{ "article": { "LEGIARTI000006304383": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "281 bis H", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1992-04-13", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006304383", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304383.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0281AJXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317334", "@num": "18", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 18 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000355163", "#text": "Loi 91-716 1991-07-26 art. 11 XI", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 1 JORF 16 juillet 1992 en vigueur le 13 avril 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191655", "@fin": "1993-08-18", "#text": "E : Taux majoré", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304383", "@fin": "1992-04-13", "@num": "281 bis H", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux majoré de la taxe sur la valeur ajoutée s'applique aux opérations de location portant sur les cassettes vidéo préenregistrées.
\n
" } }, "LEGIARTI000006317334": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "18", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1984-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006317334", "URL": "article/LEGI/ARTI/00/00/06/31/73/LEGIARTI000006317334.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECSXXXXXX018AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 261 E", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000333963", "#text": "Loi 75-1278 1975-12-30 art. 11 Finances pour 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFTEXT000000319977", "#text": "LOI 83-1179 1983-12-29 Finances pour 1984 JORF 30 DECEMBRE 1983 en vigueur 1 JANVIER 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006309508", "@num": "281 bis A", "#text": "CODE GENERAL DES IAbPOTS, CGI. - art. 281 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309010", "@num": "235 ter L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303900", "@num": "235 ter MA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter MA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309404", "@num": "261 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309476", "@num": "279", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 279 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309510", "@num": "281 bis C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304383", "@num": "281 bis H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304384", "@num": "281 bis I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis I (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307559", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307168", "@num": "93", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147423", "@fin": "2999-01-01", "#text": "B : Mesures fiscales", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134047", "@fin": "2999-01-01", "#text": "I : Impôts et revenus autorisés", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114677", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions relatives aux ressources", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084507", "@fin": "2999-01-01", "#text": "Première partie : conditions générales de l'équilibre financier", "@debut": "1983-12-30" } ] }, "@cid": "JORFTEXT000000319977", "@num": "83-1179", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°83-1179 du 29 décembre 1983 DE FINANCES POUR 1984", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000319977", "@c_titre_court": "Loi n°83-1179 du 29 décembre 1983" }, { "@fin": "2999-01-01", "#text": "Loi n° 83-1179 du 29 décembre 1983 de finances pour 1984 (1)", "@debut": "1984-01-01", "@id_txt": "LEGITEXT000006068781", "@c_titre_court": "Loi n° 83-1179 du 29 décembre 1983" } ], "@date_publi": "1983-12-30", "@date_signature": "1983-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006317334", "@fin": "2999-01-01", "@num": "18", "@etat": "VIGUEUR", "@debut": "1984-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I Paragraphe modificateur.
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II - Le taux majoré de la taxe sur la valeur ajoutée s'applique aux locations de cassettes vidéo pré-enregistrées.
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III - Le taux majoré de la taxe sur la valeur ajoutée s'applique aux rémunérations perçues par les organisateurs et les intermédiaires qui participent à l'organisation de la loterie nationale, du loto national et des paris mutuels hippiques, mentionnés au 2° de l'article 261 E du code général des impôts.
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Alinéa modificateur.
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IV - La taxe sur la valeur ajoutée est perçue au taux majoré sur les cessions de droits portant sur les oeuvres pornographiques ou d'incitation à la violence diffusées sur support vidéographique ainsi que, lorsqu'elles font l'objet d'une représentation publique par ce support, sur les droits d'entrée pour les séances au cours desquelles elles sont représentées, dans les conditions prévues au deuxième alinéa du I de l'article 11 de la loi de finances pour 1976 (n° 75-1278 du 30 décembre 1975).
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Le prélèvement spécial institué par le 1 du II de l'article susvisé s'applique également à la fraction des bénéfices industriels et commerciaux qui résulte de la production, de la distribution ou de la représentation publique d'oeuvres pornographiques ou d'incitation à la violence diffusées sur support vidéographique.
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Ces oeuvres sont également assujetties à la taxe spéciale instituée par le 2 du II du même article, dans les conditions qui y sont fixées.
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Un décret en Conseil d'Etat détermine les conditions de classement des oeuvres qui sont diffusées sur support vidéographique et qui ne sont pas également soumises à la procédure de désignation des films cinématographiques prévue au V de l'article 11 de la loi de finances pour 1976 susvisée.
" } }, "LEGIARTI000006840359": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "11", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1991-07-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006840359", "URL": "article/LEGI/ARTI/00/00/06/84/03/LEGIARTI000006840359.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHEALXXXXXX011AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 280", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006309508", "@num": "281 bis A", "#text": "CODE GENERAL DES IAbPOTS, CGI. - art. 281 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@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": "PEREMPTION", "@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": "MODIFICATION", "@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": "PEREMPTION", "@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": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300335", "@num": "30-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 30-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301374", "@num": "31 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 31 quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301300", "@num": "31 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 31 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311643", "@num": "1464 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1464 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306684", "@num": "1609 novodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 novodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306682", "@num": "1609 octodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 octodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306680", "@num": "1609 septdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 septdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306708", "@num": "1609 unvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 unvicies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306686", "@num": "1609 vicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 vicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312384", "@num": "1614", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1614 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309013", "@num": "235 ter L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter L (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303902", "@num": "235 ter MB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter MB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303904", "@num": "235 ter MC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter MC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309405", "@num": "261 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 