{ "article": { "LEGIARTI000006304582": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 bis N", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006304582", "URL": "article/LEGI/ARTI/00/00/06/30/45/LEGIARTI000006304582.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302APXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000717059", "#text": "Décret 90-798 1990-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000026484484", "@num": "1", "#text": "Arrêté du 12 octobre 2012 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026483709", "@nortexte": "AGRG1209264A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-10-12" }, { "@id": "LEGIARTI000026484494", "@num": "2", "#text": "Arrêté du 12 octobre 2012 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026483709", "@nortexte": "AGRG1209264A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-10-12" }, { "@id": "LEGIARTI000026484496", "@num": "3", "#text": "Arrêté du 12 octobre 2012 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026483709", "@nortexte": "AGRG1209264A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-10-12" }, { "@id": "LEGIARTI000026484498", "@num": "4", "#text": "Arrêté du 12 octobre 2012 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026483709", "@nortexte": "AGRG1209264A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-10-12" }, { "@id": "LEGITEXT000026851296", "#text": "Arrêté du 26 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026844531", "@nortexte": "AGRG1239529A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-26" }, { "@id": "LEGITEXT000030043857", "#text": "DÉCRET n°2014-1687 du 29 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030002295", "@nortexte": "FCPE1413225D", "@numtexte": "2014-1687", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000006304588", "@num": "302 bis P", "#text": "Code général des impôts, CGI. - art. 302 bis P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201435", "@num": "302 bis R", "#text": "Code général des impôts, CGI. - art. 302 bis R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026484581", "@num": "111 quater J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 quater J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584946", "@num": "L654-10", "#text": "Code rural - art. L654-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 15 juin 1990", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000028447788", "@num": "L102 AA", "#text": "Livre des procédures fiscales - art. L102 AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442711", "@num": "L135 ZB", "#text": "Livre des procédures fiscales - art. L135 ZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030680524", "@num": "R102 AA-1", "#text": "Livre des procédures fiscales - art. R102 AA-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030680509", "@num": "R135 ZB-1", "#text": "Livre des procédures fiscales - art. R135 ZB-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi n°89-936 du 29 décembre 1989 - art. 55 () JORF 30 décembre 1989", "@sens": "source", "@typelien": "CREATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147032", "@fin": "2999-01-01", "#text": "Chapitre IX : Redevance sanitaire d'abattage", "@debut": "1990-06-15" } ] }, "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": "LEGIARTI000006304582", "@fin": "1997-04-11", "@num": "302 bis N", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304583", "@fin": "2001-03-31", "@num": "302 bis N", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304584", "@fin": "2010-05-08", "@num": "302 bis N", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022328089", "@fin": "2999-01-01", "@num": "302 bis N", "@etat": "VIGUEUR", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute personne qui fait abattre un animal dans un abattoir acquitte une redevance sanitaire d'abattage au profit de l'Etat. Toutefois, en cas d'abattage à façon, la redevance est acquittée par le tiers abatteur pour le compte du propriétaire.
\n
Le fait générateur de la redevance est constitué par l'opération d'abattage.
" } }, "LEGIARTI000006304588": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 bis P", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006304588", "URL": "article/LEGI/ARTI/00/00/06/30/45/LEGIARTI000006304588.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302ARXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000717059", "#text": "Décret 90-798 1990-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000006304582", "@num": "302 bis N", "#text": "Code général des impôts, CGI. - art. 302 bis N (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1997-03-06 3P-3-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-01-18 3P-1-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-10-08 3P-5-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Loi n°89-936 du 29 décembre 1989 - art. 55 () JORF 30 décembre 1989", "@sens": "source", "@typelien": "CREATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147032", "@fin": "2999-01-01", "#text": "Chapitre IX : Redevance sanitaire d'abattage", "@debut": "1990-06-15" } ] }, "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": "LEGIARTI000006304588", "@fin": "2999-01-01", "@num": "302 bis P", "@etat": "VIGUEUR", "@debut": "1990-06-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La redevance visée à l'article 302 bis N est constatée et recouvrée suivant les mêmes règles, sous les mêmes garanties, privilèges et sanctions qu'en matière de taxe sur la valeur ajoutée.
\n
" } }, "LEGIARTI000006584946": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L654-10", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-09-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006584946", "URL": "article/LEGI/ARTI/00/00/06/58/49/LEGIARTI000006584946.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X654L010XXAB" } }, "LIENS": { "LIEN": [ { "#text": "Code rural L654-20", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000754945", "#text": "Loi 98-565 1998-07-08", "@sens": "source", "@cidtexte": "JORFTEXT000000754945", "@nortexte": "AGRX9500132L", "@numtexte": "98-565", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-08" }, { "@id": "LEGIARTI000006601426", "@num": "5", "#text": "Ordonnance n°2005-1127 du 8 septembre 2005 - art. 5 () JORF 9 septembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000239315", "@nortexte": "AGRX0500177R", "@numtexte": "2005-1127", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-09-08" }, { "@id": "LEGIARTI000006304582", "@num": "302 bis N", "#text": "Code général des impôts, CGI. - art. 302 bis N (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006183118", "@fin": "2999-01-01", "#text": "Sous-section 3 : Taxes et redevances.", "@debut": "2005-09-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006167851", "@fin": "2999-01-01", "#text": "Section 1 : Les abattoirs", "@debut": "1998-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152317", "@fin": "2999-01-01", "#text": "Chapitre IV : Les animaux et les viandes.", "@debut": "1998-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138357", "@fin": "2999-01-01", "#text": "Titre V : Les productions animales", "@debut": "1998-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121424", "@fin": "2999-01-01", "#text": "Livre VI : Production et marchés", "@debut": "1998-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584945", "@fin": "2005-09-09", "@num": "L654-10", "@etat": "MODIFIE", "@debut": "1998-07-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006584946", "@fin": "2999-01-01", "@num": "L654-10", "@etat": "VIGUEUR", "@debut": "2005-09-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le régime des redevances sanitaires d'abattage et de découpage est défini par les articles 302 bis N à 302 bis W du code général des impôts.
\n
" } }, "LEGIARTI000022201435": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 bis R", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022201435", "URL": "article/LEGI/ARTI/00/00/22/20/14/LEGIARTI000022201435.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
(1) Voir les articles 111 quater A et 111 quater G à 111 quater I de l'annexe III.
\n
(2) En ce qui concerne le tarif de la redevance, voir l'article 50 terdecies de l'annexe IV.
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022169561", "@num": "1", "#text": "Décret n°2010-421 du 27 avril 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022166146", "@nortexte": "ECEL1006799D", "@numtexte": "2010-421", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000006304582", "@num": "302 bis N", "#text": "Code général des impôts, CGI. - art. 302 bis N (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147032", "@fin": "2999-01-01", "#text": "Chapitre IX : Redevance sanitaire d'abattage", "@debut": "1990-06-15" } ] }, "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": "LEGIARTI000006304591", "@fin": "1994-09-02", "@num": "302 bis R", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304592", "@fin": "1995-10-27", "@num": "302 bis R", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304593", "@fin": "2002-03-31", "@num": "302 bis R", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304594", "@fin": "2010-01-01", "@num": "302 bis R", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664462", "@fin": "2010-05-01", "@num": "302 bis R", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022201435", "@fin": "2999-01-01", "@num": "302 bis R", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Un décret fixe les conditions d'application des articles 302 bis N à 302 bis P. Il détermine notamment les critères et modalités de modulation de la redevance, en particulier le classement des abattoirs, selon les dispositions posées par les règlements communautaires (CE) n° 852/2004 du Parlement européen et du Conseil du 29 avril 2004 relatif à l'hygiène des denrées alimentaires et (CE) n° 853/2004 du Parlement européen et du Conseil du 29 avril 2004 fixant des règles spécifiques d'hygiène applicables aux denrées alimentaires d'origine animale et, le cas échéant, selon la filière concernée.

