{ "article": { "LEGIARTI000006307775": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "54 quinquies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-07-09", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006307775", "URL": "article/LEGI/ARTI/00/00/06/30/77/LEGIARTI000006307775.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0054AEXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39 1 5ème al. 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 38 II", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006317426", "@num": "113", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 113 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000321412", "#text": "Loi 87-502 1987-07-08 art. 5 I 2° JORF 9 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179865", "@fin": "1989-07-14", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-04" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006307775", "@fin": "1987-07-09", "@num": "54 quinquies", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour être admises en franchise d'impôt [*condition*], les provisions mentionnées au premier alinéa du 5° de l'article 39-1 [*pour pertes et charges*] et les provisions dont la déduction est prévue par des dispositions légales particulières doivent figurer sur le tableau des provisions mentionné à l'article 38-II de l'annexe III au présent code [*formalité obligatoire*].
\n
" } }, "LEGIARTI000006317426": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "113", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1984-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006317426", "URL": "article/LEGI/ARTI/00/00/06/31/74/LEGIARTI000006317426.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECSXXXXXX113AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 54, 39 1 5°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000319977", "#text": "LOI 83-1179 1983-12-29 Finances pour 1984 JORF 30 DECEMBRE 1983 en vigueur 1 JANVIER 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006295290", "@num": "102 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295297", "@num": "102 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295276", "@num": "126", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 126 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295422", "@num": "171 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296552", "@num": "38 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307559", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307592", "@num": "39 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307775", "@num": "54 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 54 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147431", "@fin": "2999-01-01", "#text": "g : Mesures de normalisation", "@debut": "1983-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134051", "@fin": "2999-01-01", "#text": "A : Mesures fiscales", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114680", "@fin": "2999-01-01", "#text": "Titre II : Dispositions permanentes", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084508", "@fin": "2999-01-01", "#text": "Deuxième partie : Moyens des services et dispositions spéciales", "@debut": "1983-12-30" } ] }, "@cid": "JORFTEXT000000319977", "@num": "83-1179", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°83-1179 du 29 décembre 1983 DE FINANCES POUR 1984", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000319977", "@c_titre_court": "Loi n°83-1179 du 29 décembre 1983" }, { "@fin": "2999-01-01", "#text": "Loi n° 83-1179 du 29 décembre 1983 de finances pour 1984 (1)", "@debut": "1984-01-01", "@id_txt": "LEGITEXT000006068781", "@c_titre_court": "Loi n° 83-1179 du 29 décembre 1983" } ], "@date_publi": "1983-12-30", "@date_signature": "1983-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006317426", "@fin": "2999-01-01", "@num": "113", "@etat": "VIGUEUR", "@debut": "1984-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Pour être admises en franchise d'impôt, les provisions dont la déduction est prévue par des dispositions légales particulières doivent notamment figurer sur le relevé de provisions mentionné à l'article 54 du code général des impôts.
\n
\n
II - Les matières, produits ou approvisionnements existant en stock à la clôture de chaque exercice et qui peuvent donner lieu à la constitution de la provision pour fluctuation des cours prévue au deuxième alinéa du 5° de 1 de l'article 39 du code général des impôts n'ouvrent pas droit à la provision pour hausse des prix prévue aux quatrième, cinquième et sixième alinéas du même 5°.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006317426", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006307775", "typelien": "CREATION" } ], "texte_version": { "JORFTEXT000000321412": { "SM": { "CONTENU": "TITRE 1 (ART. 1 A 20): DISPOSITIONS PORTANT MODIFICATION DU CODE GENERAL DES IMPOTS.
TITRE 2 (ART. 21 A 26): DISPOSITIONS PORTANT MODIFICATION DU CODE GENERAL DES DOUANES.
TITRE 3 (ART. 27 A 28): DISPOSITIONS DIVERSES.
MODIFICATION DU CODE GENERAL DES IMPOTS.
MODIFIE LES ART. 1651,39,1740,1756-BIS,1768-BIS,1783-A,1827,1828,1832,1840-N-BIS,1763-A,1741.
AJOUTE LES ART. 1651-A,1651-B,1651-C,1651-D,1651-E,1651-F,1374-BIS.