280 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304376", "@num": "281", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304377", "@num": "281 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304378", "@num": "281 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304379", "@num": "281 bis D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304380", "@num": "281 bis E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304381", "@num": "281 bis F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304382", "@num": "281 bis G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304383", "@num": "281 bis H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304384", "@num": "281 bis I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis I (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304385", "@num": "281 bis J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304386", "@num": "281 bis K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis K (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304394", "@num": "281 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304507", "@num": "296", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 296 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309578", "@num": "296 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 296 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309585", "@num": "297", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006143819", "@fin": "2999-01-01", "#text": "b) Harmonisation des taux de la taxe sur la valeur ajoutée.", "@debut": "1991-07-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006129066", "@fin": "2999-01-01", "#text": "Chapitre III : Mesures fiscales", "@debut": "1991-07-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108647", "@fin": "2999-01-01", "#text": "Titre Ier : Harmonisation des législations financières européennes", "@debut": "1991-07-27" } ] }, "@cid": "JORFTEXT000000355163", "@nor": "ECOX9100084L", "@num": "91-716", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 91-716 du 26 juillet 1991 portant diverses dispositions d'ordre économique et financier (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000355163", "@c_titre_court": "Loi n°91-716 du 26 juillet 1991" }, { "@fin": "2999-01-01", "#text": "Loi n° 91-716 du 26 juillet 1991 portant diverses dispositions d'ordre économique et financier", "@debut": "1991-07-27", "@id_txt": "LEGITEXT000006077840", "@c_titre_court": "Loi n° 91-716 du 26 juillet 1991" } ], "@date_publi": "1991-07-27", "@date_signature": "1991-07-26" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006840359", "@fin": "2999-01-01", "@num": "11", "@etat": "VIGUEUR", "@debut": "1991-07-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I., II., III., IV. et V. - (paragraphes modificateurs).
\n
VI. - L'article 280 du code général des impôts est abrogé. VII., VIII., IX. et X. - (paragraphes modificateurs).
\n
XI. - Les dispositions du présent article entrent en vigueur le 1er janvier 1993.
" } }, "LEGIARTI000006303900": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter MA", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "1984-07-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006303900", "URL": "article/LEGI/ARTI/00/00/06/30/39/LEGIARTI000006303900.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235BIXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter L al. 4", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317334", "@num": "18", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 18 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000020499734", "@num": "1", "#text": "Décret n°2009-389 du 7 avril 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020496091", "@nortexte": "ECEL0904789D", "@numtexte": "2009-389", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGIARTI000020548842", "@num": "1605 septies", "#text": "Code général des impôts, CGI. - art. 1605 septies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Edition du 20 juillet 1984", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162545", "@fin": "2999-01-01", "#text": "Section XI : Prélèvement spécial sur les bénéfices résultant de la vente, la location ou l'exploitation d'oeuvres pornographiques ou d'incitation à la violence", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006303900", "@fin": "2009-04-10", "@num": "235 ter MA", "@etat": "TRANSFERE", "@debut": "1984-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le prélèvement spécial prévu à l'article 235 ter L s'applique également à la fraction des bénéfices industriels et commerciaux qui résulte de la production, de la distribution ou de la représentation publique d'oeuvres pornographiques ou d'incitation à la violence diffusées sur support vidéographique.
\n
Un décret en Conseil d'Etat détermine les conditions de classement des oeuvres qui sont diffusées sur support vidéographique et qui ne sont pas également soumises à la procédure de désignation des films cinématographiques visée au quatrième alinéa de l'article précité.
" } }, "LEGIARTI000006304369": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "279 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304369", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304369.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0279ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006421436", "@num": "14", "#text": "Loi n°49-956 du 16 juillet 1949 - art. 14 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000878175", "@numtexte": "49-956", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1949-07-16" }, { "@id": "JORFTEXT000000687696", "#text": "Ordonnance 59-28 1959-01-05", "@sens": "source", "@cidtexte": "JORFTEXT000000687696", "@numtexte": "59-28", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-05" }, { "@id": "JORFTEXT000000355163", "#text": "Loi 91-716 1991-07-26 art. 11 V, XI JORF 27 juillet 1991, en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991, en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000020901838", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000020908431", "@num": "L334-2", "#text": "Code du cinéma et de l'image animée - art. L334-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908429", "@num": "L334-3", "#text": "Code du cinéma et de l'image animée - art. L334-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908427", "@num": "L334-4", "#text": "Code du cinéma et de l'image animée - art. L334-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045213111", "@num": "L2251-4", "#text": "Code général des collectivités territoriales - art. L2251-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045213102", "@num": "L3232-4", "#text": "Code général des collectivités territoriales - art. L3232-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814147", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548840", "@num": "1605 octies", "#text": "Code général des impôts, CGI. - art. 1605 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549109", "@num": "235 ter MB", "#text": "Code général des impôts, CGI. - art. 235 ter MB (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309405", "@num": "261 G", "#text": "Code général des impôts, CGI. - art. 261 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213215", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345480", "@num": "L131-13", "#text": "CODE DES COMMUNES. - art. L131-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345467", "@num": "L131-2", "#text": "CODE DES COMMUNES. - art. L131-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191654", "@fin": "2999-01-01", "#text": "B : Taux réduit", "@debut": "1987-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@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": "LEGIARTI000006304369", "@fin": "1996-05-12", "@num": "279 bis", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304370", "@fin": "2012-01-01", "@num": "279 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025091630", "@fin": "2999-01-01", "@num": "279 bis", "@etat": "VIGUEUR", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux réduit de la TVA ne s'applique pas :
\n
1° Aux opérations, y compris les cessions de droits, portant sur les publications qui ont fait l'objet d'au moins deux des interdictions prévues par l'article 14 de la loi n° 49-956 du 16 juillet 1949 sur les publications destinées à la jeunesse ;
\n
2° Aux représentations théâtrales à caractère pornographique, ainsi qu'aux cessions de droits portant sur ces représentations et leur interprétation, désignées par le ministre chargé de la culture après avis d'une commission dont la composition est fixée par arrêté du même ministre. Les réclamations et recours contentieux relatifs à ces décisions sont instruits par le ministre chargé de la culture ;
\n
3° a) Aux cessions de droits portant sur les films pornographiques ou d'incitation à la violence et sur leur interprétation, ainsi qu'aux droits d'entrée pour les séances au cours desquelles ces films sont projetés.