Un arrêté conjoint du ministre chargé du budget et du ministre chargé de l'agriculture fixe les taux de la redevance.

" } }, "LEGIARTI000026484484": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026484484", "URL": "article/LEGI/ARTI/00/00/26/48/44/LEGIARTI000026484484.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006304582", "@num": "302 bis N", "#text": "Code général des impôts, CGI. - art. 302 bis N", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000026483709", "@nor": "AGRG1209264A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 12 octobre 2012 relatif aux taux de modulation applicables à la redevance sanitaire d'abattage mentionnée à l'article 302 bis N du code général des impôts et modifiant les articles 50 terdecies et 50 quaterdecies de l'annexe IV au code général des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000026483709", "@c_titre_court": "Arrêté du 12 octobre 2012" }, { "@fin": "2999-01-01", "#text": "Arrêté du 12 octobre 2012 relatif aux taux de modulation applicables à la redevance sanitaire d'abattage mentionnée à l'article 302 bis N du code général des impôts et modifiant les articles 50 terdecies et 50 quaterdecies de l'annexe IV au code général des impôts", "@debut": "2013-01-01", "@id_txt": "LEGITEXT000026484480", "@c_titre_court": "Arrêté du 12 octobre 2012" } ], "@ministere": "Ministère de l'agriculture, de l'agroalimentaire et de la forêt", "@date_publi": "2012-10-14", "@date_signature": "2012-10-12" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026484484", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000026483713", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Pour la modulation de la redevance sanitaire d'abattage mentionnée à l'article 302 bis N du code général des impôts, on entend par « chaîne d'abattage » une unité de production par espèce ou, pour les bovins, par catégorie d'animaux.

" } }, "LEGIARTI000026484494": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026484494", "URL": "article/LEGI/ARTI/00/00/26/48/44/LEGIARTI000026484494.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006304582", "@num": "302 bis N", "#text": "Code général des impôts, CGI. - art. 302 bis N", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000026483709", "@nor": "AGRG1209264A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 12 octobre 2012 relatif aux taux de modulation applicables à la redevance sanitaire d'abattage mentionnée à l'article 302 bis N du code général des impôts et modifiant les articles 50 terdecies et 50 quaterdecies de l'annexe IV au code général des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000026483709", "@c_titre_court": "Arrêté du 12 octobre 2012" }, { "@fin": "2999-01-01", "#text": "Arrêté du 12 octobre 2012 relatif aux taux de modulation applicables à la redevance sanitaire d'abattage mentionnée à l'article 302 bis N du code général des impôts et modifiant les articles 50 terdecies et 50 quaterdecies de l'annexe IV au code général des impôts", "@debut": "2013-01-01", "@id_txt": "LEGITEXT000026484480", "@c_titre_court": "Arrêté du 12 octobre 2012" } ], "@ministere": "Ministère de l'agriculture, de l'agroalimentaire et de la forêt", "@date_publi": "2012-10-14", "@date_signature": "2012-10-12" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026484494", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000026483715", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Le montant de la redevance sanitaire d'abattage mentionnée à l'article 302 bis N du code général des impôts applicable aux abattoirs d'ongulés domestiques, de gibier ongulé d'élevage et de ratites est modulé comme suit :
― moins 20 % pour les établissements ou les chaînes d'abattage classés en catégorie A ;
― moins 15 % pour les établissements ou les chaînes d'abattage classés en catégorie B dans lesquels le fonctionnement est adapté pour permettre une réalisation optimale de l'inspection sanitaire ;
― moins 10 % pour les établissements ou les chaînes d'abattage classés en catégorie B dans lesquels le fonctionnement est adapté pour permettre une bonne réalisation de l'inspection sanitaire ;
― pas de modulation pour les établissements ou les chaînes d'abattage classés en catégorie C ;
― plus 10 % pour les établissements ou les chaînes d'abattage classés en catégorie D ;
― plus 15 % pour les établissements ou les chaînes d'abattage classés en catégorie E.

" } }, "LEGIARTI000026484496": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026484496", "URL": "article/LEGI/ARTI/00/00/26/48/44/LEGIARTI000026484496.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006304582", "@num": "302 bis N", "#text": "Code général des impôts, CGI. - art. 302 bis N", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000026483709", "@nor": "AGRG1209264A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 12 octobre 2012 relatif aux taux de modulation applicables à la redevance sanitaire d'abattage mentionnée à l'article 302 bis N du code général des impôts et modifiant les articles 50 terdecies et 50 quaterdecies de l'annexe IV au code général des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000026483709", "@c_titre_court": "Arrêté du 12 octobre 2012" }, { "@fin": "2999-01-01", "#text": "Arrêté du 12 octobre 2012 relatif aux taux de modulation applicables à la redevance sanitaire d'abattage mentionnée à l'article 302 bis N du code général des impôts et modifiant les articles 50 terdecies et 50 quaterdecies de l'annexe IV au code général des impôts", "@debut": "2013-01-01", "@id_txt": "LEGITEXT000026484480", "@c_titre_court": "Arrêté du 12 octobre 2012" } ], "@ministere": "Ministère de l'agriculture, de l'agroalimentaire et de la forêt", "@date_publi": "2012-10-14", "@date_signature": "2012-10-12" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026484496", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000026483717", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Le montant de la redevance sanitaire d'abattage mentionnée à l'article 302 bis N du code général des impôts applicable aux abattoirs de volailles et de lagomorphes est modulé comme suit :
― moins 20 % pour les établissements ou les chaînes d'abattage classés en catégorie A ;
― moins 15 % pour les établissements ou les chaînes d'abattage classés en catégorie B ;
― plus 15 % pour les établissements ou les chaînes d'abattage classés en catégorie C ;
― plus 20 % pour les établissements ou les chaînes d'abattage classés en catégorie D.

" } }, "LEGIARTI000026484498": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026484498", "URL": "article/LEGI/ARTI/00/00/26/48/44/LEGIARTI000026484498.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006304582", "@num": "302 bis N", "#text": "Code général des impôts, CGI. - art. 302 bis N", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000026483709", "@nor": "AGRG1209264A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 12 octobre 2012 relatif aux taux de modulation applicables à la redevance sanitaire d'abattage mentionnée à l'article 302 bis N du code général des impôts et modifiant les articles 50 terdecies et 50 quaterdecies de l'annexe IV au code général des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000026483709", "@c_titre_court": "Arrêté du 12 octobre 2012" }, { "@fin": "2999-01-01", "#text": "Arrêté du 12 octobre 2012 relatif aux taux de modulation applicables à la redevance sanitaire d'abattage mentionnée à l'article 302 bis N du code général des impôts et modifiant les articles 50 terdecies et 50 quaterdecies de l'annexe IV au code général des impôts", "@debut": "2013-01-01", "@id_txt": "LEGITEXT000026484480", "@c_titre_court": "Arrêté du 12 octobre 2012" } ], "@ministere": "Ministère de l'agriculture, de l'agroalimentaire et de la forêt", "@date_publi": "2012-10-14", "@date_signature": "2012-10-12" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026484498", "@fin": "2999-01-01", "@num": "4", "@etat": "VIGUEUR", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000026483719", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Le montant de la redevance sanitaire d'abattage mentionnée à l'article 302 bis N du code général des impôts applicable aux ateliers de traitement du gibier sauvage est modulé comme suit :
― moins 15 % pour les établissements classés en catégorie A ;
― moins 10 % pour les établissements classés en catégorie B ;
― plus 10 % pour les établissements classés en catégorie C ;
― plus 15 % pour les établissements classés en catégorie D.

