{ "article": { "LEGIARTI000006304520": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "297 F", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304520", "URL": "article/LEGI/ARTI/00/00/06/30/45/LEGIARTI000006304520.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0297AGXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 16 XVI", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319175", "@num": "16", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 16 (V) JORF 30 décembre 1994, en vigueur le 1er janvier 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179661", "@fin": "2999-01-01", "#text": "II bis : Biens d'occasion, oeuvres d'art, objets de collection et d'antiquité", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162568", "@fin": "2999-01-01", "#text": "Section IX : Régimes spéciaux", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006304520", "@fin": "2999-01-01", "@num": "297 F", "@etat": "VIGUEUR", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les assujettis qui effectuent des opérations portant sur des biens d'occasion, des oeuvres d'art, des objets de collection ou d'antiquité doivent comptabiliser distinctement par mode d'imposition leurs opérations portant sur ces biens.
\n
" } }, "LEGIARTI000006319175": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "16", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319175", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319175.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGUXXXXXX016AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318697", "@num": "26", "#text": "Loi - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000530935", "#text": "LOI 94-1163 1994-12-29 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006304226", "@num": "256 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 256 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309307", "@num": "257", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 257 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304247", "@num": "258 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304249", "@num": "258 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304286", "@num": "262 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 262 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309418", "@num": "266", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 266 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304324", "@num": "275", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 275 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304362", "@num": "278 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 278 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309548", "@num": "289", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 289 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309563", "@num": "291", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 291 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304512", "@num": "297 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304515", "@num": "297 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304516", "@num": "297 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304517", "@num": "297 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304518", "@num": "297 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304520", "@num": "297 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314181", "@num": "298 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1995-02-17 3K-1-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000530935", "@nor": "BUDX9400160L", "@num": "94-1163", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000530935", "@c_titre_court": "Loi n°94-1163 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1163 du 29 décembre 1994 de finances rectificative pour 1994 (1)", "@debut": "1994-12-30", "@id_txt": "LEGITEXT000005617315", "@c_titre_court": "Loi n° 94-1163 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319175", "@fin": "2999-01-01", "@num": "16", "@etat": "VIGUEUR", "@debut": "1994-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. à XV. : Paragraphes modificateurs
\n
XVI. Les dispositions des I à XV entrent en vigueur à compter du 1er janvier 1995, à l'exception du 2° du XV dont l'entrée en vigueur est fixée au 1er avril 1995.
" } }, "LEGIARTI000006304512": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "297 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304512", "URL": "article/LEGI/ARTI/00/00/06/30/45/LEGIARTI000006304512.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0297ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 256, 266, 297 B, 292, 287", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 16 XVI", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319175", "@num": "16", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 16 (V) JORF 30 décembre 1994, en vigueur le 1er janvier 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGITEXT000030781326", "#text": "DÉCRET n°2015-725 du 24 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030780358", "@nortexte": "FCPE1507649D", "@numtexte": "2015-725", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-24" }, { "@id": "LEGIARTI000046869020", "@num": "257 bis", "#text": "Code général des impôts, CGI. - art. 257 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042886596", "@num": "258 A", "#text": "Code général des impôts, CGI. - art. 258 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826994", "@num": "262 ter", "#text": "Code général des impôts, CGI. - art. 262 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471102", "@num": "275", "#text": "Code général des impôts, CGI. - art. 275 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852420", "@num": "278-0 bis", "#text": "Code général des impôts, CGI. - art. 278-0 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838530", "@num": "283", "#text": "Code général des impôts, CGI. - art. 283 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752173", "@num": "297 B", "#text": "Code général des impôts, CGI. - art. 297 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304517", "@num": "297 D", "#text": "Code général des impôts, CGI. - art. 297 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304519", "@num": "297 E", "#text": "Code général des impôts, CGI. - art. 297 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314182", "@num": "298 sexies", "#text": "Code général des impôts, CGI. - art. 298 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314586", "@num": "298 sexies", "#text": "Code général des impôts, CGI. - art. 298 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030009931", "@num": "298 sexies A", "#text": "Code général des impôts, CGI. - art. 298 sexies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050189336", "@num": "242 nonies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030783030", "@num": "242 terdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179661", "@fin": "2999-01-01", "#text": "II bis : Biens d'occasion, oeuvres d'art, objets de collection et d'antiquité", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162568", "@fin": "2999-01-01", "#text": "Section IX : Régimes spéciaux", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006304512", "@fin": "2002-03-31", "@num": "297 A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006304513", "@fin": "2025-01-01", "@num": "297 A", "@etat": "ABROGE_DIFF", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048835065", "@fin": "2999-01-01", "@num": "297 A", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - 1° La base d'imposition des livraisons par un assujetti revendeur de biens d'occasion, d'œuvres d'art, d'objets de collection ou d'antiquité qui lui ont été livrés par un non redevable de la taxe sur la valeur ajoutée ou par une personne qui n'est pas autorisée à facturer la taxe sur la valeur ajoutée au titre de cette livraison est constituée de la différence entre le prix de vente et le prix d'achat.