\n
Les spectacles cinématographiques concernés par cette disposition sont désignés par le ministre chargé de la culture, après avis de la commission de classification des oeuvres cinématographiques. Les réclamations et les recours contentieux relatifs à ces décisions sont instruits par le ministre chargé de la culture ;
\n
b) Aux cessions de droits portant sur les oeuvres pornographiques ou d'incitation à la violence diffusées sur support vidéographique et sur leur interprétation ainsi qu'aux droits d'entrée pour les séances au cours desquelles ces oeuvres sont présentées.
\n
Un décret en Conseil d'Etat détermine les conditions de classement des oeuvres qui sont diffusées sur support vidéographique et qui ne sont pas également soumises à la procédure de désignation des films cinématographiques prévue au deuxième alinéa du a ;
\n
4° Aux prestations de services ainsi qu'aux livraisons de biens réalisées dans les établissements dont l'accès est interdit aux mineurs en raison de leur caractère licencieux ou pornographique, soit en application de l'ordonnance n° 59-28 du 5 janvier 1959 réglementant l'accès des mineurs à certains établissements, soit en vertu des pouvoirs de police que le maire et le représentant de l'Etat dans le département tiennent des articles L. 131-2 et L. 131-13 du code des communes.
" } }, "LEGIARTI000006304384": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "281 bis I", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006304384", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304384.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0281AKXXXXXAA" } }, "NOTA": { "CONTENU": "
Nota : Loi 92-655 1992-07-15 art. 1 c.
\n
" }, "LIENS": { "LIEN": [ { "#text": "Abrogation incorporée dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "ABROGATION" }, { "@id": "LEGIARTI000006317334", "@num": "18", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 18 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000355163", "#text": "Loi 91-716 1991-07-26 art. 11 XI", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991, art. 11 XI : en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 1 c", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 1 c JORF 16 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191655", "@fin": "1993-08-18", "#text": "E : Taux majoré", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304384", "@fin": "1993-01-01", "@num": "281 bis I", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux majoré de la taxe sur la valeur ajoutée s'applique aux rémunérations perçues par les organisateurs et les intermédiaires qui participent à l'organisation de la loterie nationale, du loto national et des paris mutuels hippiques.
\n
" } }, "LEGIARTI000006306680": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 septdecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006306680", "URL": "article/LEGI/ARTI/00/00/06/30/66/LEGIARTI000006306680.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1609BHXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1614", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1614", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 278 à 281 nonies, 297", "@sens": "source", "@typelien": "CITATION" }, { "@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": "MODIFICATION", "@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": "MODIFICATION", "@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": "MODIFICATION", "@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": "MODIFICATION", "@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": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318557", "@num": "53", "#text": "Loi - art. 53 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFICATION", "@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": "MODIFICATION", "@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": "MODIFICATION", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179847", "@fin": "1995-10-27", "#text": "I : Cotisation incluse dans la taxe sur la valeur ajoutée.", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306680", "@fin": "1995-10-27", "@num": "1609 septdecies", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306681", "@fin": "2003-12-31", "@num": "1609 septdecies", "@etat": "ABROGE", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est perçu au profit du budget annexe des prestations sociales agricoles une cotisation de 0,40 p. 100 incluse dans les taux de la taxe sur la valeur ajoutée fixés aux articles 278 à 281 nonies et 297.
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" } }, "LEGIARTI000006306682": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 octodecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006306682", "URL": "article/LEGI/ARTI/00/00/06/30/66/LEGIARTI000006306682.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1609BIXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1617", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1617", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 262 ter, 258 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 18 août 1993", "@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": "MODIFICATION", "@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": "MODIFICATION", "@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": "MODIFICATION", "@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": "MODIFICATION", "@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": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318557", "@num": "53", "#text": "Loi - art. 53 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFICATION", "@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": "MODIFICATION", "@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": "MODIFICATION", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179848", "@fin": "1996-05-12", "#text": "II : Betteraves.", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306682", "@fin": "1995-10-27", "@num": "1609 octodecies", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306683", "@fin": "1996-05-12", "@num": "1609 octodecies", "@etat": "ABROGE", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est attribué au budget annexe des prestations sociales agricoles le produit d'une taxe sur les betteraves livrées à la sucrerie ou à la distillerie. Le taux de cette taxe est fixé à 4 p. 100 du prix de base à la production des betteraves. Ce taux peut être réduit par décret dans la mesure où cette réduction n'affecte pas l'équilibre financier du budget annexe des prestations sociales agricoles.
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La taxe est due par le producteur et acquittée pour son compte par les industriels et transformateurs auxquels les betteraves sont livrées.
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Cette taxe est perçue sur les betteraves qui sont directement exportées, 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.
" } }, "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 :
\n
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.
\n
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.
\n
La taxe est perçue :
\n
a) Pour les bois bruts produits en France métropolitaine, sur toutes les livraisons ou utilisations de ces bois ;
\n
b) Pour les bois bruts exportés, lors de l'exportation ;
\n
c) Pour les bois bruts importés en France métropolitaine, lors de l'importation ;
\n
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.
\n
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 - 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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 institué, au profit du budget annexe des prestations sociales agricoles, une taxe de 0,74 p. 100 sur les tabacs fabriqués.
\n
Cette taxe est perçue en addition à la taxe sur la valeur ajoutée sur les produits fabriqués à l'intérieur et sur les produits importés, qui font l'objet d'une acquisition intracommunautaire ; elle est assise et perçue sous les mêmes règles, les mêmes garanties et les mêmes sanctions que cette dernière.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006317334", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304383", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006840359", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304383", "typelien": "ABROGATION" } ], "texte_version": { "JORFTEXT000000355163": { "SM": { "CONTENU": "TITRE I: HARMONISATION DES LEGISLATIONS FINANCIERES EUROPEENNES (AT. 1 A 13).
CHAP. I: DISPOSITIONS RELATIVES AU DROIT DES ASSURANCES;
CHAP. II: DISPOSITIONS D'ORDRE BANCAIRE;
CHAP. III: MESURES FISCALES (TVA).
TITRE II: AMELIORATION DE LA TRESORERIE DE L'ETAT (ART. 14 A 17).
TITRE III: DISPOSITIONS RELATIVES A LA MODERNISATION FINANCIERE (ART. 18 A 24).
TITRE IV: DISPOSITIONS DIVERSES (ART. 25 A 45)." }, "TP": { "CONTENU": "