ABROGE LES ART. 1727,1729,1731,1733,1734,1728 (AL. 1),54-QUINQUIES,1758,1787,1829.
MODIFICATION DU LIVRE DES PROCEDURES FISCALES.
MODIFIE LES ART. L67,L208,L10,L12,L47,L50,L16,L16-A,L12,L76,L103,L192,L48,L49,L52,L62,L64,L271,L277.
ABROGE LES ART. L16 (AL. 4),L199-A.
INSERE LES ART. L64-B,L279-A,L80-B,L272-A.
MODIFICATION DU CODE DES DOUANES.
MODIFIE LES ART. 215,323,369,410,411,413,414,415,416,459,369." }, "ABRO": { "CONTENU": "Texte partiellement codifié dans le CGI: articles 2 (III et VI), 5-I (2°), et partiellement codifié dans le nouveau code monétaire et financier (ordonnance 2000-1223): article 24 (II)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006846441", "@num": "32", "#text": "Loi n°76-629 du 10 juillet 1976 - art. 32 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684998", "@numtexte": "76-629", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-07-10" }, { "@id": "JORFTEXT000000684998", "#text": "Loi n° 76-629 du 10 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000684998", "@numtexte": "76-629", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-10" }, { "@id": "JORFTEXT000000515870", "#text": "Loi n° 81-1160 du 30 décembre 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006339260", "@num": "27", "#text": "Loi n°83-636 du 13 juillet 1983 - art. 27 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "LEGIARTI000006339274", "@num": "31", "#text": "Loi n°83-636 du 13 juillet 1983 - art. 31 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFTEXT000000692492", "#text": "LOI n° 83-636 du 13 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFARTI000001295375", "@num": "27", "#text": "LOI n° 83-636 du 13 juillet 1983 - art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFARTI000001867275", "@num": "31", "#text": "LOI n° 83-636 du 13 juillet 1983 - art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFTEXT000000494948", "#text": "Arrêté du 24 septembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000494948", "@nortexte": "BUDD8750000A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-09-24" }, { "@id": "JORFTEXT000000696711", "#text": "Décret n°87-940 du 23 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFARTI000001112285", "@num": "1", "#text": "Décret n°87-940 du 23 novembre 1987 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFARTI000001493657", "@num": "3", "#text": "Décret n°87-940 du 23 novembre 1987 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFARTI000001690549", "@num": "4", "#text": "Décret n°87-940 du 23 novembre 1987 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000696712", "#text": "Décret n°87-941 du 23 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696712", "@nortexte": "BUDF8700006D", "@numtexte": "87-941", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000523057", "#text": "Décret n°87-985 du 8 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000523057", "@nortexte": "BUDZ8700006D", "@numtexte": "87-985", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-08" }, { "@id": "LEGITEXT000006066268", "#text": "Décret n°87-985 du 8 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000523057", "@nortexte": "BUDZ8700006D", "@numtexte": "87-985", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-08" }, { "@id": "LEGIARTI000006325371", "@num": "1", "#text": "Décret n°87-985 du 8 décembre 1987 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000523057", "@nortexte": "BUDZ8700006D", "@numtexte": "87-985", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-08" }, { "@id": "LEGIARTI000006325372", "@num": "1", "#text": "Décret n°87-985 du 8 décembre 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000523057", "@nortexte": "BUDZ8700006D", "@numtexte": "87-985", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-08" }, { "@id": "LEGIARTI000006325373", "@num": "2", "#text": "Décret n°87-985 du 8 décembre 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000523057", "@nortexte": "BUDZ8700006D", "@numtexte": "87-985", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-08" }, { "@id": "LEGIARTI000006325374", "@num": "3", "#text": "Décret n°87-985 du 8 décembre 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000523057", "@nortexte": "BUDZ8700006D", "@numtexte": "87-985", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-08" }, { "@id": "JORFTEXT000000656984", "#text": "Arrêté du 20 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000656984", "@nortexte": "BUDF8800013A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000509838", "#text": "Décret n°88-1001 du 20 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001867845", "@num": "1", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001867847", "@num": "3", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001491806", "@num": "4", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000872790", "#text": "Décret n°88-1002 du 20 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000872790", "@nortexte": "BUDF8800012D", "@numtexte": "88-1002", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000501418", "#text": "Décret n°88-1189 du 28 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000501418", "@nortexte": "BUDZ8800015D", "@numtexte": "88-1189", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-28" }, { "@id": "JORFTEXT000000356878", "#text": "DECRET92-305", "@sens": "cible", "@cidtexte": "JORFTEXT000000356878", "@nortexte": "BUDD9250001D", "@numtexte": "92-305", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-03-30" }, { "@id": "JORFTEXT000000375977", "#text": "AVIS", "@sens": "cible", "@cidtexte": "JORFTEXT000000375977", "@nortexte": "CETX9601463V", "@typelien": "APPLICATION", "@naturetexte": "AVIS", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000193731", "#text": "AVIS", "@sens": "cible", "@cidtexte": "JORFTEXT000000193731", "@nortexte": "CETX9803192V", "@typelien": "APPLICATION", "@naturetexte": "AVIS", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000574488", "#text": "Ordonnance2000-1223", "@sens": "cible", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098P", "@numtexte": "2000-1223", "@typelien": "MODIFIE", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295254", "@num": "102 