{ "article": { "LEGIARTI000006309265": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 bis HC", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1986-07-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006309265", "URL": "article/LEGI/ARTI/00/00/06/30/92/LEGIARTI000006309265.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0238ALXXXXXDB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 217 duodecies", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "CGI 238 bis HA", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 juillet 1986", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1994-02-04 4A-5-94", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1996-02-07 4A-3-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-02-17 4A-4-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006274459", "@num": "14", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 14 (P) JORF 31 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006275029", "@num": "22", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 22 (P) JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006319968", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "TRANSFERT", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000569621", "#text": "Loi 97-1269 1997-12-30 art. 18 III, VI, VII Finances pour 1998 JORF 31 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "TRANSFERT", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179602", "@fin": "2999-01-01", "#text": "I : Bénéfices et revenus imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309264", "@fin": "1986-07-31", "@num": "238 bis HC", "@etat": "MODIFIE", "@debut": "1981-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006309265", "@fin": "1998-04-22", "@num": "238 bis HC", "@etat": "TRANSFERE", "@debut": "1986-07-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les bénéfices investis dans les territoires d'outre-mer, dans la collectivité territoriale de Mayotte et dans celle de Saint-Pierre-et-Miquelon peuvent, dans les mêmes conditions, bénéficier du régime prévu à l'article 238 bis HA.
\n
" } }, "LEGIARTI000006274459": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "14", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1986-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006274459", "URL": "article/LEGI/ARTI/00/00/06/27/44/LEGIARTI000006274459.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDBXXXXXX014AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 44 quater, 209 A bis, 208 quater, 238 bis HA, 238 bis HB, 1655 bis, 273 bis, 1641, 238 quater, 823", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000878230", "#text": "Loi 85-1403 1985-12-30 Finances pour 1986 JORF 31 décembre 1985 en vigueur le 1er janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006312628", "@num": "1655 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1655 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@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": "MODIFICATION", "@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": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309265", "@num": "238 bis HC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HC (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309669", "@num": "273 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 273 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307774", "@num": "44 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 44 quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000878230", "@num": "85-1403", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°85-1403 du 30 décembre 1985 DE FINANCES POUR 1986", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000878230", "@c_titre_court": "Loi n°85-1403 du 30 décembre 1985" }, { "@fin": "2999-01-01", "#text": "Loi n° 85-1403 du 30 décembre 1985 de finances pour 1986 (1)", "@debut": "1986-01-01", "@id_txt": "LEGITEXT000006068883", "@c_titre_court": "Loi n° 85-1403 du 30 décembre 1985" } ], "@date_publi": "1985-12-31", "@date_signature": "1985-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006274459", "@fin": "2007-09-01", "@num": "14", "@etat": "PERIME", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002280761", "@fin": "2999-01-01", "@num": "14", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Sont applicables aux entreprises créées en 1986 :
\n
- les dispositions du troisième alinéa de l'article 44 quater du code général des impôts ;
\n
- les dispositions du paragraphe I de l'article 209 A bis du même code.
\n
II - Les dispositions du paragraphe I de l'article 208 quater, des paragraphes I, II et III de l'article 238 bis HA, des paragraphes I et II de l'article 238 bis HB et du paragraphe II de l'article 1655 bis du même code sont reconduites pour 1986.
\n
Celles des articles 238 bis HA et 238 bis HB s'appliquent également à la collectivité territoriale de Saint-Pierre-et-Miquelon.
\n
III - Les dispositions du paragraphe II de l'article 273 bis du même code sont reconduites jusqu'au 31 décembre 1988.
\n
\n
IV - Le prélèvement de 3,60 p. 100 prévu au paragraphe I de l'article 1641 du même code n'est pas opéré sur le montant de la taxe d'habitation établie au titre de 1986.
\n
\n
V - Les dispositions des articles 238 quater et 823 du même code sont reconduites pour 1986.
\n
" } }, "LEGIARTI000006275029": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "22", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006275029", "URL": "article/LEGI/ARTI/00/00/06/27/50/LEGIARTI000006275029.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDFXXXXXX022AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 208 quater I, 238 bis HA, 1655 bis II, 238 bis HD, 199 sexies 1°, 199 nonies, 199 decies, 238 bis HB, 158, 163 bis A III bis, 163 sexdecies, 199 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 Finances rectificative pour 1986 JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006296823", "@num": "46 quaterdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@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": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296832", "@num": "46 quaterdecies F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296834", "@num": "46 quaterdecies G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296839", "@num": "46 quaterdecies H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies H (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296841", "@num": "46 quaterdecies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296845", "@num": "46 quaterdecies J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies J (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296846", "@num": "46 quaterdecies K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296847", "@num": "46 quaterdecies L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies L (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296848", "@num": "46 quaterdecies M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies M (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296849", "@num": "46 quaterdecies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296850", "@num": "46 quaterdecies O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296851", "@num": "46 quaterdecies P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296852", "@num": "46 quaterdecies Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies Q (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296853", "@num": "46 quaterdecies R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296854", "@num": "46 quaterdecies S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies S (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296855", "@num": "46 quaterdecies T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296856", "@num": "46 quaterdecies U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies U (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301287", "@num": "23 L ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 23 L ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307965", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308151", "@num": "163 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@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": "MODIFICATION", "@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": "MODIFICATION", "@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": "MODIFICATION", "@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": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309256", "@num": "238 bis HA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309263", "@num": "238 bis HB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HB (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309265", "@num": "238 bis HC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HC (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@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": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000512460", "@num": "86-824", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°86-824 du 11 juillet 1986 DE FINANCES RECTIFICATIVE POUR 1986", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000512460", "@c_titre_court": "Loi n°86-824 du 11 juillet 1986" }, { "@fin": "2999-01-01", "#text": "Loi n° 86-824 du 11 juillet 1986 de finances rectificative pour 1986", "@debut": "1986-07-12", "@id_txt": "LEGITEXT000006068971", "@c_titre_court": "Loi n° 86-824 du 11 juillet 1986" } ], "@date_publi": "1986-07-12", "@date_signature": "1986-07-11" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006275029", "@fin": "2007-09-01", "@num": "22", "@etat": "PERIME", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002279337", "@fin": "2999-01-01", "@num": "22", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les dispositions du paragraphe I de l'article 208 quater, de l'article 238 bis HA et du paragraphe II de l'article 1655 bis du code général des impôts sont reconduites jusqu'au 31 décembre 1996.
\n
\n
II. - 1. 2. 3. 4. 5. Alinéas modificateurs.
\n
6. Les dispositions du présent paragraphe II sont applicables à compter du 15 septembre 1986.
\n
III. et IV. Paragraphes modificateurs.
\n
" } }, "LEGIARTI000006319968": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "18", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-05-14", "DATE_DEBUT": "1997-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006319968", "URL": "article/LEGI/ARTI/00/00/06/31/99/LEGIARTI000006319968.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEHYXXXXXX018AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000569621", "#text": "Loi 97-1269 1997-12-30 Finances pour 1998, JORF 31 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006301163", "@num": "170 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 170 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301160", "@num": "170 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 170 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301288", "@num": "23 L ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 23 L ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300297", "@num": "23 bis B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 23 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303056", "@num": "163 tervicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 tervicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303258", "@num": "199 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303525", "@num": "217 duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 217 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303516", "@num": "217 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 217 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303666", "@num": "223 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309260", "@num": "238 bis HA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HA (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309265", "@num": "238 bis HC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HC (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147515", "@fin": "2999-01-01", "#text": "B : Mesures fiscales", "@debut": "1997-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134130", "@fin": "2999-01-01", "#text": "I : Impôts et revenus autorisés", "@debut": "1997-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114744", "@fin": "2999-01-01", "#text": "Titre I : Dispositions relatives aux ressources", "@debut": "1997-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084601", "@fin": "2999-01-01", "#text": "Première partie : Conditions générales de l'équilibre financier", "@debut": "1997-12-31" } ] }, "@cid": "JORFTEXT000000569621", "@nor": "ECOX9700109L", "@num": "97-1269", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 1998 (n° 97-1269 du 30 décembre 1997) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000569621", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 97-1269 du 30 décembre 1997 de finances pour 1998", "@debut": "1997-12-31", "@id_txt": "LEGITEXT000005624980", "@c_titre_court": "Loi n° 97-1269 du 30 décembre 1997" } ], "@date_publi": "1997-12-31", "@date_signature": "1997-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006319968", "@fin": "2009-05-14", "@num": "18", "@etat": "MODIFIE", "@debut": "1997-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020627974", "@fin": "2999-01-01", "@num": "18", "@etat": "VIGUEUR", "@debut": "2009-05-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. à V. Paragraphes modificateurs
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VI. - Les dispositions prévues au huitième alinéa du I, pour les investissements dont le montant total par programme est compris entre 10 000 000 F et 30 000 000 F, au neuvième alinéa du même I pour les investissements réalisés dans le secteur de la pêche maritime, au dernier membre de phrase du 1° et au 3° du II s'appliquent aux investissements réalisés et aux souscriptions versées à compter du 1er janvier 1998.
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VII. - Les dispositions qui précèdent, autres que celles mentionnées au VI, sont applicables aux investissements réalisés ou aux souscriptions versées à compter du 15 septembre 1997, à l'exception :
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1° Des investissements et des souscriptions pour l'agrément ou l'autorisation préalable desquels une demande est parvenue à l'administration avant cette date ;
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2° Des immeubles ayant fait l'objet avant cette date d'une déclaration d'ouverture de chantier à la mairie de la commune ;
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3° Des biens meubles corporels commandés, mais non encore livrés au 15 septembre 1997, si la commande a été accompagnée du versement d'acomptes égaux à 50 % au moins de leur prix.
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VIII. - Le Gouvernement présentera avant le 30 juin 1998 un rapport établissant, en concertation avec les élus locaux, le bilan de l'application du dispositif de défiscalisation dans les départements et territoires d'outre-mer et dans les collectivités territoriales de Mayotte et Saint-Pierre-et-Miquelon.
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Une commission de suivi se tiendra dans chaque département, territoire et collectivité territoriale d'outre-mer sous la présidence du représentant du Gouvernement. Sa composition, qui prévoira la représentation des élus locaux, sera fixée par décret.
" } }, "LEGIARTI000006303056": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "163 tervicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006303056", "URL": "article/LEGI/ARTI/00/00/06/30/30/LEGIARTI000006303056.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0163BAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 8, 239 quater, 41, 151 octies, 239 quater C, 217 undecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006319968", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000569621", "#text": "Loi 97-1269 1997-12-30 art. 18 I, VI, VII Finances pour 1998 JORF 31 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000740653", "#text": "Décret 98-400 1998-05-22", "@sens": "source", "@cidtexte": "JORFTEXT000000740653", "@nortexte": "ECOF9800021D", "@numtexte": "98-400", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-05-22" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197244", "@fin": "2020-07-29", "#text": "g : Copropriétés de navires de commerce", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191588", "@fin": "2999-01-01", "#text": "I : Revenu imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179574", "@fin": "2999-01-01", "#text": "2e Sous-section : Revenu global", "@debut": "1979-07-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303056", "@fin": "1999-03-31", "@num": "163 tervicies", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303057", "@fin": "2002-01-01", "@num": "163 tervicies", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006303058", "@fin": "2003-08-31", "@num": "163 tervicies", "@etat": "PERIME", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les contribuables peuvent déduire de leur revenu net global une somme égale au montant hors taxes des investissements productifs, diminué de la fraction de leur prix de revient financée par une subvention publique, qu'ils réalisent dans les départements et territoires d'outre-mer et dans les collectivités territoriales de Mayotte et de Saint-Pierre-et-Miquelon, dans le cadre d'une entreprise exerçant une activité dans les secteurs de l'industrie, de la pêche, de l'hôtellerie, du tourisme, des énergies nouvelles, de l'agriculture, du bâtiment et des travaux publics, des transports, de l'artisanat, de la maintenance au profit d'activités industrielles, de la production et de la diffusion audiovisuelles et cinématographiques ou réalisant des investissements nécessaires à l'exploitation d'une concession de service public local à caractère industriel et commercial.
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Les dispositions du premier alinéa s'appliquent également aux investissements réalisés par une société soumise au régime d'imposition prévu à l'article 8 ou un groupement mentionné aux articles 239 quater ou 239 quater C. En ce cas, la déduction est pratiquée par les associés ou membres dans une proportion correspondant à leurs droits dans la société ou le groupement.
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La déduction prévue au premier alinéa est opérée au titre de l'année au cours de laquelle l'investissement est réalisé.
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Si, dans le délai de cinq ans de son acquisition ou de sa création ou pendant sa durée normale d'utilisation si elle est inférieure, l'investissement ayant ouvert droit à déduction est cédé ou cesse d'être affecté à l'activité pour laquelle il a été acquis ou créé, ou si l'acquéreur cesse son activité, les sommes déduites sont ajoutées, au titre de l'année au cours de laquelle cet événement est intervenu, au revenu net global du ou des contribuables ayant pratiqué la déduction.
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Toutefois, la reprise de la déduction n'est pas effectuée lorsque les biens ayant ouvert droit à déduction sont transmis dans le cadre des opérations mentionnées aux articles 41 et 151 octies, si le bénéficiaire de la transmission s'engage à conserver ces biens et à maintenir leur affectation initiale pendant la fraction du délai de conservation restant à courir. L'engagement est pris dans l'acte constatant la transmission ou, à défaut, dans un acte sous seing privé ayant date certaine, établi à cette occasion. En cas de non-respect de cet engagement, le bénéficiaire de la transmission doit, au titre de l'exercice au cours duquel cet événement est intervenu, ajouter à son résultat une somme égale au montant de la déduction à laquelle les biens transmis ont ouvert droit.
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Lorsque l'investissement est réalisé par une société ou un groupement visés au deuxième alinéa, les associés ou membres doivent, en outre, conserver les parts ou actions de cette société ou de ce groupement pendant un délai de cinq ans à compter de la réalisation de l'investissement. A défaut, ils doivent ajouter à leur revenu net global de l'année de la cession le montant des déductions qu'ils ont pratiquées, diminué, le cas échéant, dans la proportion de leurs droits dans la société ou le groupement des sommes déjà réintégrées en application des dispositions du quatrième alinéa.