(1) Travaux préparatoires : loi n° 91-716.

\nAssemblée nationale :\n

Projet de loi n° 2067 rectifié ;

Rapport de M. Alain Richard, rapporteur général, au nom de la commission des finances, n° 2084 ;

Discussion les 11 et 12 juin 1991, texte considéré comme adopté, après déclaration d’urgence, en application de l’article 49, alinéa 3, de la Constitution, le 17 juin 1991.

\nSénat :\n

Projet de loi, considéré comme adopté par l’Assemblée nationale, n° 394 (1990-1991) ;

Rapport de M. Roger Chinaud, rapporteur général, au nom de la commission des finances, n° 410 (1990-1991) ;

Discussion et rejet le 26 juin 1991.

\nAssemblée nationale :\n

Rapport de M. Alain Richard, au nom de la commission mixte paritaire, n° 2158.

\nSénat :\n

Rapport de M. Roger Chinaud, au nom de la commission mixte paritaire, n° 426 (1990-1991).

\nAssemblée nationale :\n

Projet de loi, rejeté par le Sénat, n° 2157 ;

Rapport de M. Alain Richard, rapporteur général, au nom de la commission des finances, n° 2174 ;

Discussion le 28 juin 1991, texte considéré comme adopté, en application de l’article 49, alinéa 3, de la Constitution, le 29 juin 1991.

\nSénat :\n

Projet de loi, considéré comme adopté par l’Assemblée nationale en nouvelle lecture, n° 436 (1990-1991) ;

Rapport de M. Roger Chinaud, rapporteur général, au nom de la commission des finances, n° 440 (1990-1991) ;

Discussion et rejet le 2 juillet 1991.

\nAssemblée nationale :\n

Projet de loi, rejeté par le Sénat en nouvelle lecture, n° 2195 ;

Rapport de M. Alain Richard, rapporteur général, au nom de la commission des finances, n° 2199 ;

Discussion le 3 juillet 1991, texte considéré adopté, en application de l’article 49, alinéa 3, de la Constitution, le 4 juillet 1991.

\nConseil constitutionnel :\n

Décision n° 91-298 DC en date du 24 juillet 1991, publiée au Journal officiel du 26 juillet 1991.

