{ "article": { "LEGIARTI000006306539": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1600-0 M", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2009-12-28", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006306539", "URL": "article/LEGI/ARTI/00/00/06/30/65/LEGIARTI000006306539.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1600ANXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B, 150 A, 150 A bis, 1657, 150 R, 125 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000190291", "#text": "Ordonnance 96-50 1996-01-24 art. 15 I II III, 16 I II III IV, 17 I II, 19, 20 JORF 25 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006759767", "@num": "20", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 20 (V) JORF 25 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "LEGIARTI000021530857", "@num": "17", "#text": "LOI n°2009-1646\n du 24 décembre 2009 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021528998", "@nortexte": "BCFX0922820L", "@numtexte": "2009-1646", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-24" }, { "@id": "LEGIARTI000006315069", "@num": "L80", "#text": "Livre des procédures fiscales - art. L80", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179843", "@fin": "2999-01-01", "#text": "IV : Contributions pour le remboursement de la dette sociale perçues au profit de la caisse d'amortissement de la dette sociale", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162689", "@fin": "2999-01-01", "#text": "Section 0I : Contributions et prélèvements perçus au profit d'organismes divers concourant au financement de la protection sociale et au remboursement de la dette sociale", "@debut": "1993-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306539", "@fin": "2009-12-28", "@num": "1600-0 M", "@etat": "ABROGE", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un décret fixe les modalités d'application des articles 1600-0 G à 1600-0 L, notamment en ce qui concerne les obligations déclaratives des contribuables.
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" } }, "LEGIARTI000006315069": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1981-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315069", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315069.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quinquies C", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 647, 223 sexies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000874213", "#text": "LOI 59-1454 1959-12-26 ART. 86 (AL. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 1, ART. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 20 2, ART. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "LOI 65-566 1965-07-12 ART. 3 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000521433", "#text": "LOI 69-1168 1969-12-26 ART. 5, ART. 12 II", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "LOI 71-578 1971-07-16 ART. 4 1 (AL. 1), ART. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFTEXT000000701292", "#text": "Décret 81-859 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006306482", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306487", "@num": "1600-0 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306524", "@num": "1600-0 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306536", "@num": "1600-0 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306538", "@num": "1600-0 L", "#text": "Code général des impôts, CGI. - art. 1600-0 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306539", "@num": "1600-0 M", "#text": "Code général des impôts, CGI. - art. 1600-0 M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 48-809 1948-05-13 ART. 23 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Note 1998-12-07 3G-1-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163093", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "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": "LEGIARTI000006315069", "@fin": "1999-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315070", "@fin": "2000-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315071", "@fin": "2001-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315072", "@fin": "2004-06-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315073", "@fin": "2004-12-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315074", "@fin": "2005-01-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315075", "@fin": "2999-01-01", "@num": "L80", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration peut effectuer toutes les compensations entre l'impôt sur le revenu, l'impôt sur les sociétés, le précompte prévu à l'article 223 sexies du code général des impôts, la taxe d'apprentissage, la taxe sur les salaires, la cotisation perçue au titre de la participation des employeurs à l'effort de construction, le prélèvement spécial sur les bénéfices réalisés à l'occasion de la création de la force de dissuasion, établis au titre d'une même année.
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Des compensations peuvent être pratiquées dans les mêmes conditions en ce qui concerne les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code précité et les droits de timbre, perçus au profit de l'Etat.
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Les compensations de droits sont opérées dans les mêmes conditions au profit du contribuable qui a fait l'objet d'un redressement lorsqu'il démontre qu'une taxation excessive a été établie à son détriment ou lorsque le redressement fait apparaître une double imposition.
\n
" } }, "LEGIARTI000006315070": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315070", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315070.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quinquies C", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 647, 223 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 48-809 1948-05-13 ART. 23 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874213", "#text": "LOI 59-1454 1959-12-26 ART. 86 (AL. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 1, ART. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 20 2, ART. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "LOI 65-566 1965-07-12 ART. 3 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000521433", "#text": "LOI 69-1168 1969-12-26 ART. 5, ART. 12 II", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "LOI 71-578 1971-07-16 ART. 4 1 (AL. 1), ART. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006320480", "@num": "12", "#text": "Loi - art. 12 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006306482", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306487", "@num": "1600-0 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306524", "@num": "1600-0 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306536", "@num": "1600-0 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306538", "@num": "1600-0 L", "#text": "Code général des impôts, CGI. - art. 1600-0 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306539", "@num": "1600-0 M", "#text": "Code général des impôts, CGI. - art. 1600-0 M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Note 1998-12-07 3G-1-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163093", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "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": "LEGIARTI000006315069", "@fin": "1999-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315070", "@fin": "2000-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315071", "@fin": "2001-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315072", "@fin": "2004-06-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315073", "@fin": "2004-12-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315074", "@fin": "2005-01-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315075", "@fin": "2999-01-01", "@num": "L80", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration peut effectuer toutes les compensations entre l'impôt sur le revenu, l'impôt sur les sociétés, le précompte prévu à l'article 223 sexies du code général des impôts, ((la contribution annuelle représentative du droit de bail, la contribution additionnelle à la contribution annuelle représentative du droit de bail,)) (M) la taxe d'apprentissage, la taxe sur les salaires, la cotisation perçue au titre de la participation des employeurs à l'effort de construction, le prélèvement spécial sur les bénéfices réalisés à l'occasion de la création de la force de dissuasion, établis au titre d'une même année.
\n
\n
Des compensations peuvent être pratiquées dans les mêmes conditions en ce qui concerne les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code précité et les droits de timbre, perçus au profit de l'Etat.
\n
\n
Les compensations de droits sont opérées dans les mêmes conditions au profit du contribuable qui a fait l'objet d'un redressement lorsqu'il démontre qu'une taxation excessive a été établie à son détriment ou lorsque le redressement fait apparaître une double imposition.
\n
\n
(M) Modification.
\n
" } }, "LEGIARTI000006315071": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315071", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315071.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quinquies C", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 647, 223 sexies, 234 bis, 234 nonies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 48-809 1948-05-13 ART. 23 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874213", "#text": "LOI 59-1454 1959-12-26 ART. 86 (AL. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 1, ART. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 20 2, ART. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "LOI 65-566 1965-07-12 ART. 3 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000521433", "#text": "LOI 69-1168 1969-12-26 ART. 5, ART. 12 II", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "LOI 71-578 1971-07-16 ART. 4 1 (AL. 1), ART. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006320539", "@num": "12", "#text": "Loi - art. 12 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320557", "@num": "30", "#text": "Loi - art. 30 () JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006306482", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306487", "@num": "1600-0 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306524", "@num": "1600-0 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306536", "@num": "1600-0 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306538", "@num": "1600-0 L", "#text": "Code général des impôts, CGI. - art. 1600-0 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306539", "@num": "1600-0 M", "#text": "Code général des impôts, CGI. - art. 1600-0 M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Note 1998-12-07 3G-1-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163093", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "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": "LEGIARTI000006315069", "@fin": "1999-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315070", "@fin": "2000-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315071", "@fin": "2001-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315072", "@fin": "2004-06-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315073", "@fin": "2004-12-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315074", "@fin": "2005-01-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315075", "@fin": "2999-01-01", "@num": "L80", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration peut effectuer toutes les compensations entre l'impôt sur le revenu, l'impôt sur les sociétés, le précompte prévu à l'article 223 sexies du code général des impôts, les contributions prévues aux articles 234 bis et 234 nonies du même code (1), la taxe d'apprentissage, la taxe sur les salaires, la cotisation perçue au titre de la participation des employeurs à l'effort de construction, établis au titre d'une même année.
\n
\n
Des compensations peuvent être pratiquées dans les mêmes conditions en ce qui concerne les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code général des impôts et les droits de timbre, perçus au profit de l'Etat.
\n
\n
Les compensations de droits sont opérées dans les mêmes conditions au profit du contribuable qui a fait l'objet d'un redressement lorsqu'il démontre qu'une taxation excessive a été établie à son détriment ou lorsque le redressement fait apparaître une double imposition.
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(1) Dispositions applicables aux revenus perçus à compter du 1er janvier 2001.
\n
" } }, "LEGIARTI000006315072": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315072", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315072.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quinquies C", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 647, 223 sexies, 234 nonies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 48-809 1948-05-13 ART. 23 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874213", "#text": "LOI 59-1454 1959-12-26 ART. 86 (AL. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 1, ART. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 20 2, ART. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "LOI 65-566 1965-07-12 ART. 3 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000521433", "#text": "LOI 69-1168 1969-12-26 ART. 5, ART. 12 II", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "LOI 71-578 1971-07-16 ART. 4 1 (AL. 1), ART. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006320539", "@num": "12", "#text": "Loi - art. 12 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000588664", "#text": "Décret 2001-436 2001-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000588664", "@nortexte": "ECOF0100014D", "@numtexte": "2001-436", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000006306482", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306487", "@num": "1600-0 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306524", "@num": "1600-0 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306536", "@num": "1600-0 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306538", "@num": "1600-0 L", "#text": "Code général des impôts, CGI. - art. 1600-0 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306539", "@num": "1600-0 M", "#text": "Code général des impôts, CGI. - art. 1600-0 M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163093", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "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": "LEGIARTI000006315069", "@fin": "1999-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315070", "@fin": "2000-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315071", "@fin": "2001-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315072", "@fin": "2004-06-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315073", "@fin": "2004-12-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315074", "@fin": "2005-01-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315075", "@fin": "2999-01-01", "@num": "L80", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration peut effectuer toutes les compensations entre l'impôt sur le revenu, l'impôt sur les sociétés, le précompte prévu à l'article 223 sexies du code général des impôts, la contribution prévue à l'article 234 nonies du même code, la taxe d'apprentissage, la taxe sur les salaires, la cotisation perçue au titre de la participation des employeurs à l'effort de construction, établis au titre d'une même année.
\n
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Des compensations peuvent être pratiquées dans les mêmes conditions en ce qui concerne les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code général des impôts et les droits de timbre, perçus au profit de l'Etat.
