{ "article": { "LEGIARTI000006307373": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-06-18", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307373", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307373.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150AEXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 124 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 124 C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 150 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274514", "@num": "15", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 15 (V) JORF 31 décembre 1985 finances rectificative pour 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000006297848", "@num": "41 septdecies I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006307373", "@fin": "1986-06-18", "@num": "150 sexies", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307374", "@fin": "1990-06-15", "@num": "150 sexies", "@etat": "MODIFIE", "@debut": "1987-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307375", "@fin": "1993-08-18", "@num": "150 sexies", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307376", "@fin": "2003-12-24", "@num": "150 sexies", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307377", "@fin": "2013-01-01", "@num": "150 sexies", "@etat": "MODIFIE", "@debut": "2003-12-24", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000026946908", "@fin": "2014-01-01", "@num": "150 sexies", "@etat": "ABROGE", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les profits nets réalisés dans le cadre de contrats autres que ceux visés à l'article 150 quinquies sont imposés dans les conditions prévues par le premier alinéa de l'article 94 B.
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Les pertes sont soumises aux dispositions de l'article 124 C.
" } }, "LEGIARTI000006274514": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "15", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006274514", "URL": "article/LEGI/ARTI/00/00/06/27/45/LEGIARTI000006274514.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDCXXXXXX015AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 96 A, 200 A, 94 A, 94 B, 94 C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317480", "@num": "8", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 8 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFARTI000001867267", "@num": "9", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 9, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006302697", "@num": "150 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307368", "@num": "150 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302698", "@num": "150 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307373", "@num": "150 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314311", "@num": "150 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306944", "@num": "1649 bis C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 bis C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000693429", "@num": "85-1404", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°85-1404 du 30 décembre 1985 DE FINANCES RECTIFICATIVE POUR 1985", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000693429", "@c_titre_court": "Loi n°85-1404 du 30 décembre 1985" }, { "@fin": "2999-01-01", "#text": "Loi n° 85-1404 du 30 décembre 1985 de finances rectificative pour 1985 (1)", "@debut": "1985-12-31", "@id_txt": "LEGITEXT000006068884", "@c_titre_court": "Loi n° 85-1404 du 30 décembre 1985" } ], "@date_publi": "1985-12-31", "@date_signature": "1985-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006274514", "@fin": "2999-01-01", "@num": "15", "@etat": "VIGUEUR", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001867239", "@fin": "2999-01-01", "@num": "15", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Sous réserve des dispositions propres aux bénéfices professionnels, les profits résultant des opérations réalisées, directement ou par personnes interposées, sur le marché à terme d'instruments financiers mentionné aux articles 8 et 9 de la loi n° 85-695 du 11 juillet 1985 précitée par des personnes physiques fiscalement domiciliées en France sont imposés suivant les règles du présent article.
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II - Pour chaque opération, le profit ou la perte est égal à la différence reçue ou versée par l'entremise de la chambre de compensation à la date de la cession du contrat ou de son dénouement.
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Le profit imposable est net des frais et taxes acquittés par le cédant.
\n
III - Les profits nets réalisés dans le cadre de contrats se référant à des emprunts obligataires sont, sous réserve des dispositions du paragraphe II ci-dessus, imposés dans les conditions prévues à l'article 96 A et au taux prévu à l'article 200 A du code général des impôts. Les pertes sont soumises aux dispositions du 6 de l'article 94 A du même code.
\n
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IV - Les profits nets réalisés dans le cadre de contrats autres que ceux visés au paragraphe III ci-dessus sont imposés dans les conditions prévues par le premier alinéa de l'article 94 B du code général des impôts.
\n
Les pertes sont soumises aux dispositions de l'article 94 C du même code.
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V - Les personnes et organismes concourant à l'activité du marché visé au paragraphe I ainsi que ceux qui concourent à l'activité des marchés à terme de marchandises doivent communiquer à l'administration le montant des profits et plus-values nets réalisés sur ces marchés.
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VI - Un décret fixe les conditions d'application des paragraphes I à V ci-dessus, notamment les opérations comptables qu'ils nécessitent ainsi que les obligations déclaratives des contribuables et des personnes ou organismes mentionnés au paragraphe V.
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VII - Les dispositions du présent article sont applicables aux opérations réalisées à compter du 1er janvier 1986.