" }, "ABRO": { "CONTENU": "Texte partiellement incorporé dans le CGI: articles 3,4-I-2 et 4-III, 5-I, 5-II (1 à 3; 5: al.3), 5 (III, IV, VII, VIII),6 (II et III), 7, 10 (I à III, VI),11 (I à IV, X-7) et 11-XI,12 (III-1 et IV), 13, 15, 24, 25, 28, 32, 34, 36, 40 (I et III); dans le livre des procédures fiscales: 10 (V et VI),11 (VII et XI), et partiellement codifié dans le nouveau code monétaire et financier (ordonnance 2000-1223): article 19 (I à IV et VI)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691946", "#text": "Loi du 28 mars 1885", "@sens": "source", "@cidtexte": "JORFTEXT000000691946", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1885-03-28" }, { "@id": "JORFTEXT000000522411", "#text": "Ordonnance n°45-2674 du 2 novembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000522411", "@numtexte": "45-2674", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000315384", "#text": "Loi n° 57-298 du 11 mars 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000315384", "@numtexte": "57-298", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1957-03-11" }, { "@id": "JORFTEXT000000313990", "#text": "Décret n°58-63 du 27 janvier 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000313990", "@numtexte": "58-63", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1958-01-27" }, { "@id": "JORFTEXT000000877182", "#text": "Décret du 26 avril 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000877182", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1958-04-26" }, { "@id": "LEGIARTI000006281002", "@num": "357-2", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 357-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000692245", "#text": "LOI n° 66-537 du 24 juillet 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000875580", "#text": "Loi n° 72-657 du 13 juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "JORFTEXT000000522258", "#text": "Loi n°76-394 du 6 mai 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000522258", "@numtexte": "76-394", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-06" }, { "@id": "JORFTEXT000000522697", "#text": "Loi n°77-574 du 7 juin 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "LEGIARTI000006703672", "@num": "12", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000006703671", "@num": "12", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFTEXT000000504724", "#text": "LOI n° 84-46 du 24 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFTEXT000000504724", "#text": "LOI n° 84-46 du 24 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000006274439", "@num": "15", "#text": "Loi n°85-11 du 3 janvier 1985 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501119", "@numtexte": "85-11", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-03" }, { "@id": "JORFTEXT000000501119", "#text": "Loi n°85-11 du 3 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000501119", "@numtexte": "85-11", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-01-03" }, { "@id": "JORFTEXT000000693456", "#text": "Loi n° 85-695 du 11 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006305370", "@num": "32", "#text": "Loi n°85-1321 du 14 décembre 1985 - art. 32 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "LEGIARTI000006305380", "@num": "33", "#text": "Loi n°85-1321 du 14 décembre 1985 - art. 33 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "LEGIARTI000006305399", "@num": "35", "#text": "Loi n°85-1321 du 14 décembre 1985 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "LEGIARTI000006305411", "@num": "36", "#text": "Loi n°85-1321 du 14 décembre 1985 - art. 36 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "JORFTEXT000000692975", "#text": "Loi n°85-1321 du 14 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "JORFTEXT000000508808", "#text": "Loi n°87-416 du 17 juin 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFTEXT000000321872", "#text": "Loi n° 89-421 du 23 juin 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000321872", "@nortexte": "SECX8800144L", "@numtexte": "89-421", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-06-23" }, { "@id": "JORFTEXT000000343019", "#text": "Loi n° 89-1010 du 31 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000343019", "@nortexte": "ECOX8900100L", "@numtexte": "89-1010", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-31" }, { "@id": "JORFTEXT000000166186", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990 (rectificatif)", "@sens": "source", "@cidtexte": "JORFTEXT000000166186", "@nortexte": "ECOX8900115Z", "@numtexte": "89-935", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000334002", "#text": "Troisième directive 90/232/CEE du Conseil du 14 mai 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000334002", "@nortexte": "390L0232", "@numtexte": "90-232", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1990-05-14" }, { "@id": "JORFTEXT000000167701", "#text": "Loi n°90-669 du 30 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "JORFTEXT000000717191", "#text": "Loi n° 90-1168 du 29 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000330605", "#text": "Décision Européenne n°91-298 du 24 juillet 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000330605", "@nortexte": "CCSX9110202S", "@numtexte": "91-298", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "1991-07-24" }, { "@id": "JORFTEXT000000355163", "#text": "Loi n° 91-716 du 26 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006840443", "@num": "5", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006840444", "@num": "5", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000537493", "#text": "DECRET91-915", "@sens": "cible", "@cidtexte": "JORFTEXT000000537493", "@nortexte": "BUDB9110029D", "@numtexte": "91-915", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-13" }, { "@id": "JORFTEXT000000315750", "#text": "Décret du 23 septembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000315750", "@nortexte": "ECOT9126046D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-23" }, { "@id": "JORFTEXT000000701249", "#text": "Décret n°91-1311 du 26 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000701249", "@nortexte": "BUDF9110087D", "@numtexte": "91-1311", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-26" }, { "@id": "LEGITEXT000006067566", "#text": "Décret n°91-1311 du 26 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000701249", "@nortexte": "BUDF9110087D", "@numtexte": "91-1311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-26" }, { "@id": "LEGIARTI000006326516", "@num": "1", "#text": "Décret n°91-1311 du 26 décembre 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000701249", "@nortexte": "BUDF9110087D", "@numtexte": "91-1311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-26" }, { "@id": "JORFTEXT000000333055", "#text": "Décret n°91-1312 du 27 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000333055", "@nortexte": "BUDF9100024D", "@numtexte": "91-1312", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-27" }, { "@id": "LEGITEXT000006067567", "#text": "Décret n°91-1312 du 27 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000333055", "@nortexte": "BUDF9100024D", "@numtexte": "91-1312", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-27" }, { "@id": "LEGIARTI000006326518", "@num": "1", "#text": "Décret n°91-1312 du 27 décembre 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333055", "@nortexte": "BUDF9100024D", "@numtexte": "91-1312", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-27" }, { "@id": "JORFTEXT000000701250", "#text": "Décret n°91-1313 du 27 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000701250", "@nortexte": "BUDF9120459D", "@numtexte": "91-1313", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-27" }, { "@id": "LEGITEXT000006067568", "#text": "Décret n°91-1313 du 27 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000701250", "@nortexte": "BUDF9120459D", "@numtexte": "91-1313", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-27" }, { "@id": "LEGIARTI000006326520", "@num": "1", "#text": "Décret n°91-1313 du 27 décembre 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000701250", "@nortexte": "BUDF9120459D", "@numtexte": "91-1313", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-27" }, { "@id": "LEGIARTI000006326521", "@num": "2", "#text": "Décret n°91-1313 du 27 décembre 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000701250", "@nortexte": "BUDF9120459D", "@numtexte": "91-1313", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-27" }, { "@id": "LEGIARTI000006326522", "@num": "3", "#text": "Décret n°91-1313 du 27 décembre 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000701250", "@nortexte": "BUDF9120459D", "@numtexte": "91-1313", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-27" }, { "@id": "LEGIARTI000006326523", "@num": "4", "#text": "Décret n°91-1313 du 27 décembre 1991 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000701250", "@nortexte": "BUDF9120459D", "@numtexte": "91-1313", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-27" }, { "@id": "JORFTEXT000000333058", "#text": "Décret n°91-1326 du 23 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000333058", "@nortexte": "BUDF9100035D", "@numtexte": "91-1326", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "LEGITEXT000006067573", "#text": "Décret n°91-1326 du 23 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000333058", "@nortexte": "BUDF9100035D", "@numtexte": "91-1326", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "LEGIARTI000006326505", "@num": "1", "#text": "Décret n°91-1326 du 23 décembre 1991 