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295287", "@num": "140", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295424", "@num": "171 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295423", "@num": "171 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296272", "@num": "383", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296325", "@num": "384 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296357", "@num": "396 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295231", "@num": "93", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 93 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297158", "@num": "266", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 266 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296553", "@num": "38 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299884", "@num": "403", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 403 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296891", "@num": "53 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 53 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301338", "@num": "50 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 50 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307863", "@num": "125 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308016", "@num": "160", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 160 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308185", "@num": "163 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311996", "@num": "1648 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 A bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312603", "@num": "1651", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312603", "@num": "1651", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306982", "@num": "1651 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306982", "@num": "1651 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306986", "@num": "1651 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306986", "@num": "1651 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306988", "@num": "1651 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306988", "@num": "1651 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306991", "@num": "1651 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306992", "@num": "1651 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306992", "@num": "1651 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306993", "@num": "1651 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306993", "@num": "1651 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312671", "@num": "1663", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1663 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312774", "@num": "1693 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1693 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312841", "@num": "1723 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312820", "@num": "1723 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312816", "@num": "1723 ter A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312872", "@num": "1726", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1726 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312876", "@num": "1727", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1727 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312882", "@num": "1727 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1727 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312889", "@num": "1728", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1728 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313700", "@num": "1728 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1728 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312894", "@num": "1729", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1729 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312901", "@num": "1730", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1730 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312906", "@num": "1731", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1731 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312920", "@num": "1733", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1733 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312937", "@num": "1734", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1734 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313706", "@num": "1734 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1734 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312940", "@num": "1735 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1735 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312944", "@num": "1736", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312964", "@num": "1740", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312975", "@num": "1740 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312983", "@num": "1741", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1741 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313018", "@num": "1756 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1756 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313023", "@num": "1756 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1756 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313033", "@num": "1757", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1757 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313036", "@num": "1758", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1758 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313042", "@num": "1758 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1758 quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313039", "@num": "1758 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1758 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313062", "@num": "1762 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313061", "@num": "1762 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313071", "@num": "1763 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1763 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313082", "@num": "1765 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1765 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313085", "@num": "1768 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313101", "@num": "1771", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1771 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313118", "@num": "1785 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1785 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313121", "@num": "1785 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1785 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313124", "@num": "1785 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1785 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313127", "@num": "1785 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1785 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313133", "@num": "1787", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1787 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313142", "@num": "1789", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1789 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313169", "@num": "1827", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1827 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313172", "@num": "1828", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1828 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313174", "@num": "1829", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1829 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313177", "@num": "1830", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1830 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313180", "@num": "1832", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1832 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313189", "@num": "1840 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313193", "@num": "1840 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313197", "@num": "1840 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313200", "@num": "1840 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313206", "@num": "1840 I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313210", "@num": "1840 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 K (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313213", "@num": "1840 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313215", "@num": "1840 N", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313219", "@num": "1840 N bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 N bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313225", "@num": "1840 N quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 N quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308063", "@num": "199 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308437", "@num": "201", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 201 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308643", "@num": "214 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 214 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308746", "@num": "223 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309101", "@num": "238 bis-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307562", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307746", "@num": "54 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 54 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307775", "@num": "54 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 54 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307135", "@num": "89", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 89 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615695", "@num": "215", "#text": "Code des douanes - art. 215 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615829", "@num": "323", "#text": "Code des douanes - art. 323 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615865", "@num": "369", "#text": "Code des douanes - art. 369 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615867", "@num": "370", "#text": "Code des douanes - art. 370 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615928", "@num": "410", "#text": "Code des douanes - art. 410 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615931", "@num": "411", "#text": "Code des douanes - art. 411 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615936", "@num": "413", "#text": "Code des douanes - art. 413 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615941", "@num": "414", "#text": "Code des douanes - art. 414 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615945", "@num": "415", "#text": "Code des douanes - art. 415 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615948", "@num": "416", "#text": "Code des douanes - art. 416 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615949", "@num": "419", "#text": "Code des douanes - art. 419 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615959", "@num": "432 bis", "#text": "Code des douanes - art. 432 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616091", "@num": "459", "#text": "Code des douanes - art. 459 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315626", "@num": "L10", "#text": "Livre des procédures fiscales - art. L10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315630", "@num": "L12", "#text": "Livre des procédures fiscales - art. L12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315640", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315926", "@num": "L16 