\n
" } }, "LEGIARTI000006297848": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41 septdecies I", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-08-01", "DATE_DEBUT": "2004-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006297848", "URL": "article/LEGI/ARTI/00/00/06/29/78/LEGIARTI000006297848.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0041BWXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006231341", "@num": "1", "#text": "Décret n°2004-522 du 9 juin 2004 - art. 1 () JORF 12 juin 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000603001", "@nortexte": "ECOF0420122D", "@numtexte": "2004-522", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-09" }, { "@id": "LEGIARTI000006302699", "@num": "150 octies", "#text": "Code général des impôts, CGI. - art. 150 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307368", "@num": "150 quinquies", "#text": "Code général des impôts, CGI. - art. 150 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307373", "@num": "150 sexies", "#text": "Code général des impôts, CGI. - art. 150 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302636", "@num": "97", "#text": "Code général des impôts, CGI. - art. 97 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191378", "@fin": "2999-01-01", "#text": "1° : Profits réalisés sur les marchés à terme", "@debut": "1992-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179294", "@fin": "2014-08-01", "#text": "VIII bis : Profits réalisés sur les marchés à terme, sur les marchés d'options négociables et sur les opérations de bons d'options", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000029356824", "@fin": "2999-01-01", "#text": "VIII bis : Profits réalisés sur les instruments financiers à terme", "@debut": "2014-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162161", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297847", "@fin": "2004-06-12", "@num": "41 septdecies I", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297848", "@fin": "2014-08-01", "@num": "41 septdecies I", "@etat": "MODIFIE", "@debut": "2004-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029356817", "@fin": "2999-01-01", "@num": "41 septdecies I", "@etat": "VIGUEUR", "@debut": "2014-08-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contribuables qui réalisent en France, directement ou par personne interposée, des opérations sur un marché à terme d'instruments financiers ou de marchandises doivent, pour l'application de l'article 97 du code général des impôts, déclarer distinctement sur une formule spéciale délivrée par l'administration le montant du profit net imposable ou de la perte nette relevant des régimes définis respectivement aux articles 150 quinquies, 150 sexies et 150 octies du code général des impôts ainsi que les éléments nécessaires à leur détermination.
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Les contribuables qui demandent à bénéficier d'un report des pertes subies au cours des dix années antérieures sont tenus d'indiquer sur cette déclaration le détail des pertes reportées par année et par nature de profit.
" } }, "LEGIARTI000006302697": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 quater", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302697", "URL": "article/LEGI/ARTI/00/00/06/30/26/LEGIARTI000006302697.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274514", "@num": "15", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 15 (V) JORF 31 décembre 1985 finances rectificative pour 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000312597", "#text": "Décret n°86-1086 du 7 octobre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000355987", "#text": "Loi 91-1323 1991-12-30 art. 43", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000028428544", "@num": "43", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000006297845", "@num": "41 septdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191578", "@fin": "2014-01-01", "#text": "VII bis : Profits réalisés en France sur les marchés à terme, sur les marchés d'options négociables et sur les opérations de bons d'option", "@debut": "1985-12-31" }, { "@id": "LEGISCTA000028448391", "@fin": "2999-01-01", "#text": "VII bis : Profits réalisés sur des instruments financiers à terme", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006302697", "@fin": "2014-01-01", "@num": "150 quater", "@etat": "ABROGE", "@debut": "1985-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour chaque opération, le profit ou la perte est égal à la différence reçue ou versée par l'entremise de la chambre de compensation à la date de la cession du contrat ou de son dénouement.
\n
Le profit imposable est net des frais et taxes acquittés par le cédant.
" } }, "LEGIARTI000006302698": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 septies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302698", "URL": "article/LEGI/ARTI/00/00/06/30/26/LEGIARTI000006302698.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150AFXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 41 septdecies à 41 septdecies G", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274514", "@num": "15", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 15 (V) JORF 31 décembre 1985 finances rectificative pour 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000312597", "#text": "Décret n°86-1086 du 7 octobre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000355987", "#text": "Loi 91-1323 1991-12-30 art. 43", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000028428544", "@num": "43", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028417118", "@num": "150 undecies", "#text": "Code général des impôts, CGI. - art. 150 undecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191578", "@fin": "2014-01-01", "#text": "VII bis : Profits réalisés en France sur les marchés à terme, sur les marchés d'options négociables et sur les opérations de bons d'option", "@debut": "1985-12-31" }, { "@id": "LEGISCTA000028448391", "@fin": "2999-01-01", "#text": "VII bis : Profits réalisés sur des instruments financiers à terme", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006302698", "@fin": "2014-01-01", "@num": "150 septies", "@etat": "ABROGE", "@debut": "1985-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un décret fixe les conditions d'application des articles 150 ter à 150 sexies, notamment les opérations comptables qu'ils nécessitent ainsi que les obligations déclaratives des contribuables (1).
\n
\n
(1) Annexe III, art. 41 septdecies à 41 septdecies G.