\n
\n
Les compensations de droits sont opérées dans les mêmes conditions au profit du contribuable qui a fait l'objet d'un redressement lorsqu'il démontre qu'une taxation excessive a été établie à son détriment ou lorsque le redressement fait apparaître une double imposition.
\n
" } }, "LEGIARTI000006315073": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "2004-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315073", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315073.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quinquies C", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 647, 223 sexies, 234 nonies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000874213", "#text": "LOI 59-1454 1959-12-26 ART. 86 (AL. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 1, ART. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 20 2, ART. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "LOI 65-566 1965-07-12 ART. 3 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000521433", "#text": "LOI 69-1168 1969-12-26 ART. 5, ART. 12 II", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "LOI 71-578 1971-07-16 ART. 4 1 (AL. 1), ART. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006323293", "@num": "27", "#text": "Ordonnance n°2004-281 du 25 mars 2004 - art. 27 (V) JORF 27 mars 2004 en vigueur le 1er juin 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000797800", "@nortexte": "ECOX0400020R", "@numtexte": "2004-281", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-03-25" }, { "@id": "LEGIARTI000006306482", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306487", "@num": "1600-0 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306524", "@num": "1600-0 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306536", "@num": "1600-0 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306538", "@num": "1600-0 L", "#text": "Code général des impôts, CGI. - art. 1600-0 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306539", "@num": "1600-0 M", "#text": "Code général des impôts, CGI. - art. 1600-0 M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 août 2004", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 48-809 1948-05-13 ART. 23 2", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163093", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "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": "LEGIARTI000006315069", "@fin": "1999-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315070", "@fin": "2000-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315071", "@fin": "2001-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315072", "@fin": "2004-06-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315073", "@fin": "2004-12-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315074", "@fin": "2005-01-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315075", "@fin": "2999-01-01", "@num": "L80", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration peut effectuer toutes les compensations entre l'impôt sur le revenu, l'impôt sur les sociétés, le précompte prévu à l'article 223 sexies du code général des impôts, la contribution prévue à l'article 234 nonies du même code, la taxe d'apprentissage, la taxe sur les salaires, la cotisation perçue au titre de la participation des employeurs à l'effort de construction, établis au titre d'une même année.
\n
\n
Des compensations peuvent être pratiquées dans les mêmes conditions en ce qui concerne les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code général des impôts et les droits de timbre, perçus au profit de l'Etat.
\n
\n
Les compensations de droits sont opérées dans les mêmes conditions au profit du contribuable qui a fait l'objet d'une rectification lorsqu'il démontre qu'une taxation excessive a été établie à son détriment ou lorsque la rectification fait apparaître une double imposition.
\n
" } }, "LEGIARTI000006315074": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2004-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315074", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315074.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quinquies C", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 647, 234 nonies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000874213", "#text": "LOI 59-1454 1959-12-26 ART. 86 (AL. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 1, ART. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 20 2, ART. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "LOI 65-566 1965-07-12 ART. 3 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000521433", "#text": "LOI 69-1168 1969-12-26 ART. 5, ART. 12 II", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "LOI 71-578 1971-07-16 ART. 4 1 (AL. 1), ART. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006322293", "@num": "38", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 38 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006306482", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306487", "@num": "1600-0 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306524", "@num": "1600-0 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306536", "@num": "1600-0 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306538", "@num": "1600-0 L", "#text": "Code général des impôts, CGI. - art. 1600-0 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306539", "@num": "1600-0 M", "#text": "Code général des impôts, CGI. - art. 1600-0 M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 48-809 1948-05-13 ART. 23 2", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163093", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "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": "LEGIARTI000006315069", "@fin": "1999-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315070", "@fin": "2000-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315071", "@fin": "2001-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315072", "@fin": "2004-06-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315073", "@fin": "2004-12-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315074", "@fin": "2005-01-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315075", "@fin": "2999-01-01", "@num": "L80", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration peut effectuer toutes les compensations entre l'impôt sur le revenu, l'impôt sur les sociétés, la contribution prévue à l'article 234 nonies du même code, la taxe d'apprentissage, la taxe sur les salaires, la cotisation perçue au titre de la participation des employeurs à l'effort de construction, établis au titre d'une même année.
\n
\n
Des compensations peuvent être pratiquées dans les mêmes conditions en ce qui concerne les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code général des impôts et les droits de timbre, perçus au profit de l'Etat.
\n
\n
Les compensations de droits sont opérées dans les mêmes conditions au profit du contribuable qui a fait l'objet d'une rectification lorsqu'il démontre qu'une taxation excessive a été établie à son détriment ou lorsque la rectification fait apparaître une double imposition.
\n
" } }, "LEGIARTI000006315075": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315075", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315075.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quinquies C", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874213", "#text": "LOI 59-1454 1959-12-26 ART. 86 (AL. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 1, ART. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 20 2, ART. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "LOI 65-566 1965-07-12 ART. 3 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000521433", "#text": "LOI 69-1168 1969-12-26 ART. 5, ART. 12 II", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "LOI 71-578 1971-07-16 ART. 4 1 (AL. 1), ART. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFTEXT000000259568", "#text": "Décret 2005-331 2005-04-06", "@sens": "source", "@cidtexte": "JORFTEXT000000259568", "@nortexte": "BUDF0500008D", "@numtexte": "2005-331", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000006240034", "@num": "1", "#text": "Décret n°2005-331 du 6 avril 2005 - art. 1 () JORF 8 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000259568", "@nortexte": "BUDF0500008D", "@numtexte": "2005-331", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000006303733", "@num": "234 nonies", "#text": "Code général des impôts, CGI. - art. 234 nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305182", "@num": "647", "#text": "Code général des impôts, CGI. - art. 647 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306482", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306487", "@num": "1600-0 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306524", "@num": "1600-0 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306536", "@num": "1600-0 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306538", "@num": "1600-0 L", "#text": "Code général des impôts, CGI. - art. 1600-0 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306539", "@num": "1600-0 M", "#text": "Code général des impôts, CGI. - art. 1600-0 M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 48-809 1948-05-13 ART. 23 2", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163093", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "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": "LEGIARTI000006315069", "@fin": "1999-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315070", "@fin": "2000-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315071", "@fin": "2001-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315072", "@fin": "2004-06-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315073", "@fin": "2004-12-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315074", "@fin": "2005-01-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315075", "@fin": "2999-01-01", "@num": "L80", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration peut effectuer toutes les compensations entre l'impôt sur le revenu, l'impôt sur les sociétés, la contribution prévue à l'article 234 nonies code général des impôts, la taxe d'apprentissage, la taxe sur les salaires, la cotisation perçue au titre de la participation des employeurs à l'effort de construction, établis au titre d'une même année.
\n
\n
Des compensations peuvent être pratiquées dans les mêmes conditions en ce qui concerne les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code général des impôts et les droits de timbre, perçus au profit de l'Etat.
\n
\n
Les compensations de droits sont opérées dans les mêmes conditions au profit du contribuable qui a fait l'objet d'une rectification lorsqu'il démontre qu'une taxation excessive a été établie à son détriment ou lorsque la rectification fait apparaître une double imposition.
\n
" } }, "LEGIARTI000006759767": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "20", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1996-01-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006759767", "URL": "article/LEGI/ARTI/00/00/06/75/97/LEGIARTI000006759767.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSFAALXXXXX020AXXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006306505", "@num": "1600-0 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306513", "@num": "1600-0 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306519", "@num": "1600-0 I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306523", "@num": "1600-0 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306534", "@num": "1600-0 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306538", "@num": "1600-0 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306539", "@num": "1600-0 M", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006106400", "@fin": "2999-01-01", "#text": "CHAPITRE II : Des contributions pour le remboursement de la dette sociale.", "@debut": "1996-01-25" } ] }, "@cid": "JORFTEXT000000190291", "@nor": "TASX9500194R", "@num": "96-50", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance no 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000190291", "@c_titre_court": "Ordonnance n°96-50 du 24 janvier 1996" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale", "@debut": "1996-01-25", "@id_txt": "LEGITEXT000005620212", "@c_titre_court": "Ordonnance n° 96-50 du 24 janvier 1996" } ], "@ministere": "MINISTERE DU TRAVAIL ET DES AFFAIRES SOCIALES", "@date_publi": "1996-01-25", "@date_signature": "1996-01-24" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006759767", "@fin": "2999-01-01", "@num": "20", "@etat": "VIGUEUR", "@debut": "1996-01-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un décret fixe les modalités d'application du présent chapitre, notamment en ce qui concerne les obligations déclaratives des contribuables.
\n
" } }, "LEGIARTI000021530857": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000021530857", "URL": "article/LEGI/ARTI/00/00/21/53/08/LEGIARTI000021530857.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021535773", "@num": "15", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 15 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000021535841", "@num": "17", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 17 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000021535793", "@num": "1600-0 G", "#text": "Code général des impôts, CGI. - art. 1600-0 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021535790", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021535787", "@num": "1600-0 I", "#text": "Code général des impôts, CGI. - art. 1600-0 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021535783", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306537", "@num": "1600-0 K", "#text": "Code général des impôts, CGI. - art. 1600-0 K (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306538", "@num": "1600-0 L", "#text": "Code général des impôts, CGI. - art. 1600-0 L (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306539", "@num": "1600-0 M", "#text": "Code général des impôts, CGI. - art. 1600-0 M (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021535818", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023377957", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021535755", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021530800", "@fin": "2999-01-01", "#text": "SECTION 1 : DISPOSITIONS RELATIVES AUX RECETTES DES REGIMES OBLIGATOIRES DE BASE ET DES ORGANISMES CONCOURANT A LEUR FINANCEMENT", "@debut": "2009-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021530812", "@fin": "2999-01-01", "#text": "TROISIEME PARTIE : DISPOSITIONS RELATIVES AUX RECETTES ET A L'EQUILIBRE GENERAL POUR 2010", "@debut": "2009-12-28" } ] }, "@cid": "JORFTEXT000021528998", "@nor": "BCFX0922820L", "@num": "2009-1646", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2009-1646 du 24 décembre 2009 de financement de la sécurité sociale pour 2010 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000021528998", "@c_titre_court": "LOI n°2009-1646 du 24 décembre 2009" }, { "@fin": "2999-01-01", "#text": "LOI n° 2009-1646 du 24 décembre 2009 de financement de la sécurité sociale pour 2010 (1)", "@debut": "2009-12-28", "@id_txt": "LEGITEXT000021530797", "@c_titre_court": "LOI n° 2009-1646 du 24 décembre 2009" } ], "@date_publi": "2009-12-27", "@date_signature": "2009-12-24" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000021530857", "@fin": "2999-01-01", "@num": "17", "@etat": "VIGUEUR", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000021529099", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. à IV.-A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1600-0 K, Art. 1600-0 L, Art. 1600-0 M \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1649-0 A \n
\n