A", "#text": "Livre des procédures fiscales - art. L16 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315963", "@num": "L192", "#text": "Livre des procédures fiscales - art. L192 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315968", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315972", "@num": "L199 A", "#text": "Livre des procédures fiscales - art. L199 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315975", "@num": "L208", "#text": "Livre des procédures fiscales - art. L208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315575", "@num": "L272 A", "#text": "Livre des procédures fiscales - art. L272 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316044", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316043", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315588", "@num": "L279 A", "#text": "Livre des procédures fiscales - art. L279 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315929", "@num": "L47", "#text": "Livre des procédures fiscales - art. L47 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315933", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315942", "@num": "L49", "#text": "Livre des procédures fiscales - art. L49 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315946", "@num": "L50", "#text": "Livre des procédures fiscales - art. L50 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315955", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315697", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315696", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315702", "@num": "L64", "#text": "Livre des procédures fiscales - art. L64 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315051", "@num": "L64 B", "#text": "Livre des procédures fiscales - art. L64 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315723", "@num": "L67", "#text": "Livre des procédures fiscales - art. L67 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315745", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315077", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315085", "@num": "L80 C", "#text": "Livre des procédures fiscales - art. L80 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315753", "@num": "L80 E", "#text": "Livre des procédures fiscales - art. L80 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°87-502 du 8 juillet 1987", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "DOUANE", "PROCEDURE FISCALE", "PROCEDURE DOUANIERE", "IR", "IS", "MAJORATION", "RECOUVREMENT", "SANCTION", "SECRET PROFESSIONNEL", "TRIBUNAL", "TVA", "EVASION FISCALE", "CGI", "LIVRE DES PROCEDURES FISCALES", "CODE DES DOUANES", "AMENDE", "COMMISSION DEPARTEMENTALE DES IMPOTS DIRECTS", "CONTRIBUABLE", "CONTROLE FISCAL", "FRAUDE FISCALE", "LOI AICARDI", "CODE GENERAL DES IMPOTS", "COMMISSION DE CONCILIATION", "ARBITRAGE", "COMMISSION DEPARTEMENTALE", "IMPOT DIRECT", "TAXE SUR LE CHIFFRE D'AFFAIRES", "DISPOSITION TRANSITOIRE", "TCA", "COMMISSION DEPARTEMENTALE DES IMPOTS DIRECTS ET DES TAXES SUR LE CHIFFRE D'AFFAIRES", "COMPOSITION", "PROCEDURE CONTRADICTOIRE", "PRESIDENCE", "FONCTIONNEMENT", "INTERET DE RETARD", "TAXATION D'OFFICE", "REMBOURSEMENT", "SUCCESSION", "REDRESSEMENT", "INTERET MORATOIRE", "DECLARATION", "DELAI", "ENTREPRISE", "AMENDE FISCALE", "PENALITE", "BENEFICE IMPOSABLE", "DEDUCTION FISCALE", "CHARGE DEDUCTIBLE", "DROIT DE COMMUNICATION", "ENREGISTREMENT", "PUBLICITE FONCIERE", "FRAIS GENERAUX", "PROVISION", "SANCTION FISCALE", "BIC", "BENEFICE INDUSTRIEL ET COMMERCIAL", "BA", "BENEFICE AGRICOLE", "BENEFICE REEL", "REGIME DU FORFAIT", "CESSION", "CESSATION", "REGIME REEL", "SANCTION PENALE", "EMPRISONNEMENT", "DEGRADATION CIVIQUE", "CIRCONSTANCE ATTENUANTE", "VERIFICATION", "CHARTE DU CONTRIBUABLE", "VASFE", "EXAMEN CONTRADICTOIRE", "CONSULTATION", "INFORMATION", "PREUVE", "CHARGE DE LA PREUVE", "CONTENTIEUX", "LITIGE", "CHIFFRE D'AFFAIRES", "ERREUR", "OMISSION", "BONNE FOI", "COMPTABILITE", "PROCEDURE", "RESCRIT FISCAL", "ABUS DE DROIT", "AMENDEMENT ARRIGHI", "CONTRIBUTION INDIRECTE", "JURIDICTION JUDICIAIRE", "CONTRAINTE PAR CORPS", "POURSUITE", "DEFAUT DE PAIEMENT", "SURSIS DE PAIEMENT", "CONTESTATION", "GARANTIE", "REFERE", "SITUATION DE FAIT", "ADMINISTRATION FISCALE", "ETRANGER", "ADMINISTRATION ETRANGERE", "ASSISTANCE ADMINISTRATIVE", "FISCALITE", "EVASION", "MARCHANDISE", "IMPORTATION", "CONTREBANDE", "FRAUDE", "TRAFIC INTERNATIONAL", "FLAGRANT DELIT", "INTERROGATOIRE", "PREVENU", "CONTROLE JUDICIAIRE", "GARDE A VUE", "SAISIE", "MAIN-LEVEE", "FAUSSE DECLARATION", "AVOIR", "CHANGE", "CONTROLE DES CHANGES", "DELIT", "DELIT LIMITE", "DELIT CONTINU", "JUSTIFICATION", "ANTERIORITE", "MARCHANDISE PROHIBEE", "MARCHANDISE FORTEMENT TAXEE", "CONTRAVENTION", "CONFISCATION", "RESPONSABILITE", "SOLIDARITE", "COPREVENU", "URBANISME", "VILLE NOUVELLE", "AGGLOMERATION NOUVELLE", "SYNDICAT", "COMMUNE", "DOTATION", "RESSOURCE", "BUDGET", "DOTATION GLOBALE DE FONCTIONNEMENT", "ENVIRONNEMENT", "BOIS", "FORET", "PROTECTION DE LA NATURE", "RESERVE NATURELLE", "PARC NATIONAL", "INFRACTION", "FAUNE", "FLORE" ] }, "TITREFULL": "Loi n°87-502 du 8 juillet 1987 DITE AICARDI MODIFIANT LES PROCEDURES FISCALES ET DOUANIERES" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000321412", "NUM": "87-502", "DATE_PUBLI": "1987-07-09", "DATE_TEXTE": "1987-07-08", "ORIGINE_PUBLI": "JORF du 9 juillet 1987", "PAGE_DEB_PUBLI": 7465, "PAGE_FIN_PUBLI": 7504 } }, "META_COMMUN": { "ID": "JORFTEXT000000321412", "URL": "texte/version/JORF/TEXT/00/00/00/32/14/JORFTEXT000000321412.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX987502" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000321412", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006307775", "typelien": "ABROGATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006307775", "liens_entrants": true }

Article 54 quinquies AUTONOME ABROGE, en vigueur du 30/12/1983 au 09/07/1987 (Code général des impôts)