\n
" } }, "LEGIARTI000006306944": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 bis C", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006306944", "URL": "article/LEGI/ARTI/00/00/06/30/69/LEGIARTI000006306944.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1649AHXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000693429", "#text": "Loi 85-1404 1985-12-30 art. 15 V, VI Finances rectificative pour 1985 JORF 31 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274514", "@num": "15", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 15 (V) JORF 31 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000028428544", "@num": "43", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000038699428", "#text": "Décret n°2019-656 du 27 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038695963", "@nortexte": "ECOE1912963D", "@numtexte": "2019-656", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-27" }, { "@id": "LEGIARTI000038699441", "@num": "2", "#text": "Décret n°2019-656 du 27 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038695963", "@nortexte": "ECOE1912963D", "@numtexte": "2019-656", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-27" }, { "@id": "LEGIARTI000050354851", "@num": "26", "#text": "Ordonnance n°2024-936 du 15 octobre 2024 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000050353747", "@nortexte": "ECOT2415927R", "@numtexte": "2024-936", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2024-10-15" }, { "@id": "LEGIARTI000050354805", "@num": "3", "#text": "Ordonnance n°2024-936 du 15 octobre 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000050353747", "@nortexte": "ECOT2415927R", "@numtexte": "2024-936", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2024-10-15" }, { "@id": "LEGIARTI000006314368", "@num": "150 ter", "#text": "Code général des impôts, CGI. - art. 150 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038701956", "@num": "344 G decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 G decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162758", "@fin": "2020-01-01", "#text": "I quater : Opérations réalisées sur les marchés à terme", "@debut": "1985-12-31" }, { "@id": "LEGISCTA000037988277", "@fin": "2026-07-01", "#text": "I quater : Déclaration relative aux actifs numériques", "@debut": "2020-01-01" }, { "@id": "LEGISCTA000050366749", "@fin": "2999-01-01", "#text": "I quater : Déclaration relative aux crypto-actifs", "@debut": "2026-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147099", "@fin": "2999-01-01", "#text": "Chapitre premier : Obligations des contribuables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "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": "LEGIARTI000006306944", "@fin": "2014-01-01", "@num": "1649 bis C", "@etat": "ABROGE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988279", "@fin": "2023-12-31", "@num": "1649 bis C", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048844130", "@fin": "2024-12-30", "@num": "1649 bis C", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000050367066", "@fin": "2026-07-01", "@num": "1649 bis C", "@etat": "ABROGE_DIFF", "@debut": "2024-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000050372174", "@fin": "2999-01-01", "@num": "1649 bis C", "@etat": "VIGUEUR_DIFF", "@debut": "2026-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les personnes et organismes concourant à l'activité du marché à terme d'instruments financiers visé à l'article 150 ter ainsi que ceux qui concourent à l'activité des marchés à terme de marchandises doivent communiquer à l'administration le montant des profits et plus-values nets réalisés sur ces marchés.

\n
\n

Un décret fixe les conditions d'application du présent article, notamment les opérations comptables qu'il nécessite et les obligations déclaratives des personnes ou organismes.

\n
\n

(1) Annexe III, art. 41 septedecies E à 41 septedecies G.

\n
\n
" } }, "LEGIARTI000006307368": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 quinquies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-06-18", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307368", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307368.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 150 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 200 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 94 A 6", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 96 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274514", "@num": "15", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 15 (V) JORF 31 décembre 1985 finances rectificative pour 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000312597", "#text": "Decret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000006297848", "@num": "41 septdecies I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006307368", "@fin": "1987-06-18", "@num": "150 quinquies", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307369", "@fin": "1993-08-18", "@num": "150 quinquies", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307370", "@fin": "1999-03-31", "@num": "150 quinquies", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307371", "@fin": "2000-03-31", "@num": "150 quinquies", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307372", "@fin": "2013-01-01", "@num": "150 quinquies", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000026946860", "@fin": "2014-01-01", "@num": "150 quinquies", "@etat": "ABROGE", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les profits nets réalisés dans le cadre de contrats se référant à des emprunts obligataires sont, sous réserve des dispositions de l'article 150 quater, imposés dans les conditions prévues à l'article 96 A et au taux prévu à l'article 200 A.
\n
Les pertes sont soumises aux dispositions du 6 de l'article 94 A.