" } }, "LEGIARTI000026484581": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "111 quater J", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026484581", "URL": "article/LEGI/ARTI/00/00/26/48/45/LEGIARTI000026484581.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026484462", "@num": "1", "#text": "Décret n°2012-1150\n du 12 octobre 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000026483676", "@nortexte": "AGRG1209061D", "@numtexte": "2012-1150", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-10-12" }, { "@id": "LEGIARTI000006304582", "@num": "302 bis N", "#text": "Code général des impôts, CGI. - art. 302 bis N", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026484660", "@num": "D233-15", "#text": "Code rural - art. D233-15 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026484662", "@num": "D233-16", "#text": "Code rural - art. D233-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146823", "@fin": "2999-01-01", "#text": "Chapitre IV : Redevance sanitaire d'abattage", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133752", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026484581", "@fin": "2999-01-01", "@num": "111 quater J", "@etat": "VIGUEUR", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La redevance sanitaire d'abattage mentionnée à l'article 302 bis N du code général des impôts est modulée en fonction du classement des établissements ou, le cas échéant, de leurs chaînes d'abattage au regard de la fréquence des contrôles officiels à réaliser, au sens du 1 de l'article 3 du règlement (CE) n° 882/2004 du Parlement européen et du Conseil du 29 avril 2004 relatif aux contrôles officiels effectués pour s'assurer de la conformité avec la législation sur les aliments pour animaux et les denrées alimentaires et avec les dispositions relatives à la santé animale et au bien-être des animaux.

La redevance due pour les abattages réalisés dans les établissements ou sur les chaînes d'abattage classés au 31 décembre de l'année précédente en catégorie A ou B en application de l'article D. 233-15 du code rural et de la pêche maritime est modulée à la baisse. La redevance due pour les abattages réalisés dans les établissements ou sur les chaînes d'abattage classés au 31 décembre de l'année précédente en catégorie D ou E en application de ce même article est modulée à la hausse.

La redevance due pour les abattages ou traitements réalisés dans les établissements ou sur les chaînes d'abattage classés au 31 décembre de l'année précédente en catégorie A ou B en application des articles D. 233-16 ou D. 233-17 du code rural et de la pêche maritime est modulée à la baisse. La redevance due pour les abattages ou traitements réalisés dans les établissements ou sur les chaînes d'abattage classés au 31 décembre de l'année précédente en catégorie C ou D en application de ces mêmes articles est modulée à la hausse.

Le taux de modulation de la redevance est fixé par arrêté conjoint des ministres chargés de l'agriculture et du budget

\n
" } }, "LEGIARTI000028442711": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L135 ZB", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028442711", "URL": "article/LEGI/ARTI/00/00/28/44/27/LEGIARTI000028442711.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028428499", "@num": "20", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000006304582", "@num": "302 bis N", "#text": "Code général des impôts, CGI. - art. 302 bis N (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030680509", "@num": "R135 ZB-1", "#text": "Livre des procédures fiscales - art. R135 ZB-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006582759", "@num": "L236-2", "#text": "Code rural - art. L236-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025068468", "@num": "L251-17-1", "#text": "Code rural - art. L251-17-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180058", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028442711", "@fin": "2999-01-01", "@num": "L135 ZB", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les agents de la direction générale des finances publiques chargés du recouvrement des redevances prévues aux articles 302 bis N à 302 bis WG du code général des impôts et L. 236-2 et L. 251-17-1 du code rural et de la pêche maritime transmettent aux services du ministre chargé de l'agriculture, dans les conditions et selon les modalités définies par décret, les données suivantes issues des déclarations des redevables de ces redevances : le nom de l'établissement, l'identifiant SIRET, l'adresse de l'établissement principal ou du siège du redevable et le montant acquitté pour chacune de ces redevances.

Les destinataires de ces informations sont astreints, pour les données dont ils ont à connaître en application du présent article, au secret professionnel sous les sanctions prévues à l'article 226-13 du code pénal.

" } }, "LEGIARTI000028447788": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 AA", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028447788", "URL": "article/LEGI/ARTI/00/00/28/44/77/LEGIARTI000028447788.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028428499", "@num": "20", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000006304582", "@num": "302 bis N", "#text": "Code général des impôts, CGI. - art. 302 bis N (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058476", "@num": "1736", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1736 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313882", "@num": "1788 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 nonies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316255", "@num": "R102 AA", "#text": "Livre des procédures fiscales - art. R102 AA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316258", "@num": "R102 AA-1", "#text": "Livre des procédures fiscales - art. R102 AA-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030680524", "@num": "R102 AA-1", "#text": "Livre des procédures fiscales - art. R102 AA-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006582759", "@num": "L236-2", "#text": "Code rural - art. L236-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025068468", "@num": "L251-17-1", "#text": "Code rural - art. L251-17-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163098", "@fin": "2999-01-01", "#text": "Section II : Renseignements communiqués à l'administration sans demande préalable de sa part", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315176", "@fin": "2004-12-31", "@num": "L102 AA", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315177", "@fin": "2006-01-01", "@num": "L102 AA", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315178", "@fin": "2008-01-01", "@num": "L102 AA", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315179", "@fin": "2007-12-28", "@num": "L102 AA", "@etat": "MODIFIE_MORT_NE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018034292", "@fin": "2009-04-10", "@num": "L102 AA", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020529928", "@fin": "2010-01-01", "@num": "L102 AA", "@etat": "ABROGE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028447788", "@fin": "2999-01-01", "@num": "L102 AA", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les services du ministre chargé de l'agriculture transmettent aux agents de la direction générale des finances publiques, dans des conditions et suivant des modalités déterminées par décret, les informations nécessaires à la détermination de l'assiette et au recensement des assujettis aux redevances prévues aux articles 302 bis N à 302 bis WG du code général des impôts et L. 236-2 et L. 251-17-1 du code rural et de la pêche maritime." } }, "LEGIARTI000030044382": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R102 AA-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-06", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030044382", "URL": "article/LEGI/ARTI/00/00/30/04/43/LEGIARTI000030044382.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030043873", "@num": "3", "#text": "DÉCRET n°2014-1687 du 29 décembre 2014 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000030002295", "@nortexte": "FCPE1413225D", "@numtexte": "2014-1687", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000006304582", "@num": "302 bis N", "#text": "Code général des impôts, CGI. - art. 302 bis N", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304614", "@num": "302 bis WB", "#text": "Code général des impôts, CGI. - art. 302 bis WB (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021659654", "@num": "302 bis WD", "#text": "Code général des impôts, CGI. - art. 302 bis WD (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006582717", "@num": "L233-2", "#text": "Code rural - art. L233-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006582742", "@num": "L235-1", "#text": "Code rural - art. L235-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163140", "@fin": "2999-01-01", "#text": "Section II : Renseignements communiqués à l'administration sans demande préalable de sa part", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147384", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030044382", "@fin": "2015-06-06", "@num": "R102 AA-1", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030680524", "@fin": "2999-01-01", "@num": "R102 AA-1", "@etat": "VIGUEUR", "@debut": "2015-06-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les informations à communiquer à la direction générale des finances publiques en application de l'article L. 102 AA par les services du ministre chargé de l'agriculture, pour chaque établissement ayant reçu l'agrément prévu aux articles L. 233-2 et L. 235-1 du code rural et de la pêche maritime susvisé, sont les suivantes :
\n
1° Le nom, l'adresse et le numéro SIRET des établissements agréés ;
\n
2° Le nombre de carcasses d'animaux abattus, réparti par espèce et par tranche de poids pour les ovins, les caprins et les porcins, assujettis à la redevance prévue aux articles 302 bis N à 302 bis R du code général des impôts susvisé, et le taux de modulation appliqué à l'abattoir ;
\n
3° Le nombre de tonnes de produits de la pêche ou de l'aquaculture assujettis à la redevance prévue à l'article 302 bis WA et à la redevance prévue à l'article 302 bis WB du code précité ;
\n
4° Le nombre d'établissements assujettis à la redevance prévue aux articles 302 bis WD à 302 bis WG du code précité.
\n
Les données sont transmises, chaque année, par les services du ministre chargé de l'agriculture à la direction générale des finances publiques sur support électronique dans des conditions permettant de garantir leur confidentialité. Un protocole détermine notamment la nature du support et le format des données transmises." } }, "LEGIARTI000030044402": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R135 ZB-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-06", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030044402", "URL": "article/LEGI/ARTI/00/00/30/04/44/LEGIARTI000030044402.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030043873", "@num": "3", "#text": "DÉCRET n°2014-1687 du 29 décembre 2014 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000030002295", "@nortexte": "FCPE1413225D", "@numtexte": "2014-1687", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000006304582", "@num": "302 bis N", "#text": "Code général des impôts, CGI. - art. 302 bis N (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442711", "@num": "L135 ZB", "#text": "Livre des procédures fiscales - art. L135 ZB (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006582759", "@num": "L236-2", "#text": "Code rural - art. L236-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025068468", "@num": "L251-17-1", "#text": "Code rural - art. L251-17-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180156", "@fin": "2014-08-24", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1995-10-27" }, { "@id": "LEGISCTA000029397496", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics et au profit de tiers", "@debut": "2014-08-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163142", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147386", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030044402", "@fin": "2015-06-06", "@num": "R135 ZB-1", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030680509", "@fin": "2999-01-01", "@num": "R135 ZB-1", "@etat": "VIGUEUR", "@debut": "2015-06-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les données mentionnées à l'article L. 135 ZB collectées à partir des déclarations des redevables sont transmises, chaque année, par la direction générale des finances publiques en charge du recouvrement des redevances prévues aux articles 302 bis N à 302 bis WG du code général des impôts susvisé et aux articles L. 236-2 et L. 251-17-1 du code rural et de la pêche maritime susvisé aux services du ministre chargé de l'agriculture sur support électronique dans des conditions permettant de garantir leur confidentialité. Un protocole entre les services du ministre chargé de l'agriculture et la direction générale des finances publiques détermine la nature du support et le format des données transmises par voie électronique." } }, "LEGIARTI000030680509": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R135 ZB-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2015-06-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030680509", "URL": "article/LEGI/ARTI/00/00/30/68/05/LEGIARTI000030680509.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030675292", "@num": "2", "#text": "DÉCRET n°2015-609 du 3 juin 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000030673881", "@nortexte": "FCPE1507723D", "@numtexte": "2015-609", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGIARTI000006304582", "@num": "302 bis N", "#text": "Code général des impôts, CGI. - art. 302 bis N", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442711", "@num": "L135 ZB", "#text": "Livre des procédures fiscales - art. L135 ZB", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006582759", "@num": "L236-2", "#text": "Code rural - art. L236-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025068468", "@num": "L251-17-1", "#text": "Code rural - art. L251-17-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180156", "@fin": "2014-08-24", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1995-10-27" }, { "@id": "LEGISCTA000029397496", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics et au profit de tiers", "@debut": "2014-08-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163142", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147386", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030044402", "@fin": "2015-06-06", "@num": "R135 ZB-1", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030680509", "@fin": "2999-01-01", "@num": "R135 ZB-1", "@etat": "VIGUEUR", "@debut": "2015-06-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les données mentionnées à l'article L. 135 ZB collectées à partir des déclarations des redevables sont transmises, chaque année, par la direction générale des finances publiques en charge du recouvrement des redevances prévues aux articles 302 bis N à 302 bis WG du code général des impôts et aux articles L. 236-2 et L. 251-17-1 du code rural et de la pêche maritime aux services du ministre chargé de l'agriculture sur support électronique dans des conditions permettant de garantir leur confidentialité. Un protocole entre les services du ministre chargé de l'agriculture et la direction générale des finances publiques détermine la nature du support et le format des données transmises par voie électronique.