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333058", "@nortexte": "BUDF9100035D", "@numtexte": "91-1326", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "LEGIARTI000006326506", "@num": "1", "#text": "Décret n°91-1326 du 23 décembre 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333058", "@nortexte": "BUDF9100035D", "@numtexte": "91-1326", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "JORFTEXT000000356342", "#text": "LOI91-1322", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000355987", "#text": "LOI91-1323", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000477108", "#text": "Arrêté du 13 février 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000477108", "@nortexte": "ECOT9210139A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006761532", "@num": "5", "#text": "Arrêté du 13 février 1992 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000477108", "@nortexte": "ECOT9210139A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-02-13" }, { "@id": "JORFTEXT000000331668", "#text": "Décret n°92-137 du 13 février 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000331668", "@nortexte": "ECOT9210138A", "@numtexte": "92-137", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGITEXT000006078708", "#text": "Décret n°92-137 du 13 février 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724608", "@num": "1", "#text": "Décret n°92-137 du 13 février 1992 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724606", "@num": "1", "#text": "Décret n°92-137 du 13 février 1992 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724606", "@num": "1", "#text": "Décret n°92-137 du 13 février 1992 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724605", "@num": "1", "#text": "Décret n°92-137 du 13 février 1992 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724605", "@num": "1", "#text": "Décret n°92-137 du 13 février 1992 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724607", "@num": "1", "#text": "Décret n°92-137 du 13 février 1992 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724607", "@num": "1", "#text": "Décret n°92-137 du 13 février 1992 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724604", "@num": "1", "#text": "Décret n°92-137 du 13 février 1992 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724604", "@num": "1", "#text": "Décret n°92-137 du 13 février 1992 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724714", "@num": "10", "#text": "Décret n°92-137 du 13 février 1992 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724711", "@num": "10", "#text": "Décret n°92-137 du 13 février 1992 - art. 10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724710", "@num": "10", "#text": "Décret n°92-137 du 13 février 1992 - art. 10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724712", "@num": "10", "#text": "Décret n°92-137 du 13 février 1992 - art. 10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724713", "@num": "10", "#text": "Décret n°92-137 du 13 février 1992 - art. 10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724725", "@num": "11", "#text": "Décret n°92-137 du 13 février 1992 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724724", "@num": "11", "#text": "Décret n°92-137 du 13 février 1992 - art. 11 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724736", "@num": "12", "#text": "Décret n°92-137 du 13 février 1992 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724735", "@num": "12", "#text": "Décret n°92-137 du 13 février 1992 - 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art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724765", "@num": "15", "#text": "Décret n°92-137 du 13 février 1992 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724764", "@num": "15", "#text": "Décret n°92-137 du 13 février 1992 - art. 15 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724777", "@num": "16", "#text": "Décret n°92-137 du 13 février 1992 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724775", "@num": "16", "#text": "Décret n°92-137 du 13 février 1992 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724774", "@num": "16", "#text": "Décret n°92-137 du 13 février 1992 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724776", "@num": "16", "#text": "Décret n°92-137 du 13 février 1992 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724784", "@num": "17", "#text": "Décret n°92-137 du 13 février 1992 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724793", "@num": "18", "#text": "Décret n°92-137 du 13 février 1992 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724807", "@num": "18-1", "#text": "Décret n°92-137 du 13 février 1992 - art. 18-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724806", "@num": "18-1", "#text": "Décret n°92-137 du 13 février 1992 - art. 18-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724806", "@num": "18-1", "#text": "Décret n°92-137 du 13 février 1992 - art. 18-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "LEGIARTI000006724621", "@num": "2", "#text": "Décret n°92-137 du 13 février 1992 - 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art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356973", "@nortexte": "ECOT9210138D", "@numtexte": "92-137", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-13" }, { "@id": "JORFTEXT000000539269", "#text": "DECRET92-308", "@sens": "cible", "@cidtexte": "JORFTEXT000000539269", "@nortexte": "ECOT9294087D", "@numtexte": "92-308", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-03-31" }, { "@id": "JORFTEXT000000356941", "#text": "DECRET92-659", "@sens": "cible", "@cidtexte": "JORFTEXT000000356941", "@nortexte": "BUDF9200015D", "@numtexte": "92-659", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-09" }, { "@id": "LEGITEXT000006079483", "#text": "Décret n°92-659 du 9 juillet 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000356941", "@nortexte": "BUDF9200015D", "@numtexte": "92-659", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-09" }, { "@id": "LEGIARTI000006848934", "@num": "1", "#text": "Décret n°92-659 du 9 juillet 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356941", "@nortexte": "BUDF9200015D", "@numtexte": "92-659", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-09" }, { "@id": "LEGIARTI000006848934", "@num": "1", "#text": "Décret n°92-659 du 9 juillet 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356941", "@nortexte": "BUDF9200015D", "@numtexte": "92-659", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-09" }, { "@id": "JORFTEXT000000711622", "#text": "LOI92-655", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000006318506", "@num": "1", "#text": "Loi n°92-655 du 15 juillet 1992 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000006318507", "@num": "1", "#text": "Loi n°92-655 du 15 juillet 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000541388", "#text": "LOI92-677", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000176144", "#text": "DECRET92-750", "@sens": "cible", "@cidtexte": "JORFTEXT000000176144", "@nortexte": "ECOT9251221D", "@numtexte": "92-750", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-29" }, { "@id": "JORFTEXT000000541464", "#text": "DECRET92-760", "@sens": "cible", "@cidtexte": "JORFTEXT000000541464", "@nortexte": "ECOT9251218D", "@numtexte": "92-760", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-31" }, { "@id": "JORFTEXT000000359192", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000359192", "@nortexte": "BUDF9200024A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-08-27" }, { "@id": "JORFTEXT000000177050", "#text": "DECRET92-992", "@sens": "cible", "@cidtexte": "JORFTEXT000000177050", "@nortexte": "BUDF9220536D", "@numtexte": "92-992", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-14" }, { "@id": "JORFTEXT000000545248", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000545248", "@nortexte": "BUDF9300005A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-02-09" }, { "@id": "JORFTEXT000000542484", "#text": "DECRET93-304", "@sens": "cible", "@cidtexte": "JORFTEXT000000542484", "@nortexte": "ECOT9251220D", "@numtexte": "93-304", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-05" }, { "@id": "JORFTEXT000000726512", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000726512", "@nortexte": "BUDF9300031A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-24" }, { "@id": "JORFTEXT000000728740", "#text": "DECRET94-291", "@sens": "cible", "@cidtexte": "JORFTEXT000000728740", "@nortexte": "BUDB9310074D", "@numtexte": "94-291", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-13" }, { "@id": "JORFTEXT000000549436", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000549436", "@nortexte": "ECOT9413774A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-07-27" }, { "@id": "JORFTEXT000000550090", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000550090", "@nortexte": "ECOT9420013A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-09-27" }, { "@id": "JORFTEXT000000550091", "#text": "DECRET94-848", "@sens": "cible", "@cidtexte": "JORFTEXT000000550091", "@nortexte": "ECOT9420020D", "@numtexte": "94-848", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-09-27" }, { "@id": "JORFTEXT000000715074", "#text": "DECRET94-1232", "@sens": "cible", "@cidtexte": "JORFTEXT000000715074", "@nortexte": "BUDB9410120D", "@numtexte": "94-1232", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "JORFTEXT000000557113", "#text": "DECRET95-1406", "@sens": "cible", "@cidtexte": "JORFTEXT000000557113", "@nortexte": "ECOB9510130D", "@numtexte": "95-1406", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000190291", "#text": "ORDONNANCE96-50", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000194184", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000194184", "@nortexte": "ECOT9613880A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-05-28" }, { "@id": "JORFTEXT000000193847", "#text": "LOI96-597", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "JORFTEXT000000204068", "#text": "DECRET97-1150", "@sens": "cible", "@cidtexte": "JORFTEXT000000204068", "@nortexte": "ECOB9710057D", "@numtexte": "97-1150", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-09" }, { "@id": "JORFTEXT000000572192", "#text": "LOI98-546", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000006320169", "@num": "42", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "JORFTEXT000000390671", "#text": "ORDONNANCE98-730", "@sens": "cible", "@cidtexte": "JORFTEXT000000390671", "@nortexte": "INTX9800081R", "@numtexte": "98-730", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1998-08-20" }, { "@id": "JORFTEXT000000390186", "#text": "ORDONNANCE98-775", "@sens": "cible", "@cidtexte": "JORFTEXT000000390186", "@nortexte": "INTX9800033R", "@numtexte": "98-775", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1998-09-02" }, { "@id": "LEGIARTI000006716303", "@num": "8", "#text": "Ordonnance