" } }, "LEGIARTI000006314311": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-06-18", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006314311", "URL": "article/LEGI/ARTI/00/00/06/31/43/LEGIARTI000006314311.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 150 quater à CGI 150 septies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317480", "@num": "8", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 8 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFARTI000001867267", "@num": "9", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 9, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006274514", "@num": "15", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 15 (V) JORF 31 décembre 1985 finances rectificative pour 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084299", "@fin": "1987-06-18", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT IMPOTS D'ETAT IMPOTS DIRECTS ET TAXES ASSIMILEES IMPOT SUR LE REVENU REVENUS IMPOSABLES", "@debut": "1985-12-31" } ] }, "@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": "LEGIARTI000006314311", "@fin": "1987-06-18", "@num": "150 ter", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions propres aux bénéfices professionnels, les profits résultant des opérations réalisées, directement ou par personnes interposées, sur le marché à terme d'instruments financiers mentionné aux articles 8 et 9 de la loi n° 85-695 du 11 juillet 1985 par des personnes physiques fiscalement domiciliées en France sont imposés suivant les règles fixées aux articles 150 quater à 150 septies.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006274514", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006307373", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006297848", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006307373", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000312597": { "SM": { "CONTENU": "APPLICATION DE L'ART. 11 DE LA LOI 51247 DU 01-03-1951." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFTEXT000000686689", "#text": "Décret n° 48-1986 du 9 décembre 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@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 - 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art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@id": "JORFTEXT000000875967", "#text": "Décret n°73-967 du 16 octobre 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000875967", "@numtexte": "73-967", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1973-10-16" }, { "@id": "JORFTEXT000000333533", "#text": "Loi n°74-1114 du 27 décembre 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000333533", "@numtexte": "74-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-27" }, { "@id": "JORFARTI000002293486", "@num": "13", "#text": "Loi n°74-1114 du 27 décembre 1974 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000000333533", "@numtexte": "74-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-27" }, { "@id": "JORFTEXT000000879848", "#text": "Loi n°76-660 du 19 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000879848", "@numtexte": "76-660", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "JORFTEXT000000333072", "#text": "Loi n° 77-1468 du 30 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000333072", "@numtexte": "77-1468", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000503252", "#text": "Décret n°81-30 du 14 janvier 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000503252", "@numtexte": "81-30", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-01-14" }, { "@id": "JORFARTI000002268588", "@num": "3", "#text": "Décret n°81-30 du 14 janvier 1981 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000503252", "@numtexte": "81-30", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-01-14" }, { "@id": "JORFTEXT000000311298", "#text": "Décret n°81-276 du 18 mars 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000311298", "@numtexte": "81-276", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000879744", "#text": "Décret n° 82-389 du 10 mai 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000879744", "@numtexte": "82-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1982-05-10" }, { "@id": "JORFARTI000002285545", "@num": "1", "#text": "Décret n° 82-389 du 10 mai 1982 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000879744", "@numtexte": "82-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1982-05-10" }, { "@id": "JORFTEXT000000503959", "#text": "Loi n°82-1126 du 29 décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFTEXT000000315344", "#text": "Décret n°83-359 du 2 mai 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000315344", "@numtexte": "83-359", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1983-05-02" }, { "@id": "JORFTEXT000000504227", "#text": "Loi n° 83-440 du 2 juin 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000504227", "@numtexte": "83-440", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-06-02" }, { "@id": "JORFTEXT000000652450", "#text": "Arrêté du 30 août 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000652450", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1983-08-30" }, { "@id": "JORFTEXT000000504724", "#text": "LOI n° 84-46 du 24 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFARTI000001102391", "@num": "94", "#text": "LOI n° 84-46 du 24 janvier 1984 - art. 94", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFTEXT000000331528", "#text": "Décret n°84-1193 du 28 décembre 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000331528", "@numtexte": "84-1193", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-28" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 DE FINANCES POUR 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000002071795", "@num": "10", "#text": "Loi n°84-1208 DE FINANCES POUR 1985 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000317282", "#text": "LOI n° 85-10 du 3 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000317282", "@numtexte": "85-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-01-03" }, { "@id": "JORFTEXT000000693911", "#text": "Loi n°85-98 du 25 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "JORFARTI000001676713", "@num": "1", "#text": "Loi n°85-98 du 25 janvier 1985 - 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art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFARTI000002071901", "@num": "14", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFARTI000001492542", "@num": "17", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFARTI000002104820", "@num": "19", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFARTI000001492545", "@num": "40", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 40", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFARTI000001103921", "@num": "6", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000693682", "#text": "Loi n°85-703 du 12 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693682", "@numtexte": "85-703", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-12" }, { "@id": "JORFTEXT000000874467", "#text": "LOI n° 85-729 du 18 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000874467", "@numtexte": "85-729", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-18" }, { "@id": "JORFARTI000002071970", "@num": "1", "#text": "LOI n° 85-729 du 18 juillet 1985 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000874467", "@numtexte": "85-729", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-18" }, { "@id": "JORFARTI000001104130", "@num": "26", "#text": "LOI n° 85-729 du 18 juillet 1985 - art. 26", "@sens": "source", "@cidtexte": "JORFTEXT000000874467", "@numtexte": "85-729", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-18" }, { "@id": "JORFTEXT000000317523", "#text": "Loi n°85-772 du 25 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000317523", "@numtexte": "85-772", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFARTI000002467306", "@num": "53", "#text": "Loi n°85-772 du 25 juillet 1985 - art. 53", "@sens": "source", "@cidtexte": "JORFTEXT000000317523", "@numtexte": "85-772", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFARTI000002279767", "@num": "54", "#text": "Loi n°85-772 du 25 juillet 1985 - art. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000317523", "@numtexte": "85-772", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFARTI000001104205", "@num": "55", "#text": "Loi n°85-772 du 25 juillet 1985 - art. 55", "@sens": "source", "@cidtexte": "JORFTEXT000000317523", "@numtexte": "85-772", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFARTI000002495193", "@num": "56", "#text": "Loi n°85-772 du 25 juillet 1985 - art. 56", "@sens": "source", "@cidtexte": "JORFTEXT000000317523", "@numtexte": "85-772", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFTEXT000000874468", "#text": "Loi n° 85-773 du 25 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000874468", "@numtexte": "85-773", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFARTI000001104214", "@num": "1", "#text": "Loi n° 85-773 du 25 juillet 1985 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000874468", "@numtexte": "85-773", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFTEXT000000682301", "#text": "Décret n° 85-863 du 2 août 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000682301", "@numtexte": "85-863", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-02" }, { "@id": "JORFTEXT000000872017", "#text": "Décret n°85-926 du 30 août 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000872017", "@numtexte": "85-926", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-30" }, { "@id": "JORFTEXT000000872251", "#text": "Décret n°85-982 du 17 septembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000872251", "@numtexte": "85-982", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-17" }, { "@id": "JORFTEXT000000336569", "#text": "Décret n°85-1016 du 24 septembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000336569", "@numtexte": "85-1016", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "JORFTEXT000000517522", "#text": "Décret n°85-1012 du 24 septembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000517522", "@numtexte": "85-1012", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "JORFTEXT000000520038", "#text": "Décret n°85-1011 du 24 septembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000520038", "@numtexte": "85-1011", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "JORFTEXT000000701410", "#text": "Décret n°85-1017 du 24 septembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000701410", "@numtexte": "85-1017", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "JORFTEXT000000690642", "#text": "Décret n°85-1048 du 26 septembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000690642", "@numtexte": "85-1048", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-26" }, { "@id": "JORFTEXT000000323801", "#text": "Décret n°85-1102 du 9 octobre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000323801", "@numtexte": "85-1102", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-09" }, { "@id": "JORFTEXT000000682508", "#text": "Décret n°85-1111 du 17 octobre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000682508", "@numtexte": "85-1111", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-17" }, { "@id": "JORFTEXT000000682750", "#text": "Décret n°85-1233 du 22 novembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000682750", "@numtexte": "85-1233", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-11-22" }, { "@id": "JORFTEXT000000320896", "#text": "Loi n°85-1273 du 4 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000320896", "@numtexte": "85-1273", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-04" }, { "@id": "JORFTEXT000000507698", "#text": "Décret n°85-1319 du 12 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000507698", "@numtexte": "85-1319", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-12" }, { "@id": "JORFTEXT000000692975", "#text": "Loi n°85-1321 du 14 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "JORFARTI000001678573", "@num": "37", "#text": "Loi n°85-1321 du 14 décembre 1985 - art. 37", "@sens": "source", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "JORFARTI000001867862", "@num": "39", "#text": "Loi n°85-1321 du 14 décembre 1985 - art. 39", "@sens": "source", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "JORFARTI000002471230", "@num": "41", "#text": "Loi n°85-1321 du 14 décembre 1985 - art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "JORFARTI000001492764", "@num": "42", "#text": "Loi n°85-1321 du 14 décembre 1985 - art. 42", "@sens": "source", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "JORFTEXT000000866619", "#text": "Décret n° 85-1343 du 16 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866619", "@numtexte": "85-1343", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-16" }, { "@id": "JORFTEXT000000866620", "#text": "Décret n°85-1344 du 16 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866620", "@numtexte": "85-1344", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-16" }, { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFARTI000002268432", "@num": "1", "#text": "Décret n° 85-1353 du 17 décembre 1985 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFARTI000002497284", "@num": "3", "#text": "Décret n° 85-1353 du 17 décembre 1985 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000866859", "#text": "Décret n°85-1383 du 26 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866859", "@numtexte": "85-1383", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-26" }, { "@id": "JORFTEXT000000693429", "#text": "Loi n°85-1404 du 30 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002471378", "@num": "11", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001867238", "@num": "13", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002280770", "@num": "14", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001867239", "@num": "15", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001681390", "@num": "16", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 16", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001330376", "@num": "18", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 18", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002279357", "@num": "24", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001104365", "@num": "26", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 26", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000878230", "#text": "Loi n°85-1403 du 30 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002072658", "@num": "11", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001867864", "@num": "12", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002280761", "@num": "14", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001678575", "@num": "18", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 18", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001104126", "@num": "2", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001678576", "@num": "20", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 20", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002280763", "@num": "25", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 25", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001493000", "@num": "30", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002280830", "@num": "4", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002280831", "@num": "5", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001104099", "@num": "6", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001493005", "@num": "61", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 61", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001294700", "@num": "64", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 64", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001867920", "@num": "66", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 66", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001524852", "@num": "68", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 68", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002280759", "@num": "7", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001678574", "@num": "8", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001867863", "@num": "9", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000521298", "#text": "Loi n°85-1496 du 31 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000521298", "@numtexte": "85-1496", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-31" }, { "@id": "JORFTEXT000000884664", "#text": "Décret n°86-4 du 3 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000884664", "@numtexte": "86-4", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-01-03" }, { "@id": "JORFTEXT000000512456", "#text": "Loi n°86-16 du 6 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512456", "@numtexte": "86-16", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "JORFTEXT000000512457", "#text": "Loi n°86-17 du 6 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512457", "@numtexte": "86-17", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "JORFTEXT000000337044", "#text": "Décret n°85-1525 du 31 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000337044", "@numtexte": "85-1525", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-31" }, { "@id": "JORFTEXT000000882780", "#text": "Décret n°86-90 du 21 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000882780", "@numtexte": "86-90", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-01-21" }, { "@id": "JORFTEXT000000882912", "#text": "Décret n°86-91 du 21 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000882912", "@numtexte": "86-91", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-01-21" }, { "@id": "JORFTEXT000000331840", "#text": "Décret n°86-95 du 15 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000331840", "@numtexte": "86-95", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-01-15" }, { "@id": "JORFTEXT000000332537", "#text": "Décret n°86-158 du 4 février 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000332537", "@numtexte": "86-158", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-04" }, { "@id": "JORFTEXT000000332539", "#text": "Décret n°86-163 du 4 février 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000332539", "@numtexte": "86-163", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-04" }, { "@id": "JORFTEXT000000700536", "#text": "Décret