" } }, "LEGIARTI000030680524": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R102 AA-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2015-06-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030680524", "URL": "article/LEGI/ARTI/00/00/30/68/05/LEGIARTI000030680524.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030675292", "@num": "2", "#text": "DÉCRET n°2015-609 du 3 juin 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000030673881", "@nortexte": "FCPE1507723D", "@numtexte": "2015-609", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGIARTI000006304582", "@num": "302 bis N", "#text": "Code général des impôts, CGI. - art. 302 bis N (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304611", "@num": "302 bis WA", "#text": "Code général des impôts, CGI. - art. 302 bis WA", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304614", "@num": "302 bis WB", "#text": "Code général des impôts, CGI. - art. 302 bis WB", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021659654", "@num": "302 bis WD", "#text": "Code général des impôts, CGI. - art. 302 bis WD", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315176", "@num": "L102 AA", "#text": "Livre des procédures fiscales - art. L102 AA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006582717", "@num": "L233-2", "#text": "Code rural - art. L233-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006582742", "@num": "L235-1", "#text": "Code rural - art. L235-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163140", "@fin": "2999-01-01", "#text": "Section II : Renseignements communiqués à l'administration sans demande préalable de sa part", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147384", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030044382", "@fin": "2015-06-06", "@num": "R102 AA-1", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030680524", "@fin": "2999-01-01", "@num": "R102 AA-1", "@etat": "VIGUEUR", "@debut": "2015-06-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les informations à communiquer à la direction générale des finances publiques en application de l'article L. 102 AA par les services du ministre chargé de l'agriculture, pour chaque établissement ayant reçu l'agrément prévu aux articles L. 233-2 et L. 235-1 du code rural et de la pêche maritime, sont les suivantes :

1° Le nom, l'adresse et le numéro SIRET des établissements agréés ;

2° Le nombre de carcasses d'animaux abattus, réparti par espèce et par tranche de poids pour les ovins, les caprins et les porcins, assujettis à la redevance prévue aux articles 302 bis N à 302 bis R du code général des impôts, et le taux de modulation appliqué à l'abattoir ;

3° Le nombre de tonnes de produits de la pêche ou de l'aquaculture assujettis à la redevance prévue à l'article 302 bis WA et à la redevance prévue à l'article 302 bis WB du code précité ;

4° Le nombre d'établissements assujettis à la redevance prévue aux articles 302 bis WD à 302 bis WG du code précité.