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II. - 1. Les investissements mentionnés au I et dont le montant total par programme est supérieur à 10 000 000 F ne peuvent ouvrir droit à déduction que s'ils ont été portés, préalablement à leur réalisation, à la connaissance du ministre chargé du budget et que ce dernier, dans un délai de trois mois, ne s'y est pas opposé.
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Pour les investissements dont le montant total par programme est compris entre 10 000 000 F et 30 000 000 F, les dispositions du premier alinéa sont applicables à ceux réalisés à compter du 1er janvier 1998 .
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2. Ceux des investissements mentionnés au I qui concernent les secteurs des transports, de la navigation de plaisance, de la pêche maritime, de la production et de la diffusion audiovisuelles et cinématographiques, qui comportent la construction d'hôtels ou de résidences à vocation touristique ou parahôtelière ou sont nécessaires à l'exploitation d'une concession de service public local à caractère industriel ou commercial ne peuvent ouvrir droit à déduction que s'ils ont reçu un agrément préalable du ministre chargé du budget délivré dans les conditions prévues aux deuxième, et troisième alinéas du III de l'article 217 undecies.
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Les dispositions du premier alinéa sont applicables aux investissements réalisés dans le secteur de la pêche maritime à compter du 1er janvier 1998.
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III. - Un décret en Conseil d'Etat précise les modalités d'application du présent article.
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IV. Les dispositions du présent article, sous réserve de ce qui est précisé au II, sont applicables aux investissements réalisés à compter du 15 septembre 1997, à l'exception :
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1° Des investissements pour l'agrément ou l'autorisation préalable desquels une demande est parvenue à l'administration avant cette date ;
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2° Des immeubles ayant fait l'objet avant cette date d'une déclaration d'ouverture de chantier à la mairie de la commune ;
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3° Des biens meubles corporels commandés, mais non encore livrés au 15 septembre 1997, si la commande a été accompagnée du versement d'acomptes égaux à 50 % au moins de leur prix.
" } }, "LEGIARTI000006303516": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "217 undecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006303516", "URL": "article/LEGI/ARTI/00/00/06/30/35/LEGIARTI000006303516.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0217AKXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319968", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000569621", "#text": "Loi 97-1269 1997-12-30 art. 18 II, IV, VI, VII Finances pour 1998 JORF 31 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000740653", "#text": "Décret 98-400 1998-05-22", "@sens": "source", "@cidtexte": "JORFTEXT000000740653", "@nortexte": "ECOF9800021D", "@numtexte": "98-400", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-05-22" }, { "@id": "LEGIARTI000023382400", "@num": "26", "#text": "LOI n° 2009-594 du 27 mai 2009 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000020672259", "@num": "15", "#text": "LOI n°2009-594 du 27 mai 2009 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000020901838", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000021739717", "@num": "3", "#text": "Décret n°2010-89 du 22 janvier 2010 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021725887", "@nortexte": "OMEO0930943D", "@numtexte": "2010-89", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-01-22" }, { "@id": "LEGIARTI000021739713", "@num": "6", "#text": "Décret n°2010-89 du 22 janvier 2010 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021725887", "@nortexte": "OMEO0930943D", "@numtexte": "2010-89", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-01-22" }, { "@id": "LEGIARTI000024435761", "@num": "101", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023347105", "@num": "170", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 170 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023347191", "@num": "36", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 36", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023906191", "@num": "Annexe 1 (Saint-Martin)", "#text": "LOI organique n° 2011-416 du 19 avril 2011 - art. Annexe 1 (Saint-Martin) (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023883239", "@nortexte": "OMEX1104823L", "@numtexte": "2011-416", "@typelien": "CITATION", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "2011-04-19" }, { "@id": "LEGIARTI000023906630", "@num": "Annexe 2 (Polynésie)", "#text": "LOI organique n° 2011-416 du 19 avril 2011 - art. Annexe 2 (Polynésie) (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023883239", "@nortexte": "OMEX1104823L", "@numtexte": "2011-416", "@typelien": "CITATION", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "2011-04-19" }, { "@id": "LEGIARTI000023906651", "@num": "Annexe 3 (Saint-Barthélemy)", "#text": "LOI organique n° 2011-416 du 19 avril 2011 - art. Annexe 3 (Saint-Barthélemy) (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023883239", "@nortexte": "OMEX1104823L", "@numtexte": "2011-416", "@typelien": "CITATION", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "2011-04-19" }, { "@id": "LEGIARTI000024069793", "@num": "4", "#text": "Décret n°2011-566 du 24 mai 2011 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024063496", "@nortexte": "OMEO1112969D", "@numtexte": "2011-566", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-24" }, { "@id": "LEGIARTI000030062101", "@num": "21", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000029647422", "#text": "ARRÊTÉ du 13 octobre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029644250", "@nortexte": "FCPE1407030A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-10-13" }, { "@id": "LEGITEXT000030816331", "#text": "ARRÊTÉ du 29 juin 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030802623", "@nortexte": "FCPE1408519A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-06-29" }, { "@id": "LEGITEXT000030816370", "#text": "DÉCRET n°2015-765 du 29 juin 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030802537", "@nortexte": "FCPE1408502D", "@numtexte": "2015-765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-29" }, { "@id": "LEGITEXT000030945758", "#text": "DÉCRET n°2015-919 du 27 juillet 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030943550", "@nortexte": "FCPE1408507D", "@numtexte": "2015-919", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-27" }, { "@id": "LEGITEXT000031102792", "#text": "ARRÊTÉ du 25 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031100769", "@nortexte": "FCPE1516049A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-25" }, { "@id": "LEGITEXT000031101912", "#text": "DÉCRET n°2015-1059 du 25 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031100674", "@nortexte": "FCPE1516043D", "@numtexte": "2015-1059", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-08-25" }, { "@id": "LEGITEXT000034799906", "#text": "Arrêté du 16 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033977032", "@nortexte": "ECFE1700216A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-16" }, { "@id": "LEGITEXT000036991168", "#text": "Arrêté du 16 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036985762", "@nortexte": "CPAE1815016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-05-16" }, { "@id": "LEGITEXT000045759073", "#text": "Arrêté du 4 mai 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045757502", "@nortexte": "ECOE2200430A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-04" }, { "#text": "CGI 156, 209, 199 undecies, 41, 151 octies, 210 A, 210 B, 20 I B, 44 septies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 238 bis HA", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 46 quaterdecies A à CGIAN3 46 quaterdecies I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 170 nonies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGITEXT000045319277", "#text": "Décret n°2022-330 du 7 mars 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045316854", "@nortexte": "MOMS2205169D", "@numtexte": "2022-330", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-07" }, { "@id": "LEGITEXT000045758064", "#text": "Décret n°2022-781 du 4 mai 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045757121", "@nortexte": "ECOE2200428D", "@numtexte": "2022-781", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-04" }, { "@id": "LEGIARTI000045758094", "@num": "1", "#text": "Décret n°2022-781 du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757121", "@nortexte": "ECOE2200428D", "@numtexte": "2022-781", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-04" }, { "@id": "LEGITEXT000046722256", "#text": "Décret n°2022-1551 du 10 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046720447", "@nortexte": "ECOE2222394D", "@numtexte": "2022-1551", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-10" }, { "@id": "LEGITEXT000049332299", "#text": "Décret n°2024-270 du 26 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049330437", "@nortexte": "ECOE2401314D", "@numtexte": "2024-270", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-26" }, { "@id": "LEGITEXT000049506212", "#text": "Décret n°2024-407 du 3 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049502225", "@nortexte": "ECOE2405135D", "@numtexte": "2024-407", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-03" }, { "@id": "LEGIARTI000049506228", "@num": "1", "#text": "Décret n°2024-407 du 3 mai 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049502225", "@nortexte": "ECOE2405135D", "@numtexte": "2024-407", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-03" }, { "@id": "LEGITEXT000049935154", "#text": "Arrêté du 6 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049924883", "@nortexte": "ECOE2407915A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-06" }, { "@id": "LEGITEXT000050131295", "#text": "Décret n°2024-881 du 22 août 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050130941", "@nortexte": "IOMO2418244D", "@numtexte": "2024-881", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-08-22" }, { "@id": "LEGIARTI000023384151", "@num": "L423-14", "#text": "Code de la construction et de l'habitation. - art. L423-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034592439", "@num": "L333-2", "#text": "Code du cinéma et de l'image animée - art. L333-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034111308", "@num": "1051", "#text": "Code général des impôts, CGI. - art. 1051 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043048297", "@num": "1586 sexies", "#text": "Code général des impôts, CGI. - art. 1586 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912696", "@num": "1740", "#text": "Code général des impôts, CGI. - art. 1740 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675648", "@num": "1740 bis", "#text": "Code général des impôts, CGI. - art. 1740 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912623", "@num": "1740-0 A", "#text": "Code général des impôts, CGI. - art. 1740-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641115", "@num": "1740-00 A", "#text": "Code général des impôts, CGI. - art. 1740-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037990898", "@num": "1740-00 AB", "#text": "Code général des impôts, CGI. - art. 1740-00 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912688", "@num": "1743", "#text": "Code général des impôts, CGI. - art. 1743 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641804", "@num": "199 undecies A", "#text": "Code général des impôts, CGI. - art. 199 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912703", "@num": "199 undecies E", "#text": "Code général des impôts, CGI. - art. 199 undecies E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912679", "@num": "199 undecies F", "#text": "Code général des impôts, CGI. - art. 199 undecies F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912650", "@num": "217 duodecies", "#text": "Code général des impôts, CGI. - art. 217 duodecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203416", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304015", "@num": "238 bis HP", "#text": "Code général des impôts, CGI. - art. 238 bis HP (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912633", "@num": "242 septies", "#text": "Code général des impôts, CGI. - art. 242 septies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912640", "@num": "242 sexies", "#text": "Code général des impôts, CGI. - art. 242 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203023", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159598", "@num": "296 ter", "#text": "Code général des impôts, CGI. - art. 296 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695247", "@num": "140 decies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695212", "@num": "140 duodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202519", "@num": "140 nonies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030946964", "@num": "140 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030125116", "@num": "140 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030946959", "@num": "140 quaterdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622249", "@num": "140 terdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695242", "@num": "140 undecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759882", "@num": "46 quater-0 ZZ ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZZ ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107196", "@num": "46 quater-0 ZZ ter A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZZ ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624724", "@num": "46 quaterdecies V", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quaterdecies V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759855", "@num": "46 quaterdecies Y", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quaterdecies Y (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759843", "@num": "49 septies ZZN", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759960", "@num": "170 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301290", "@num": "23 L ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050131332", "@num": "46 quaterdecies Z", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quaterdecies Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049937981", "@num": "23 L quater", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 23 L quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1997-02-07 4A-2-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-02-07 5B-6-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-02-17 4A-4-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-03-07 4A-6-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-03-07 5B-11-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-02-11 5B-9-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-02-12 4A-3-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000042912416", "@num": "L45 F", "#text": "Livre des procédures fiscales - art. L45 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303516", "@fin": "1999-03-31", "@num": "217 undecies", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303517", "@fin": "2000-12-31", "@num": "217 undecies", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303518", "@fin": "2001-03-31", "@num": "217 undecies", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303519", "@fin": "2002-01-01", "@num": "217 undecies", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303520", "@fin": "2002-03-31", "@num": "217 undecies", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303521", "@fin": "2003-07-22", "@num": "217 undecies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303522", "@fin": "2003-12-31", "@num": "217 undecies", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303523", "@fin": "2006-01-01", "@num": "217 undecies", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303524", "@fin": "2008-04-03", "@num": "217 undecies", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619773", "@fin": "2009-11-01", "@num": "217 undecies", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020676766", "@fin": "2010-05-01", "@num": "217 undecies", "@etat": "MODIFIE", "@debut": "2009-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022171814", "@fin": "2010-05-01", "@num": "217 undecies", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201168", "@fin": "2011-01-01", "@num": "217 undecies", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378393", "@fin": "2011-12-30", "@num": "217 undecies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073753", "@fin": "2013-09-21", "@num": "217 undecies", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978166", "@fin": "2014-07-01", "@num": "217 undecies", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028418122", "@fin": "2014-05-30", "@num": "217 undecies", "@etat": "MODIFIE_MORT_NE", "@debut": "2014-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029041646", "@fin": "2014-12-30", "@num": "217 undecies", "@etat": "MODIFIE", "@debut": "2014-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062069", "@fin": "2016-01-01", "@num": "217 undecies", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031779202", "@fin": "2017-03-02", "@num": "217 undecies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034111200", "@fin": "2018-12-31", "@num": "217 undecies", "@etat": "MODIFIE", "@debut": "2017-03-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987187", "@fin": "2019-12-30", "@num": "217 undecies", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471736", "@fin": "2020-03-01", "@num": "217 undecies", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041525192", "@fin": "2020-07-25", "@num": "217 undecies", "@etat": "MODIFIE", "@debut": "2020-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159258", "@fin": "2022-01-01", "@num": "217 undecies", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042912659", "@fin": "2021-12-30", "@num": "217 undecies", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873604", "@fin": "2022-12-31", "@num": "217 undecies", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045037623", "@fin": "2023-01-01", "@num": "217 undecies", "@etat": "MODIFIE", "@debut": "2022-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046859894", "@fin": "2023-12-31", "@num": "217 undecies", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048826472", "@fin": "2024-03-29", "@num": "217 undecies", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049333950", "@fin": "2026-01-01", "@num": "217 undecies", "@etat": "ABROGE_DIFF", "@debut": "2024-03-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046893133", "@fin": "2999-01-01", "@num": "217 undecies", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. Les entreprises soumises à l'impôt sur les sociétés peuvent déduire de leurs résultats imposables une somme égale ((au montant des investissements productifs, diminué de la fraction de leur prix de revient financée par une subvention publique, qu'elles réalisent)) (M) dans les départements de la Guadeloupe, de la Guyane, de la Martinique et de la Réunion à l'occasion de la création ou l'extension d'exploitations appartenant aux secteurs d'activité de l'industrie, de la pêche, de l'hôtellerie, du tourisme, des énergies nouvelles, de l'agriculture, du bâtiment et des travaux publics, des transports et de l'artisanat. La déduction est opérée sur le résultat de l'exercice au cours duquel l'investissement est réalisé, le déficit éventuel de l'exercice étant reporté dans les conditions prévues ((au I de l'article 156)) (M).