La définition des biens d'occasion, des œuvres d'art, des objets de collection et d'antiquité est fixée par décret ;

2° Pour les livraisons aux enchères publiques de biens d'occasion, d'œuvres d'art, d'objets de collection ou d'antiquité réalisées par un assujetti agissant en son nom propre pour le compte d'un non redevable de la taxe sur la valeur ajoutée ou d'une personne qui n'est pas autorisée à facturer la taxe sur la valeur ajoutée au titre de sa livraison, la base d'imposition est constituée par la différence entre le prix total payé par l'adjudicataire et le montant net payé par cet assujetti à son commettant ;

3° Pour les transferts visés au III de l'article 256, effectués par un assujetti revendeur, de biens d'occasion, d'œuvres d'art, d'objets de collection ou d'antiquité qui lui ont été livrés dans des conditions qui permettraient l'application des dispositions prévues au 1° et au 2°, la base d'imposition est constituée par la différence entre la valeur du bien déterminée conformément au c du 1 de l'article 266 et le prix d'achat du bien ;

4° Pour les assujettis qui ont exercé l'option prévue à l'article 297 B, le prix d'achat mentionné aux 1° et 3° s'entend, selon le cas, du montant de la livraison, de l'acquisition intracommunautaire, ou de la valeur à l'importation, déterminés conformément aux articles 266 ou 292, augmentés de la taxe sur la valeur ajoutée.

II. - La base d'imposition définie au I peut être déterminée globalement, pour chacune des périodes couvertes par les déclarations mentionnées à l'article 287, par la différence entre le montant total des livraisons et le montant total des achats de biens d'occasion, d'œuvres d'art, d'objets de collection ou d'antiquité effectués au cours de chacune des périodes considérées.

Si au cours d'une période le montant des achats excède celui des livraisons, l'excédent est ajouté aux achats de la période suivante.

Les assujettis revendeurs qui se placent sous ce régime procèdent à une régularisation annuelle en ajoutant la différence entre le stock au 31 décembre et le stock au 1er janvier de la même année aux achats de la première période suivante, telle que définie à l'alinéa précédent, si cette différence est négative, ou en la retranchant si elle est positive.

Cette modalité de calcul de la base d'imposition ne fait naître, au profit des assujettis revendeurs, aucun droit à restitution de la taxe sur la valeur ajoutée au titre de ces opérations.
\nl'alinéa précédent, si cette différence est négative, ou en la retranchant si elle est positive.

Cette modalité de calcul de la base d'imposition ne fait naître, au profit des assujettis revendeurs, aucun droit à restitution de la taxe sur la valeur ajoutée au titre de ces opérations.

III. - Pour les livraisons d'œuvres d'art, lorsqu'il n'est pas possible de déterminer avec précision le prix d'achat payé par un assujetti revendeur au vendeur ou lorsque ce prix n'est pas significatif, la base d'imposition peut être constituée par une fraction du prix de vente égale à 30 p. 100 de celui-ci.