n°98-775 du 2 septembre 1998 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000390186", "@nortexte": "INTX9800033R", "@numtexte": "98-775", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1998-09-02" }, { "@id": "JORFTEXT000000558007", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000558007", "@nortexte": "ECOT9820096A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "JORFTEXT000000743646", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGITEXT000005627319", "#text": "Arrêté du 31 décembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769178", "@num": "1", "#text": "Arrêté du 31 décembre 1998 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769177", "@num": "1", "#text": "Arrêté du 31 décembre 1998 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769177", "@num": "1", "#text": "Arrêté du 31 décembre 1998 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769179", "@num": "1", "#text": "Arrêté du 31 décembre 1998 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769187", "@num": "2", "#text": "Arrêté du 31 décembre 1998 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769186", "@num": "2", "#text": "Arrêté du 31 décembre 1998 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769186", "@num": "2", "#text": "Arrêté du 31 décembre 1998 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769205", "@num": "3", "#text": "Arrêté du 31 décembre 1998 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769205", "@num": "3", "#text": "Arrêté du 31 décembre 1998 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769206", "@num": "3", "#text": "Arrêté du 31 décembre 1998 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769228", "@num": "4", "#text": "Arrêté du 31 décembre 1998 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769228", "@num": "4", "#text": "Arrêté du 31 décembre 1998 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769227", "@num": "4", "#text": "Arrêté du 31 décembre 1998 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769227", "@num": "4", "#text": "Arrêté du 31 décembre 1998 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769229", "@num": "4", "#text": "Arrêté du 31 décembre 1998 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769230", "@num": "4", "#text": "Arrêté du 31 décembre 1998 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769236", "@num": "5", "#text": "Arrêté du 31 décembre 1998 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769236", "@num": "5", "#text": "Arrêté du 31 décembre 1998 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769237", "@num": "5", "#text": "Arrêté du 31 décembre 1998 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006769240", "@num": "6", "#text": "Arrêté du 31 décembre 1998 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743646", "@nortexte": "ECOT9820095A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "LEGIARTI000006386976", "@num": "20", "#text": "Ordonnance n°2000-350 du 19 avril 2000 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000582029", "@nortexte": "INTX0000040R", "@numtexte": "2000-350", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-04-19" }, { "@id": "JORFTEXT000000582029", "#text": "Ordonnance2000-350", "@sens": "cible", "@cidtexte": "JORFTEXT000000582029", "@nortexte": "INTX0000040R", "@numtexte": "2000-350", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-04-19" }, { "@id": "JORFTEXT000000574488", "#text": "Ordonnance2000-1223", "@sens": "cible", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098P", "@numtexte": "2000-1223", "@typelien": "MODIFIE", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000770643", "#text": "Décret2001-265", "@sens": "cible", "@cidtexte": "JORFTEXT000000770643", "@nortexte": "ECOT0120004D", "@numtexte": "2001-265", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-27" }, { "@id": "JORFTEXT000000772551", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000772551", "@nortexte": "ECOT0123282A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2001-10-09" }, { "@id": "JORFTEXT000000809830", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000809830", "@nortexte": "ECOT0520004A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-02-16" }, { "@id": "JORFARTI000021984271", "#text": "Avis n°333820 du 12 mars 2010 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021984265", "@nortexte": "CETX1007444V", "@numtexte": "333820", "@typelien": "CITATION", "@naturetexte": "AVIS", "@datesignatexte": "2010-03-12" }, { "@id": "LEGIARTI000006309508", "@num": "281 bis A", "#text": "CODE GENERAL DES IAbPOTS, CGI. - art. 281 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295444", "@num": "189", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 189 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294338", "@num": "190", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 190 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294339", "@num": "191", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 191 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294340", "@num": "192", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 192 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294346", "@num": "195", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 195 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294348", "@num": "195 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 195 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295486", "@num": "214", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 214 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295485", "@num": "214", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 214 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295563", "@num": "242-0 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300418", "@num": "50 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 50 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311643", "@num": "1464 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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L322-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798333", "@num": "L323-2", "#text": "Code des assurances - art. L323-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798332", "@num": "L323-2", "#text": "Code des assurances - art. L323-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798414", "@num": "L326-15", "#text": "Code des assurances - art. L326-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798422", "@num": "L326-19", "#text": "Code des assurances - art. 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L213-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006647587", "@num": "L213-4", "#text": "Code monétaire et financier - art. L213-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 91-716 du 26 juillet 1991", "MCS_TXT": { "MC": [ "DDOEF", "DDOF", "HARMONISTATION DE LEGISLATION", "ASSURANCE", "DROIT DES ASSURANCES", "CODE DES ASSURANCES", "MAYOTTE", "COLLECTIVITE TERRITORIALE", "BANQUE", "CREDIT", "ETABLISSEMENT DE CREDIT", "FISCALITE", "IMPOT", "TVA", "CGI", "CODE GENERAL DES IMPOTS", "TAUX", "LIVRE DES PROCEDURES FISCALES", "DEDUCTION", "DROIT A DEDUCTION", "HARMONISATION", "TRESORERIE", "TAXE PROFESSIONNELLE", "PRET DE TITRE", "TITRE", "CREANCE NEGOCIABLE", "CODE DE LA CONSTRUCTION ET DE L'HABITATION", "CODE DE LA SECURITE SOCIALE", "CODE DES DOUANES", "CODE ELECTORAL", "MONNAIE", "IEOM", "IRAK" ] }, "TITREFULL": "LOI n° 91-716 du 26 juillet 1991 portant diverses dispositions d'ordre économique et financier (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000355163", "NOR": "ECOX9100084L", "NUM": "91-716", "DATE_PUBLI": "1991-07-27", "DATE_TEXTE": "1991-07-26", "NUM_PARUTION": 174, "ORIGINE_PUBLI": "JORF n°174 du 27 juillet 1991", "PAGE_DEB_PUBLI": 9945, "PAGE_FIN_PUBLI": 10024 } }, "META_COMMUN": { "ID": "JORFTEXT000000355163", "URL": "texte/version/JORF/TEXT/00/00/00/35/51/JORFTEXT000000355163.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1991/7/26/ECOX9100084L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX991716", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1991/7/26/91-716/jo/texte" } } }, "RECT": { "CONTENU": "Rectificatif au JO du 22 novembre 1991 P15221 : article 28 (2o, c),2ème et 3ème lignes, lire président, directeur général" }, "VISAS": { "CONTENU": "