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Pour ouvrir droit à déduction, les investissements définis au premier alinéa et dont le montant total par programme est supérieur à ((10 000 000 F)) (M) doivent avoir été portés, préalablement à leur réalisation, à la connaissance du ministre chargé du budget et n'avoir pas appelé d'objection motivée de sa part dans un délai de trois mois.

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((Pour les investissements dont le montant total par programme est compris entre 10 000 000 F et 30 000 000 F, les dispositions du deuxième alinéa s'appliquent à ceux réalisés à compter du 1er janvier 1998)) (M).

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La déduction prévue au premier alinéa ne s'applique qu'à la fraction du prix de revient des investissements réalisés par les entreprises qui excède le montant des apports en capital ouvrant droit au profit de leurs associés aux déductions prévues au II du présent article et à l'article 199 undecies.

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La déduction prévue au premier alinéa s'applique aux investissements productifs réalisés dans le secteur de la maintenance au profit d'activités industrielles et dans celui de la production et de la diffusion audiovisuelles et cinématographiques.

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La déduction prévue au premier alinéa s'applique à la réalisation d'investissements nécessaires à l'exploitation d'une concession de service public local à caractère industriel et commercial.

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La déduction prévue au premier alinéa s'applique aux acquisitions ou constructions de logements neufs à usage locatif situés dans les départements d'outre-mer si les conditions suivantes sont réunies :

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1° L'entreprise s'engage à louer l'immeuble nu dans les six mois de son achèvement, ou de son acquisition si elle est postérieure, et pendant six ans au moins à des personnes qui en font leur résidence principale ;

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2° Le loyer et les ressources du locataire n'excèdent pas des plafonds fixés par décret (1).

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Si, dans le délai de cinq ans de son acquisition ou de sa création, ou pendant sa durée normale d'utilisation si elle est inférieure, l'investissement ayant ouvert droit à déduction est cédé ou cesse d'être affecté à l'exploitation de l'entreprise utilisatrice ou si l'acquéreur cesse son activité, les sommes déduites sont rapportées au résultat imposable de l'entreprise ayant opéré la déduction au titre de l'exercice au cours duquel cet événement se réalise ; ces conséquences sont également applicables si l'engagement prévu au septième alinéa cesse d'être respecté.

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Toutefois, la reprise de la déduction n'est pas effectuée lorsque les biens ayant ouvert droit à déduction sont transmis dans le cadre des opérations mentionnées ((aux articles 210 A ou 210 B)) (M) si le bénéficiaire de la transmission s'engage à maintenir l'exploitation des biens outre-mer dans le cadre d'une activité mentionnée au premier alinéa pendant la fraction du délai de conservation restant à courir.

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L'engagement est pris dans l'acte constatant la transmission ou, à défaut, dans un acte sous seing privé ayant date certaine, établi à cette occasion.