\n
" } }, "LEGIARTI000006304515": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "297 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304515", "URL": "article/LEGI/ARTI/00/00/06/30/45/LEGIARTI000006304515.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0297ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 16 XVI", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319175", "@num": "16", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 16 (V) JORF 30 décembre 1994, en vigueur le 1er janvier 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000048835065", "@num": "297 A", "#text": "Code général des impôts, CGI. - art. 297 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304517", "@num": "297 D", "#text": "Code général des impôts, CGI. - art. 297 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179661", "@fin": "2999-01-01", "#text": "II bis : Biens d'occasion, oeuvres d'art, objets de collection et d'antiquité", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162568", "@fin": "2999-01-01", "#text": "Section IX : Régimes spéciaux", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006304515", "@fin": "2014-01-01", "@num": "297 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028417014", "@fin": "2015-06-20", "@num": "297 B", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000030752173", "@fin": "2025-01-01", "@num": "297 B", "@etat": "ABROGE_DIFF", "@debut": "2015-06-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les assujettis revendeurs peuvent demander à appliquer les dispositions de l'article 297 A pour les livraisons d'oeuvres d'art, d'objets de collection ou d'antiquité subséquentes à une importation, une acquisition intracommunautaire ou une livraison soumises au taux réduit de la taxe sur la valeur ajoutée en application de l'article 278 septies.
\n
L'option est valable à compter du premier jour du mois suivant celui de la demande et jusqu'à la fin de la deuxième année civile suivante.
\n
Elle est renouvelable par tacite reconduction, par période de deux années civiles, sauf dénonciation formulée au moins deux mois avant l'expiration de chaque période.
" } }, "LEGIARTI000006304516": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "297 C", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304516", "URL": "article/LEGI/ARTI/00/00/06/30/45/LEGIARTI000006304516.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0297ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 16 XVI", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319175", "@num": "16", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 16 (V) JORF 30 décembre 1994, en vigueur le 1er janvier 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000048835054", "@num": "297 D", "#text": "Code général des impôts, CGI. - art. 297 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179661", "@fin": "2999-01-01", "#text": "II bis : Biens d'occasion, oeuvres d'art, objets de collection et d'antiquité", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162568", "@fin": "2999-01-01", "#text": "Section IX : Régimes spéciaux", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006304516", "@fin": "2999-01-01", "@num": "297 C", "@etat": "VIGUEUR", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour chaque livraison de biens d'occasion, d'oeuvres d'art, d'objets de collection ou d'antiquité, les assujettis revendeurs peuvent appliquer les règles de taxe sur la valeur ajoutée applicables aux autres assujettis.
\n
" } }, "LEGIARTI000006304517": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "297 D", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304517", "URL": "article/LEGI/ARTI/00/00/06/30/45/LEGIARTI000006304517.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0297AEXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 16 XVI", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319175", "@num": "16", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 16 (V) JORF 30 décembre 1994, en vigueur le 1er janvier 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006304512", "@num": "297 A", "#text": "Code général des impôts, CGI. - art. 297 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304515", "@num": "297 B", "#text": "Code général des impôts, CGI. - art. 297 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304516", "@num": "297 C", "#text": "Code général des impôts, CGI. - art. 297 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179661", "@fin": "2999-01-01", "#text": "II bis : Biens d'occasion, oeuvres d'art, objets de collection et d'antiquité", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162568", "@fin": "2999-01-01", "#text": "Section IX : Régimes spéciaux", "@debut": "1978-12-30" } ] }, "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_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006304517", "@fin": "2025-01-01", "@num": "297 D", "@etat": "ABROGE_DIFF", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048835054", "@fin": "2999-01-01", "@num": "297 D", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – 1° La taxe sur la valeur ajoutée incluse dans le prix de vente des biens d'occasion, des œuvres d'art, des objets de collection ou d'antiquité qui ont été taxés conformément aux dispositions de l'article 297 A n'est pas déductible par l'acquéreur ;

2° Les assujettis revendeurs ne peuvent pas déduire la taxe sur la valeur ajoutée afférente à l'achat, à l'acquisition intracommunautaire, à l'importation ou à la livraison à soi-même des biens d'occasion, des œuvres d'art, des objets de collection ou d'antiquité dont la livraison est taxée conformément aux dispositions de l'article 297 A.

