", "@num": "261 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304273", "@num": "261 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309396", "@num": "261 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304447", "@num": "289 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 289 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304446", "@num": "289 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 289 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307061", "@num": "66", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 66 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006582460", "@num": "L225-2", "#text": "Code rural - art. L225-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006582464", "@num": "L225-4", "#text": "Code rural - art. L225-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006582600", "@num": "L229-1", "#text": "Code rural - art. L229-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315960", "@num": "L54", "#text": "Livre des procédures fiscales - art. L54 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315961", "@num": "L54", "#text": "Livre des procédures fiscales - art. L54 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315743", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315742", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315624", "@num": "L9", "#text": "Livre des procédures fiscales - art. L9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315623", "@num": "L9", "#text": "Livre des procédures fiscales - art. L9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°78-1240 du 29 décembre 1978", "MCS_TXT": { "MC": [ "BUDGET", "EAU", "BUDGET 1978", "DISTRIBUTION", "ADDUCTION", "LOI DE FINANCES", "EAU POTABLE", "ETABLISSEMENT PUBLIC", "GARANTIE DE L'ETAT", "CREATION", "INSTRUMENT DE MESURE", "IMPOT", "COMBUSTIBLE", "CNCA", "TAXE D'ENLEVEMENT", "SOCIETE", "TRANSFORMATION", "SPECTACLE", "FONDS D'ACTION LOCALE", "TAXE DEPARTEMENTALE", "SPECTACLE PORNOGRAPHIQUE", "ORDURE MENAGERE", "LOI DE FINANCES RECTIFICATIVE", "COMBUSTIBLE LIQUIDE", "EMPRUNT", "IMPOT SUR LE REVENU", "EPAD", "TAXE COMMUNALE", "IMPOT INDIRECT", "BENEFICE INDUSTRIEL", "ETABLISSEMENT DE CREDIT", "JEU", "PARI MUTUEL URBAIN", "DEGAT DU GIBIER", "DOM", "CENTRE DE GESTION", "ACCORD INTERNATIONAL", "EPIC", "BENEFICE REEL", "TVA", "INDEMNISATION", "GESTION", "SOCIETE AERONAUTIQUE", "COURSE DE CHEVAUX", "FONDS NATIONAL DE GARANTIE", "BENEFICE AGRICOLE", "TAXE SPECIALE", "OUTRE-MER", "COMPTE SPECIAL", "POIDS", "AGRICULTURE", "GRAND GIBIER", "BENEFICE COMMERCIAL", "PLAN DE CHASSE", "REGIME DU FORFAIT", "MESURE", "VERIFICATION", "TAXE", "SOCIETE MARCEL DASSAULT-BREGUET AVIATION", "CREDIT MUTUEL AGRICOLE", "CALAMITE AGRICOLE", "ACCORD CULTUREL", "CAISSE NATIONALE DE CREDIT AGRICOLE", "CHASSE", "PARI MUTUEL", "COOPERATION AGRICOLE", "CREDIT DE PAIEMENT" ] }, "TITREFULL": "Loi n°78-1240 du 29 décembre 1978 DE FINANCES RECTIFICATIVES POUR 1978" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000522721", "NUM": "78-1240", "DATE_PUBLI": "1978-12-30", "DATE_TEXTE": "1978-12-29", "ORIGINE_PUBLI": "JORF du 30 décembre 1978", "PAGE_DEB_PUBLI": 4337, "PAGE_FIN_PUBLI": 4416 } }, "META_COMMUN": { "ID": "JORFTEXT000000522721", "URL": "texte/version/JORF/TEXT/00/00/00/52/27/JORFTEXT000000522721.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9781240" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000545997": { "SM": { "CONTENU": "A COMPTER DU 18-08-1993,MODIFIE ET COMPLETE LE CGI (LIVRES I ET II) ET SES ANNEXES I,II ET III.