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II. Les entreprises mentionnées au I peuvent, d'autre part, déduire de leur revenu imposable une somme égale au montant total des souscriptions au capital des sociétés de développement régional des départements d'outre-mer ou des sociétés effectuant dans les douze mois de la clôture de la souscription dans les mêmes départements des investissements productifs dans les secteurs d'activité de l'industrie, de la pêche, de l'hôtellerie, du tourisme, des énergies nouvelles, de l'agriculture, du bâtiment et des travaux publics, des transports et de l'artisanat. Lorsque la société affecte tout ou partie de la souscription à la construction d'immeubles destinés à l'exercice d'une des activités visées ci-dessus, elle doit s'engager à en achever les fondations dans les deux ans qui suivent la clôture de la souscription. La société doit s'engager à maintenir l'affectation des biens à l'activité dans les secteurs mentionnés ci-avant pendant les cinq ans qui suivent leur acquisition ou pendant leur durée normale d'utilisation si elle est inférieure. En cas de non-respect de cet engagement, les sommes déduites sont rapportées aux résultats imposables de l'entreprise ayant opéré la déduction au titre de l'exercice au cours duquel le non-respect de l'engagement est constaté ; ces dispositions ne sont pas applicables si les immobilisations en cause sont comprises dans un apport partiel d'actif réalisé sous le bénéfice de l'article 210 B ou si la société qui en est propriétaire fait l'objet d'une fusion placée sous le régime de l'article 210 A, à la condition que la société bénéficiaire de l'apport, ou la société absorbante selon le cas, réponde aux conditions d'activité prévues au présent alinéa et reprenne, sous les mêmes conditions et sanctions, l'engagement mentionné à la phrase qui précède pour la fraction du délai restant à courir.

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Pour ouvrir droit à déduction, la constitution ou l'augmentation du capital des sociétés mentionnées au premier alinéa et dont le montant est supérieur à ((10 000 000 F)) (M) doit être portée, préalablement à sa réalisation, à la connaissance du ministre chargé du budget et n'avoir pas appelé d'objection motivée de sa part dans un délai de trois mois.

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((Pour les souscriptions dont le montant total par programme est compris entre 10 000 000 F et 30 000 000 F, les dispositions du deuxième alinéa s'appliquent à celles versées à compter du 1er janvier 1998)) (M).

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La déduction prévue au premier alinéa s'applique aux souscriptions au capital de sociétés effectuant dans les départements d'outre-mer des investissements productifs dans le secteur de la maintenance au profit d'activités industrielles et dans celui de la production et de la diffusion audiovisuelles et cinématographiques.

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La déduction prévue au premier alinéa s'applique aux souscriptions au capital de sociétés concessionnaires effectuant dans les départements d'outre-mer des investissements productifs nécessaires à l'exploitation d'une concession de service public local à caractère industriel et commercial, et dont l'activité s'exerce exclusivement dans les départements ou territoires d'outre-mer.

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II bis. La déduction prévue au premier alinéa du II s'applique aux souscriptions aux augmentations de capital de sociétés soumises à l'impôt sur les sociétés exerçant exclusivement leur activité dans les départements d'outre-mer dans l'un des secteurs mentionnés au même alinéa, et qui sont en difficulté au sens de l'article 44 septies.

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Le bénéfice de cette déduction concerne les augmentations de capital qui interviennent dans les trois années postérieures à la première décision d'agrément octroyée en application du présent II bis. Il est accordé si les conditions suivantes sont satisfaites :

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a) le montant de l'augmentation du capital de la société en difficulté doit permettre aux souscripteurs de détenir globalement plus de 50 p. 100 de ses droits de vote et de ses droits à dividendes ; la souscription ne doit pas être réalisée, directement ou indirectement, par des personnes qui ont été associées, directement ou indirectement, de la société en difficulté au cours de l'une des cinq années précédant l'acquisition ;

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b) les souscriptions doivent être affectées à des investissements productifs dans les conditions prévues au II. Ces investissements sont conservés selon les modalités prévues au même paragraphe ; à défaut les sanctions y afférentes sont applicables ;

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c) la société en difficulté atteste qu'elle n'a pas déjà bénéficié de la déduction prévue au I ni ouvert droit aux régimes mentionnés au II et à l'article 199 undecies ;

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d)- l'opération a reçu l'agrément préalable du ministre du budget dans les conditions prévues au III.

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II ter. La déduction prévue au premier alinéa du II s'applique aux souscriptions au capital de sociétés soumises à l'impôt sur les sociétés et qui sont affectées exclusivement à l'acquisition ou à la construction de logements neufs dans les départements d'outre-mer lorsque ces sociétés ont pour activité exclusive la location de tels logements dans les conditions mentionnées au septième alinéa du I du présent article.

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Cette déduction s'applique sous les conditions et sanctions prévues au II, à l'exception de celle mentionnée à la troisième phrase du premier alinéa du même II (1').

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III. Pour ouvrir droit à déduction, les investissements mentionnés au I réalisés dans les secteurs des transports, de la navigation de plaisance, de la production et de la diffusion audiovisuelles et cinématographiques ainsi que les investissements portant sur la construction d'hôtels ou de résidences à vocation touristique ou para-hôtelière, les investissements nécessaires à l'exploitation d'une concession de service public local à caractère industriel et commercial et les souscriptions au capital des sociétés concessionnaires mentionnées au cinquième alinéa du II doivent avoir reçu l'agrément préalable du ministre du budget (2). ((Il en est de même des investissements mentionnés au I réalisés à compter du ((1er janvier 1998)) (M) dans le secteur de la pêche maritime.

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L'agrément peut être accordé, après qu'a été demandé l'avis du ministre des départements et territoires d'outre-mer, si l'investissement présente un intérêt économique pour le département dans lequel il est réalisé, ((s'il favorise le maintien ou la création d'emplois dans ce département)) (M), s'il s'intègre dans la politique d'aménagement du territoire et de l'environnement et s'il garantit la protection des investisseurs et des tiers. L'octroi de l'agrément est tacite à défaut de réponse de l'administration dans un délai de trois mois à compter de la réception de la demande d'agrément.

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Toutefois, les investissements mentionnés au I, dont le montant total n'excède pas un million de francs par programme et par exercice, sont dispensés de la procédure d'agrément préalable, lorsqu'ils sont réalisés par une entreprise qui exerce son activité dans les départements visés au I depuis au moins deux ans, dans l'un des secteurs mentionnés au premier alinéa du présent III ter. Dans ce cas, l'entreprise joint à sa déclaration de résultat un état récapitulatif des investissements réalisés au cours de l'exercice et au titre desquels ((la déduction fiscale est pratiquée)) (M).

\n
\n

III bis. (Abrogé).

\n
\n

III quater. (abrogé).

\n
\n

IV. En cas de cession dans le délai de cinq ans de tout ou partie des droits sociaux souscrits par les entreprises avec le bénéfice des déductions prévues aux II, II bis ou II ter les sommes déduites sont rapportées au résultat imposable de l'année de cession, dans la limite, de la totalité du prix de cession.

\n
\n

Toutefois, ces dispositions ne sont pas applicables dans le cas où, dans le délai de cinq ans, l'entreprise propriétaire des titres ayant ouvert droit à la déduction prévue aux II, II bis ou II ter fait l'objet d'une transmission dans le cadre des dispositions prévues ((aux articles 210 A ou 210 B)) (M) si l'entreprise qui devient propriétaire des titres remplit les conditions nécessaires pour bénéficier de cette déduction et s'engage à conserver les titres pendant la fraction du délai de conservation restant à courir. L'engagement est pris dans l'acte constatant la transmission ou, à défaut, par acte sous seing privé ayant date certaine, établi à cette occasion.

\n
\n

En cas de non-respect de cet engagement, le bénéficiaire de la transmission doit rapporter à ses résultats imposables, au titre de l'exercice au cours duquel l'engagement cesse d'être respecté, une somme égale au montant de la déduction fiscale à laquelle les titres transmis ont ouvert droit, dans la limite de la totalité du prix de cession. Il en est de même dans le cas où les titres souscrits avec le bénéfice de la déduction prévue aux II, II bis ou II ter sont apportés ou échangés dans le cadre d'opérations soumises aux dispositions des articles 210 A ou 210 B, si l'entreprise conserve, sous les mêmes conditions et sanctions, les titres nouveaux qui se sont substitués aux titres d'origine.

\n
\n

IV bis. (abrogé).

\n
\n

V. Les dispositions du présent article, sous réserve de ce qui est précisé au troisième alinéa des I et II, sont applicables aux investissements réalisés ou aux souscriptions versées à compter du 15 septembre 1997, à l'exception :

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\n

1° Des investissements et des souscriptions pour l'agrément ou l'autorisation préalable desquels une demande est parvenue à l'administration avant cette date ;

\n
\n

2° Des immeubles ayant fait l'objet avant cette date d'une déclaration d'ouverture de chantier à la mairie de la commune ;

\n
\n

3° Des biens meubles corporels commandés, mais non encore livrés au 15 septembre 1997, si la commande a été accompagnée du versement d'acomptes égaux à 50 % au moins de leur prix.

\n
\n

Les dispositions du présent article sont applicables jusqu'au 31 décembre 2001.

\n
\n

Un décret ((en conseil d'Etat)) (M) précise, en tant que de besoin, les modalités de leur application.

\n
\n

(M) Modification.

\n
\n

(1) Annexe III, art. 46 quaterdecies DA.

\n
\n

(2) Annexe IV, art. 170 decies.