II. – Les assujettis revendeurs qui ont exercé l'option prévue à l'article 297 B et qui effectuent des livraisons d'œuvres d'art, d'objets de collection ou d'antiquité dans les conditions prévues à l'article 297 C ne peuvent déduire la taxe sur la valeur ajoutée afférente à ces biens qu'au moment de leur livraison.

" } }, "LEGIARTI000006304518": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "297 E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-07-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304518", "URL": "article/LEGI/ARTI/00/00/06/30/45/LEGIARTI000006304518.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0297AFXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 297 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 16 XVI", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319175", "@num": "16", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 16 (V) JORF 30 décembre 1994, en vigueur le 1er janvier 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179661", "@fin": "2999-01-01", "#text": "II bis : Biens d'occasion, oeuvres d'art, objets de collection et d'antiquité", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162568", "@fin": "2999-01-01", "#text": "Section IX : Régimes spéciaux", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006304518", "@fin": "2003-07-01", "@num": "297 E", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006304519", "@fin": "2999-01-01", "@num": "297 E", "@etat": "VIGUEUR", "@debut": "2003-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les assujettis qui appliquent les dispositions de l'article 297 A ne peuvent pas faire apparaître la taxe sur la valeur ajoutée sur leurs factures ou tous autres documents en tenant lieu.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006319175", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304520", "typelien": "CREATION" } ], "texte_version": { "JORFTEXT000000530935": { "SM": { "CONTENU": "1ERE PARTIE: CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER (ART. 1 A 4).SECONDE PARTIE: MOYENS DES SERVICES ET DISPOSITIONS SPECIALES (ART. 5 A 52)." }, "TP": { "CONTENU": "(1) Loi no 94-1163.
- Directives communautaires:
Directive 94/5/C.E. du Conseil, du 14 février 1994, complétant le système commun de la taxe sur la valeur ajoutée et modifiant la directive 77/388/C.E. - Régime particulier applicable dans le domaine des biens d'occasion, des objets d'art, de collection ou d'antiquité;
Directive 94/4/C.E. du Conseil, du 14 février 1994, modifiant les directives 69/169/C.E.E. et 77/388/C.E.E. et augmentant le niveau des franchises pour les voyageurs en provenance des pays tiers et les limites pour les achats hors taxes effectués lors de voyages intracommunautaires.
- Travaux préparatoires:
Assemblée nationale:
Projet de loi no 1716;
Rapport de M. Philippe Auberger, rapporteur général, au nom de la commission des finances, no 1745; avis de M. René Galy-Dejean, au nom de la commission de la défense, no 1755;
Discussion et adoption le 3 décembre 1994.
Sénat:
Projet de loi, adopté par l'Assemblée nationale en première lecture, no 132 (1994-1995);
Rapport de M. Jean Arthuis, rapporteur général, au nom de la commission des finances, no 148 (1994-1995);
Discussion et adoption le 19 décembre 1994.
Assemblée nationale:
Projet de loi, modifié par le Sénat, no 1826;
Rapport de M. Philippe Auberger, rapporteur général, au nom de la commission mixte paritaire, no 1840;
Discussion et adoption le 21 décembre 1994.
Sénat:
Projet de loi, adopté par l'Assemblée nationale;
Rapport de M. Jean Arthuis, rapporteur général, au nom de la commission mixte paritaire, no 187 (1994-1995);
Discussion et adoption le 23 décembre 1994.
" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CGI A DATER DU 12-05-1996: ART. 45-II ET 45-III,ART. 22-I ET 22-III,ART. 16-XI (ANNEXE II DU CGI)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317378", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006318125", "@num": "68", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 68 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000864574", "#text": "Loi n°90-1169 du 29 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000355987", "#text": "Loi n° 91-1323 du 30 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318352", "@num": "64", "#text": "Loi - art. 64 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000179313", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006275744", "@num": "54", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000684770", "#text": "Loi n°93-1353 du 30 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000706138", "#text": "Directive Européenne n°94-5 du 14 février 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000706138", "@nortexte": "394L0005", "@numtexte": "94-5", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1994-02-14" }, { "@id": "JORFTEXT000000888128", "#text": "Directive Européenne n°94-4 du 14 février 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000888128", "@nortexte": "394L0004", "@numtexte": "94-4", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1994-02-14" }, { "@id": "JORFTEXT000000729287", "#text": "Décret n°94-256 du 30 mars 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000729287", "@nortexte": "BUDB9410025D", "@numtexte": "94-256", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1994-03-30" }, { "@id": "JORFTEXT000000366124", "#text": "Décret n°94-839 du 29 septembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000366124", "@nortexte": "BUDB9410074D", "@numtexte": "94-839", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1994-09-29" }, { "@id": "JORFTEXT000000700700", "#text": "Décret n°94-1202 du 