APPLICATION DE L'ART. 11 DE LA LOI 51247 DU 01-03-1951." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000876652", "#text": "Loi du 16 avril 1930", "@sens": "source", "@cidtexte": "JORFTEXT000000876652", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1930-04-16" }, { "@id": "JORFTEXT000000335995", "#text": "Loi n° 51-247 du 1er mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFARTI000002284993", "@num": "11", "#text": "Loi n° 51-247 du 1er mars 1951 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFTEXT000000513961", "#text": "LOI n° 74-1170 du 31 décembre 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000513961", "@numtexte": "74-1170", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-31" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 DE FINANCES POUR 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFARTI000001295515", "@num": "30", "#text": "Loi n°84-1208 DE FINANCES POUR 1985 - art. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000693911", "#text": "Loi n°85-98 du 25 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "JORFARTI000001103799", "@num": "233", "#text": "Loi n°85-98 du 25 janvier 1985 - art. 233", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "JORFARTI000001103800", "@num": "234", "#text": "Loi n°85-98 du 25 janvier 1985 - art. 234", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "JORFTEXT000000716493", "#text": "LOI n° 90-568 du 2 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "JORFTEXT000000172847", "#text": "Loi n°91-650 du 9 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "JORFTEXT000000355987", "#text": "Loi n° 91-1323 du 30 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000356342", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000356547", "#text": "Loi n°91-1383 du 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356547", "@nortexte": "MDJX9100154L", "@numtexte": "91-1383", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-31" }, { "@id": "JORFTEXT000000710374", "#text": "Loi n°92-643 du 13 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000710374", "@nortexte": "SPSX9100064L", "@numtexte": "92-643", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-13" }, { "@id": "JORFTEXT000000711622", "#text": "Loi n°92-655 du 15 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000711624", "#text": "Loi n° 92-652 du 13 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711624", "@nortexte": "MJSX9200055L", "@numtexte": "92-652", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-13" }, { "@id": "JORFTEXT000000175680", "#text": "Loi n°92-665 du 16 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000175680", "@nortexte": "ECOX9100182L", "@numtexte": "92-665", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "JORFTEXT000000540003", "#text": "LOI n° 92-666 du 16 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "JORFTEXT000000541241", "#text": "Loi n°92-675 du 17 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541241", "@nortexte": "TEFX9200057L", "@numtexte": "92-675", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000541388", "#text": "LOI n° 92-677 du 17 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000542506", "#text": "Loi n°92-1283 du 11 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000542506", "@nortexte": "AGRX9100211L", "@numtexte": "92-1283", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-11" }, { "@id": "JORFTEXT000000360202", "#text": "Loi n°92-1442 du 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000360202", "@nortexte": "ECOX9100199L", "@numtexte": "92-1442", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000542540", "#text": "Loi n°92-1443 du 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000542540", "@nortexte": "INDX9200147L", "@numtexte": "92-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000542542", "#text": "Loi n°92-1446 du 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000542542", "@nortexte": "TEFX9200149L", "@numtexte": "92-1446", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000178299", "#text": "Loi n°93-5 du 4 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178299", "@nortexte": "SPSX9200032L", "@numtexte": "93-5", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000178780", "#text": "Loi n° 93-2 du 4 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178780", "@nortexte": "JUSX9200023L", "@numtexte": "93-2", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000711603", "#text": "LOI n° 93-121 du 27 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000711603", "@nortexte": "SPSX9200178L", "@numtexte": "93-121", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-27" }, { "@id": "JORFTEXT000000711604", "#text": "LOI n° 93-122 du 29 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "JORFTEXT000000509320", "#text": "Loi n°93-859 du 22 juin 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFARTI000001872595", "@num": "23", "#text": "Loi n°93-859 du 22 juin 1993 - art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFARTI000002281940", "@num": "3", "#text": "Loi n°93-859 du 22 juin 1993 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFARTI000001872646", "@num": "37", "#text": "Loi n°93-859 du 22 juin 1993 - art. 37", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFARTI000001872647", "@num": "42", "#text": "Loi n°93-859 du 22 juin 1993 - art. 42", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFARTI000001104267", "@num": "6", "#text": "Loi n°93-859 du 22 juin 1993 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFTEXT000000361895", "#text": "Loi n°93-923 du 19 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000361895", "@nortexte": "ECOX9300080L", "@numtexte": "93-923", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-19" }, { "@id": "JORFTEXT000000545718", "#text": "LOI n° 93-934 du 22 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000545718", "@nortexte": "AGRX9300027L", "@numtexte": "93-934", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-22" }, { "@id": "JORFTEXT000000545719", "#text": "Loi n°93-936 du 22 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000545719", "@nortexte": "SPSX9300090L", "@numtexte": "93-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-22" }, { "@id": "JORFTEXT000000529228", "#text": "Loi n° 93-949 du 26 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000529228", "@nortexte": "ECOX9300016L", "@numtexte": "93-949", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-26" }, { "@id": "JORFTEXT000000529278", "#text": "Loi n°93-953 du 27 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000529278", "@nortexte": "SPSX9300084L", "@numtexte": "93-953", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-27" }, { "@id": "LEGIARTI000006293978", "@num": "102 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295251", "@num": "102 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293979", "@num": "102 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295255", "@num": "102 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295257", "@num": "102 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293981", "@num": "102 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293982", "@num": "102 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294190", "@num": "163 septdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 septdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294386", "@num": "203", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 203 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295463", "@num": "210", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 210 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294420", "@num": "230", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 230 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294515", "@num": "242 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294505", "@num": "242 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294522", "@num": "242 quaterdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 quaterdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294519", "@num": "242 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294513", "@num": "242 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295545", "@num": "242-0 