A modifié les dispositions suivantes :

-Code de la sécurité sociale.
\nArt. L136-6 \n
\n

A modifié les dispositions suivantes :

-Ordonnance n° 96-50 du 24 janvier 1996
\nArt. 15 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 170, Art. 1600-0 G, Art. 1600-0 H, Art. 1600-0 I, Art. 1600-0 J \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 170 \n
\n

A modifié les dispositions suivantes :

-Ordonnance n° 96-50 du 24 janvier 1996
\nArt. 17 \n
\n

A modifié les dispositions suivantes :

-Ordonnance n° 96-50 du 24 janvier 1996
Art. 17
\n

V.-Les I et 1° du IV s'appliquent aux gains nets réalisés à compter du 1er janvier 2010. Le 4° du IV s'applique pour la détermination du plafonnement des impositions afférentes aux revenus réalisés à compter de l'année 2010.
\n

" } }, "LEGIARTI000006306505": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1600-0 G", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006306505", "URL": "article/LEGI/ARTI/00/00/06/30/65/LEGIARTI000006306505.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1600AHXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000190291", "#text": "Ordonnance 96-50 1996-01-24 art. 15 I II III, 16 I II III IV, 17 I II, 19, 20 JORF 25 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006759767", "@num": "20", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 20 (V) JORF 25 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "LEGIARTI000020548871", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202099", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1997-02-10 5L-4-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179843", "@fin": "2999-01-01", "#text": "IV : Contributions pour le remboursement de la dette sociale perçues au profit de la caisse d'amortissement de la dette sociale", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162689", "@fin": "2999-01-01", "#text": "Section 0I : Contributions et prélèvements perçus au profit d'organismes divers concourant au financement de la protection sociale et au remboursement de la dette sociale", "@debut": "1993-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306505", "@fin": "1998-04-22", "@num": "1600-0 G", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306506", "@fin": "2002-01-01", "@num": "1600-0 G", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306507", "@fin": "2004-08-31", "@num": "1600-0 G", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306508", "@fin": "2005-01-01", "@num": "1600-0 G", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306509", "@fin": "2005-12-31", "@num": "1600-0 G", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306510", "@fin": "2006-12-22", "@num": "1600-0 G", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306511", "@fin": "2007-12-28", "@num": "1600-0 G", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916605", "@fin": "2009-12-28", "@num": "1600-0 G", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000021535793", "@fin": "2999-01-01", "@num": "1600-0 G", "@etat": "VIGUEUR", "@debut": "2009-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les personnes physiques désignées à l'article L. 136-1 du code de la sécurité sociale sont assujetties à une contribution perçue à compter de 1996 et assise sur les revenus du patrimoine définis au I de l'article L. 136-6 du même code.
\n
Cette contribution est établie chaque année, sous réserve des revenus des placements visés aux 3 et 4 du I de l'article 1600-0 J autres que les contrats en unités de comptes, sur les revenus de l'année précédente et jusqu'à ceux de l'année 2008. Toutefois, la contribution due sur les revenus de la première année d'imposition est assise sur les onze douzièmes des revenus de l'année 1995 ; celle due en 2009 est assise sur un douzième des revenus de l'année 2008.
\n
Elle est établie, recouvrée et contrôlée dans les conditions et selon les modalités prévues au III de l'article L. 136-6 du code de la sécurité sociale, à l'exception du troisième alinéa.
\n
Pour la détermination de l'assiette de la contribution, il n'est pas fait application des abattements mentionnés au 3 et au 4 bis de l'article 158.
\n
II. La contribution est mise en recouvrement et exigible en même temps, le cas échéant, que la contribution sociale instituée par l'article L. 136-6 du code de la sécurité sociale. Il n'est pas procédé au recouvrement lorsque le montant total par article de rôle est inférieur à 80 F.
\n
" } }, "LEGIARTI000006306513": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1600-0 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006306513", "URL": "article/LEGI/ARTI/00/00/06/30/65/LEGIARTI000006306513.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1600AIXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1600-0 G, 83, 158, 170", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L69", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1997-02-10 5L-4-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000190291", "#text": "Ordonnance 96-50 1996-01-24 art. 15 I II III, 16 I II III IV, 17 I II, 19, 20 JORF 25 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006759735", "@num": "14", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 14 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006759767", "@num": "20", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 20 (V) JORF 25 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179843", "@fin": "2999-01-01", "#text": "IV : Contributions pour le remboursement de la dette sociale perçues au profit de la caisse d'amortissement de la dette sociale", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162689", "@fin": "2999-01-01", "#text": "Section 0I : Contributions et prélèvements perçus au profit d'organismes divers concourant au financement de la protection sociale et au remboursement de la dette sociale", "@debut": "1993-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306513", "@fin": "1998-04-22", "@num": "1600-0 H", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306514", "@fin": "2004-01-01", "@num": "1600-0 H", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306515", "@fin": "2004-08-31", "@num": "1600-0 H", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306516", "@fin": "2005-12-31", "@num": "1600-0 H", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306517", "@fin": "2006-11-22", "@num": "1600-0 H", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306518", "@fin": "2008-08-06", "@num": "1600-0 H", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298476", "@fin": "2009-01-01", "@num": "1600-0 H", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051952", "@fin": "2009-04-10", "@num": "1600-0 H", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548871", "@fin": "2009-12-28", "@num": "1600-0 H", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535790", "@fin": "2010-05-01", "@num": "1600-0 H", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022202106", "@fin": "2999-01-01", "@num": "1600-0 H", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
- Sont également assujettis à la contribution mentionnée à l'article 1600-0 G, dans les conditions et selon les modalités prévues aux I et II de cet article :
\n
1. Les revenus d'activité et de remplacement de source étrangère perçus à compter du 1er février 1996 et jusqu'au 31 janvier 2009 et soumis en France à l'impôt sur le revenu. Pour l'application de ces dispositions, le 3° de l'article 83 et le a du 5 de l'article 158 ne sont pas applicables. La déclaration prévue à l'article 170 mentionne distinctement les revenus concernés ;
\n
2. Les sommes soumises à l'impôt sur le revenu en application de l'article L. 69 du livre des procédures fiscales au titre des années visées au I de l'article 1600-0 G ;
\n
3. Tous autres revenus perçus au titre des années définies au I de l'article 1600-0 G, dont l'imposition est attribuée à la France par une convention internationale relative aux doubles impositions et qui n'ont pas supporté la contribution instituée par l'article 14 de l'ordonnance n° 96-50 du 24 janvier 1996.
" } }, "LEGIARTI000006306519": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1600-0 I", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006306519", "URL": "article/LEGI/ARTI/00/00/06/30/65/LEGIARTI000006306519.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1600AJXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000190291", "#text": "Ordonnance 96-50 1996-01-24 art. 15 I II III, 16 I II III IV, 17 I II, 19, 20 JORF 25 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006759767", "@num": "20", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 20 (V) JORF 25 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179843", "@fin": "2999-01-01", "#text": "IV : Contributions pour le remboursement de la dette sociale perçues au profit de la caisse d'amortissement de la dette sociale", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162689", "@fin": "2999-01-01", "#text": "Section 0I : Contributions et prélèvements perçus au profit d'organismes divers concourant au financement de la protection sociale et au remboursement de la dette sociale", "@debut": "1993-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306519", "@fin": "1998-04-22", "@num": "1600-0 I", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306520", "@fin": "2004-08-31", "@num": "1600-0 I", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306521", "@fin": "2004-12-31", "@num": "1600-0 I", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306522", "@fin": "2009-12-28", "@num": "1600-0 I", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535787", "@fin": "2010-05-01", "@num": "1600-0 I", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022202103", "@fin": "2999-01-01", "@num": "1600-0 I", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué, à compter du 1er février 1996 et jusqu'au 31 janvier 2009, une contribution prélevée sur les produits de placement désignés au I de l'article L. 136-7 du code de la sécurité sociale à l'exception de ceux ayant déjà supporté la contribution au titre des 3 et 4 du I de l'article 1600-0 J.
\n
\n
Cette contribution est assise, recouvrée et contrôlée selon les modalités prévues au II de l'article L. 136-7 du code de la sécurité sociale.
\n
" } }, "LEGIARTI000006306523": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1600-0 J", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006306523", "URL": "article/LEGI/ARTI/00/00/06/30/65/LEGIARTI000006306523.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1600AKXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B, 150 A, 150 A bis, 1657, 150 R, 125 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L80", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000190291", "#text": "Ordonnance 96-50 1996-01-24 art. 15 I II III, 16 I II III IV, 17 I II, 19, 20 JORF 25 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006759767", "@num": "20", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 20 (V) JORF 25 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179843", "@fin": "2999-01-01", "#text": "IV : Contributions pour le remboursement de la dette sociale perçues au profit de la caisse d'amortissement de la dette sociale", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162689", "@fin": "2999-01-01", "#text": "Section 0I : Contributions et prélèvements perçus au profit d'organismes divers concourant au financement de la protection sociale et au remboursement de la dette sociale", "@debut": "1993-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306523", "@fin": "1998-04-22", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306524", "@fin": "2000-03-31", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306525", "@fin": "2001-03-31", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306526", "@fin": "2002-03-31", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306527", "@fin": "2003-08-31", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306528", "@fin": "2004-01-01", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306529", "@fin": "2004-08-31", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306530", "@fin": "2006-01-01", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306531", "@fin": "2006-12-22", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306532", "@fin": "2006-12-27", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306533", "@fin": "2008-04-03", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619024", "@fin": "2008-08-06", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298462", "@fin": "2009-04-10", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548852", "@fin": "2009-06-30", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008532", "@fin": "2009-12-28", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "2009-06-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535783", "@fin": "2010-05-01", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022202099", "@fin": "2999-01-01", "@num": "1600-0 J", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Sont également assujettis à la contribution mentionnée à l'article 1600-0 I selon les modalités prévues à cet article, pour la partie acquise à compter du 1er février 1996 et, le cas échéant, constatée à compter du 1er février 1996 en ce qui concerne les placements visés du 3 au 10 :
\n
\n
1. Les intérêts et primes d'épargne des comptes d'épargne logement visés à l'article L. 315-1 du code de la construction et de l'habitation respectivement lors de leur inscription en compte et de leur versement ;
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2. Les intérêts et primes d'épargne des plans d'épargne logement visés à l'article R. 315-24 du code de la construction et de l'habitation lors du dénouement du contrat ;
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3. Les produits attachés aux bons ou contrats de capitalisation ainsi qu'aux placements de même nature mentionnés à l'article 125-0 A quelle que soit leur date de souscription, lors de leur inscription au contrat ou lors du dénouement pour les bons et contrats en unités de comptes visés au deuxième alinéa de l'article L. 131-1 du code des assurances ;
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4. Les produits des plans d'épargne populaire, ainsi que les rentes viagères et les primes d'épargne visés au premier alinéa du 22° de l'article 157, respectivement lors de leur inscription en compte et de leur versement ;
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5. Le gain net réalisé ou la rente viagère versée lors d'un retrait de sommes ou valeurs ou de la clôture d'un plan d'épargne en actions défini à l'article 163 quinquies D :
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a. Avant l'expiration de la huitième année, le gain net est déterminé par différence entre, d'une part, la valeur liquidative du plan ou la valeur de rachat pour les contrats de capitalisation à la date du retrait ou du rachat et, d'autre part, la valeur liquidative ou de rachat au 1er février 1996 majorée des versements effectués depuis cette date ;
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b. Après l'expiration de la huitième année, le gain net afférent à chaque retrait ou rachat est déterminé par différence entre, d'une part, le montant du retrait ou rachat et, d'autre part, une fraction de la valeur liquidative ou de rachat au 1er février 1996 augmentée des versements effectués sur le plan depuis cette date et diminuée du montant des sommes déjà retenues à ce titre lors des précédents retraits ou rachats. Cette fraction est égale au rapport du montant du retrait ou rachat effectué à la valeur liquidative totale du plan à la date du retrait ou du rachat ;
\n
6. Lorsque les intéressés demandent la délivrance des droits constitués à leur profit au titre de la participation aux résultats de l'entreprise en application du chapitre II du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces droits et le montant des sommes résultant de la répartition de la réserve spéciale de participation dans les conditions prévues à l'article L. 442-4 du même code ;
\n
7. Lorsque les intéressés demandent la délivrance des sommes ou valeurs provenant d'un plan d'épargne entreprise au sens du chapitre III du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces sommes ou valeurs et le montant des sommes versées dans le plan ;
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8. Les répartitions de sommes ou valeurs effectuées par un fonds commun de placement à risques dans les conditions prévues aux I et II de l'article 163 quinquies B, les gains nets mentionnés à l'article 92 G ainsi que les distributions effectuées par les sociétés de capital-risque dans les conditions prévues au deuxième alinéa de l'article 163 quinquies C, lors de leur versement ;
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9. Les gains nets et les produits des placements en valeurs mobilières effectués en vertu d'un engagement d'épargne à long terme respectivement visés aux 5° de l'article 92 D et 16° de l'article 157, lors de l'expiration du contrat ;
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10. Les revenus mentionnés au 5° de l'article 157 procurés par les placements effectués dans le cadre d'un plan d'épargne en vue de la retraite, lors des retraits.