29 décembre 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000700700", "@nortexte": "BUDB9410188D", "@numtexte": "94-1202", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319146", "@num": "77", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGITEXT000005617315", "#text": "Loi n°94-1163 du 29 décembre 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319160", "@num": "1", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319170", "@num": "10", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 10 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319172", "@num": "13", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 13 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319173", "@num": "14", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 14 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319174", "@num": "15", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319175", "@num": "16", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319178", "@num": "18", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319161", "@num": "2", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319179", "@num": "21", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319180", "@num": "22", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319181", "@num": "23", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319182", "@num": "24", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319183", "@num": "25", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319184", "@num": "29", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 29 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319162", "@num": "3", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319185", "@num": "36", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319186", "@num": "38", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319187", "@num": "39", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319163", "@num": "4", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319188", "@num": "40", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319189", "@num": "41", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319190", "@num": "43", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319191", "@num": "44", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 44 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319192", "@num": "46", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319193", "@num": "47", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319194", "@num": "48", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319164", "@num": "5", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319195", "@num": "51", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319166", "@num": "6", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319167", "@num": "7", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 7 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319168", "@num": "8", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000551560", "#text": "DECRET95-172", "@sens": "cible", "@cidtexte": "JORFTEXT000000551560", "@nortexte": "BUDF9500003D", "@numtexte": "95-172", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-17" }, { "@id": "JORFTEXT000000370757", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000370757", "@nortexte": "BUDD9570001A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-03-22" }, { "@id": "JORFTEXT000000370912", "#text": "DECRET95-339", "@sens": "cible", "@cidtexte": "JORFTEXT000000370912", "@nortexte": "BUDF9510012D", "@numtexte": "95-339", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-28" }, { "@id": "JORFTEXT000000553176", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000553176", "@nortexte": "BUDL9500028A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-03-22" }, { "@id": "JORFTEXT000000188274", "#text": "DECRET95-386", "@sens": "cible", "@cidtexte": "JORFTEXT000000188274", "@nortexte": "BUDX9410021D", "@numtexte": "95-386", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-11" }, { "@id": "JORFTEXT000000187805", "#text": "DECRET95-407", "@sens": "cible", "@cidtexte": "JORFTEXT000000187805", "@nortexte": "BUDF9510004D", "@numtexte": "95-407", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-14" }, { "@id": "JORFTEXT000000188320", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000188320", "@nortexte": "BUDF9500004A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-02" }, { "@id": "JORFTEXT000000190605", "#text": "DECRET95-1185", "@sens": "cible", "@cidtexte": "JORFTEXT000000190605", "@nortexte": "ECOD9550015D", "@numtexte": "95-1185", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-11-06" }, { "@id": "LEGIARTI000006523442", "@num": "1", "#text": "Arrêté du 31 janvier 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171732", "@nortexte": "ECOB9610011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-31" }, { "@id": "LEGIARTI000006523443", "@num": "2", "#text": "Arrêté du 31 janvier 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171732", "@nortexte": "ECOB9610011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-31" }, { "@id": "LEGIARTI000006523444", "@num": "3", "#text": "Arrêté du 31 janvier 1996 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171732", "@nortexte": "ECOB9610011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-31" }, { "@id": "LEGIARTI000006523446", "@num": "4", "#text": "Arrêté du 31 janvier 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171732", "@nortexte": "ECOB9610011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-31" }, { "@id": "LEGIARTI000006523447", "@num": "5", "#text": "Arrêté du 31 janvier 1996 