\n
" } }, "LEGIARTI000006303525": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "217 duodecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-07-22", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006303525", "URL": "article/LEGI/ARTI/00/00/06/30/35/LEGIARTI000006303525.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0217ALXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 217 undecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 238 bis HC", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGITEXT000038626896", "#text": "Décret n°2019-583 du 13 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038617264", "@nortexte": "ECOE1902756D", "@numtexte": "2019-583", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-13" }, { "@id": "LEGITEXT000045319277", "#text": "Décret n°2022-330 du 7 mars 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045316854", "@nortexte": "MOMS2205169D", "@numtexte": "2022-330", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-07" }, { "@id": "LEGIARTI000042912412", "@num": "L333-3", "#text": "Code du cinéma et de l'image animée - art. L333-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912696", "@num": "1740", "#text": "Code général des impôts, CGI. - art. 1740 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037990898", "@num": "1740-00 AB", "#text": "Code général des impôts, CGI. - art. 1740-00 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912703", "@num": "199 undecies E", "#text": "Code général des impôts, CGI. - art. 199 undecies E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912679", "@num": "199 undecies F", "#text": "Code général des impôts, CGI. - art. 199 undecies F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024435749", "@num": "242 septies", "#text": "Code général des impôts, CGI. - art. 242 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759855", "@num": "46 quaterdecies Y", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quaterdecies Y (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301290", "@num": "23 L ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1999-07-20 4A-7-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-02-16 4A-2-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-02-16 5B-8-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-05-21 4A-5-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-05-21 5B-11-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2003-03-24 4A-4-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006319968", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000020672259", "@num": "15", "#text": "LOI n°2009-594 du 27 mai 2009 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000020901838", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000023906191", "@num": "Annexe 1 (Saint-Martin)", "#text": "LOI organique n° 2011-416 du 19 avril 2011 - art. Annexe 1 (Saint-Martin) (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023883239", "@nortexte": "OMEX1104823L", "@numtexte": "2011-416", "@typelien": "CITATION", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "2011-04-19" }, { "@id": "LEGIARTI000023906630", "@num": "Annexe 2 (Polynésie)", "#text": "LOI organique n° 2011-416 du 19 avril 2011 - art. Annexe 2 (Polynésie) (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023883239", "@nortexte": "OMEX1104823L", "@numtexte": "2011-416", "@typelien": "CITATION", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "2011-04-19" }, { "@id": "LEGIARTI000023906651", "@num": "Annexe 3 (Saint-Barthélemy)", "#text": "LOI organique n° 2011-416 du 19 avril 2011 - art. Annexe 3 (Saint-Barthélemy) (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023883239", "@nortexte": "OMEX1104823L", "@numtexte": "2011-416", "@typelien": "CITATION", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "2011-04-19" }, { "@id": "LEGIARTI000030062101", "@num": "21", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000042912416", "@num": "L45 F", "#text": "Livre des procédures fiscales - art. L45 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303525", "@fin": "2003-07-22", "@num": "217 duodecies", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303526", "@fin": "2007-07-15", "@num": "217 duodecies", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018031513", "@fin": "2009-05-29", "@num": "217 duodecies", "@etat": "MODIFIE", "@debut": "2007-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020675630", "@fin": "2009-07-25", "@num": "217 duodecies", "@etat": "MODIFIE", "@debut": "2009-05-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020898886", "@fin": "2013-09-21", "@num": "217 duodecies", "@etat": "MODIFIE", "@debut": "2009-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978181", "@fin": "2014-07-01", "@num": "217 duodecies", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418115", "@fin": "2014-12-30", "@num": "217 duodecies", "@etat": "MODIFIE", "@debut": "2014-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062062", "@fin": "2016-01-01", "@num": "217 duodecies", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031779027", "@fin": "2017-03-02", "@num": "217 duodecies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034111186", "@fin": "2018-12-31", "@num": "217 duodecies", "@etat": "MODIFIE", "@debut": "2017-03-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987171", "@fin": "2022-01-01", "@num": "217 duodecies", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042912650", "@fin": "2999-01-01", "@num": "217 duodecies", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les bénéfices investis dans les territoires d'outre-mer, dans la collectivité territoriale de Mayotte et dans celle de Saint-Pierre-et-Miquelon peuvent, dans les mêmes conditions, bénéficier du régime prévu à l'article 217 undecies.
\n
" } }, "LEGIARTI000006309282": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 bis HD", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "1986-07-31", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006309282", "URL": "article/LEGI/ARTI/00/00/06/30/92/LEGIARTI000006309282.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0238ALXXXXXEA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 199 decies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 199 nonies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 199 sexies 1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 199 undecies", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000006275029", "@num": "22", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 22 (P) JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@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": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07 art. 1 JORF 9 octobre 1986 en vigueur le 31 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "TRANSFERT", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000051217341", "@num": "1594 I ter", "#text": "Code général des impôts, CGI. - art. 1594 I ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162819", "@fin": "1986-07-31", "#text": "IMPOT SUR LE REVENU *IR* ET IMPOT SUR LES SOCIETES *IS*.", "@debut": "1986-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147124", "@fin": "1986-07-31", "#text": "DISPOSITIONS COMMUNES AUX IMPOTS ET TAXES, REVENUS ET BENEFICES VISES AUX CHAPITRES I A III *ART. 1 A ART. 235 ter Y*", "@debut": "1986-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133863", "@fin": "1990-06-15", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006309282", "@fin": "1986-07-31", "@num": "238 bis HD", "@etat": "TRANSFERE", "@debut": "1986-07-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Il est institué une réduction d'impôt sur le revenu pour les contribuables qui investissent dans les départements de la Guadeloupe, de la Guyane, de la Martinique et de la Réunion jusqu'au 31 décembre 1996.

Elle s'applique :

- au prix de revient de l'acquisition ou de la construction d'un immeuble neuf situé dans ces départements, que le contribuable affecte à son habitation principale ou loue nu à une personne qui en fait sa résidence principale ;

- au prix de souscription de parts ou actions de sociétés dont l'objet réel est exclusivement de construire des logements neufs situés dans ces départements et qu'elles donnent en location nue à des personnes qui en font leur résidence principale ;

- au montant des souscriptions en numéraire au capital des sociétés de développement régional de ces départements ou de sociétés soumises à l'impôt sur les sociétés dans les conditions de droit commun effectuant des investissements productifs dans ces départements et dont l'activité réelle se situe dans les secteurs de l'industrie, de la pêche, de l'hôtellerie, du tourisme, des énergies nouvelles, de l'agriculture, du bâtiment et des travaux publics, des transports et de l'artisanat.

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\n

2. Pour avoir droit à la réduction d'impôt, la constitution ou l'augmentation du capital des sociétés mentionnées au 1. ci-dessus et dont le montant est supérieur à 30.000.000 F, doit avoir été portée, préalablement à sa réalisation, à la connaissance du ministre délégué auprès du ministre d'Etat, ministre de l'économie, des finances et de la privatisation, chargé du budget, et n'avoir pas appelé d'objection motivée de sa part dans un délai de trois mois.

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\n

3. La réduction d'impôt s'applique pour le calcul de l'impôt dû au titre de l'année d'achèvement de l'immeuble ou de son acquisition si elle est postérieure ou de souscription des parts ou actions et des quatre années suivantes. Chaque année, la base de la réduction est égale à 20% des sommes effectivement payées à la date où le droit à réduction d'impôt est né.

Pour la détermination de l'impôt dû au titre des années 1986 à 1989, la réduction d'impôt est égale à 50% de la base définie à l'alinéa précédent. Pour les revenus des années 1990 à 1996, elle est égale à 25%.

4. Pendant la période mentionnée au 3., en cas de non-utilisation de l'immeuble à titre de résidence principale par le contribuable ou son locataire, de cession de l'immeuble ou des parts et titres ou de non-respect de leur objet exclusif par les sociétés concernées, ou de dissolution de ces sociétés, la réduction d'impôt pratiquée fait l'objet d'une reprise au titre de l'année où interviennent les événements précités.

Quand un contribuable pratique la réduction d'impôt définie au présent article, les dispositions du a) du 1° de l'article 199 sexies et des articles 199 nonies et 199 decies du présent code ne sont pas applicables.

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\n

5. Les dispositions du présent article ne concernent pas les constructions commencées, les parts ou actions souscrites ou les immeubles acquis en l'état futur d'achèvement avant le 1er janvier 1986.

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\n
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6. Les dispositions du présent article sont applicables, dans les mêmes conditions, aux territoires d'outre-mer et aux collectivités territoriales de Mayotte et Saint-Pierre-et-Miquelon.

\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006319968", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006309265", "typelien": "TRANSFERT" }, { "article_id": "LEGIARTI000006275029", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006309265", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006274459", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006309265", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000569621": { "SM": { "CONTENU": "1ERE PARTIE: CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER.
TITRE 1: DISPOSITIONS RELATIVES AUX RESSOURCES;
IMPOTS ET REVENUS AUTORISES.A) DISPOSITIONS ANTERIEURES (ART. 1).
B) MESURES FISCALES (ART. 2 A 39): MODIFICATIONS DU CODE GENERAL DES IMPOTS,DU CODE DE LA SECURITE SOCIALE,DU CODE FORESTIER,DU CODE GENERAL DES COLLECTIVITES TERRITORIALES.MODIFICATION DE LA LOI DE FINANCES POUR 1997 (961181),DE LA LOI DE FINANCES POUR 1987 (861317).L'ART. 19 EST DECLARE NON CONFORME A LA CONSTITUTION PAR LA DC 97395.
RESSOURCES AFFECTEES (ART. 40 A 47): MODIFICATION DU CODE GENERAL DES IMPOTS,DE LA LOI DE FINANCES POUR 1994 (931352),DE LA LOI DE FINANCES POUR 1997 (961181) DE LA LOI RELATIVE A L'UNION D'ECONOMIE SOCIALE DU LOGEMENT (961237).
TITRE II: DISPOSITIONS RELATIVES A L'EQUILIBRE DES RESSOURCES ET DES CHARGES (ART. 48): TABLEAU D'ANNEXES.
2EME PARTIE: MOYENS ET SERVICES ET DISPOSITIONS SPECIALES.
TITRE 1ER: DISPOSITIONS APPLICABLES A L'ANNEE 1998: OPERATIONS A CARACTERE DEFINITIF.
A) BUDGET GENERAL (ART. 49 A 54).B) BUDGETS ANNEXES (ART. 55 ET 56).C)OPERATIONS A CARACTERE DEFINITIF DES COMPTES D'AFFECTATION SPECIALE (ART. 57 A 64): MODIFICATION DE LA LOI DE FINANCES POUR 1997 (961181),DE LA LOI DE FINANCES RECTIFICATIVES POUR 1995 (95885),DE LA LOI DE FINANCES POUR 1982 (811160),DU CODE GENERAL DES IMPOTS.
OPERATIONS A CARACTERE TEMPORAIRE (ART. 65 A 68): MODIFICATION DE LA LOI DE FINANCES POUR 1990 (89935) DU CODE GENERAL DES IMPOTS.
DISPOSITIONS DIVERSES (ART. 69 A 73).
TITRE II: DISPOSITIONS PERMANENTES;
A) MESURES FISCALES (ART. 74 A 101): MODIFICATION DU CODE GENERAL DES IMPOTS,DU CODE RURAL,DU LIVRE DE PROCEDURE FISCALE,DES LOIS 92677 ET 89935,ART. 75 ET UNE PARTIE DU 85 SONT DECLARES NON CONFORMES A LA CONSTITUTION.B) AUTRES MESURES (ART. 102 A 120): MODIFICATION DES LOIS 921444,75633,911322,49420,961093,951346,96314,91647,DES CODES DES PENSIONS MILITAIRES,DE LA MUTUALITE,DU TRAVAIL,DE LA SECURITE SOCIALE,RURAL,L'ART. 109 EST DECLARE NON CONFORME A LACONSTITUTION." }, "TP": { "CONTENU": "
\n

(1) Loi n° 97-1269.

- Travaux préparatoires :

\nAssemblée nationale :\n

Projet de loi, modifié par le Sénat, n° 508 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, n° 528 ;

Discussion, les 17 et 18 décembre 1997 et adoption le 18 décembre 1997.

\nSénat :\n

Projet de loi, adopté avec modifications par l'Assemblée nationale en nouvelle lecture, n° 190 (1997-1998) ;

Rapport de M. Alain Lambert, rapporteur général, au nom de la commission des finances, n° 192 (1997-1998) ;

Discussion et rejet le 18 décembre 1997.