n°86-159 du 4 février 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000700536", "@numtexte": "86-159", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-04" }, { "@id": "JORFTEXT000000700913", "#text": "Décret n°86-215 du 17 février 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000700913", "@numtexte": "86-215", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "JORFTEXT000000881374", "#text": "Décret n°86-216 du 17 février 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000881374", "@numtexte": "86-216", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "JORFTEXT000000332984", "#text": "Décret n°86-225 du 14 février 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000332984", "@numtexte": "86-225", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-14" }, { "@id": "JORFTEXT000000521986", "#text": "Décret n°86-414 du 13 mars 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000521986", "@numtexte": "86-414", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-13" }, { "@id": "JORFTEXT000000522144", "#text": "Décret n°86-452 du 14 mars 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000522144", "@numtexte": "86-452", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-14" }, { "@id": "JORFTEXT000000692518", "#text": "Décret n°86-517 du 14 mars 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000692518", "@numtexte": "86-517", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-14" }, { "@id": "JORFARTI000002068482", "@num": "53", "#text": "Décret n°86-517 du 14 mars 1986 - art. 53", "@sens": "source", "@cidtexte": "JORFTEXT000000692518", "@numtexte": "86-517", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-14" }, { "@id": "JORFTEXT000000522435", "#text": "Décret n°86-547 du 14 mars 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000522435", "@numtexte": "86-547", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-14" }, { "@id": "JORFTEXT000000885551", "#text": "Décret n°86-744 du 21 mai 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000885551", "@numtexte": "86-744", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-05-21" }, { "@id": "JORFTEXT000000885742", "#text": "Décret n°86-810 du 7 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000885742", "@numtexte": "86-810", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-07-07" }, { "@id": "JORFARTI000001911227", "@num": "1", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFARTI000002279337", "@num": "22", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFARTI000001104481", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFARTI000002279338", "@num": "29", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 29", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFARTI000001292812", "@num": "31", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFARTI000001686352", "@num": "36", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 36", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFARTI000001874768", "@num": "4", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFARTI000001686347", "@num": "5", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n°88-1149 du 23 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275456", "@num": "26", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 26 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFARTI000001489051", "@num": "26", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 26, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006294096", "@num": "140 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295367", "@num": "163 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295391", "@num": "163 quindecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 quindecies (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295565", "@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": "LEGIARTI000006295597", "@num": "253", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 253 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295599", "@num": "255", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 255 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295620", "@num": "269", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 269 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295623", "@num": "270", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 270 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295625", "@num": "271", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 271 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295626", "@num": "273", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 273 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295760", "@num": "317 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295805", "@num": "325", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 325 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295811", "@num": "326", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 326 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295814", "@num": "327", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295986", "@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": "LEGIARTI000006295994", "@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": "LEGIARTI000006296010", "@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": "LEGIARTI000006296018", "@num": "346", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 346 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296025", "@num": "347", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 347 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295883", "@num": "357 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 357 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295886", "@num": "357 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 357 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295892", "@num": "357 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 357 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295896", "@num": "357 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 357 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295900", "@num": "357 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 357 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296036", "@num": "363 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295983", "@num": "363 AL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AL (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295934", "@num": "363 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296040", "@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": "LEGIARTI000006295938", "@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": "LEGIARTI000006296050", "@num": "363 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295944", "@num": "363 FA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 FA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296058", "@num": "363 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296062", "@num": "363 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295951", "@num": "363 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295954", "@num": "363 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 Q (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296070", "@num": "363 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296074", "@num": "363 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296122", "@num": "369", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 369 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296126", "@num": "370", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 370 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296124", "@num": "371", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296283", "@num": "383 bis B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296287", "@num": "383 bis C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 bis C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295143", "@num": "39 EA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 39 EA (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293754", "@num": "50 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 50 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293768", "@num": "60 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 60 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295245", "@num": "74 B bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295170", "@num": "74 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297624", "@num": "10 GB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 GB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296975", "@num": "111 quater G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299562", "@num": "143 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 143 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297012", "@num": "143 A 2", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 143 A 2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297027", "@num": "143 Z", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 143 Z (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297034", "@num": "144 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 144 