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171732", "@nortexte": "ECOB9610011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-31" }, { "@id": "LEGIARTI000006523448", "@num": "6", "#text": "Arrêté du 31 janvier 1996 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000171732", "@nortexte": "ECOB9610011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-31" }, { "@id": "LEGIARTI000006481686", "@num": "13", "#text": "Décret n°96-94 du 5 février 1996 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000172273", "@nortexte": "PRMX9500166D", "@numtexte": "96-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-05" }, { "@id": "LEGIARTI000006481685", "@num": "13", "#text": "Décret n°96-94 du 5 février 1996 - art. 13 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000172273", "@nortexte": "PRMX9500166D", "@numtexte": "96-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-05" }, { "@id": "JORFTEXT000000560307", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000560307", "@nortexte": "MCCK9500506A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-05-10" }, { "@id": "JORFTEXT000000560300", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000560300", "@nortexte": "MCCK9500435A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-05-10" }, { "@id": "JORFTEXT000000192528", "#text": "DECRET96-556", "@sens": "cible", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "JORFTEXT000000572100", "#text": "Décret n°98-590 du 6 juillet 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000572100", "@nortexte": "AGRS9800123D", "@numtexte": "98-590", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-06" }, { "@id": "JORFTEXT000000193594", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000193594", "@nortexte": "AGRG9800124A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-07-24" }, { "@id": "JORFTEXT000000394739", "#text": "DECRET99-370", "@sens": "cible", "@cidtexte": "JORFTEXT000000394739", "@nortexte": "AGRG9900385D", "@numtexte": "99-370", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-07" }, { "@id": "JORFTEXT000000814924", "#text": "Décret2006-174", "@sens": "cible", "@cidtexte": "JORFTEXT000000814924", "@nortexte": "BUDB0510057D", "@numtexte": "2006-174", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-17" }, { "@id": "JORFTEXT000000813986", "#text": "Arrêté du 22 février 2006, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000813986", "@nortexte": "BUDB0610015A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-02-22" }, { "@id": "JORFTEXT000000645215", "#text": "Décret2007-729", "@sens": "cible", "@cidtexte": "JORFTEXT000000645215", "@nortexte": "BUDB0750004D", "@numtexte": "2007-729", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-07" }, { "@id": "LEGITEXT000017962023", "#text": "Décret n°2008-40 du 11 janvier 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017865601", "@nortexte": "BCFB0772848D", "@numtexte": "2008-40", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-11" }, { "@id": "LEGITEXT000017962023", "#text": "Décret n°2008-40 du 11 janvier 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017865601", "@nortexte": "BCFB0772848D", "@numtexte": "2008-40", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-11" }, { "@id": "JORFTEXT000017865601", "#text": "Décret n°2008-40 du 11 janvier 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017865601", "@nortexte": "BCFB0772848D", "@numtexte": "2008-40", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-11" }, { "@id": "JORFARTI000026395592", "#text": "Modification du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026395589", "@nortexte": "BUDZ1299083X", "@typelien": "CITATION", "@naturetexte": "MODIFICATION", "@datesignatexte": "2999-01-01" }, { "@id": "JORFARTI000027140924", "#text": "Modification du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027140923", "@nortexte": "BUDZ1399019X", "@typelien": "CITATION", "@naturetexte": "MODIFICATION", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000030741427", "#text": "DÉCRET n°2015-670 du 15 juin 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030741427", "@nortexte": "FCPB1512288D", "@numtexte": "2015-670", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-15" }, { "@id": "LEGIARTI000006314210", "@num": "362", "#text": "CODE GENERAL DES IAbPOTS, CGI. - art. 362 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294422", "@num": "232", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 232 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298298", "@num": "46 quater-0 ZG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298331", "@num": "46 quater-0 ZM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZM (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298332", "@num": "46 quater-0 ZN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZN (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305996", "@num": "1384 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1384 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306149", "@num": "1458", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1458 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312597", "@num": "1649 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313708", "@num": "1734 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1734 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312947", "@num": "1736", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312985", "@num": "1741", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1741 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313784", "@num": "1758 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1758 