\nAssemblée nationale :\n

Projet de loi, modifié par le Sénat, n° 508 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission mixte paritaire, n° 513.

\nSénat :\n

Rapport de M. Alain Lambert, rapporteur général, au nom de la commission mixte paritaire, n° 165 (1997-1998).

\nAssemblée nationale :\n

Projet de loi n° 230 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, n° 305 ;

Avis des commissions des affaires culturelles (n° 306), des affaires étrangères (n° 307), de la défense (n° 308), des lois (n° 309) et de la production (n° 310) ;

Discussion (1re partie) du 14 au 21 octobre 1997. - Discussion (2e partie) du 21 au 31 octobre 1997, du 3 au 18 novembre 1997 et adoption le 19 novembre 1997.

\nSénat :\n

Projet de loi, adopté par l'Assemblée nationale, n° 84 (1997-1998) ;

Rapport de M. Alain Lambert, rapporteur général, au nom de la commission des finances, n° 85 (1997-1998) ;

Avis des commissions des affaires culturelles (n° 86), des affaires économiques (n° 87), des affaires étrangères (n° 88), des affaires sociales (n° 89) et des lois (n° 90) ;

Discussion (1re partie) les 20, 21 et 24 à 26 novembre 1997. - Discussion (2e partie) les 27, 28 novembre 1997 et 1er au 9 décembre 1997 et adoption le 9 décembre 1997.

\nAssemblée nationale :\n

Projet de loi, rejeté par le Sénat, n° 600 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, n° 601 ;

Discussion et adoption le 18 décembre 1997.

\n- Conseil constitutionnel :\n

Décision n° 97-395 DC du 30 décembre 1997 publiée au Journal officiel de ce jour.