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297126", "@num": "211 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 211 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297152", "@num": "264", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 264 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297307", "@num": "316", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 316 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297313", "@num": "321 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 321 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297316", "@num": "323", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 323 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297325", "@num": "331", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297359", "@num": "333 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 duodecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297355", "@num": "333 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297358", "@num": "333 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 undecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297370", "@num": "340 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 340 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297375", "@num": "340 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 340 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299520", "@num": "344 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297379", "@num": "344 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297649", "@num": "38 quindecies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 quindecies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299842", "@num": "381 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299852", "@num": "381 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 X (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297753", "@num": "39 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297754", "@num": "39 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297757", "@num": "39 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297755", "@num": "39 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297756", "@num": "39 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297929", "@num": "41 DA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297931", "@num": "41 DB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296715", "@num": "41 duodecies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 duodecies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297794", "@num": "41 duodecies J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 duodecies J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297798", "@num": "41 duodecies L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 duodecies L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297801", "@num": "41 duodecies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 duodecies N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297803", "@num": "41 duodecies P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 duodecies P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296907", "@num": "46 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296910", "@num": "46 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296912", "@num": "46 AC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298039", "@num": "46 AD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AD (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296914", "@num": "46 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298040", "@num": "46 AF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AF (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298041", "@num": "46 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296747", "@num": "46 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296763", "@num": "46 quater-0 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296772", "@num": "46 quater-0 W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 W (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296775", "@num": "46 quater-0 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 X (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298230", "@num": "46 quater-0 XB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 XB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298232", "@num": "46 quater-0 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 Y (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298235", "@num": "46 quater-0 YA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298236", "@num": "46 quater-0 YB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296779", "@num": "46 quater-0 YC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298286", "@num": "46 quater-0 Z", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296781", "@num": "46 quater-0 ZA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296785", "@num": "46 quater-0 ZB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298287", "@num": "46 quater-0 ZC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296823", "@num": "46 quaterdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296827", "@num": "46 quaterdecies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296834", "@num": "46 quaterdecies G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - 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art. 163 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308194", "@num": "163 sexdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 sexdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312465", "@num": "1635 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312479", "@num": "1635 bis AB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis AB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312522", "@num": "1635 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306836", "@num": "1638 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1638 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311891", "@num": "1639 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1639 A bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311920", "@num": "1647", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312596", "@num": "1649 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312551", "@num": "1649 quater A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312628", "@num": "1655 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1655 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312834", "@num": "1723 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312827", "@num": "1723 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312815", "@num": "1723 ter A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313032", "@num": "1757", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1757 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313032", "@num": "1757", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1757 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313076", "@num": "1763 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1763 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313229", "@num": "1840 N quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 N quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314069", "@num": "1929 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1929 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308297", "@num": "196 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 196 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313404", "@num": "1965 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1965 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308328", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308470", "@num": "199 duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308387", "@num": "199 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308359", "@num": "199 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303252", "@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": "LEGIARTI000006303252", "@num": "199 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308481", "@num": "206", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 206 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308503", "@num": "207", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 207 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308529", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308558", "@num": "208 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308100", "@num": "209 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 A bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308571", "@num": "209 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308630", "@num": "214", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 214 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303497", "@num": "214 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 214 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303511", "@num": "217 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 217 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308672", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308713", "@num": "220", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308721", "@num": "220 