Les données sont transmises, chaque année, par les services du ministre chargé de l'agriculture à la direction générale des finances publiques sur support électronique dans des conditions permettant de garantir leur confidentialité. Un protocole détermine notamment la nature du support et le format des données transmises.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000030680524", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304582", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030680509", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304582", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030044382", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304582", "typelien": "CITATION" }, { "article_id": "LEGIARTI000026484581", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304582", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006304588", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304582", "typelien": "CITATION" }, { "article_id": "LEGIARTI000022201435", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304582", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006584946", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304582", "typelien": "CITATION" }, { "article_id": "LEGIARTI000026484498", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304582", "typelien": "CITATION" }, { "article_id": "LEGIARTI000028442711", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304582", "typelien": "CITATION" }, { "article_id": "LEGIARTI000028447788", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304582", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030044402", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304582", "typelien": "CITATION" }, { "article_id": "LEGIARTI000026484496", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304582", "typelien": "CITATION" }, { "article_id": "LEGIARTI000026484494", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304582", "typelien": "CITATION" }, { "article_id": "LEGIARTI000026484484", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304582", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000717059": { "SM": { "CONTENU": "MODIFIE ET COMPLETE LE CODE GENERAL DES IMPOTS (CGI) A COMPTER DU 15-06-1990,AINSI QUE SES ANNEXES I,II,III ET L'ART. 136 DU CODE DE LA FAMILLE ET DE L'AIDE SOCIALE." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000335995", "#text": "Loi n° 51-247 du 1er mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFARTI000002284993", "@num": "11", "#text": "Loi n° 51-247 du 1er mars 1951 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFTEXT000000693170", "#text": "Loi n°68-1172 du 27 décembre 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@id": "JORFARTI000001865080", "@num": "9", "#text": "Loi n°68-1172 du 27 décembre 1968 - art. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@id": "JORFTEXT000000511962", "#text": "Loi n°70-1322 du 31 décembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000511962", "@numtexte": "70-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "JORFTEXT000000501098", "#text": "Loi n°84-148 du 1 mars 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "JORFARTI000001867582", "@num": "33", "#text": "Loi n°84-148 du 1 mars 1984 - art. 33", "@sens": "source", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "JORFTEXT000000320661", "#text": "Loi n°84-578 du 9 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "JORFARTI000001295600", "@num": "15", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "JORFTEXT000000323151", "#text": "Décret n°85-864 du 2 août 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000323151", "@numtexte": "85-864", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-02" }, { "@id": "JORFTEXT000000512456", "#text": "Loi n°86-16 du 6 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512456", "@numtexte": "86-16", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "JORFTEXT000000512457", "#text": "Loi n°86-17 du 6 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512457", "@numtexte": "86-17", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "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": "JORFARTI000001874777", "@num": "19", "#text": "Loi n°87-416 du 17 juin 1987 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFTEXT000000705541", "#text": "Décret n°87-600 du 29 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000705541", "@nortexte": "ECOC8700004D", "@numtexte": "87-600", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-29" }, { "@id": "JORFTEXT000000696100", "#text": "Décret n°87-826 du 9 octobre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000696100", "@nortexte": "MCCX8798498D", "@numtexte": "87-826", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-10-09" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFTEXT000000509058", "#text": "Loi n°87-962 du 30 novembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000509058", "@nortexte": "JUSX8700168L", "@numtexte": "87-962", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-11-30" }, { "@id": "JORFARTI000001686546", "@num": "1", "#text": "Loi n°87-962 du 30 novembre 1987 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000509058", "@nortexte": "JUSX8700168L", "@numtexte": "87-962", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-11-30" }, { "@id": "JORFARTI000002471588", "@num": "9", "#text": "Loi n°87-962 du 30 novembre 1987 - art. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000509058", "@nortexte": "JUSX8700168L", "@numtexte": "87-962", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-11-30" }, { "@id": "JORFTEXT000000317543", "#text": "Loi n°87-1060 du 30 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFARTI000001874982", "@num": "37", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 37", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000312149", "#text": "Décret n°88-1039 du 14 novembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000312149", "@nortexte": "INTD8800204D", "@numtexte": "88-1039", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-11-14" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n° 88-1149 du 23 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFARTI000001489050", "@num": "4", "#text": "Loi n° 88-1149 du 23 décembre 1988 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000509064", "#text": "Loi n°88-1193 du 29 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "JORFARTI000001299943", "@num": "35", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 35", "@sens": "source", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "JORFTEXT000000875191", "#text": "Loi n°88-1202 du 30 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000875191", "@nortexte": "AGRX8800119L", "@numtexte": "88-1202", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-30" }, { "@id": "JORFTEXT000000875810", "#text": "LOI n° 89-549 du 2 août 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000875810", "@nortexte": "TEFX8900055L", "@numtexte": "89-549", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-08-02" }, { "@id": "JORFTEXT000000332970", "#text": "Décret n°89-596 du 29 août 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000332970", "@nortexte": "AGRB8901612D", "@numtexte": "89-596", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-08-29" }, { "@id": "JORFTEXT000000882220", "#text": "Décret n°89-829 du 10 novembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000882220", "@nortexte": "BUDF8920241D", "@numtexte": "89-829", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-11-10" }, { "@id": "JORFTEXT000000518069", "#text": "Décret n°89-885 du 14 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000518069", "@nortexte": "BUDF8900011D", "@numtexte": "89-885", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "JORFTEXT000000881556", "#text": "Décret n°89-886 du 14 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "JORFTEXT000000875366", "#text": "Loi n°89-905 du 19 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000875366", "@nortexte": "TEFX8900120L", "@numtexte": "89-905", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-19" }, { "@id": "JORFARTI000001299307", "@num": "5", "#text": "Loi n°89-905 du 19 décembre 1989 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000875366", "@nortexte": "TEFX8900120L", "@numtexte": "89-905", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-19" }, { "@id": "JORFTEXT000000322103", "#text": "Loi n°89-936 du 29 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFARTI000001490951", "@num": "11", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFARTI000001872583", "@num": "26", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 26", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFARTI000002075164", "@num": "40", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 40", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFARTI000002472016", "@num": "42", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 42", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@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": "JORFTEXT000000524207", "#text": "Décret n° 90-4 du 2 janvier 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000524207", "@nortexte": "AGRR8902643D", "@numtexte": "90-4", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-01-02" }, { "@id": "JORFTEXT000000341734", "#text": "LOI n° 90-55 du 15 janvier 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000341734", "@nortexte": "INTX8900076L", "@numtexte": "90-55", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-01-15" }, { "@id": "JORFTEXT000000525219", "#text": "Loi n° 90-85 du 23 janvier 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000525219", "@nortexte": "AGRX8900045L", "@numtexte": "90-85", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-01-23" }, { "@id": "JORFTEXT000000524256", "#text": "Décret n° 90-116 du 5 février 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "JORFTEXT000000342125", "#text": "Décret n°90-205 du 8 mars 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000342125", "@nortexte": "BUDF9010015D", "@numtexte": "90-205", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-08" }, { "@id": "JORFTEXT000000524862", "#text": "Décret n°90-297 du 3 avril 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000524862", "@nortexte": "AGRG9000107D", "@numtexte": "90-297", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-03" }, { "@id": "JORFTEXT000000707803", "#text": "Décret n° 90-293 du 29 mars 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000707803", "@nortexte": "BUDR9004006D", "@numtexte": "90-293", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-29" }, { "@id": "JORFTEXT000000166186", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990 (rectificatif)", "@sens": "source", "@cidtexte": "JORFTEXT000000166186", "@nortexte": "ECOX8900115Z", "@numtexte": "89-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000715753", "#text": "Décret n°90-471 du 8 juin 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000715753", "@nortexte": "PRMX9000020D", "@numtexte": "90-471", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-08" }, { "@id": "JORFARTI000025350393", "#text": "Décision n° 2011-220 QPC du 10 février 2012 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025350392", "@nortexte": "CSCX1204081S", "@numtexte": "2011-220 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2012-02-10" }, { "@id": "LEGIARTI000006312639", "@num": "302 bis F", "#text": "CODE GENERAL DES IAbPOTS, CGI. - art. 302 bis F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294195", "@num": "163 novodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 novodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294188", "@num": "163 septdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 septdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294198", "@num": "163 vicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 vicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294374", "@num": "201 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 201 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294777", "@num": "300", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 300 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295695", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293713", "@num": "32 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 32 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294971", "@num": "361 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 361 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296042", "@num": "363 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296100", "@num": "365", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295011", "@num": "365 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295013", "@num": "365 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295018", "@num": "365 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295021", "@num": "365 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295025", "@num": "365 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296152", "@num": "371 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296306", "@num": "384 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296310", "@num": "384 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296315", "@num": "384 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296319", "@num": "384 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296330", "@num": "384 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296334", "@num": "384 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296326", "@num": "384 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295222", "@num": "91 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296385", "@num": "91 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293902", "@num": "91 quater A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293905", "@num": "91 quater C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 quater C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293906", "@num": "91 quater D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 quater D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293898", "@num": "91 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297624", "@num": "10 GB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 GB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298784", "@num": "111 quater A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296977", "@num": "111 quater G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298789", "@num": "111 quater H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater H (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298791", "@num": "111 quater I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater I (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298796", "@num": "111 quater J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297084", "@num": "181", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 181 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297088", "@num": "182", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 182 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297155", "@num": "265", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 265 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297295", "@num": "313 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297285", "@num": "313 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297346", "@num": "332 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 332 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299580", "@num": "358", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 358 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299816", "@num": "360", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 360 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299591", "@num": "366 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296653", "@num": "38 sexdecies P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300099", "@num": "381 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299707", "@num": "389", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 389 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299709", "@num": "390", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 390 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299909", "@num": "406 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299906", "@num": "406 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300021", "@num": "46 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298111", "@num": "46 AI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AI (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298182", "@num": "46 quater-0 BA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 BA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298300", "@num": "46 quater-0 ZH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZH (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298348", "@num": "46 quater-0 ZV", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZV (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298350", "@num": "46 quater-0 ZW", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZW (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296882", "@num": "50", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 50 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296971", "@num": "98 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 98 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305714", "@num": "1000", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1000 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305715", "@num": "1000 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1000 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305719", "@num": "1004 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1004 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311388", "@num": "1020", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1020 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311406", "@num": "1028", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1028 