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313837", "@num": "1774", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1774 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313876", "@num": "1788 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308446", "@num": "202", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 202 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308509", "@num": "207", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 207 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308752", "@num": "223 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308752", "@num": "223 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303655", "@num": "223 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 J (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303702", "@num": "223 R", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304121", "@num": "239 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304126", "@num": "239 sexies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 sexies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304226", "@num": "256 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 256 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309307", "@num": "257", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 257 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304247", "@num": "258 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304249", "@num": "258 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309325", "@num": "259 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 259 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304243", "@num": "259 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 259 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304289", "@num": "262 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 262 quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304286", "@num": "262 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 262 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309418", "@num": "266", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 266 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309457", "@num": "271", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 271 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304324", "@num": "275", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 275 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304362", "@num": "278 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 278 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309548", "@num": "289", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 289 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309563", "@num": "291", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 291 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309564", "@num": "291", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 291 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304512", "@num": "297 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304515", "@num": "297 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304516", "@num": "297 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304517", "@num": "297 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304518", "@num": "297 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304520", "@num": "297 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314181", "@num": "298 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307189", "@num": "93 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315274", "@num": "L135 G", "#text": "Livre des procédures fiscales - art. L135 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315980", "@num": "L209", "#text": "Livre des procédures fiscales - art. L209 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315590", "@num": "L280", "#text": "Livre des procédures fiscales - art. L280 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°94-1163 du 29 décembre 1994", "MCS_TXT": { "MC": [ "BUDGET", "ECONOMIE", "LOI DE FINANCES RECTIFICATIVE POUR 1994", "BUDGET 1994", "IMPOT", "CODE GENERAL DES IMPOTS", "CGI", "VALIDATION LEGISLATIVE", "LIVRE DES PROCEDURES FISCALES", "LPF", "PROJET DE LOI" ] }, "TITREFULL": "LOI de finances rectificative pour 1994 (n° 94-1163 du 29 décembre 1994) (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000530935", "NOR": "BUDX9400160L", "NUM": "94-1163", "DATE_PUBLI": "1994-12-30", "DATE_TEXTE": "1994-12-29", "NUM_PARUTION": 302, "ORIGINE_PUBLI": "JORF n°302 du 30 décembre 1994", "PAGE_DEB_PUBLI": 18779, "PAGE_FIN_PUBLI": 19941230 } }, "META_COMMUN": { "ID": "JORFTEXT000000530935", "URL": "texte/version/JORF/TEXT/00/00/00/53/09/JORFTEXT000000530935.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1994/12/29/BUDX9400160L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9941163", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1994/12/29/94-1163/jo/texte" } } }, "VISAS": { "CONTENU": "L'Assemblée nationale et le Sénat ont adopté,
Le Président de la République promulgue la loi dont la teneur suit:
\n

Première partie

CONDITIONS GENERALES

DE L'EQUILIBRE FINANCIER

\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 29 décembre 1994.
\n

FRANCOIS MITTERRAND

Par le Président de la République:

Le Premier ministre,
EDOUARD BALLADUR

Le ministre du budget,

porte-parole du Gouvernement,

NICOLAS SARKOZY

\n
" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000530935", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304520", "typelien": "SPEC_APPLI" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006304520", "liens_entrants": true }

Article 297 F AUTONOME VIGUEUR, en vigueur depuis le 27/10/1995 (Code général des impôts)