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308733", "@num": "221", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 221 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308770", "@num": "223 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308843", "@num": "229 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 229 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308851", "@num": "230", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 230 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308903", "@num": "231 bis F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309251", "@num": "235 septies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 septies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308934", "@num": "235 ter C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308938", "@num": "235 ter D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309001", "@num": "235 ter GC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter GC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308988", "@num": "235 ter J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309051", "@num": "237 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 237 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309118", "@num": "238 bis GA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis GA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309255", "@num": "238 bis HA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309282", "@num": "238 bis HD", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HD (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309282", "@num": "238 bis HD", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HD (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309122", "@num": "238 bis HE", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303988", "@num": "238 bis HF", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HF (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303999", "@num": "238 bis HG", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 830 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310634", "@num": "831", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 831 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302584", "@num": "84 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 84 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310658", "@num": "843", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 843 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310666", "@num": "844", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 844 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310677", "@num": "846 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 846 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310690", "@num": "847", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 847 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310702", "@num": "848", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 848 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307130", "@num": "87", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 87 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302588", "@num": "87 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 87 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310990", "@num": "893", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 893 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311000", "@num": "902", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 902 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311045", "@num": "910", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 910 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307150", "@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": "LEGIARTI000006307859", "@num": "94 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 94 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307860", "@num": "94 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 94 C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307861", "@num": "94 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 94 D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311143", "@num": "947", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 947 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311163", "@num": "950", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 950 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311199", "@num": "961", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 961 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311248", "@num": "980 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 980 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311274", "@num": "990 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311328", "@num": "999", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 999 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293426", "@num": "305 AA", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 305 AA (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293429", "@num": "305 AB", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 305 AB (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293431", "@num": "305 AC", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 305 AC (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293644", "@num": "305 AD", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 305 AD (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293433", "@num": "305 AE", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 305 AE (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469240", "@num": "1011", "#text": "Code général des impôts, CGI. - art. 1011 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302698", "@num": "150 septies", "#text": "Code général des impôts, CGI. - art. 150 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032207579", "@num": "786", "#text": "Code général des impôts, CGI. - art. 786 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805336", "@num": "786", "#text": "Code général des impôts, CGI. - art. 786 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044375624", "@num": "786", "#text": "Code général des impôts, CGI. - art. 786 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765214", "@num": "786", "#text": "Code général des impôts, CGI. - art. 786 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464241", "@num": "87 A", "#text": "Code général des impôts, CGI. - art. 87 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030751928", "@num": "87 A", "#text": "Code général des impôts, CGI. - art. 87 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812129", "@num": "87 A", "#text": "Code général des impôts, CGI. - art. 87 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981500", "@num": "87 A", "#text": "Code général des impôts, CGI. - art. 87 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347984", "@num": "323", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 323 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023586009", "@num": "331", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347980", "@num": "331", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046078819", "@num": "331", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624972", "@num": "39 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737239", "@num": "39 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737177", "@num": "39 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298229", "@num": "46 quater-0 XA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 XA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624880", "@num": "47 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 47 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737284", "@num": "47 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 47 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050811267", "@num": "253", "#text": "Code général des impôts, annexe II, CGIANII. - art. 253 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315387", "@num": "L168 A", "#text": "Livre des procédures fiscales - art. L168 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°86-1086 du 7 octobre 1986", "MCS_TXT": { "MC": [ "CODE", "CODE GENERAL DES IMPOTS", "CGI", "MODIFICATION", "ANNEXE I", "ANNEXE II", "ANNEXE III" ] }, "TITREFULL": "Décret n°86-1086 du 7 octobre 1986 PORTANT INCORPORATION AU CODE GENERAL DES IMPOTS DE DIVERS TEXTES MODIFIANT ET COMPLETANT CERTAINES DISPOSITIONS DE CE CODE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000312597", "NUM": "86-1086", "DATE_PUBLI": "1986-10-09", "DATE_TEXTE": "1986-10-07", "ORIGINE_PUBLI": "JORF du 9 octobre 1986", "PAGE_DEB_PUBLI": 12077, "PAGE_FIN_PUBLI": 12172 } }, "META_COMMUN": { "ID": "JORFTEXT000000312597", "URL": "texte/version/JORF/TEXT/00/00/00/31/25/JORFTEXT000000312597.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9861086" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000312597", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006307373", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006307373", "liens_entrants": true }

Article 150 sexies AUTONOME MODIFIE, en vigueur du 31/12/1985 au 18/06/1986 (Code général des impôts)