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305744", "@num": "1028 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1028 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305749", "@num": "1028 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1028 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305746", "@num": "1028 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1028 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307303", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306048", "@num": "1395", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1395 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306055", "@num": "1395 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1395 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306057", "@num": "1395 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1395 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302953", "@num": "146", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 146 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312100", "@num": "1480", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1480 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307399", "@num": "150 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307375", "@num": "150 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314132", "@num": "151", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307876", "@num": "151 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306272", "@num": "1518 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1518 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307446", "@num": "154", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 154 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307903", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311797", "@num": "1561", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1561 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306317", "@num": "1562", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1562 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306337", "@num": "1566", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1566 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307935", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307968", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307998", "@num": "158 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312130", "@num": "1584", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1584 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312230", "@num": "1595", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1595 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312240", "@num": "1595 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1595 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312252", "@num": "1599 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303085", "@num": "160 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 160 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306541", "@num": "1600", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312285", "@num": "1601", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1601 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312346", "@num": "1609 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312381", "@num": "1614", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1614 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306768", "@num": "1628 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1628 sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308166", "@num": "163 bis C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308037", "@num": "163 quinquies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312480", "@num": "1635 bis AB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis AB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306783", "@num": "1635 bis AC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis AC (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311845", "@num": "1636 B sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306857", "@num": "1640 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1640 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306884", "@num": "1647 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311976", "@num": "1648 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306932", "@num": "1649 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312552", "@num": "1649 quater A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312560", "@num": "1649 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312753", "@num": "1668", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1668 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313527", "@num": "1671 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1671 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312687", "@num": "1679 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1679 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313650", "@num": "1708", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1708 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312842", "@num": "1723 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312835", "@num": "1723 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312828", "@num": "1723 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312821", "@num": "1723 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312849", "@num": "1723 terdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312907", "@num": "1731", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1731 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314323", "@num": "1740 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314336", "@num": "1759", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1759 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313086", "@num": "1768 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313102", "@num": "1771", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1771 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303114", "@num": "182 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 182 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314014", "@num": "1840 G octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 G octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314032", "@num": "1840 N ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 N ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308332", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303220", "@num": "199 decies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 decies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303169", "@num": "199 ter D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303373", "@num": "199 terdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314144", "@num": "200", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 200 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308445", "@num": "202", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 202 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303433", "@num": "208 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308576", "@num": "209 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308677", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303549", "@num": "220 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303630", "@num": "223 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303658", "@num": "223 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303678", "@num": "223 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308775", "@num": "223 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308874", "@num": "231", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303791", "@num": "231 bis N", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314153", "@num": "231 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314161", "@num": "235", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308940", "@num": "235 ter D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308956", "@num": "235 ter E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303897", "@num": "235 ter M", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309086", "@num": "238 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303966", "@num": "238 bis AA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309103", "@num": "238 bis-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304125", "@num": "239 sexies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 sexies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304134", "@num": "239 sexies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 sexies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309202", "@num": "244 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304168", "@num": "244 quater D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304173", "@num": "244 quater E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309365", "@num": "261", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304336", "@num": "278 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 278 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304393", "@num": "281 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309524", "@num": "286", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 286 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304501", "@num": "295", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 295 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309635", "@num": "298 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312641", "@num": "302 bis G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304552", "@num": "302 bis H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312643", "@num": "302 bis I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis I (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312645", "@num": "302 bis J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304571", "@num": "302 bis L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304572", "@num": "302 bis M", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304582", "@num": "302 bis N", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304585", "@num": "302 bis O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304588", "@num": "302 bis P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304589", "@num": "302 bis Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304591", "@num": "302 bis R", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304595", "@num": "302 bis S", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304601", "@num": "302 bis T", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304604", "@num": "302 bis U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304605", "@num": "302 bis V", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis V (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304608", "@num": "302 bis W", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis W (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304656", "@num": "302 septies A ter A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 septies A ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307484", "@num": "31", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307537", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302887", "@num": "39 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302917", "@num": "39 duodecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 duodecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307622", "@num": "39 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307634", "@num": "39 quinquies E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307648", "@num": "39 quinquies F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309890", "@num": "434", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 434 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304851", "@num": "494 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 494 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310107", "@num": "575 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310156", "@num": "640", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310163", "@num": "662", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 662 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310299", "@num": "717", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 717 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310749", "@num": "719", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 719 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308110", "@num": "72 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305285", "@num": "721", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 721 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310763", "@num": "724", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 724 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310770", "@num": "725", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 725 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310426", "@num": "794", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 794 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307038", "@num": "8", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307086", "@num": "80 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307106", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310890", "@num": "885 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310958", "@num": "885 U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305610", "@num": "901 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 901 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311003", "@num": "902", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 902 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311021", "@num": "905", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 905 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302942", "@num": "91 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 91 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307855", "@num": "92 B bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302946", "@num": "92 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307200", "@num": "94 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 94 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311196", "@num": "960", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 960 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307217", "@num": "99", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 99 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311301", "@num": "991", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 991 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305708", "@num": "992", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 992 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305709", "@num": "993", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 993 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305710", "@num": "994", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 994 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305711", "@num": "996", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 996 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305712", "@num": "997", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 997 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311321", "@num": "998", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 998 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293327", "@num": "89", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 89 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364714", "@num": "1566", "#text": "Code général des impôts, CGI. - art. 1566 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021973", "@num": "1566", "#text": "Code général des impôts, CGI. - art. 1566 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041578443", "@num": "1649 A", "#text": "Code général des impôts, CGI. - art. 1649 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764822", "@num": "1649 A", "#text": "Code général des impôts, CGI. - art. 1649 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526096", "@num": "1649 A", "#text": "Code général des impôts, CGI. - art. 1649 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091794", "@num": "223 G", "#text": "Code général des impôts, CGI. - art. 223 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993486", "@num": "302 bis F", "#text": "Code général des impôts, CGI. - art. 302 bis F (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024678971", "@num": "406 nonies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 nonies (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025210994", "@num": "406 nonies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024678966", "@num": "406 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°90-798 du 10 septembre 1990", "MCS_TXT": { "MC": [ "CODE", "CODE GENERAL DES IMPOTS", "CGI", "CODIFICATION", "CODE DE LA FAMILLE ET DE L'ACTION SOCIALE", "INCORPORATION", "MODIFICATION" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, FINANCES ET BUDGET", "TITREFULL": "Décret no 90-798 du 10 septembre 1990 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000717059", "NOR": "BUDF9000017D", "NUM": "90-798", "DATE_PUBLI": "1990-09-11", "DATE_TEXTE": "1990-09-10", "NUM_PARUTION": 210, "ORIGINE_PUBLI": "JORF n°210 du 11 septembre 1990", "PAGE_DEB_PUBLI": 11017, "PAGE_FIN_PUBLI": 11072 } }, "META_COMMUN": { "ID": "JORFTEXT000000717059", "URL": "texte/version/JORF/TEXT/00/00/00/71/70/JORFTEXT000000717059.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX990798" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre d'Etat, ministre de l'économie, des finances et du budget,
Vu l'article 11 de la loi no 51-247 du 1er mars 1951;
Vu le code général des impôts et ses annexes I, II et III;
Vu les textes codifiés et cités dans le présent décret,
\n
" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 10 septembre 1990.
\n