\n
II. Les dispositions du I ne sont pas applicables aux revenus visés au 3 s'agissant des seuls contrats en unités de comptes et aux 5 à 10, lorsque ces revenus entrent dans le champ d'application de l'article 1600-0 G.
\n
\n
III. Les revenus de placement visés au I, acquis ou en ce qui concerne les placements visés du 3 au 10 du même I, constatés à la date du 31 janvier 2009 et pour lesquels la contribution n'est pas encore exigible sont soumis à cette date à la contribution.
\n
" } }, "LEGIARTI000006306534": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1600-0 K", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006306534", "URL": "article/LEGI/ARTI/00/00/06/30/65/LEGIARTI000006306534.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1600ALXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B, 150 A, 150 A bis, 1657, 150 R, 125 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L80", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000190291", "#text": "Ordonnance 96-50 1996-01-24 art. 15 I II III, 16 I II III IV, 17 I II, 19, 20 JORF 25 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006759767", "@num": "20", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 20 (V) JORF 25 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179843", "@fin": "2999-01-01", "#text": "IV : Contributions pour le remboursement de la dette sociale perçues au profit de la caisse d'amortissement de la dette sociale", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162689", "@fin": "2999-01-01", "#text": "Section 0I : Contributions et prélèvements perçus au profit d'organismes divers concourant au financement de la protection sociale et au remboursement de la dette sociale", "@debut": "1993-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306534", "@fin": "1998-04-22", "@num": "1600-0 K", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306535", "@fin": "2004-08-31", "@num": "1600-0 K", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306536", "@fin": "2005-12-31", "@num": "1600-0 K", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306537", "@fin": "2009-12-28", "@num": "1600-0 K", "@etat": "ABROGE", "@debut": "2005-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Il est institué, à compter du 1er février 1996 et jusqu'au 31 janvier 2009, une contribution à laquelle sont assujetties les ventes de métaux précieux, bijoux, objets d'art, de collection et d'antiquité soumises à la taxe prévue par les articles 150 V bis et 150 V quater et réalisées par les personnes désignées à l'article L. 136-1 du code de la sécurité sociale.
\n
\n
II. Cette contribution est assise, recouvrée et contrôlée dans les conditions et selon les modalités prévues aux articles 150 V bis à 150 V quater.
\n
" } }, "LEGIARTI000006306538": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1600-0 L", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2009-12-28", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006306538", "URL": "article/LEGI/ARTI/00/00/06/30/65/LEGIARTI000006306538.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1600AMXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B, 150 A, 150 A bis, 1657, 150 R, 125 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000190291", "#text": "Ordonnance 96-50 1996-01-24 art. 15 I II III, 16 I II III IV, 17 I II, 19, 20 JORF 25 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006759767", "@num": "20", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 20 (V) JORF 25 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "LEGIARTI000021530857", "@num": "17", "#text": "LOI n°2009-1646\n du 24 décembre 2009 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021528998", "@nortexte": "BCFX0922820L", "@numtexte": "2009-1646", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-24" }, { "@id": "LEGIARTI000006315069", "@num": "L80", "#text": "Livre des procédures fiscales - art. L80", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179843", "@fin": "2999-01-01", "#text": "IV : Contributions pour le remboursement de la dette sociale perçues au profit de la caisse d'amortissement de la dette sociale", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162689", "@fin": "2999-01-01", "#text": "Section 0I : Contributions et prélèvements perçus au profit d'organismes divers concourant au financement de la protection sociale et au remboursement de la dette sociale", "@debut": "1993-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306538", "@fin": "2009-12-28", "@num": "1600-0 L", "@etat": "ABROGE", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux des contributions instituées par les articles 1600-0 G à 1600-0 K est fixé à 0,5 p. 100.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006315072", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306539", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315070", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306539", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315069", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306539", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315074", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306539", "typelien": "CITATION" }, { "article_id": "LEGIARTI000021530857", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306539", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000006759767", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306539", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006315075", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306539", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315071", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306539", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315073", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306539", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000190291": { "SM": { "CONTENU": "CHAP. IER: DE LA CAISSE D'AMORTISSEMENT DE LA DETTE SOCIALE (ART. 1 A 13).APPLICATION DES REGLEMENTS CEE: 1408-71 DU 14/06/1971 RELATIF A L'APPLICATION DES REGIMES DE SECURITE SOCIALE AUX TRAVAILLEURS SALARIES ET A LEUR FAMILLE QUI SE DEPLACENT A L'INTERIEUR DE LA COMMUNAUTE; 574-72 DU 21/03/1972 FIXANT LES MODALITES D'APPLICATION DU REGLEMENT CEE N0 1408- 71.
CHAP. II: DES CONTRIBUTIONS POUR LE REMBOURSEMENT DE LA DETTE SOCIALE.INSTITUE UNE CONTRIBUTION SPECIALE (RDS) SUR LES REVENUS D'ACTIVITE ET DE REMPLACEMENT MENTIONNES AUX ART. L136-2 A L136-4 DU CODE DE LA SECURITE SOCIALE,A L'EXCEPTION DES REVENUS DE SOURCE ETRANGERE VISES AU 1EREMENT DU III DE L'ART. 15 DE LA PRESENTE ORDONNANCE PERCUS DU 01/02/1996 AU 31/01/2009 PAR LES PERSONNES PHYSIQUES DESIGNEES A L'ART. L136-1 DU CODE PRECITE.MODALITES D'APPLICATION DU PRESENT CHAP. DETERMINEES PAR DECRET." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CGI A DATER DU 12-05-1994: ART. 15-I A 15-III,16-I A 16-IV,17-I ET 17-II,19,20" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000571356", "#text": "Constitution du 4 octobre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000571356", "@typelien": "APPLICATION", "@naturetexte": "CONSTITUTION", "@datesignatexte": "1958-10-04" }, { "@id": "JORFTEXT000000717191", "#text": "Loi n° 90-1168 du 29 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006840503", "@num": "19", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 19 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000355163", "#text": "Loi n° 91-716 du 26 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000509319", "#text": "Loi n° 93-1352 du 30 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000365243", "#text": "Loi n°94-629 du 25 juillet 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000365243", "@nortexte": "SPSX9400024L", "@numtexte": "94-629", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-07-25" }, { "@id": "JORFTEXT000000738736", "#text": "Loi n°95-1348 du 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000738736", "@nortexte": "TASX9500178L", "@numtexte": "95-1348", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006759743", "@num": "15", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 15 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006759754", "@num": "16", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006759755", "@num": "16", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006759756", "@num": "16", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006759765", "@num": "19", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 19 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006759766", "@num": "19", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006759721", "@num": "6", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006759722", "@num": "6", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000171732", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000171732", "@nortexte": "ECOB9610011A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-31" }, { "@id": "JORFTEXT000000741429", "#text": "DECRET96-186", "@sens": "cible", "@cidtexte": "JORFTEXT000000741429", "@nortexte": "TAST9610287D", "@numtexte": "96-186", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-12" }, { "@id": "JORFTEXT000000192992", "#text": "ORDONNANCE96-345", "@sens": "cible", "@cidtexte": "JORFTEXT000000192992", "@nortexte": "TASX9600042R", "@numtexte": "96-345", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-04-24" }, { "@id": "JORFTEXT000000194184", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000194184", "@nortexte": "ECOT9613880A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-05-28" }, { "@id": "JORFTEXT000000192528", "#text": "DECRET96-556", "@sens": "cible", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "JORFTEXT000000171293", "#text": "DECRET96-581", "@sens": "cible", "@cidtexte": "JORFTEXT000000171293", "@nortexte": "ECOT9610274D", "@numtexte": "96-581", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-27" }, { "@id": "JORFTEXT000000175099", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000175099", "@nortexte": "TASS9622710A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-12" }, { "@id": "JORFTEXT000000379494", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000379494", "@nortexte": "ECOB9660015A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-23" }, { "@id": "JORFTEXT000000745131", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000745131", "@nortexte": "TASS9623200A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-08-21" }, { "@id": "JORFTEXT000000562831", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000562831", "@nortexte": "TASS9623965A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-11-12" }, { "@id": "JORFTEXT000000746654", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000746654", "@nortexte": "TASS9624502A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-26" }, { "@id": "JORFTEXT000000379946", "#text": "DECRET96-1232", "@sens": "cible", "@cidtexte": "JORFTEXT000000379946", "@nortexte": "FPPA9600152D", "@numtexte": "96-1232", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-27" }, { "@id": "JORFTEXT000000380440", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000380440", "@nortexte": "ECOB9610123A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-31" }, { "@id": "JORFTEXT000000199949", "#text": "DECRET97-318", "@sens": "cible", "@cidtexte": "JORFTEXT000000199949", "@nortexte": "BUDF9720728D", "@numtexte": "97-318", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-02" }, { "@id": "JORFTEXT000000183266", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000183266", "@nortexte": "ECOB9710050A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-07-25" }, { "@id": "JORFTEXT000000569701", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000569701", "@nortexte": "ECOB9710063A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-11-19" }, { "@id": "JORFTEXT000000569121", "#text": "LOI97-1164", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "JORFTEXT000000569621", "#text": "LOI97-1269", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000389527", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000389527", "@nortexte": "ECOB9810013A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-19" }, { "@id": "JORFTEXT000000556995", "#text": "DECRET98-880", "@sens": "cible", "@cidtexte": "JORFTEXT000000556995", "@nortexte": "ECOT9820071D", "@numtexte": "98-880", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-10-01" }, { "@id": "JORFTEXT000000392993", "#text": "LOI98-1194", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "JORFTEXT000000759131", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000759131", "@nortexte": "ECOB9910010A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-12" }, { "@id": "JORFTEXT000000213620", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000213620", "@nortexte": "ECOB9910047A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-09-23" }, { "@id": "JORFTEXT000000214053", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000214053", "@nortexte": "MESS9924015A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-12-27" }, { "@id": "JORFTEXT000000580717", "#text": "LOI99-1173", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000764507", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000764507", "@nortexte": "ECOB0010013A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-03-28" }, { "@id": "JORFTEXT000000219093", "#text": "Décret2000-996", "@sens": "cible", "@cidtexte": "JORFTEXT000000219093", "@nortexte": "ECOT0010394D", "@numtexte": "2000-996", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-10-12" }, { "@id": "JORFTEXT000000579088", "#text": "LOI2000-1257", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "JORFTEXT000000220595", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000770048", "#text": "LOI2001-152", "@sens": "cible", "@cidtexte": "JORFTEXT000000770048", "@nortexte": "ECOX0000121L", "@numtexte": "2001-152", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-02-19" }, { "@id": "JORFTEXT000000396224", "#text": "LOI2001-1246", "@sens": "cible", "@cidtexte": "JORFTEXT000000396224", "@nortexte": "MESX0100129L", "@numtexte": "2001-1246", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-21" }, { "@id": "JORFTEXT000000592233", "#text": "LOI2001-1275", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000581002", "#text": "LOI2001-1276", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000235196", "#text": "LOI2002-1487", "@sens": "cible", "@cidtexte": "JORFTEXT000000235196", "@nortexte": "SANX0200141L", "@numtexte": "2002-1487", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2002-12-20" }, { "@id": "JORFTEXT000000603908", "#text": "Décret2003-592", "@sens": "cible", "@cidtexte": "JORFTEXT000000603908", "@nortexte": "INTB0300124D", "@numtexte": "2003-592", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-07-02" }, { "@id": "JORFTEXT000000414455", "#text": "LOI2003-721", "@sens": "cible", "@cidtexte": "JORFTEXT000000414455", "@nortexte": "ECOX0200174L", "@numtexte": "2003-721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "JORFTEXT000000249276", "#text": "LOI2003-1199", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "JORFTEXT000000625158", "#text": "LOI2004-810", "@sens": "cible", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "JORFARTI000002294075", "#text": "Loi n°2004-810 du 13 août 2004 - art. 76, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "JORFTEXT000000240757", "#text": "LOI2004-1485", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000028447403", "@num": "1", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "JORFTEXT000000263329", "#text": "Décret2005-1255", "@sens": "cible", "@cidtexte": "JORFTEXT000000263329", "@nortexte": "SANS0523584D", "@numtexte": "2005-1255", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-10-05" }, { "@id": "JORFTEXT000000422900", "#text": "LOI2006-437", "@sens": "cible", "@cidtexte": "JORFTEXT000000422900", "@nortexte": "EQUX0500012L", "@numtexte": "2006-437", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-04-14" }, { "@id": "JORFTEXT000000269255", "#text": "Décret2006-557", "@sens": "cible", "@cidtexte": "JORFTEXT000000269255", "@nortexte": "ECOT0620060D", "@numtexte": "2006-557", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-16" }, { "@id": "JORFTEXT000000427214", "#text": "Décret2006-1214", "@sens": "cible", "@cidtexte": "JORFTEXT000000427214", "@nortexte": "SANS0623979D", "@numtexte": "2006-1214", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-10-04" }, { "@id": "JORFTEXT000000278695", "#text": "Décret2007-703", "@sens": "cible", "@cidtexte": "JORFTEXT000000278695", "@nortexte": "SANS0721585D", "@numtexte": "2007-703", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-03" }, { "@id": "JORFTEXT000000650698", "#text": "Décret2007-1380", "@sens": "cible", "@cidtexte": "JORFTEXT000000650698", "@nortexte": "BCFS0765012D", "@numtexte": "2007-1380", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-24" }, { "@id": "LEGITEXT000017647590", "#text": "Décret n°2007-1750\n du 12 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017644608", "@nortexte": "BCFS0769871D", "@numtexte": "2007-1750", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-12" }, { "@id": "JORFTEXT000017644608", "#text": "Décret