\n
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"DECRET", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000567880", "#text": "DECRET97-1303", "@sens": "cible", "@cidtexte": "JORFTEXT000000567880", "@nortexte": "ECOB9710104D", "@numtexte": "97-1303", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000204301", "#text": "DECRET97-1304", "@sens": "cible", "@cidtexte": "JORFTEXT000000204301", "@nortexte": "ECOB9710105D", "@numtexte": "97-1304", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000386667", "#text": "DECRET97-1305", "@sens": "cible", "@cidtexte": "JORFTEXT000000386667", "@nortexte": "ECOB9710106D", "@numtexte": "97-1305", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000386668", "#text": "DECRET97-1306", "@sens": "cible", "@cidtexte": "JORFTEXT000000386668", "@nortexte": "ECOB9710107D", "@numtexte": "97-1306", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000204302", "#text": "DECRET97-1307", "@sens": "cible", "@cidtexte": "JORFTEXT000000204302", "@nortexte": "ECOB9710108D", "@numtexte": "97-1307", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000567902", "#text": "DECRET97-1308", "@sens": "cible", "@cidtexte": "JORFTEXT000000567902", "@nortexte": "ECOB9710109D", "@numtexte": "97-1308", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000752845", "#text": "DECRET97-1309", "@sens": "cible", "@cidtexte": "JORFTEXT000000752845", "@nortexte": "ECOB9710110D", "@numtexte": "97-1309", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000567903", "#text": "DECRET97-1310", "@sens": "cible", "@cidtexte": "JORFTEXT000000567903", "@nortexte": "ECOB9710111D", "@numtexte": "97-1310", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000752846", "#text": "DECRET97-1311", "@sens": "cible", "@cidtexte": "JORFTEXT000000752846", "@nortexte": "ECOB9710112D", "@numtexte": "97-1311", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000871875", "#text": "Décret n°97-1312 du 30 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000871875", "@nortexte": "ECOB9716268D", "@numtexte": "97-1312", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000569621", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319950", "@num": "1", "#text": "Loi - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319959", "@num": "10", "#text": "Loi - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320066", "@num": "100", "#text": "Loi - art. 100 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320069", "@num": "101", "#text": "Loi - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320073", "@num": "105", "#text": "Loi - art. 105 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320079", "@num": "110", "#text": "Loi - art. 110 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320081", "@num": "112", "#text": "Loi - art. 112 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320082", "@num": "113", "#text": "Loi - art. 113 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320084", "@num": "115", "#text": "Loi - art. 115 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320088", "@num": "119", "#text": "Loi - art. 119 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320089", "@num": "120", "#text": "Loi - art. 120 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319968", "@num": "18", "#text": "Loi - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319969", "@num": "19", "#text": "Loi - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319971", "@num": "21", "#text": "Loi - art. 21 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319971", "@num": "21", "#text": "Loi - art. 21 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319975", "@num": "23", "#text": "Loi - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319983", "@num": "31", "#text": "Loi - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319986", "@num": "33", "#text": "Loi - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319986", "@num": "33", "#text": "Loi - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319987", "@num": "34", "#text": "Loi - art. 34 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319987", "@num": "34", "#text": "Loi - art. 34 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319988", "@num": "35", "#text": "Loi - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319988", "@num": "35", "#text": "Loi - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319991", "@num": "38", "#text": "Loi - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319991", "@num": "38", "#text": "Loi - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319992", "@num": "39", "#text": "Loi - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319993", "@num": "40", "#text": "Loi - art. 40 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319998", "@num": "44", "#text": "Loi - art. 44 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319999", "@num": "45", "#text": "Loi - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320001", "@num": "47", "#text": "Loi - art. 47 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320002", "@num": "48", "#text": "Loi - art. 48 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320004", "@num": "49", "#text": "Loi - art. 49 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320005", "@num": "50", "#text": "Loi - art. 50 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320006", "@num": "51", "#text": "Loi - art. 51 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320006", "@num": "51", "#text": "Loi - art. 51 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320007", "@num": "52", "#text": "Loi - art. 52 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320008", "@num": "53", "#text": "Loi - art. 53 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320009", "@num": "54", "#text": "Loi - art. 54 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320009", "@num": "54", "#text": "Loi - art. 54 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320010", "@num": "55", "#text": "Loi - art. 55 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320011", "@num": "56", "#text": "Loi - art. 56 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320012", "@num": "57", "#text": "Loi - art. 57 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320014", "@num": "59", "#text": "Loi - art. 59 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320015", "@num": "60", "#text": "Loi - art. 60 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320016", "@num": "61", "#text": "Loi - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320018", "@num": "62", "#text": "Loi - art. 62 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320022", "@num": "63", "#text": "Loi - art. 63 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320024", "@num": "64", "#text": "Loi - art. 64 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320025", "@num": "65", "#text": "Loi - art. 65 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320026", "@num": "66", "#text": "Loi - art. 66 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320027", "@num": "67", "#text": "Loi - art. 67 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320029", "@num": "69", "#text": "Loi - art. 69 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320029", "@num": "69", "#text": "Loi - art. 69 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320030", "@num": "70", "#text": "Loi - art. 70 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320031", "@num": "71", "#text": "Loi - art. 71 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320033", "@num": "72", "#text": "Loi - art. 72 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320034", "@num": "73", "#text": "Loi - art. 73 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320036", "@num": "75", "#text": "Loi - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320037", "@num": "76", "#text": "Loi - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320047", "@num": "85", "#text": "Loi - art. 85 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320048", "@num": "86", "#text": "Loi - art. 86 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320050", "@num": "88", "#text": "Loi - art. 88 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320051", "@num": "89", "#text": "Loi - art. 89 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320052", "@num": "90", "#text": "Loi - art. 90 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320059", "@num": "95", "#text": "Loi - art. 95 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320059", "@num": "95", "#text": "Loi - art. 95 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320062", "@num": "97", "#text": "Loi - art. 97 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320065", "@num": "99", "#text": "Loi - art. 99 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGITEXT000005624980", "#text": "Loi n°97-1269 du 30 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000569809", "#text": "DECRET97-1330", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "JORFTEXT000000752136", "#text": "DECRET98-1", "@sens": "cible", "@cidtexte": "JORFTEXT000000752136", "@nortexte": "ECOT9710320D", "@numtexte": "98-1", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-01-02" }, { "@id": "JORFTEXT000000186380", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000186380", "@nortexte": "ECOF9720779A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-12-31" }, { "@id": "JORFTEXT000000738939", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000738939", "@nortexte": "ECOT9810321A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-01-07" }, { "@id": "JORFTEXT000000186430", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000186430", "@nortexte": "ECOT9810323A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-01-07" }, { "@id": "JORFTEXT000000203997", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000203997", "@nortexte": "ECOT9810324A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-01-09" }, { "@id": "JORFTEXT000000202371", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000202371", "@nortexte": "ECOB9750101A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-12-31" }, { "@id": "JORFTEXT000000204072", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000204072", "@nortexte": "MEST9711659A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-01-21" }, { "@id": "JORFTEXT000000373776", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000373776", "@nortexte": "ECOT9810328A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-02-13" }, { "@id": "JORFTEXT000000373923", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000373923", "@nortexte": "ECOT9810329A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-02-19" }, { "@id": "JORFTEXT000000203635", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000203635", "@nortexte": "ECOT9810331A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-02-25" }, { "@id": "JORFTEXT000000387939", "#text": "DECRET98-125", "@sens": "cible", "@cidtexte": "JORFTEXT000000387939", "@nortexte": "AGRS9800334D", "@numtexte": "98-125", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-03-03" }, { "@id": "JORFTEXT000000556445", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000556445", "@nortexte": "ECOD9870006A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-02-12" }, { "@id": "JORFTEXT000000571177", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000571177", "@nortexte": "ATEP9870099A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-02-25" }, { "@id": "JORFTEXT000000477204", "#text": "Arrêté du 11 mars 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000477204", "@nortexte": "MAEH9820116A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-11" }, { "@id": "JORFTEXT000000205373", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000205373", "@nortexte": "ECOT9810334A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-30" }, { "@id": "JORFTEXT000000754016", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000754016", "@nortexte": "ECOT9810335A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-30" }, { "@id": "JORFTEXT000000388411", "#text": "DECRET98-228", "@sens": "cible", "@cidtexte": "JORFTEXT000000388411", "@nortexte": "MESS9820428D", "@numtexte": "98-228", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-01" }, { "@id": "JORFTEXT000000570896", "#text": "DECRET98-241", "@sens": "cible", "@cidtexte": "JORFTEXT000000570896", "@nortexte": "MESS9821162D", "@numtexte": "98-241", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-02" }, { "@id": "JORFTEXT000000497680", "#text": "Décret n°98-265 du 31 mars 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000497680", "@nortexte": "PFFA9800013D", "@numtexte": "98-265", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-03-31" }, { "@id": "JORFTEXT000000340192", "#text": "du 8 avril 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000340192", "@nortexte": "ECOD9870015V", "@typelien": "APPLICATION", "@naturetexte": "AVISEURO", "@datesignatexte": "1998-04-08" }, { "@id": "JORFTEXT000000754733", "#text": "DECRET98-299", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "JORFTEXT000000389070", "#text": "DECRET98-306", "@sens": "cible", "@cidtexte": "JORFTEXT000000389070", "@nortexte": "ECOF9800016D", "@numtexte": "98-306", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-22" }, { "@id": "JORFTEXT000000739966", "#text": "DECRET98-322", "@sens": "cible", "@cidtexte": "JORFTEXT000000739966", "@nortexte": "ECOF9810021D", "@numtexte": "98-322", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-23" }, { "@id": "JORFTEXT000000739847", "#text": "DECRET98-331", "@sens": "cible", "@cidtexte": "JORFTEXT000000739847", "@nortexte": "ECOF9800005D", "@numtexte": "98-331", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-30" }, { "@id": "JORFTEXT000000389527", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000389527", "@nortexte": "ECOB9810013A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-19" }, { "@id": "JORFTEXT000000190317", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000190317", "@nortexte": "ECOT9810340A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-20" }, { "@id": "LEGITEXT000005625829", "#text": "Arrêté du 20 mai 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000190317", "@nortexte": "ECOT9810340A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-20" }, { "@id": "LEGIARTI000006289511", "@num": "1", "#text": "Arrêté du 20 mai 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190317", "@nortexte": "ECOT9810340A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-20" }, { "@id": "LEGIARTI000006289512", "@num": "2", "#text": "Arrêté du 20 mai 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190317", "@nortexte": "ECOT9810340A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-20" }, { "@id": "LEGIARTI000006289513", "@num": "3", "#text": "Arrêté du 20 mai 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190317", "@nortexte": "ECOT9810340A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-20" }, { "@id": "LEGIARTI000006289514", "@num": "4", "#text": "Arrêté du 20 mai 1998 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190317", "@nortexte": "ECOT9810340A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-20" }, { "@id": "LEGIARTI000006289515", "@num": "5", "#text": "Arrêté du 20 mai 1998 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190317", "@nortexte": "ECOT9810340A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-20" }, { "@id": "JORFTEXT000000754773", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000754773", "@nortexte": "ECOT9810333A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-06" }, { "@id": "JORFTEXT000000389344", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000389344", "@nortexte": "ECOT9810337A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-06" }, { "@id": "LEGITEXT000005625858", "#text": "Arrêté du 6 mai 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000389344", "@nortexte": "ECOT9810337A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-06" }, { "@id": "LEGIARTI000006289524", "@num": "1", "#text": "Arrêté du 6 mai 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389344", "@nortexte": "ECOT9810337A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-06" }, { "@id": "LEGIARTI000006289525", "@num": "2", "#text": "Arrêté du 6 mai 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389344", "@nortexte": "ECOT9810337A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-06" }, { "@id": "LEGIARTI000006289526", "@num": "3", "#text": "Arrêté du 6 mai 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389344", "@nortexte": "ECOT9810337A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-06" }, { "@id": "LEGIARTI000006289527", "@num": "4", "#text": "Arrêté du 6 mai 1998 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389344", "@nortexte": "ECOT9810337A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-06" }, { "@id": "LEGIARTI000006289528", "@num": "5", "#text": "Arrêté du 6 mai 1998 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389344", "@nortexte": "ECOT9810337A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-06" }, { "@id": "LEGIARTI000006289529", "@num": "6", "#text": "Arrêté du 6 mai 1998 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389344", "@nortexte": "ECOT9810337A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-06" }, { "@id": "JORFTEXT000000389341", "#text": "DECRET98-412", "@sens": "cible", "@cidtexte": "JORFTEXT000000389341", "@nortexte": "ECOF9820822D", "@numtexte": "98-412", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-05-28" }, { "@id": "JORFTEXT000000571867", "#text": "DECRET98-413", "@sens": "cible", "@cidtexte": "JORFTEXT000000571867", "@nortexte": "ECOT9891083D", "@numtexte": "98-413", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-05-28" }, { "@id": "LEGIARTI000006330827", "@num": "2", "#text": "Décret n°98-412 du 28 mai 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389341", "@nortexte": "ECOF9820822D", "@numtexte": "98-412", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-05-28" }, { "@id": "JORFTEXT000000205766", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000205766", "@nortexte": "ECOT9810338A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-10" }, { "@id": "JORFTEXT000000389427", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000389427", "@nortexte": "ECOT9810341A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-10" }, { "@id": "JORFTEXT000000572451", "#text": "DECRET98-514", "@sens": "cible", "@cidtexte": "JORFTEXT000000572451", "@nortexte": "ECOD9850001D", "@numtexte": "98-514", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-06-17" }, { "@id": "JORFTEXT000000572192", "#text": "LOI98-546", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "JORFTEXT000000206617", "#text": "DECRET98-557", "@sens": "cible", "@cidtexte": "JORFTEXT000000206617", "@nortexte": "ECOF9820828D", "@numtexte": "98-557", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-01" }, { "@id": "JORFTEXT000000390038", "#text": "DECRET98-587", "@sens": "cible", "@cidtexte": "JORFTEXT000000390038", "@nortexte": "ECOF9820533D", "@numtexte": "98-587", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-09" }, { "@id": "JORFTEXT000000740815", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000740815", "@nortexte": "ECOT9810343A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-07-17" }, { "@id": "JORFTEXT000000739768", "#text": "DECRET98-682", "@sens": "cible", "@cidtexte": "JORFTEXT000000739768", "@nortexte": "EQUG9800726D", "@numtexte": "98-682", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-30" }, { "@id": "JORFTEXT000000206082", "#text": "DECRET98-705", "@sens": "cible", "@cidtexte": "JORFTEXT000000206082", "@nortexte": "MESH9822327D", "@numtexte": "98-705", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-08-18" }, { "@id": "JORFTEXT000000756516", "#text": "DECRET98-706", "@sens": "cible", "@cidtexte": "JORFTEXT000000756516", "@nortexte": "MESH9822326D", "@numtexte": "98-706", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-08-18" }, { "@id": "JORFTEXT000000571999", "#text": "DECRET98-707", "@sens": "cible", "@cidtexte": "JORFTEXT000000571999", "@nortexte": "MESH9822328D", "@numtexte": "98-707", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-08-18" }, { "@id": "JORFTEXT000000573995", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000573995", "@nortexte": "ECOT9810345A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-08-31" }, { "@id": "JORFTEXT000000756292", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000756292", "@nortexte": "ECOT9810348A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-18" }, { "@id": "LEGITEXT000005626654", "#text": "Arrêté du 18 septembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000756292", "@nortexte": "ECOT9810348A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-18" }, { "@id": "LEGIARTI000006289565", "@num": "1", "#text": "Arrêté du 18 septembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000756292", "@nortexte": "ECOT9810348A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-18" }, { "@id": "LEGIARTI000006289566", "@num": "2", "#text": "Arrêté du 18 