MICHEL ROCARD

Par le Premier ministre:

Le ministre d'Etat, ministre de l'économie,
des finances et du budget,
\n
PIERRE BEREGOVOY

Le ministre délégué auprès du ministre d'Etat,

ministre de l'économie, des finances et du budget,

chargé du budget,

MICHEL CHARASSE

" } }, "JORFTEXT000026844531": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304582", "@num": "302 bis N", "#text": "Code général des impôts, CGI. - art. 302 bis N (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "articles 50 terdecies et 50 quaterdecies de l'annexe IV au code général des impôts", "@sens": "source", "@typelien": "CITATION" }, { "#text": "règlement (CE) n° 2074/2005", "@sens": "source", "@typelien": "CITATION" }, { "#text": "règlement (CE) n° 852/2004", "@sens": "source", "@typelien": "CITATION" }, { "#text": "règlement (CE) n° 853/2004", "@sens": "source", "@typelien": "CITATION" }, { "#text": "règlements (CE) n° 853/2004", "@sens": "source", "@typelien": "CITATION" }, { "#text": "règlements (CE) n° 854/2004", "@sens": "source", "@typelien": "CITATION" } ] }, "TITRE": "Arrêté du 26 décembre 2012", "MINISTERE": "Ministère de l'agriculture, de l'agroalimentaire et de la forêt", "TITREFULL": "Arrêté du 26 décembre 2012 modifiant l'arrêté du 12 octobre 2012 relatif aux taux de modulation applicables à la redevance sanitaire d'abattage mentionnée à l'article 302 bis N du code général des impôts et modifiant les articles 50 terdecies et 50 quaterdecies de l'annexe IV au code général des impôts" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000026844531", "NOR": "AGRG1239529A", "DATE_PUBLI": "2012-12-28", "DATE_TEXTE": "2012-12-26", "NUM_SEQUENCE": 57, "ORIGINE_PUBLI": "JORF n°0302 du 28 décembre 2012", "PAGE_DEB_PUBLI": 20752, "PAGE_FIN_PUBLI": 20752 } }, "META_COMMUN": { "ID": "JORFTEXT000026844531", "URL": "texte/version/JORF/TEXT/00/00/26/84/45/JORFTEXT000026844531.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/arrete/2012/12/26/AGRG1239529A/jo/texte", "NATURE": "ARRETE", "ORIGINE": "JORF" } }, "VISAS": { "CONTENU": "

\n
Le ministre de l'économie et des finances, le ministre de l'agriculture, de l'agroalimentaire et de la forêt et le ministre délégué auprès du ministre de l'économie et des finances, chargé du budget,
Vu le règlement (CE) n° 2074/2005 de la Commission du 5 décembre 2005 établissant les mesures d'application relatives à certains produits régis par le règlement (CE) n° 853/2004 du Parlement européen et du Conseil et à l'organisation des contrôles officiels prévus par les règlements (CE) n° 854/2004 du Parlement européen et du Conseil et (CE) n° 882/2004 du Parlement européen et du Conseil, portant dérogation au règlement (CE) n° 852/2004 du Parlement européen et du Conseil et modifiant les règlements (CE) n° 853/2004 et (CE) n° 854/2004 ;
Vu le code général des impôts, notamment l'article 111 quater J de son annexe III et les articles 50 terdecies et 50 quaterdecies de son annexe IV ;
Vu l'arrêté du 12 octobre 2012 relatif aux taux de modulation applicables à la redevance sanitaire d'abattage mentionnée à l'article 302 bis N du code général des impôts et modifiant les articles 50 terdecies et 50 quaterdecies de l'annexe IV au code général des impôts,
Arrêtent :

" }, "SIGNATAIRES": { "CONTENU": "

Fait le 26 décembre 2012.

Le ministre de l'agriculture,

de l'agroalimentaire et de la forêt,

Stéphane Le Foll

Le ministre de l'économie et des finances,

Pierre Moscovici

Le ministre délégué

auprès du ministre de l'économie et des finances,

chargé du budget,

Jérôme Cahuzac

" } }, "JORFTEXT000030002295": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFARTI000028401101", "@num": "20", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 20", "@sens": "source", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "JORFTEXT000028400921", "#text": "LOI n°2013-1279 du 29 décembre 2013 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304582", "@num": "302 bis N", "#text": "Code général des impôts, CGI. - art. 302 bis N (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390402", "@num": "L2224-31", "#text": "Code général des collectivités territoriales - art. L2224-31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071367", "#text": "Code rural et de la pêche maritime (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "annexe III au code général des impôts", "@sens": "source", "@typelien": "CITATION" }, { "#text": "article 20 de la loi n° 2012-1279", "@sens": "source", "@typelien": "CITATION" } ] }, "TITRE": "DÉCRET n°2014-1687 du 29 décembre 2014", "MCS_TXT": { "MC": [ "FINANCES", "COMPTES PUBLICS", "IMPOT", "TAXE", "CODE GENERAL DES IMPOTS", "CGI", "REDEVABLE", "EOLIENNE MARITIME", "REDEVANCE SANITAIRE", "ALIMENTATION ANIMALE", "ABATTAGE", "REDEVANCE SANITAIRE D'ABATTAGE", "TAXE SUR LA VALEUR AJOUTEE", "TVA", "REGIME SIMPLIFIE D'IMPOSITION", "DECLARATION ANNUELLE", "OBLIGATION DECLARATIVE" ] }, "MINISTERE": "Ministère des finances et des comptes publics", "TITREFULL": "Décret n° 2014-1687 du 29 décembre 2014 pris pour l'application de l'article 20 de la loi n° 2013-1279 de finances rectificative pour 2013 du 29 décembre 2013" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000030002295", "NOR": "FCPE1413225D", "NUM": "2014-1687", "DATE_PUBLI": "2014-12-31", "DATE_TEXTE": "2014-12-29", "NUM_PARUTION": 302, "NUM_SEQUENCE": 55, "ORIGINE_PUBLI": "JORF n°0302 du 31 décembre 2014", "PAGE_DEB_PUBLI": 23385, "PAGE_FIN_PUBLI": 23386 } }, "META_COMMUN": { "ID": "JORFTEXT000030002295", "URL": "texte/version/JORF/TEXT/00/00/30/00/22/JORFTEXT000030002295.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/decret/2014/12/29/FCPE1413225D/jo/texte", "NATURE": "DECRET", "ORIGINE": "JORF", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/decret/2014/12/29/2014-1687/jo/texte" } } }, "VISAS": { "CONTENU": "

\n
Publics concernés : redevables des redevances sanitaires, de la taxe sur les éoliennes maritimes. Conseil national des activités privées de sécurité, services des ministères chargés de l'agriculture et de l'énergie.
Objet : simplification des modalités déclaratives des redevances sanitaires d'abattage et pour l'agrément du secteur de l'alimentation animale et suppression de la déclaration déposée par les redevables de la taxe sur les éoliennes maritimes.
Entrée en vigueur : les dispositions de l'article 1er s'appliquent aux déclarations portant sur une période d'imposition postérieure au 1er janvier 2015. Les articles 2 et 3 entrent en vigueur le lendemain de la publication du présent décret.
Notice : le décret, pris pour l'application de l'article 20 de la loi n° 2012-1279 de finances rectificative pour 2013 du 29 décembre 2013, simplifie les modalités de déclaration et de recouvrement des redevances sanitaires d'abattage et pour l'agrément du secteur de l'alimentation animale : elles ne sont plus déclarées à l'appui d'un imprimé ad hoc mais sur l'annexe à la déclaration de TVA (n° 3310 A) ou, pour les opérateurs relevant du régime simplifié d'imposition, sur la déclaration annuelle de TVA (n° 3517). Il supprime également la déclaration déposée par les redevables de la taxe sur les éoliennes maritimes dès lors que l'article 20 de la loi de finances rectificative pour 2013 prévoit que cette taxe n'est plus recouvrée par voie de rôle mais est déclarée sur l'annexe à la déclaration de TVA. Enfin, le décret détermine les modalités d'échanges d'informations entre la DGFiP et les services des ministres en charge de l'énergie, de l'agriculture et le Conseil national des activités privées de sécurité qui détiennent des données qui permettent de s'assurer de la cohérence des éléments déclarés par les redevables des taxes et contributions suivantes :
- les redevances sanitaires mentionnées aux articles 302 bis N et suivants du code général des impôts (CGI) ;
- la contribution sur les activités privées de sécurité (art. 1609 quintricies du CGI) ;
- la contribution due par les gestionnaires des réseaux publics d'électricité (article L. 2224-31 du code général des collectivités territoriales).
Références : le présent décret, de même que l'annexe III au code général des impôts et le livre des procédures fiscales modifiés par le présent décret, dans leur rédaction issue de cette modification, peuvent être consultés sur le site Légifrance (http://www.legifrance.gouv.fr).
Le Premier ministre,
Sur le rapport du ministre des finances et des comptes publics,
Vu le code général des impôts, notamment ses articles 302 bis R, 302 bis WB et 1519 B et les articles 111 quater G, 111 quater I et 111 quater U de son annexe III ;
Vu le code rural et de la pêche maritime ;
Vu la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013, notamment son article 20 ;
Vu le livre des procédures fiscales, notamment ses articles L. 102 AA à L. 102 AC et L. 135 ZB,
Décrète :