n°2007-1750 du 12 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017644608", "@nortexte": "BCFS0769871D", "@numtexte": "2007-1750", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-12" }, { "@id": "JORFTEXT000017865650", "#text": "Arrêté du 11 janvier 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017865650", "@nortexte": "BCFB0772844A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-01-11" }, { "@id": "JORFARTI000018088841", "@num": "1", "#text": "LOI n°2008-111 du 8 février 2008 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "JORFARTI000018088888", "@num": "7", "#text": "LOI n°2008-111 du 8 février 2008 - art. 7, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000019423530", "@num": "1", "#text": "Arrêté du 14 mai 2008 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018798462", "@nortexte": "SJSH0808753A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-14" }, { "@id": "LEGIARTI000019426402", "@num": "1", "#text": "Arrêté du 14 mai 2008 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018798454", "@nortexte": "SJSH0808747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-14" }, { "@id": "JORFARTI000018798456", "@num": "1", "#text": "Arrêté du 14 mai 2008 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018798454", "@nortexte": "SJSH0808747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-14" }, { "@id": "JORFARTI000018798467", "@num": "1", "#text": "Arrêté du 14 mai 2008 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018798462", "@nortexte": "SJSH0808753A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-14" }, { "@id": "JORFARTI000018798428", "@num": "3", "#text": "Décret n°2008-456 du 14 mai 2008 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018798419", "@nortexte": "SJSH0808740D", "@numtexte": "2008-456", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-14" }, { "@id": "LEGIARTI000018799781", "@num": "3", "#text": "Décret n°2008-456 du 14 mai 2008 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018798419", "@nortexte": "SJSH0808740D", "@numtexte": "2008-456", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-14" }, { "@id": "LEGITEXT000019457946", "#text": "Arrêté du 5 septembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019457356", "@nortexte": "BCFB0821134A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-05" }, { "@id": "JORFTEXT000019457356", "#text": "Arrêté du 5 septembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019457356", "@nortexte": "BCFB0821134A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-05" }, { "@id": "LEGITEXT000019724269", "#text": "Décret n°2008-1137\n du 4 novembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019723570", "@nortexte": "BCFS0821541D", "@numtexte": "2008-1137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-11-04" }, { "@id": "JORFTEXT000019723570", "#text": "Décret n°2008-1137 du 4 novembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019723570", "@nortexte": "BCFS0821541D", "@numtexte": "2008-1137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-11-04" }, { "@id": "JORFTEXT000019723570", "#text": "Décret n°2008-1137 du 4 novembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019723570", "@nortexte": "BCFS0821541D", "@numtexte": "2008-1137", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-11-04" }, { "@id": "JORFARTI000019865551", "@num": "2", "#text": "LOI n°2008-1258 du 3 décembre 2008 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019865548", "@nortexte": "MTSX0815247L", "@numtexte": "2008-1258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-03" }, { "@id": "JORFARTI000019943007", "@num": "10", "#text": "LOI n°2008-1330 du 17 décembre 2008 - art. 10, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019942966", "@nortexte": "BCFX0823210L", "@numtexte": "2008-1330", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-17" }, { "@id": "LEGITEXT000019954725", "#text": "Décret n°2008-1348\n du 18 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019951795", "@nortexte": "BCFS0825385D", "@numtexte": "2008-1348", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-18" }, { "@id": "JORFTEXT000019951795", "#text": "Décret n°2008-1348 du 18 décembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019951795", "@nortexte": "BCFS0825385D", "@numtexte": "2008-1348", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-18" }, { "@id": "JORFTEXT000019951795", "#text": "Décret n°2008-1348 du 18 décembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019951795", "@nortexte": "BCFS0825385D", "@numtexte": "2008-1348", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-18" }, { "@id": "LEGITEXT000019981112", "#text": "Décret n°2008-1375\n du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019963091", "@nortexte": "BCFS0829467D", "@numtexte": "2008-1375", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "JORFTEXT000019963091", "#text": "Décret n°2008-1375 du 19 décembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019963091", "@nortexte": "BCFS0829467D", "@numtexte": "2008-1375", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGITEXT000020138809", "#text": "Ordonnance n°2009-80\n du 22 janvier 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020137933", "@nortexte": "ECET0825537R", "@numtexte": "2009-80", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-22" }, { "@id": "LEGITEXT000020369433", "#text": "Arrêté du 2 mars 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020369122", "@nortexte": "BCFB0904331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-03-02" }, { "@id": "LEGITEXT000020481770", "#text": "Décret n°2009-379\n du 2 avril 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020480885", "@nortexte": "BCFS0902374D", "@numtexte": "2009-379", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-02" }, { "@id": "JORFTEXT000020480885", "#text": "Décret n°2009-379 du 2 avril 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020480885", "@nortexte": "BCFS0902374D", "@numtexte": "2009-379", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-02" }, { "@id": "LEGIARTI000020661867", "@num": "8", "#text": "Arrêté du 5 mai 2009 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000020635107", "@nortexte": "ECET0908654A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-05" }, { "@id": "LEGIARTI000029715530", "@num": "8", "#text": "Arrêté du 5 mai 2009 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020635107", "@nortexte": "ECET0908654A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-05" }, { "@id": "JORFARTI000020635137", "@num": "8", "#text": "Arrêté du 5 mai 2009 - art. 8, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020635107", "@nortexte": "ECET0908654A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-05" }, { "@id": "LEGITEXT000020670132", "#text": "Arrêté du 19 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020669003", "@nortexte": "BCFB0807199A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-19" }, { "@id": "JORFTEXT000020669003", "#text": "Arrêté du 19 mai 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020669003", "@nortexte": "BCFB0807199A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-19" }, { "@id": "JORFTEXT000020913520", "#text": "Décret n°2009-927 du 28 juillet 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020913520", "@nortexte": "BCFS0915828D", "@numtexte": "2009-927", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-07-28" }, { "@id": "LEGITEXT000020980059", "#text": "Arrêté du 12 août 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020979351", "@nortexte": "BCFB0918696A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-08-12" }, { "@id": "JORFTEXT000020979351", "#text": "Arrêté du 12 août 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020979351", "@nortexte": "BCFB0918696A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-08-12" }, { "@id": "LEGITEXT000021008239", "#text": "Décret n°2009-1065\n du 28 août 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021006639", "@nortexte": "BCFF0908973D", "@numtexte": "2009-1065", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-08-28" }, { "@id": "JORFTEXT000021006639", "#text": "Décret n°2009-1065 du 28 août 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021006639", "@nortexte": "BCFF0908973D", "@numtexte": "2009-1065", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-08-28" }, { "@id": "LEGITEXT000021534731", "#text": "Décret n°2009-1620\n du 23 décembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021527154", "@nortexte": "DEVU0917353D", "@numtexte": "2009-1620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-23" }, { "@id": "JORFTEXT000021527154", "#text": "Décret n°2009-1620 du 23 décembre 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021527154", "@nortexte": "DEVU0917353D", "@numtexte": "2009-1620", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-23" }, { "@id": "LEGIARTI000021757380", "@num": "2", "#text": "Ordonnance n°2010-104\n du 28 janvier 2010 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000021756959", "@nortexte": "AGRS0918812R", "@numtexte": "2010-104", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-01-28" }, { "@id": "JORFARTI000021756988", "@num": "2", "#text": "Ordonnance n°2010-104 du 28 janvier 2010 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021756959", "@nortexte": "AGRS0918812R", "@numtexte": "2010-104", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-01-28" }, { "@id": "JORFARTI000021902766", "#text": "Arrêté du 24 février 2010 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021902756", "@nortexte": "BCFS1005382A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-24" }, { "@id": "JORFARTI000021954342", "@num": "8", "#text": "LOI n°2010-241 du 10 mars 2010 - art. 8, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021954325", "@nortexte": "PRMX0925425L", "@numtexte": "2010-241", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-03-10" }, { "@id": "LEGITEXT000022256055", "#text": "Décret n°2010-531\n du 20 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022244379", "@nortexte": "IOCB0928735D", "@numtexte": "2010-531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-20" }, { "@id": "JORFTEXT000022244379", "#text": "Décret n°2010-531 du 20 mai 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022244379", "@nortexte": "IOCB0928735D", "@numtexte": "2010-531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-20" }, { "@id": "LEGITEXT000022387720", "#text": "Décret n°2010-683\n du 22 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022387454", "@nortexte": "BCRS1006197D", "@numtexte": "2010-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-22" }, { "@id": "JORFTEXT000022387454", "#text": "Décret n°2010-683 du 22 juin 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022387454", "@nortexte": "BCRS1006197D", "@numtexte": "2010-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-22" }, { "@id": "LEGITEXT000022498311", "#text": "Arrêté du 1er juillet 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022485040", "@nortexte": "BCRB1017500A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-01" }, { "@id": "JORFTEXT000022485040", "#text": "Arrêté du 1er juillet 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022485040", "@nortexte": "BCRB1017500A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-01" }, { "@id": "LEGIARTI000022659205", "@num": "2", "#text": "Arrêté du 27 juillet 2010 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022630558", "@nortexte": "SASH1020387A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-27" }, { "@id": "JORFARTI000022630567", "@num": "2", "#text": "Arrêté du 27 juillet 2010 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022630558", "@nortexte": "SASH1020387A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-27" }, { "@id": "JORFTEXT000022799193", "#text": "Arrêté du 31 août 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022799193", "@nortexte": "BCRB1022387A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-31" }, { "@id": "JORFTEXT000022866941", "#text": "Arrêté du 29 septembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022866941", "@nortexte": "BCRB1024878A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-29" }, { "@id": "JORFARTI000023081093", "#text": "Décision n°2010-616 DC du 10 novembre 2010 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023081091", "@nortexte": "CSCL1028794L", "@numtexte": "2010-616 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2010-11-10" }, { "@id": "JORFARTI000023261539", "#text": "Décision n° 2010-620 DC du 16 décembre 2010 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023261538", "@nortexte": "CSCL1032665S", "@numtexte": "2010-620 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2010-12-16" }, { "@id": "LEGITEXT000023408045", "#text": "Arrêté du 23 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023336876", "@nortexte": "BCRB1033349A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-23" }, { "@id": "JORFTEXT000023336876", "#text": "Arrêté du 23 décembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023336876", "@nortexte": "BCRB1033349A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-23" }, { "@id": "JORFTEXT000023375560", "#text": "Décret n°2011-20 du 5 janvier 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023375560", "@nortexte": "BCRS1032113D", "@numtexte": "2011-20", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-01-05" }, { "@id": "LEGITEXT000023449461", "#text": "Décret n°2011-20 du 5 janvier 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023375560", "@nortexte": "BCRS1032113D", "@numtexte": "2011-20", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-01-05" }, { "@id": "LEGITEXT000023449461", "#text": "Décret n°2011-20 du 5 janvier 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023375560", "@nortexte": "BCRS1032113D", "@numtexte": "2011-20", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-01-05" }, { "@id": "JORFTEXT000023375560", "#text": "Décret n°2011-20 du 5 janvier 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023375560", "@nortexte": "BCRS1032113D", "@numtexte": "2011-20", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-01-05" }, { "@id": "LEGITEXT000023824306", "#text": "Arrêté du 6 janvier 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023823275", "@nortexte": "BCRB1013357A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-06" }, { "@id": "JORFTEXT000023823275", "#text": "Arrêté du 6 janvier 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023823275", "@nortexte": "BCRB1013357A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-06" }, { "@id": "LEGITEXT000023910729", "#text": "Décret n°2011-458\n du 26 avril 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023909891", "@nortexte": "BCRS1107955D", "@numtexte": "2011-458", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-04-26" }, { "@id": "JORFTEXT000023909891", "#text": "Décret n°2011-458 du 26 avril 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023909891", "@nortexte": "BCRS1107955D", "@numtexte": "2011-458", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-04-26" }, { "@id": "LEGITEXT000024167819", "#text": "Arrêté du 8 juin 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024153234", "@nortexte": "BCRB1114645A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-08" }, { "@id": "JORFTEXT000024153234", "#text": "Arrêté du 8 juin 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024153234", "@nortexte": "BCRB1114645A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-08" }, { "@id": "LEGITEXT000024943443", "#text": "Arrêté du 8 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024941411", "@nortexte": "BCRB1132433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-08" }, { "@id": "JORFTEXT000024941411", "#text": "Arrêté du 8 décembre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024941411", "@nortexte": "BCRB1132433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-08" }, { "@id": "JORFARTI000025006605", "#text": "Décision n°2011-642 DC du 15 décembre 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025006604", "@nortexte": "CSCL1134384S", "@numtexte": "2011-642 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-12-15" }, { "@id": "JORFARTI000025005905", "@num": "15", "#text": "LOI n°2011-1906 du 21 décembre 2011 - art. 15, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025005833", "@nortexte": "BCRX1125833L", "@numtexte": "2011-1906", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-21" }, { "@id": "LEGITEXT000025452536", "#text": "Décret n°2012-329 du 7 mars 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025451394", "@nortexte": "BCRS1206381D", "@numtexte": "2012-329", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-07" }, { "@id": "LEGITEXT000025452536", "#text": "Décret n°2012-329 du 7 mars 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025451394", "@nortexte": "BCRS1206381D", "@numtexte": "2012-329", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-07" }, { "@id": "JORFTEXT000025451394", "#text": "Décret n°2012-329 du 7 mars 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025451394", "@nortexte": "BCRS1206381D", "@numtexte": "2012-329", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-07" }, { "@id": "JORFTEXT000025451394", "#text": "Décret