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295558", "@num": "242-0 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294587", "@num": "267 quater D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 267 quater D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294589", "@num": "267 quater E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 267 quater E (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294830", "@num": "310 HB octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294837", "@num": "310 HF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HF (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295820", "@num": "322", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 322 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294974", "@num": "361 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 361 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296080", "@num": "363 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294992", "@num": "363 AF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AF (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296089", "@num": "363 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295969", "@num": "363 AH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AH (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295976", "@num": "363 AI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AI (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296044", "@num": "363 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295941", "@num": "363 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296102", "@num": "365", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295014", "@num": "365 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295019", "@num": "365 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295027", "@num": "370 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 370 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296273", "@num": "383", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296201", "@num": "383 bis D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 bis D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296203", "@num": "383 bis E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 bis E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296210", "@num": "383 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 quater (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293836", "@num": "74 S bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 S bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293838", "@num": "74 S ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 S ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293846", "@num": "74 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295249", "@num": "96", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 96 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293972", "@num": "97", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 97 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293973", "@num": "98", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 98 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293974", "@num": "99", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 99 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297462", "@num": "2 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297448", "@num": "2 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298998", "@num": "244 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299000", "@num": "244 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299001", "@num": "244 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298999", "@num": "244 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297164", "@num": "266 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 266 quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299314", "@num": "313-0 BR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313-0 BR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299315", "@num": "313-0 BR bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313-0 BR bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299350", "@num": "322 FA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 FA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297332", "@num": "331 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299422", "@num": "331 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299424", "@num": "331 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 Q (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299425", "@num": "331 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299427", "@num": "331 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 S (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299429", "@num": "331 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 U (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299435", "@num": "331 V quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 V quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299432", "@num": "331 V ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 V ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299444", "@num": "333 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299445", "@num": "333 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299446", "@num": "333 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299447", "@num": "333 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297350", "@num": "333 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 E (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299448", "@num": "333 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 F (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299449", "@num": "333 F bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 F bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299450", "@num": "333 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 G (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299451", "@num": "333 G bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 G bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297352", "@num": "333 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299464", "@num": "333 bis A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 bis A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299465", "@num": "333 bis B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 bis B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299466", "@num": "333 bis C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 bis C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299467", "@num": "333 bis D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 bis D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299469", "@num": "333 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 quater (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299470", "@num": "333 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 quinquies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299472", "@num": "333 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 septies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299471", "@num": "333 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 sexies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299468", "@num": "333 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 ter (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299552", "@num": "350 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299548", "@num": "350 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299547", "@num": "350 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299531", "@num": "350 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299538", "@num": "350 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299546", "@num": "350 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299545", "@num": "350 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299554", "@num": "350 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296571", "@num": "38 quindecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 quindecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297738", "@num": "38 septdecies H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297746", "@num": "38 