L'Assemblée nationale et le Sénat ont délibéré,

L'Assemblée nationale a adopté,

Vu la décision du Conseil constitutionnel no 91-298 DC en date du 24 juillet 1991 ;

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

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 26 juillet 1991.
\n

FRANCOIS MITTERRAND

Par le Président de la République:

Le Premier ministre,
EDITH CRESSON

Le ministre d'Etat, ministre de l'économie,

des finances et du budget,

PIERRE BEREGOVOY

Le ministre de l'intérieur,
PHILIPPE MARCHAND

Le ministre de l'équipement, du logement,

des transports et de l'espace,

PAUL QUILES

Le ministre des départements et territoires d'outre-mer,
LOUIS LE PENSEC

Le ministre délégué au budget,

MICHEL CHARASSE

Le ministre délégué à l'artisanat,
au commerce et à la consommation,
FRANCOIS DOUBIN

Le secrétaire d'Etat aux collectivités locales,

JEAN-PIERRE SUEUR

Le secrétaire d'Etat au logement,
MARCEL DEBARGE" } }, "JORFTEXT000000711622": { "TP": { "CONTENU": "

(1) Travaux préparatoires : loi n° 92-655.
\n
\nAssemblée nationale :\n
\n
\nProjet de loi n° 2698 ;

Rapport de M. Alain Richard, rapporteur général, au nom de la commission des finances, n° 2712 ;

Discussion et adoption, après déclaration d'urgence, le 26 mai 1992.
\n
\nSénat :\n
\n
\nProjet de loi, adopté par l'Assemblée nationale, n° 364 (1991-1992) ;

Rapport de M. Roger Chinaud, rapporteur général, au nom de la commission des finances, n° 405 (1991-1992) ;

Discussion et adoption le 18 juin 1992.
\n
\nAssemblée nationale :\n
\n
\nRapport de M. Christian Pierret, au nom de la commission mixte paritaire, n° 2876.
\n
\nSénat :\n
\n
\nRapport de M. Roger Chinaud, au nom de la commission mixte paritaire, n° 474 (1991-1992).
\n
\nAssemblée nationale :\n
\n
\nProjet de loi, modifié par le Sénat, n° 2813 ;

Rapport de M. Alain Richard, rapporteur général, au nom de la commission des finances, n° 2882 ;

Discussion et adoption le 3 juillet 1992.
\n
\nSénat :\n

Projet de loi, adopté avec modifications par l'Assemblée nationale en nouvelle lecture, n° 488 (1991-1992) ;

Rapport de M. Roger Chinaud, au nom de la commission des finances, n° 494 (1991-1992) ;

Discussion et adoption le 8 juillet 1992.

" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CGI A DATER DU 18-08-1993: ART. 2; DANS L'ANNEXE III: ART. 1" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000167701", "#text": "Loi n° 90-669 du 30 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317908", "@num": "56", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 56 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "JORFTEXT000000355163", "#text": "Loi n° 91-716 du 26 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000356342", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318507", "@num": "1", "#text": "Loi n°92-655 du 15 juillet 1992 - 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art. 199 sexies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308398", "@num": "199 sexies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308401", "@num": "199 sexies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308399", "@num": "199 sexies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308402", "@num": "199 sexies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 281 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304378", "@num": "281 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304379", "@num": "281 bis D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304380", "@num": "281 bis E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304381", "@num": "281 bis F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304382", "@num": "281 bis G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304383", "@num": "281 bis H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304384", "@num": "281 bis I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis I (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304384", "@num": "281 bis I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis I (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304385", "@num": "281 bis J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304386", "@num": "281 bis K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis K (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304386", "@num": "281 bis K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis K (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304394", "@num": "281 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309586", "@num": "297", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309585", "@num": "297", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 92-655 du 15 juillet 1992", "MCS_TXT": { "MC": [ "BUDGET", "DDOF", "CODE GENERAL DES IMPOTS", "TVA", "ENTREE EN VIGUEUR", "REDUCTION D'IMPOT", "LOGEMENT", "AMENAGEMENT", "IMMEUBLE", "EVALUATION", "TDR", "TAXE DEPARTEMENTALE SUR LE REVENU", "TAUX", "SUSPENSION", "TAXE FONCIERE", "TAXE PROFESSIONNELLE" ] }, "TITREFULL": "LOI n° 92-655 du 15 juillet 1992 portant diverses dispositions d'ordre fiscal (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000711622", "NOR": "BUDX9200052L", "NUM": "92-655", "DATE_PUBLI": "1992-07-16", "DATE_TEXTE": "1992-07-15", "NUM_PARUTION": 163, "ORIGINE_PUBLI": "JORF n°163 du 16 juillet 1992", "PAGE_DEB_PUBLI": 9505, "PAGE_FIN_PUBLI": 9568 } }, "META_COMMUN": { "ID": "JORFTEXT000000711622", "URL": "texte/version/JORF/TEXT/00/00/00/71/16/JORFTEXT000000711622.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX992655" } }, "VISAS": { "CONTENU": "

L'Assemblée nationale et le Sénat ont adopté,

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

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 15 juillet 1992.
\n

FRANCOIS MITTERRAND

Par le Président de la République:

Le Premier ministre,
\n

PIERRE BEREGOVOY

Le ministre du budget,

MICHEL CHARASSE

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000355163", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304383", "typelien": "SPEC_APPLI" }, { "texte_version_id": "JORFTEXT000000711622", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304383", "typelien": "ABROGATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006304383", "liens_entrants": true }

Article 281 bis H AUTONOME ABROGE, en vigueur du 30/12/1983 au 13/04/1992 (Code général des impôts)