n°2012-329 du 7 mars 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025451394", "@nortexte": "BCRS1206381D", "@numtexte": "2012-329", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-07" }, { "@id": "JORFARTI000026289263", "#text": "Décision n°2012-654 DC du 9 août 2012 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026289262", "@nortexte": "CSCL1232225S", "@numtexte": "2012-654 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2012-08-09" }, { "@id": "LEGITEXT000026458280", "#text": "Arrêté du 1er octobre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026457720", "@nortexte": "BUDB1235083A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-10-01" }, { "@id": "JORFTEXT000026457720", "#text": "Arrêté du 1er octobre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026457720", "@nortexte": "BUDB1235083A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-10-01" }, { "@id": "LEGITEXT000026738174", "#text": "Décret n°2012-1366\n du 6 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026736736", "@nortexte": "AFSH1207246D", "@numtexte": "2012-1366", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-06" }, { "@id": "JORFTEXT000026736736", "#text": "Décret n°2012-1366 du 6 décembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026736736", "@nortexte": "AFSH1207246D", "@numtexte": "2012-1366", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-06" }, { "@id": "JORFARTI000026858603", "#text": "Décision n° 2012-662 DC du 29 décembre 2012 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026858602", "@nortexte": "CSCL1243655S", "@numtexte": "2012-662 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2012-12-29" }, { "@id": "LEGITEXT000027094985", "#text": "Arrêté du 18 février 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027093828", "@nortexte": "BUDB1302777A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-18" }, { "@id": "JORFTEXT000027093828", "#text": "Arrêté du 18 février 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027093828", "@nortexte": "BUDB1302777A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-18" }, { "@id": "LEGITEXT000027263768", "#text": "Arrêté du 29 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027262977", "@nortexte": "BUDB1306117A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-03-29" }, { "@id": "JORFTEXT000027262977", "#text": "Arrêté du 29 mars 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027262977", "@nortexte": "BUDB1306117A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-03-29" }, { "@id": "LEGITEXT000027479822", "#text": "Arrêté du 27 mai 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027478559", "@nortexte": "BUDB1312274A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-27" }, { "@id": "JORFTEXT000027478559", "#text": "Arrêté du 27 mai 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027478559", "@nortexte": "BUDB1312274A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-27" }, { "@id": "JORFTEXT000027519684", "#text": "Décret n°2013-482 du 7 juin 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027519684", "@nortexte": "BUDS1313887D", "@numtexte": "2013-482", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-07" }, { "@id": "JORFTEXT000027519684", "#text": "Décret n°2013-482 du 7 juin 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027519684", "@nortexte": "BUDS1313887D", "@numtexte": "2013-482", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-07" }, { "@id": "LEGITEXT000027948000", "#text": "Arrêté du 4 septembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027947506", "@nortexte": "BUDB1320501A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-09-04" }, { "@id": "JORFTEXT000027947506", "#text": "Arrêté du 4 septembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027947506", "@nortexte": "BUDB1320501A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-09-04" }, { "@id": "JORFARTI000028160586", "@num": "2", "#text": "Arrêté du 29 octobre 2013 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028160577", "@nortexte": "AFSH1327241A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-10-29" }, { "@id": "JORFARTI000028224758", "#text": "Avis n°369796 du 20 novembre 2013 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028224757", "@nortexte": "CETX1328698V", "@numtexte": "369796", "@typelien": "CITATION", "@naturetexte": "AVIS", "@datesignatexte": "2013-11-20" }, { "@id": "JORFARTI000028373650", "#text": "Décision n°2013-682 DC du 19 décembre 2013 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028373649", "@nortexte": "CSCL1331554S", "@numtexte": "2013-682 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2013-12-19" }, { "@id": "JORFARTI000028402175", "#text": "Décision n°2013-684 DC du 29 décembre 2013 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028402174", "@nortexte": "CSCL1332094S", "@numtexte": "2013-684 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2013-12-29" }, { "@id": "JORFARTI000028401974", "#text": "Décision n°2013-685 DC du 29 décembre 2013 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028401973", "@nortexte": "CSCL1332093S", "@numtexte": "2013-685 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2013-12-29" }, { "@id": "JORFARTI000028399988", "@num": "27", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 27, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000028541980", "#text": "Arrêté du 27 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028539659", "@nortexte": "BUDB1401698A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-27" }, { "@id": "JORFTEXT000028539659", "#text": "Arrêté du 27 janvier 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028539659", "@nortexte": "BUDB1401698A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-27" }, { "@id": "JORFTEXT000028558402", "#text": "Décret n°2014-97 du 3 février 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028558402", "@nortexte": "BUDS1401291D", "@numtexte": "2014-97", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-02-03" }, { "@id": "LEGITEXT000028559124", "#text": "Décret n°2014-97 du 3 février 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028558402", "@nortexte": "BUDS1401291D", "@numtexte": "2014-97", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-02-03" }, { "@id": "LEGITEXT000028559124", "#text": "Décret n°2014-97 du 3 février 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028558402", "@nortexte": "BUDS1401291D", "@numtexte": "2014-97", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-02-03" }, { "@id": "JORFTEXT000028558402", "#text": "Décret n°2014-97 du 3 février 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028558402", "@nortexte": "BUDS1401291D", "@numtexte": "2014-97", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-02-03" }, { "@id": "LEGITEXT000029673426", "#text": "ARRÊTÉ du 28 octobre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029672897", "@nortexte": "FCPB1425260A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-10-28" }, { "@id": "JORFTEXT000029672897", "#text": "ARRÊTÉ du 28 octobre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029672897", "@nortexte": "FCPB1425260A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-10-28" }, { "@id": "JORFARTI000029988903", "@num": "4", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "JORFTEXT000029992246", "#text": "n°2014-708 DC du 29 décembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029992246", "@nortexte": "CSCL1431287S", "@numtexte": "2014-708 DC", "@typelien": "CITATION", "@datesignatexte": "2014-12-29" }, { "@id": "JORFTEXT000030236299", "#text": "DÉCRET n°2015-170 du 13 février 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030236299", "@nortexte": "FCPS1501452D", "@numtexte": "2015-170", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-02-13" }, { "@id": "LEGITEXT000031286566", "#text": "ARRÊTÉ du 6 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031285595", "@nortexte": "FCPB1523308A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-06" }, { "@id": "JORFTEXT000031285595", "#text": "ARRÊTÉ du 6 octobre 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031285595", "@nortexte": "FCPB1523308A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-06" }, { "@id": "LEGITEXT000031387005", "#text": "ARRÊTÉ du 23 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031386451", "@nortexte": "FCPB1523955A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-23" }, { "@id": "JORFTEXT000031386451", "#text": "ARRÊTÉ du 23 octobre 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031386451", "@nortexte": "FCPB1523955A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-23" }, { "@id": "JORFTEXT000031769476", "#text": "Arrêté du 24 décembre 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031769476", "@nortexte": "FCPT1512381A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-24" }, { "@id": "LEGITEXT000031980764", "#text": "Décret n°2016-110 du 4 février 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031978809", "@nortexte": "FCPS1601647D", "@numtexte": "2016-110", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-04" }, { "@id": "JORFTEXT000031978809", "#text": "Décret n°2016-110 du 4 février 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031978809", "@nortexte": "FCPS1601647D", "@numtexte": "2016-110", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-04" }, { "@id": "LEGITEXT000032108016", "#text": "Décret n°2016-190 du 25 février 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032107049", "@nortexte": "ETST1527038D", "@numtexte": "2016-190", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "JORFTEXT000032107049", "#text": "Décret n°2016-190 du 25 février 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032107049", "@nortexte": "ETST1527038D", "@numtexte": "2016-190", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGITEXT000032348623", "#text": "Arrêté du 25 mars 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032325085", "@nortexte": "FCPB1603822A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-25" }, { "@id": "JORFTEXT000032325085", "#text": "Arrêté du 25 mars 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032325085", "@nortexte": "FCPB1603822A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-25" }, { "@id": "JORFARTI000032447496", "#text": "Décision n°2016-538 QPC du 22 avril 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032447495", "@nortexte": "CSCX1611049S", "@numtexte": "2016-538 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-04-22" }, { "@id": "LEGITEXT000032964126", "#text": "Arrêté du 21 juillet 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032962920", "@nortexte": "FCPB1620584A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-07-21" }, { "@id": "JORFTEXT000032962920", "#text": "Arrêté du 21 juillet 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032962920", "@nortexte": "FCPB1620584A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-07-21" }, { "@id": "LEGITEXT000033043090", "#text": "Arrêté du 3 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033011550", "@nortexte": "FCPB1622030A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-08-03" }, { "@id": "JORFTEXT000033011550", "#text": "Arrêté du 3 août 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033011550", "@nortexte": "FCPB1622030A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-08-03" }, { "@id": "JORFTEXT000033123195", "#text": "Arrêté du 14 septembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033123195", "@nortexte": "ECFS1625856A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-09-14" }, { "@id": "LEGITEXT000033138878", "#text": "Arrêté du 14 septembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033138409", "@nortexte": "ECFB1625391A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-09-14" }, { "@id": "JORFTEXT000033138409", "#text": "Arrêté du 14 septembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033138409", "@nortexte": "ECFB1625391A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-09-14" }, { "@id": "LEGITEXT000033836659", "#text": "Arrêté du 27 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033735367", "@nortexte": "ECFB1634279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "JORFTEXT000033735367", "#text": "Arrêté du 27 décembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033735367", "@nortexte": "ECFB1634279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000037312603", "@num": "60", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 60 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000037949258", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000037991484", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000035250435", "#text": "Arrêté du 21 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034097022", "@nortexte": "ECFB1703038A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-21" }, { "@id": "JORFTEXT000034097022", "#text": "Arrêté du 21 février 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034097022", "@nortexte": "ECFB1703038A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-21" }, { "@id": "LEGITEXT000034114474", "#text": "Arrêté du 28 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034111944", "@nortexte": "ECFB1706264A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-28" }, { "@id": "JORFTEXT000034111944", "#text": "Arrêté du 28 février 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034111944", "@nortexte": "ECFB1706264A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-28" }, { "@id": "LEGITEXT000034652168", "#text": "Décret n°2017-869 du 9 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034633371", "@nortexte": "ECFS1708124D", "@numtexte": "2017-869", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "JORFTEXT000034633371", "#text": "Décret n°2017-869 du 9 mai 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034633371", "@nortexte": "ECFS1708124D", "@numtexte": "2017-869", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGITEXT000034921743", "#text": "Arrêté du 6 juin 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034921014", "@nortexte": "CPAB1716123A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-06-06" }, { "@id": "JORFTEXT000034921014", "#text": "Arrêté du 6 juin 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034921014", "@nortexte": "CPAB1716123A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-06-06" }, { "@id": "JORFARTI000035139162", "#text": "Décision n°2017-642 QPC du 7 juillet 2017 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035139161", "@nortexte": "CSCX1720114S", "@numtexte": "2017-642 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-07-07" }, { "@id": "LEGITEXT000035678567", "#text": "Arrêté du 27 septembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035676623", "@nortexte": "CPAB1726529A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-09-27" }, { "@id": "JORFTEXT000035676623", "#text": "Arrêté du 27 septembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035676623", "@nortexte": "CPAB1726529A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-09-27" }, { "@id": "JORFARTI000035676947", "#text": "Décision n°2017-656 QPC du 29 septembre 2017 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035676946", "@nortexte": "CSCX1727422S", "@numtexte": "2017-656 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-09-29" }, { "@id": "LEGITEXT000036087073", "#text": "Arrêté du 20 novembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036085673", "@nortexte": "CPAE1717370A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-20" }, { "@id": "JORFTEXT000036085673", "#text": "Arrêté du 20 novembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036085673", "@nortexte": "CPAE1717370A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-20" }, { "@id": "LEGITEXT000036087347", "#text": "Arrêté du 24 novembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036086643", "@nortexte": "CPAB1727504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-24" }, { "@id": "JORFTEXT000036086643", "#text": "Arrêté du 24 novembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036086643", "@nortexte": "CPAB1727504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-24" }, { "@id": "LEGITEXT000036558995", "#text": "Arrêté du 19 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036250955", "@nortexte": "CPAS1735852A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-19" }, { "@id": "JORFTEXT000036250955", "#text": "Arrêté du 19 décembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036250955", "@nortexte": "CPAS1735852A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-19" }, { "@id": "LEGITEXT000036255364", "#text": "Arrêté du 22 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036252390", "@nortexte": "CPAB1735736A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "JORFTEXT000036252390", "#text": "Arrêté du 22 décembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036252390", "@nortexte": "CPAB1735736A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGITEXT000036476275", "#text": "Arrêté du 29 