septdecies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297739", "@num": "38 septdecies J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297677", "@num": "38 sexdecies GB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies GB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297681", "@num": "38 sexdecies GC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies GC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296607", "@num": "38 sexdecies JA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies JA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296641", "@num": "38 sexdecies OB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies OB (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297707", "@num": "38 sexdecies OI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies OI (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299713", "@num": "391", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 391 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299714", "@num": "392", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 392 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299716", "@num": "394", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 394 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299771", "@num": "406 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299772", "@num": "406 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299763", "@num": "406 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299757", "@num": "406 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297933", "@num": "41 DC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297952", "@num": "41 DH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DH (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298035", "@num": "41 DI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DI (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297953", "@num": "41 DJ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DJ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297954", "@num": "41 DK", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DK (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297955", "@num": "41 DL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DL (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297957", "@num": "41 DN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DN (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298010", "@num": "41 ZV", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZV (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298011", "@num": "41 ZW", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZW (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298012", "@num": "41 ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZX (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298015", "@num": "41 ZY", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZY (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298016", "@num": "41 ZZ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297878", "@num": "41 duovicies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 duovicies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297879", "@num": "41 duovicies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 duovicies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299782", "@num": "416-0 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 416-0 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298025", "@num": "42", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 42 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296909", "@num": "46 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298079", "@num": "46 AG bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298081", "@num": "46 AG quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298082", "@num": "46 AG quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298080", "@num": "46 AG ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298056", "@num": "46 AGA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AGA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298112", "@num": "46 AI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AI (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298129", "@num": "46 AM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298130", "@num": "46 AN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AN (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298132", "@num": "46 AO", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298376", "@num": "46 quater A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298380", "@num": "46 quater C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298436", "@num": "47 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 47 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298514", "@num": "49 septies U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296892", "@num": "53 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 53 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298642", "@num": "64 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 64 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298647", "@num": "64 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 64 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298645", "@num": "64 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 64 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296962", "@num": "88", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 88 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296967", "@num": "89", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 89 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296966", "@num": "89", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 89 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298714", "@num": "89 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 89 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298751", "@num": "96 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298757", "@num": "96 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298764", "@num": "96 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298761", "@num": "96 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305732", "@num": "1021", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1021 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305735", "@num": "1022", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1022 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305738", "@num": "1023", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1023 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311402", "@num": "1025", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1025 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305750", "@num": "1028 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1028 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307234", "@num": "110", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 110 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305892", "@num": "1100", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1100 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305940", "@num": "1134", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1134 (M)", "@sens": "cible", 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"@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304550", "@num": "302 bis E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis E (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304553", "@num": "302 bis KA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis KA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304619", "@num": "302 bis X", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis X (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307517", "@num": "35", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314209", "@num": "362", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 362 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307541", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302877", "@num": "38 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302257", "@num": "38 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302261", "@num": "38 bis B bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 bis B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302263", "@num": "38 bis C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 bis C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302327", "@num": "39 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304744", "@num": "401", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 401 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304763", "@num": "406 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 406 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309861", "@num": "407", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 407 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309892", "@num": "434", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 434 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309901", "@num": "438", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 438 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304791", "@num": "438 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 438 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304847", "@num": "486", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 486 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308460", "@num": "52 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 52 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304906", "@num": "541", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 541 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310064", "@num": "564 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 564 nonies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302465", "@num": "61 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 61 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305262", "@num": "706", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 706 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305265", "@num": "707", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 707 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305267", "@num": "708", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 708 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308114", "@num": "72 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305290", "@num": "722", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 722 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302535", "@num": "77 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 77 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310408", "@num": "793", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302210", "@num": "8 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 8 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302547", "@num": "80 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302549", "@num": "80 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307829", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307110", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305611", "@num": "901 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 901 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311005", "@num": "902", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 902 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307153", "@num": "92 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302605", "@num": "92 B quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302604", "@num": "92 B ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302624", "@num": "92 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 K (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307203", "@num": "94 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 94 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293360", "@num": "215", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 215 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355145", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702033", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992168", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686667", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914225", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448689", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472288", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701925", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306434", "@num": "1599 ter B", "#text": "Code général des impôts, CGI. - art. 1599 ter B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448726", "@num": "1599 ter B", "#text": "Code général des impôts, CGI. - art. 1599 ter B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448714", "@num": "1599 ter D", "#text": "Code général des impôts, CGI. - art. 1599 ter D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380245", "@num": "208 A", "#text": "Code général des impôts, CGI. - art. 208 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024042318", "@num": "208 A", "#text": "Code général des impôts, CGI. - art. 208 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795094", "@num": "208 A", "#text": "Code général des impôts, CGI. - art. 208 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034388048", "@num": "38 bis B bis", "#text": "Code général des impôts, CGI. - art. 38 bis B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305055", "@num": "440 bis", "#text": "Code général des impôts, CGI. - art. 440 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348004", "@num": "322 FA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 FA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299423", "@num": "331 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299428", "@num": "331 T", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299430", "@num": "331 V", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 V (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299555", "@num": "350 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 duodecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032881501", "@num": "350 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033289581", "@num": "38 sexdecies OB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies OB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032881494", "@num": "406 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050741244", "@num": "88", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 88 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315671", "@num": "L38", "#text": "Livre des procédures fiscales - art. L38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315093", "@num": "L80 D", "#text": "Livre des procédures fiscales - art. L80 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°93-1127 du 24 septembre 1993", "MCS_TXT": { "MC": [ "BUDGET", "CODE GENERAL DES IMPOTS", "CGI", "CODIFICATION", "INCORPORATION" ] }, "TITREFULL": "Décret n° 93-1127 du 24 septembre 1993 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000545997", "NOR": "BUDF9300032D", "NUM": "93-1127", "DATE_PUBLI": "1993-09-28", "DATE_TEXTE": "1993-09-24", "NUM_PARUTION": 225, "ORIGINE_PUBLI": "JORF n°225 du 28 septembre 1993", "PAGE_DEB_PUBLI": 13420, "PAGE_FIN_PUBLI": 13462 } }, "META_COMMUN": { "ID": "JORFTEXT000000545997", "URL": "texte/version/JORF/TEXT/00/00/00/54/59/JORFTEXT000000545997.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9931127" } }, "VISAS": { "CONTENU": "
Le Premier ministre,
Sur le rapport du ministre du budget, porte-parole du Gouvernement,
Vu l’article 11 de la loi n° 51-247 du 1er mars 1951 ;
Vu le code général des impôts et ses annexes I, II et III ;
Vu les textes codifiés et cités dans le présent décret,
Décrète :" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 24 septembre 1993.

ÉDOUARD BALLADUR

Par le Premier ministre :

Le ministre du budget, porte-parole du Gouvernement,

NICOLAS SARKOZY

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000522721", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304240", "typelien": "CONCORDANCE" }, { "texte_version_id": "JORFTEXT000000545997", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304240", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006304240", "liens_entrants": true }

Article 259 AUTONOME MODIFIE, en vigueur du 01/01/1993 au 01/01/2010 (Code général des impôts)