" }, "SIGNATAIRES": { "CONTENU": "

Fait le 29 décembre 2014.

Manuel Valls

Par le Premier ministre :

Le ministre des finances et des comptes publics,

Michel Sapin

La ministre de l'écologie, du développement durable et de l'énergie,

Ségolène Royal

Le ministre de l'intérieur,

Bernard Cazeneuve

Le ministre de l'agriculture, de l'agroalimentaire et de la forêt, porte-parole du Gouvernement,

Stéphane Le Foll

Le secrétaire d'Etat chargé du budget,

Christian Eckert

" } }, "LEGITEXT000026851296": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "ETAT": "VIGUEUR", "LIENS": { "LIEN": [ { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304582", "@num": "302 bis N", "#text": "Code général des impôts, CGI. - art. 302 bis N (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "articles 50 terdecies et 50 quaterdecies de l'annexe IV au code général des impôts", "@sens": "source", "@typelien": "CITATION" }, { "#text": "règlement (CE) n° 2074/2005", "@sens": "source", "@typelien": "CITATION" }, { "#text": "règlement (CE) n° 852/2004", "@sens": "source", "@typelien": "CITATION" }, { "#text": "règlement (CE) n° 853/2004", "@sens": "source", "@typelien": "CITATION" }, { "#text": "règlements (CE) n° 853/2004", "@sens": "source", "@typelien": "CITATION" }, { "#text": "règlements (CE) n° 854/2004", "@sens": "source", "@typelien": "CITATION" } ] }, "TITRE": "Arrêté du 26 décembre 2012", "DATE_FIN": "2999-01-01", "TITREFULL": "Arrêté du 26 décembre 2012 modifiant l'arrêté du 12 octobre 2012 relatif aux taux de modulation applicables à la redevance sanitaire d'abattage mentionnée à l'article 302 bis N du code général des impôts et modifiant les articles 50 terdecies et 50 quaterdecies de l'annexe IV au code général des impôts", "DATE_DEBUT": "2012-12-29" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000026844531", "NOR": "AGRG1239529A", "DATE_PUBLI": "2012-12-28", "DATE_TEXTE": "2012-12-26", "NUM_SEQUENCE": 57, "ORIGINE_PUBLI": "JORF n°0302 du 28 décembre 2012", "PAGE_DEB_PUBLI": 20752, "PAGE_FIN_PUBLI": 20752, "DERNIERE_MODIFICATION": "2012-12-29" } }, "META_COMMUN": { "ID": "LEGITEXT000026851296", "URL": "texte/version/LEGI/TEXT/00/00/26/85/12/LEGITEXT000026851296.xml", "NATURE": "ARRETE", "ORIGINE": "LEGI" } }, "VISAS": { "CONTENU": "

" }, "SIGNATAIRES": { "CONTENU": "

Fait le 26 décembre 2012.

Le ministre de l'agriculture,

de l'agroalimentaire et de la forêt,

Stéphane Le Foll

Le ministre de l'économie et des finances,

Pierre Moscovici

Le ministre délégué

auprès du ministre de l'économie et des finances,

chargé du budget,

Jérôme Cahuzac

" } }, "LEGITEXT000030043857": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "ETAT": "VIGUEUR", "LIENS": { "LIEN": [ { "@id": "JORFTEXT000028400921", "#text": "LOI n°2013-1279 du 29 décembre 2013 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304582", "@num": "302 bis N", "#text": "Code général des impôts, CGI. - art. 302 bis N (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390402", "@num": "L2224-31", "#text": "Code général des collectivités territoriales - art. L2224-31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071367", "#text": "Code rural et de la pêche maritime (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "annexe III au code général des impôts", "@sens": "source", "@typelien": "CITATION" }, { "#text": "article 20 de la loi n° 2012-1279", "@sens": "source", "@typelien": "CITATION" } ] }, "TITRE": "DÉCRET n°2014-1687 du 29 décembre 2014", "DATE_FIN": "2999-01-01", "TITREFULL": "Décret n° 2014-1687 du 29 décembre 2014 pris pour l'application de l'article 20 de la loi n° 2013-1279 de finances rectificative pour 2013 du 29 décembre 2013", "DATE_DEBUT": "2015-01-01" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000030002295", "NOR": "FCPE1413225D", "NUM": "2014-1687", "DATE_PUBLI": "2014-12-31", "DATE_TEXTE": "2014-12-29", "NUM_SEQUENCE": 55, "ORIGINE_PUBLI": "JORF n°0302 du 31 décembre 2014", "PAGE_DEB_PUBLI": 23385, "PAGE_FIN_PUBLI": 23386, "DERNIERE_MODIFICATION": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGITEXT000030043857", "URL": "texte/version/LEGI/TEXT/00/00/30/04/38/LEGITEXT000030043857.xml", "NATURE": "DECRET", "ORIGINE": "LEGI" } }, "VISAS": { "CONTENU": "

\n
Le Premier ministre,
Sur le rapport du ministre des finances et des comptes publics,
Vu le code général des impôts, notamment ses articles 302 bis R, 302 bis WB et 1519 B et les articles 111 quater G, 111 quater I et 111 quater U de son annexe III ;
Vu le code rural et de la pêche maritime ;
Vu la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013, notamment son article 20 ;
Vu le livre des procédures fiscales, notamment ses articles L. 102 AA à L. 102 AC et L. 135 ZB,
Décrète :

" }, "SIGNATAIRES": { "CONTENU": "

Fait le 29 décembre 2014.

Manuel Valls

Par le Premier ministre :

Le ministre des finances et des comptes publics,

Michel Sapin

La ministre de l'écologie, du développement durable et de l'énergie,

Ségolène Royal

Le ministre de l'intérieur,

Bernard Cazeneuve

Le ministre de l'agriculture, de l'agroalimentaire et de la forêt, porte-parole du Gouvernement,

Stéphane Le Foll

Le secrétaire d'Etat chargé du budget,

Christian Eckert

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000026844531", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304582", "typelien": "CITATION" }, { "texte_version_id": "LEGITEXT000026851296", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304582", "typelien": "CITATION" }, { "texte_version_id": "LEGITEXT000030043857", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304582", "typelien": "CITATION" }, { "texte_version_id": "JORFTEXT000030002295", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304582", "typelien": "CITATION" }, { "texte_version_id": "JORFTEXT000000717059", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006304582", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006304582", "liens_entrants": true }

Article 302 bis N AUTONOME MODIFIE, en vigueur du 15/06/1990 au 11/04/1997 (Code général des impôts)