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036337866", "@nortexte": "CPAB1732618A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-29" }, { "@id": "JORFTEXT000036337866", "#text": "Arrêté du 29 décembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036337866", "@nortexte": "CPAB1732618A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-29" }, { "@id": "LEGITEXT000036592508", "#text": "Décret n°2018-80 du 8 février 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036590008", "@nortexte": "CPAB1733699D", "@numtexte": "2018-80", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-02-08" }, { "@id": "JORFTEXT000036590008", "#text": "Décret n°2018-80 du 8 février 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036590008", "@nortexte": "CPAB1733699D", "@numtexte": "2018-80", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-02-08" }, { "@id": "LEGITEXT000037349845", "#text": "Arrêté du 28 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348040", "@nortexte": "CPAE1813592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-08-28" }, { "@id": "JORFTEXT000037348040", "#text": "Arrêté du 28 août 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037348040", "@nortexte": "CPAE1813592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-08-28" }, { "@id": "LEGITEXT000037494373", "#text": "Arrêté du 3 octobre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037493584", "@nortexte": "CPAB1826672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-03" }, { "@id": "JORFTEXT000037493584", "#text": "Arrêté du 3 octobre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037493584", "@nortexte": "CPAB1826672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-03" }, { "@id": "LEGITEXT000037605158", "#text": "Arrêté du 12 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037604363", "@nortexte": "CPAB1829295A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-12" }, { "@id": "JORFTEXT000037604363", "#text": "Arrêté du 12 novembre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037604363", "@nortexte": "CPAB1829295A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-12" }, { "@id": "JORFARTI000037658458", "#text": "Avis n°422205 du 12 novembre 2018 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037658457", "@nortexte": "CETX1831657V", "@numtexte": "422205", "@typelien": "CITATION", "@naturetexte": "AVIS", "@datesignatexte": "2018-11-12" }, { "@id": "LEGITEXT000037820034", "#text": "Arrêté du 11 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037815015", "@nortexte": "CPAB1832893A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-11" }, { "@id": "JORFTEXT000037815015", "#text": "Arrêté du 11 décembre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037815015", "@nortexte": "CPAB1832893A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-11" }, { "@id": "LEGITEXT000038162214", "#text": "Décret n°2019-125 du 22 février 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038159406", "@nortexte": "CPAS1833777D", "@numtexte": "2019-125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-02-22" }, { "@id": "JORFTEXT000038159406", "#text": "Décret n°2019-125 du 22 février 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038159406", "@nortexte": "CPAS1833777D", "@numtexte": "2019-125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-02-22" }, { "@id": "LEGIARTI000038497676", "@num": "138", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 138 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000041467010", "@num": "138", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 138 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "JORFARTI000038703228", "#text": "Décision n°2019-793 QPC du 28 juin 2019 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038703227", "@nortexte": "CSCX1918921S", "@numtexte": "2019-793 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2019-06-28" }, { "@id": "LEGITEXT000039312748", "#text": "Arrêté du 30 octobre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039309261", "@nortexte": "CPAB1929934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-30" }, { "@id": "JORFTEXT000039309261", "#text": "Arrêté du 30 octobre 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000039309261", "@nortexte": "CPAB1929934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-30" }, { "@id": "LEGITEXT000041925325", "#text": "Arrêté du 26 mai 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041923525", "@nortexte": "SSAH2010616A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-05-26" }, { "@id": "LEGIARTI000041925336", "@num": "2", "#text": "Arrêté du 26 mai 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041923525", "@nortexte": "SSAH2010616A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-05-26" }, { "@id": "JORFARTI000041923534", "@num": "2", "#text": "Arrêté du 26 mai 2020 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000041923525", "@nortexte": "SSAH2010616A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-05-26" }, { "@id": "JORFTEXT000041923525", "#text": "Arrêté du 26 mai 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000041923525", "@nortexte": "SSAH2010616A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-05-26" }, { "@id": "JORFARTI000042219384", "#text": "Décision n°2020-804 DC du 7 août 2020 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000042219383", "@nortexte": "CSCL2021479S", "@numtexte": "2020-804 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2020-08-07" }, { "@id": "LEGITEXT000042247201", "#text": "Décret n°2020-1074 du 19 août 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042246849", "@nortexte": "SSAS2021498D", "@numtexte": "2020-1074", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-19" }, { "@id": "LEGIARTI000042247207", "@num": "2", "#text": "Décret n°2020-1074 du 19 août 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042246849", "@nortexte": "SSAS2021498D", "@numtexte": "2020-1074", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-19" }, { "@id": "JORFARTI000042246859", "@num": "2", "#text": "Décret n°2020-1074 du 19 août 2020 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000042246849", "@nortexte": "SSAS2021498D", "@numtexte": "2020-1074", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-19" }, { "@id": "JORFTEXT000042246849", "#text": "Décret n°2020-1074 du 19 août 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000042246849", "@nortexte": "SSAS2021498D", "@numtexte": "2020-1074", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-19" }, { "@id": "LEGITEXT000043016589", "#text": "Décret n°2021-40 du 19 janvier 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043015195", "@nortexte": "SSAS2100171D", "@numtexte": "2021-40", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-19" }, { "@id": "JORFTEXT000043015195", "#text": "Décret n°2021-40 du 19 janvier 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000043015195", "@nortexte": "SSAS2100171D", "@numtexte": "2021-40", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-19" }, { "@id": "LEGITEXT000043507374", "#text": "Décret n°2021-603 du 14 mai 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043507031", "@nortexte": "MERT2034071D", "@numtexte": "2021-603", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-14" }, { "@id": "LEGITEXT000045661150", "#text": "Décret n°2021-603 du 14 mai 2021 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043507031", "@nortexte": "MERT2034071D", "@numtexte": "2021-603", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-14" }, { "@id": "JORFTEXT000043507031", "#text": "Décret n°2021-603 du 14 mai 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000043507031", "@nortexte": "MERT2034071D", "@numtexte": "2021-603", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-14" }, { "@id": "LEGITEXT000043740017", "#text": "Décret n°2021-868 du 30 juin 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043728249", "@nortexte": "SSAH2114306D", "@numtexte": "2021-868", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-30" }, { "@id": "JORFTEXT000043728249", "#text": "Décret n°2021-868 du 30 juin 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000043728249", "@nortexte": "SSAH2114306D", "@numtexte": "2021-868", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-30" }, { "@id": "LEGITEXT000044530786", "#text": "Décret n°2021-1713 du 20 décembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "JORFTEXT000044525582", "#text": "Décret n°2021-1713 du 20 décembre 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "JORFARTI000044553584", "#text": "Décision n°2021-832 DC du 16 décembre 2021 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000044553583", "@nortexte": "CSCL2137930S", "@numtexte": "2021-832 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2021-12-16" }, { "@id": "LEGITEXT000044956982", "#text": "Décret n°2022-23 du 11 janvier 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044930951", "@nortexte": "SSAS2138826D", "@numtexte": "2022-23", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-11" }, { "@id": "JORFTEXT000044930951", "#text": "Décret n°2022-23 du 11 janvier 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000044930951", "@nortexte": "SSAS2138826D", "@numtexte": "2022-23", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-11" }, { "@id": "LEGITEXT000045086563", "#text": "Décret n°2022-88 du 28 janvier 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045084510", "@nortexte": "SSAS2201213D", "@numtexte": "2022-88", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-28" }, { "@id": "JORFTEXT000045084510", "#text": "Décret n°2022-88 du 28 janvier 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045084510", "@nortexte": "SSAS2201213D", "@numtexte": "2022-88", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-28" }, { "@id": "LEGITEXT000045657812", "#text": "Décret n°2022-660 du 25 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045654132", "@nortexte": "MERT2135344D", "@numtexte": "2022-660", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-25" }, { "@id": "JORFTEXT000045654132", "#text": "Décret n°2022-660 du 25 avril 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045654132", "@nortexte": "MERT2135344D", "@numtexte": "2022-660", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-25" }, { "@id": "JORFARTI000046791892", "#text": "Décision n°2022-845 DC du 20 décembre 2022 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046791891", "@nortexte": "CSCL2236898S", "@numtexte": "2022-845 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2022-12-20" }, { "@id": "LEGITEXT000046839301", "#text": "Décret n°2022-1724 du 29 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046837844", "@nortexte": "SPRS2235469D", "@numtexte": "2022-1724", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-29" }, { "@id": "JORFTEXT000046837844", "#text": "Décret n°2022-1724 du 29 décembre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046837844", "@nortexte": "SPRS2235469D", "@numtexte": "2022-1724", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-29" }, { "@id": "LEGITEXT000046853899", "#text": "Décret n°2022-1735 du 30 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046846266", "@nortexte": "ECOS2236101D", "@numtexte": "2022-1735", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-30" }, { "@id": "JORFTEXT000046846266", "#text": "Décret n°2022-1735 du 30 décembre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046846266", "@nortexte": "ECOS2236101D", "@numtexte": "2022-1735", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-30" }, { "@id": "LEGITEXT000046972662", "#text": "Décret n°2023-12 du 11 janvier 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046971855", "@nortexte": "ECOS2235458D", "@numtexte": "2023-12", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-01-11" }, { "@id": "JORFTEXT000046971855", "#text": "Décret n°2023-12 du 11 janvier 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046971855", "@nortexte": "ECOS2235458D", "@numtexte": "2023-12", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-01-11" }, { "@id": "JORFARTI000048668807", "#text": "Décision n°2023-860 DC du 21 décembre 2023 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000048668806", "@nortexte": "CSCL2335364S", "@numtexte": "2023-860 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2023-12-21" }, { "@id": "JORFTEXT000049241403", "#text": "Décret n°2024-176 du 6 mars 2024", "@sens": "cible", "@cidtexte": "JORFTEXT000049241403", "@nortexte": "ECOS2403228D", "@numtexte": "2024-176", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-06" }, { "@id": "LEGITEXT000049242829", "#text": "Décret n°2024-176 du 6 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049241403", "@nortexte": "ECOS2403228D", "@numtexte": "2024-176", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-06" }, { "@id": "JORFTEXT000050392712", "#text": "Décret n°2024-952 du 23 octobre 2024", "@sens": "cible", "@cidtexte": "JORFTEXT000050392712", "@nortexte": "BCPS2426075D", "@numtexte": "2024-952", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-10-23" }, { "@id": "LEGITEXT000050393502", "#text": "Décret n°2024-952 du 23 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050392712", "@nortexte": "BCPS2426075D", "@numtexte": "2024-952", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-10-23" }, { "@id": "LEGIARTI000006306505", "@num": "1600-0 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306513", "@num": "1600-0 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306519", "@num": "1600-0 I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306523", "@num": "1600-0 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306534", "@num": "1600-0 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306538", "@num": "1600-0 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306539", "@num": "1600-0 M", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799407", "@num": "R212-33", "#text": "Code de la mutualité - art. 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L120-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035727140", "@num": "L213-3", "#text": "Code monétaire et financier - art. L213-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019013183", "@num": "L213-3", "#text": "Code monétaire et financier - art. L213-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039260551", "@num": "L213-3", "#text": "Code monétaire et financier - art. L213-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020148337", "@num": "L213-3", "#text": "Code monétaire et financier - art. 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L213-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021763259", "@num": "L725-3-3", "#text": "Code rural et de la pêche maritime - art. L725-3-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "KALIARTI000021180916", "#text": "relatif aux salaires au 1er juin 2009 - art. (VNE)", "@sens": "cible", "@cidtexte": "KALITEXT000021180914", "@nortexte": "ASET0950837M", "@typelien": "CITATION", "@naturetexte": "Accord", "@datesignatexte": "2009-06-24" } ] }, "TITRE": "Ordonnance n° 96-50 du 24 janvier 1996", "MCS_TXT": { "MC": [ "TRAVAIL", "AFFAIRES SOCIALES", "POLITIQUE SOCIALE", "SOLIDARITE NATIONALE", "PROTECTION SOCIALE", "PRESTATION SOCIALE", "CODE DE LA SECURITE SOCIALE", "SECURITE SOCIALE", "DETTE SOCIALE", "IMPOT", "RDS", "REMBOURSEMENT DE LA DETTE SOCIALE", "CADES", "CAISSE D'AMORTISSEMENT DE LA DETTE SOCIALE", "CREATION", "STATUT", "EPA", "CONSEIL D'ADMINISTRATION", "ORGANISATION", "COMPOSITION", "COMITE DE SURVEILLANCE", "APPLICATION DE REGLEMENT CE", "OUTRE-MER" ] }, "MINISTERE": "MINISTERE DU TRAVAIL ET DES AFFAIRES SOCIALES", "TITREFULL": "Ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000190291", "NOR": "TASX9500194R", "NUM": "96-50", "DATE_PUBLI": "1996-01-25", "DATE_TEXTE": "1996-01-24", "NUM_PARUTION": 21, "ORIGINE_PUBLI": "JORF n°21 du 25 janvier 1996", "PAGE_DEB_PUBLI": 1226, "PAGE_FIN_PUBLI": 19960125 } }, "META_COMMUN": { "ID": "JORFTEXT000000190291", "URL": "texte/version/JORF/TEXT/00/00/00/19/02/JORFTEXT000000190291.xml", "NATURE": "ORDONNANCE", "ORIGINE": "JORF", "ANCIEN_ID": "1OR99650" } }, "VISAS": { "CONTENU": "Le Président de la République,
Sur le rapport du Premier ministre, du ministre du travail et des affaires sociales et du ministre de l'économie et des finances,
Vu la Constitution, notamment son article 38 ;
Vu le code de la sécurité sociale ;
Vu le code rural ;
Vu le code général des impôts ;
Vu le livre des procédures fiscales ;
Vu le code des assurances ;
Vu le code de la construction et de l'habitation ;
Vu la loi no 95-1348 du 30 décembre 1995 autorisant le Gouvernement, par application de l'article 38 de la Constitution, à réformer la protection sociale ;
Vu l'avis de la Caisse nationale d'assurance vieillesse des travailleurs salariés en date du 4 janvier 1996 ;
Vu l'avis de l'Agence centrale des organismes de sécurité sociale en date du 5 janvier 1996 ;
Vu l'avis de la commission des accidents du travail et des maladies professionnelles en date du 5 janvier 1996 ;
Vu l'avis de la Caisse nationale de l'assurance maladie des travailleurs salariés en date du 8 janvier 1996 ;
Vu l'avis de la Caisse nationale des allocations familiales en date du 9 janvier 1996 ;
Le Conseil d'Etat entendu ;
Le conseil des ministres entendu,
Ordonne :
\n
\n

CHAPITRE Ier

De la Caisse d'amortissement de la dette sociale

\n
" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 24 janvier 1996.
\n

JACQUES CHIRAC

Par le Président de la République :

Le Premier ministre,
ALAIN JUPPE

Le ministre du travail et des affaires sociales,

JACQUES BARROT

Le ministre de l'économie et des finances,
JEAN ARTHUIS

Le ministre de l'agriculture, de la pêche

et de l'alimentation,

PHILIPPE VASSEUR

Le ministre délégué au budget,
porte-parole du Gouvernement,
ALAIN LAMASSOURE

Le secrétaire d'Etat à la santé

et à la sécurité sociale,

HERVE GAYMARD

" } }, "JORFTEXT000000192528": { "SM": { "CONTENU": "MODIFIE ET COMPLETE LE CODE GENERAL DES IMPOTS ET SES ANNEXES I,II ET III,A COMPTER DU 12-05-1996.
APPLICATION DE L'ART. 11 DE LA LOI 51447 DU 01-03-1951." }, "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": "JORFTEXT000000537611", "#text": "Loi n° 91-647 du 10 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000537611", "@nortexte": "JUSX9100049L", "@numtexte": "91-647", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "JORFTEXT000000721124", "#text": "Décret n° 91-1266 du 19 décembre 1991", "@sens": 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"JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000555740", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000190291", "#text": "Ordonnance n° 96-50 du 24 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000540869", "#text": "Loi n°96-63 du 29 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000540869", "@nortexte": "TASX9500159L", "@numtexte": "96-63", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-01-29" }, { "@id": "JORFTEXT000000557687", "#text": "Décret n°96-82 du 24 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000557687", "@nortexte": "INDD9600017D", "@numtexte": "96-82", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000738847", "#text": "Décret n°96-81 du 24 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000738847", "@nortexte": "INDD9600015D", "@numtexte": "96-81", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000558948", "#text": "Décret n°96-100 du 7 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000558948", "@nortexte": "AGRB9502451D", "@numtexte": "96-100", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-07" }, { "@id": "JORFTEXT000000376141", "#text": "Loi n°96-109 du 14 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000376141", "@nortexte": "ECOX9500155L", "@numtexte": "96-109", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-02-14" }, { "@id": "JORFTEXT000000559373", "#text": "Décret n°96-116 du 8 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559373", "@nortexte": "BUDF9510078D", "@numtexte": "96-116", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-08" }, { "@id": "JORFTEXT000000741297", "#text": "Décret n°96-139 du 21 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000741297", "@nortexte": "EQUT9600140D", "@numtexte": "96-139", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000559120", "#text": "Loi n°96-142 du 21 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000558907", "#text": "Décret n° 96-205 du 15 mars 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000558907", "@nortexte": "AGRD9502507D", "@numtexte": "96-205", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-15" }, { "@id": "JORFTEXT000000193354", "#text": "LOI n° 96-314 du 12 avril 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGIARTI000006295377", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294176", "@num": "163 quaterdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 quaterdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294178", "@num": "163 quindecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 quindecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294181", "@num": "163 quindecies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 quindecies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293682", "@num": "17", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 17 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296444", "@num": "172", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 172 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293683", "@num": "18", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 18 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293685", "@num": "19", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 19 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293686", "@num": "20", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 20 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294375", "@num": "201 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 201 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293687", "@num": "21", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 21 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294422", "@num": "232", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 232 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295568", "@num": "242-0 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294617", "@num": "275 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295666", "@num": "294 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 294 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294811", "@num": "310 F bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 F bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294909", "@num": "321", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 321 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296419", "@num": "328", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 328 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295989", "@num": "339", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 339 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295996", "@num": "340", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 340 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296014", "@num": "345", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 345 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296020", "@num": "346", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 346 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296027", "@num": "347", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 347 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294967", "@num": "348", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 348 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294969", "@num": "349", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 349 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296030", "@num": "350", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 350 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295884", "@num": "357 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 357 A (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295893", "@num": "357 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 357 C (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295897", "@num": "357 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 357 D (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295901", "@num": "357 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 357 E (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296081", "@num": "363 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295970", "@num": "363 AH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AH (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295977", "@num": "363 AI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AI (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296045", "@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": "LEGIARTI000006294981", "@num": "363 DA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 DA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295942", "@num": "363 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296059", "@num": "363 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 N (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296066", "@num": "363 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 O (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295952", "@num": "363 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 P (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296071", "@num": "363 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 R (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296075", "@num": "363 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 S (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299069", "@num": "169", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 169 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297465", "@num": "2 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297451", "@num": "2 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299188", "@num": "225", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 225 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299226", "@num": "266 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 266 quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299463", "@num": "333 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 I (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297766", "@num": "39 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299758", "@num": "406 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297936", "@num": "41 DC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297868", "@num": "41 septdecies T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297870", "@num": "41 septdecies U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297871", "@num": "41 septdecies V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies V (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies W (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298042", "@num": "46 AG-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 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"@num": "46 quater-0 ZE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296821", "@num": "46 terdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 terdecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296938", "@num": "73 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 73 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305761", "@num": "1036", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1036 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": 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IMPOTS, CGI. - art. 1762 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313797", "@num": "1762 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314000", "@num": "1840 G quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 G quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314011", "@num": "1840 G septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 G septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308279", "@num": "194", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 194 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308338", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303313", "@num": "199 septdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 septdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308075", "@num": "199 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303301", "@num": "199 sexdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308371", "@num": "199 ter B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303256", "@num": "199 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308685", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303615", "@num": "223 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308753", "@num": "223 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303655", "@num": "223 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 J (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303716", "@num": "223 T", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303744", "@num": "223 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303802", "@num": "231 bis Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis Q (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303805", "@num": "231 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309260", "@num": "238 bis HA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HA (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303996", "@num": "238 bis HI", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HI (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309140", "@num": "239", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304126", "@num": "239 sexies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 sexies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309308", "@num": "257", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 257 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304259", "@num": "260 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 260 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309398", "@num": "261 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304311", "@num": "273 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 273 quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304331", "@num": "277 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 277 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304370", "@num": "279 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 279 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304639", "@num": "302 bis ZC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis ZC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307490", "@num": "31", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314695", "@num": "362", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 362 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307570", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302280", "@num": "39 AA bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 AA bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302364", "@num": "39 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302353", "@num": "39 quinquies H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304745", "@num": "401", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 401 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309845", "@num": "403", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 403 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307751", "@num": "57", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 57 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307808", "@num": "73 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 73 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305402", "@num": "775 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 775 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310388", "@num": "790", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 790 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310411", "@num": "793", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305474", "@num": "793 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307040", "@num": "8", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310897", "@num": "885 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311075", "@num": "919", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 919 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307155", "@num": "92 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302613", "@num": "92 B nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302612", "@num": "92 B octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302611", "@num": "92 B septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305663", "@num": "968 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 968 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311283", "@num": "990 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293497", "@num": "57", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 57 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380373", "@num": "1090 C", "#text": "Code général des impôts, CGI. - art. 1090 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915722", "@num": "1090 D", "#text": "Code général des impôts, CGI. - art. 1090 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305890", "@num": "1090 F", "#text": "Code général des impôts, CGI. - art. 1090 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381463", "@num": "1638 bis", "#text": "Code général des impôts, CGI. - art. 1638 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023260042", "@num": "1638 bis", "#text": "Code général des impôts, CGI. - art. 1638 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030060346", "@num": "1638 bis", "#text": "Code général des impôts, CGI. - art. 1638 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045404682", "@num": "1649 octies", "#text": "Code général des impôts, CGI. - art. 1649 octies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303697", "@num": "223 P", "#text": "Code général des impôts, CGI. - art. 223 P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062242", "@num": "223 T", "#text": "Code général des impôts, CGI. - art. 223 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805452", "@num": "231 bis Q", "#text": "Code général des impôts, CGI. - art. 231 bis Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872754", "@num": "231 quater", "#text": "Code général des impôts, CGI. - art. 231 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846445", "@num": "231 quater", "#text": "Code général des impôts, CGI. - art. 231 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641607", "@num": "231 quater", "#text": "Code général des impôts, CGI. - art. 231 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091630", "@num": "279 bis", "#text": "Code général des impôts, CGI. - art. 279 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297874", "@num": "41 septdecies X", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies X (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°96-556 du 21 juin 1995", "MCS_TXT": { "MC": [ "BUDGET", "CODE GENERAL DES IMPOTS", "CGI", "CODIFICATION", "INCORPORATION", "AGRICULTEUR", "JEUNE AGRICULTEUR", "AIDE A L'INSTALLATION", "IMPOT DIRECT", "IMPOT SUR LE REVENU", "IMPOSITION", "EXPLOITATION AGRICOLE", "ASSOCIE", "REVENU", "ENTREPRISE", "BENEFICE", "EXPLOITANT AGRICOLE", "CONTRAT DE CAPITALISATION", "BON DE CAPITALISATION", "ACTION", "PART SOCIALE", "COMPTE BLOQUE", "INTERET", "DECLARATION" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE ET DES FINANCES", "TITREFULL": "Décret no 96-556 du 21 juin 1995 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000192528", "NOR": "BUDF9600021D", "NUM": "96-556", "DATE_PUBLI": "1996-06-23", "DATE_TEXTE": "1995-06-21", "NUM_PARUTION": 145, "ORIGINE_PUBLI": "JORF n°145 du 23 juin 1996", "PAGE_DEB_PUBLI": 9413, "PAGE_FIN_PUBLI": 19960623 } }, "META_COMMUN": { "ID": "JORFTEXT000000192528", "URL": "texte/version/JORF/TEXT/00/00/00/19/25/JORFTEXT000000192528.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX996556" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre de l'économie et des finances,
Vu l'article 11 de la loi no 51-247 du 1er mars 1951 portant ouverture de crédits provisoires applicables au mois de mars 1951 ;
Vu le code général des impôts et ses annexes I, II et III ;
Vu les textes codifiés et cités dans le présent décret,
Décrète :
\n
" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 21 juin 1996.
\n

Alain Juppé

Par le Premier ministre :

Le ministre de l'économie et des finances,
Jean Arthuis

Le ministre délégué au budget,

porte-parole du Gouvernement,

Alain Lamassoure

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000192528", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306539", "typelien": "CODIFICATION" }, { "texte_version_id": "JORFTEXT000000190291", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306539", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006306539", "liens_entrants": true }

Article 1600-0 M AUTONOME ABROGE, en vigueur du 12/05/1996 au 28/12/2009 (Code général des impôts)