septembre 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000756292", "@nortexte": "ECOT9810348A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-18" }, { "@id": "LEGIARTI000006289567", "@num": "3", "#text": "Arrêté du 18 septembre 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000756292", "@nortexte": "ECOT9810348A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-18" }, { "@id": "LEGIARTI000006289568", "@num": "4", "#text": "Arrêté du 18 septembre 1998 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000756292", "@nortexte": "ECOT9810348A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-18" }, { "@id": "LEGIARTI000006289569", "@num": "5", "#text": "Arrêté du 18 septembre 1998 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000756292", "@nortexte": "ECOT9810348A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-18" }, { "@id": "LEGIARTI000006289570", "@num": "6", "#text": "Arrêté du 18 septembre 1998 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000756292", "@nortexte": "ECOT9810348A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-18" }, { "@id": "LEGIARTI000006289571", "@num": "7", "#text": "Arrêté du 18 septembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000756292", "@nortexte": "ECOT9810348A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-18" }, { "@id": "LEGIARTI000006289572", "@num": "8", "#text": "Arrêté du 18 septembre 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000756292", "@nortexte": "ECOT9810348A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-18" }, { "@id": "JORFTEXT000000389827", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000389827", "@nortexte": "ECOT9810351A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-24" }, { "@id": "JORFTEXT000000389828", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000389828", "@nortexte": "ECOT9810352A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-24" }, { "@id": "LEGITEXT000005626660", "#text": "Arrêté du 24 septembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000389827", "@nortexte": "ECOT9810351A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-24" }, { "@id": "LEGIARTI000006289574", "@num": "1", "#text": "Arrêté du 24 septembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389827", "@nortexte": "ECOT9810351A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-24" }, { "@id": "LEGIARTI000006289575", "@num": "2", "#text": "Arrêté du 24 septembre 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389827", "@nortexte": "ECOT9810351A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-24" }, { "@id": "LEGIARTI000006289576", "@num": "3", "#text": "Arrêté du 24 septembre 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389827", "@nortexte": "ECOT9810351A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-24" }, { "@id": "LEGIARTI000006289577", "@num": "4", "#text": "Arrêté du 24 septembre 1998 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389827", "@nortexte": "ECOT9810351A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-24" }, { "@id": "LEGIARTI000006289578", "@num": "5", "#text": "Arrêté du 24 septembre 1998 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389827", "@nortexte": "ECOT9810351A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-24" }, { "@id": "JORFTEXT000000757115", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000757115", "@nortexte": "ECOT9810353A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-10-02" }, { "@id": "LEGITEXT000005626696", "#text": "Arrêté du 2 octobre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000757115", "@nortexte": "ECOT9810353A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-10-02" }, { "@id": "LEGIARTI000006289586", "@num": "1", "#text": "Arrêté du 2 octobre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757115", "@nortexte": "ECOT9810353A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-10-02" }, { "@id": "LEGIARTI000006289587", "@num": "2", "#text": "Arrêté du 2 octobre 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757115", "@nortexte": "ECOT9810353A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-10-02" }, { "@id": "LEGIARTI000006289588", "@num": "3", "#text": "Arrêté du 2 octobre 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757115", "@nortexte": "ECOT9810353A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-10-02" }, { "@id": "LEGIARTI000006289589", "@num": "4", "#text": "Arrêté du 2 octobre 1998 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757115", "@nortexte": "ECOT9810353A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-10-02" }, { "@id": "LEGIARTI000006289590", "@num": "5", "#text": "Arrêté du 2 octobre 1998 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757115", "@nortexte": "ECOT9810353A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-10-02" }, { "@id": "JORFTEXT000000374035", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000374035", "@nortexte": "EQUG9801370A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-29" }, { "@id": "JORFTEXT000000209084", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000209084", "@nortexte": "ECOT9810350A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-10-22" }, { "@id": "JORFTEXT000000758320", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000758320", "@nortexte": "ECOT9810349A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-10-26" }, { "@id": "JORFTEXT000000757600", "#text": "DECRET98-1002", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "JORFTEXT000000574212", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000574212", "@nortexte": "ECOT9816292A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-01" }, { "@id": "JORFTEXT000000393490", "#text": "DECRET98-1206", "@sens": "cible", "@cidtexte": "JORFTEXT000000393490", "@nortexte": "ECOT9810356D", "@numtexte": "98-1206", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-28" }, { "@id": "JORFTEXT000000759118", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000759118", "@nortexte": "ECOT9810355A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-16" }, { "@id": "JORFTEXT000000574787", "#text": "LOI98-1267", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320345", "@num": "56", "#text": "Loi - art. 56 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320346", "@num": "56", "#text": "Loi - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000028809320", "@num": "56", "#text": "Loi n° 98-1266 du 30 décembre 1998 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000757731", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000757731", "@nortexte": "ECOT9810361A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "JORFTEXT000000575588", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000575588", "@nortexte": "ECOT9810362A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGITEXT000005627430", "#text": "Arrêté du 19 janvier 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000757731", "@nortexte": "ECOT9810361A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGITEXT000005627431", "#text": "Arrêté du 19 janvier 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000575588", "@nortexte": "ECOT9810362A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289673", "@num": "1", "#text": "Arrêté du 19 janvier 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575588", "@nortexte": "ECOT9810362A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289663", "@num": "1", "#text": "Arrêté du 19 janvier 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757731", "@nortexte": "ECOT9810361A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289665", "@num": "2", "#text": "Arrêté du 19 janvier 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757731", "@nortexte": "ECOT9810361A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289676", "@num": "2", "#text": "Arrêté du 19 janvier 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575588", "@nortexte": "ECOT9810362A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289677", "@num": "3", "#text": "Arrêté du 19 janvier 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575588", "@nortexte": "ECOT9810362A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289666", "@num": "3", "#text": "Arrêté du 19 janvier 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757731", "@nortexte": "ECOT9810361A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289678", "@num": "4", "#text": "Arrêté du 19 janvier 1999 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575588", "@nortexte": "ECOT9810362A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289667", "@num": "4", "#text": "Arrêté du 19 janvier 1999 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757731", "@nortexte": "ECOT9810361A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289679", "@num": "5", "#text": "Arrêté du 19 janvier 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575588", "@nortexte": "ECOT9810362A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289668", "@num": "5", "#text": "Arrêté du 19 janvier 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757731", "@nortexte": "ECOT9810361A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289680", "@num": "6", "#text": "Arrêté du 19 janvier 1999 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575588", "@nortexte": "ECOT9810362A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289669", "@num": "6", "#text": "Arrêté du 19 janvier 1999 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757731", "@nortexte": "ECOT9810361A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289681", "@num": "7", "#text": "Arrêté du 19 janvier 1999 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575588", "@nortexte": "ECOT9810362A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289670", "@num": "7", "#text": "Arrêté du 19 janvier 1999 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757731", "@nortexte": "ECOT9810361A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289671", "@num": "8", "#text": "Arrêté du 19 janvier 1999 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757731", "@nortexte": "ECOT9810361A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289682", "@num": "8", "#text": "Arrêté du 19 janvier 1999 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575588", "@nortexte": "ECOT9810362A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "JORFTEXT000000558319", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000558319", "@nortexte": "ECOT9910365A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-27" }, { "@id": "LEGITEXT000005627459", "#text": "Arrêté du 27 janvier 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000558319", "@nortexte": "ECOT9910365A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-27" }, { "@id": "LEGIARTI000006289652", "@num": "1", "#text": "Arrêté du 27 janvier 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558319", "@nortexte": "ECOT9910365A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-27" }, { "@id": "LEGIARTI000006289653", "@num": "2", "#text": "Arrêté du 27 janvier 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558319", "@nortexte": "ECOT9910365A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-27" }, { "@id": "LEGIARTI000006289656", "@num": "3", "#text": "Arrêté du 27 janvier 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558319", "@nortexte": "ECOT9910365A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-27" }, { "@id": "LEGIARTI000006289657", "@num": "4", "#text": "Arrêté du 27 janvier 1999 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558319", "@nortexte": "ECOT9910365A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-27" }, { "@id": "LEGIARTI000006289658", "@num": "5", "#text": "Arrêté du 27 janvier 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558319", "@nortexte": "ECOT9910365A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-27" }, { "@id": "LEGIARTI000006289659", "@num": "6", "#text": "Arrêté du 27 janvier 1999 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558319", "@nortexte": "ECOT9910365A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-27" }, { "@id": "JORFTEXT000000377874", "#text": "DECRET99-79", "@sens": "cible", "@cidtexte": "JORFTEXT000000377874", "@nortexte": "MCCT9900011D", "@numtexte": "99-79", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-05" }, { "@id": "LEGIARTI000006426409", "@num": "4", "#text": "Décret n°99-79 du 5 février 1999 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000377874", "@nortexte": "MCCT9900011D", "@numtexte": "99-79", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-05" }, { "@id": "LEGIARTI000006426408", "@num": "4", "#text": "Décret n°99-79 du 5 février 1999 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000377874", "@nortexte": "MCCT9900011D", "@numtexte": "99-79", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-05" }, { "@id": "LEGIARTI000006426410", "@num": "4", "#text": "Décret n°99-79 du 5 février 1999 - art. 4 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000377874", "@nortexte": "MCCT9900011D", "@numtexte": "99-79", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-05" }, { "@id": "JORFTEXT000000393367", "#text": "DECRET99-157", "@sens": "cible", "@cidtexte": "JORFTEXT000000393367", "@nortexte": "ECOF9800013D", "@numtexte": "99-157", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-05" }, { "@id": "JORFTEXT000000393368", "#text": "DECRET99-158", "@sens": "cible", "@cidtexte": "JORFTEXT000000393368", "@nortexte": "ECOF9800035D", "@numtexte": "99-158", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-05" }, { "@id": "JORFTEXT000000576087", "#text": "DECRET99-197", "@sens": "cible", "@cidtexte": "JORFTEXT000000576087", "@nortexte": "ECOF9800032D", "@numtexte": "99-197", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-11" }, { "@id": "LEGIARTI000006660938", "@num": "8-1", "#text": "Décret n°99-469 du 4 juin 1999 - art. 8-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000211642", "@nortexte": "MESC9910885D", "@numtexte": "99-469", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-04" }, { "@id": "JORFTEXT000000577594", "#text": "DECRET99-582", "@sens": "cible", "@cidtexte": "JORFTEXT000000577594", "@nortexte": "PRMG9970282D", "@numtexte": "99-582", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-07-07" }, { "@id": "JORFTEXT000000196508", "#text": "DECRET99-654", "@sens": "cible", "@cidtexte": "JORFTEXT000000196508", "@nortexte": "MENX9900082D", "@numtexte": "99-654", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-07-28" }, { "@id": "JORFTEXT000000580717", "#text": "LOI99-1173", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000764507", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000764507", "@nortexte": "ECOB0010013A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-03-28" }, { "@id": "JORFTEXT000000766071", "#text": "Circulaire", "@sens": "cible", "@cidtexte": "JORFTEXT000000766071", "@nortexte": "EQUT0001193C", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "2000-07-19" }, { "@id": "LEGIARTI000006716573", "@num": "10", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "JORFTEXT000000219672", "#text": "Ordonnance2000-916", "@sens": "cible", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "JORFTEXT000000406252", "#text": "Décret2001-509", "@sens": "cible", "@cidtexte": "JORFTEXT000000406252", "@nortexte": "MESS0120868D", "@numtexte": "2001-509", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-06-13" }, { "@id": "JORFTEXT000000592233", "#text": "LOI2001-1275", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000413462", "#text": "Décret2002-855", "@sens": "cible", "@cidtexte": "JORFTEXT000000413462", "@nortexte": "MCCT0200276D", "@numtexte": "2002-855", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006321465", "@num": "47", "#text": "Loi - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000804607", "#text": "LOI2004-809", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399774", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399778", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399775", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399777", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399776", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399779", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "JORFTEXT000000257340", "#text": "LOI2005-157", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600937", "@num": "2", "#text": "Loi n°2005-157 du 23 février 2005 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600938", "@num": "2", "#text": "Loi n°2005-157 du 23 février 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "JORFARTI000025208785", "#text": "Décision n°2011-213 QPC du 27 janvier 2012 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025208784", "@nortexte": "CSCX1202714S", "@numtexte": "2011-213 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2012-01-27" }, { "@id": "LEGIARTI000006301163", "@num": "170 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 170 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301160", "@num": "170 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 170 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311366", "@num": "1010", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308134", "@num": "125-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308134", "@num": "125-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306090", "@num": "1413 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1413 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306090", "@num": "1413 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1413 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306204", "@num": "1465 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1465 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306475", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306506", "@num": "1600-0 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312294", "@num": "1601", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1601 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306637", "@num": "1609 nonies BA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies BA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306635", "@num": "1609 nonies BA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies BA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306636", "@num": "1609 nonies BA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies BA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306638", "@num": "1609 nonies BA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies BA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302995", "@num": "163 bis G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303056", "@num": "163 tervicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 tervicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313727", "@num": "1740 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308340", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303291", "@num": "199 quindecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quindecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303258", "@num": "199 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303516", "@num": "217 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 217 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303666", "@num": "223 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309265", "@num": "238 bis HC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HC (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304456", "@num": "289 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 289 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304573", "@num": "302 bis MA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis MA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307114", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311174", "@num": "953", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 953 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311184", "@num": "954", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 954 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740292", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580851", "@num": "1062-1", "#text": "Code rural ancien - art. 1062-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580854", "@num": "1062-2", "#text": "Code rural ancien - art. 1062-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580856", "@num": "1062-3", "#text": "Code rural ancien - art. 1062-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315027", "@num": "L47 C", "#text": "Livre des procédures fiscales - art. L47 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315099", "@num": "L80 H", "#text": "Livre des procédures fiscales - art. L80 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "LOI DE FINANCES POUR 1998", "FISCALITE", "BUDGET 1998", "CODE GENERAL DES IMPOTS", "CGI", "CODE DU TRAVAIL", "CODE DE LA SECURITE SOCIALE", "CODE FORESTIER", "CODE GENERAL DES COLLECTIVITES TERRITORIALES", "CODE RURAL", "CODE DES PENSIONS CIVILES ET MILITAIRES DE RETRAITE", "CODE DE LA MUTUALITE", "CGCT", "IMPOT", "LIVRE DES PROCEDURES FISCALES", "RESSOURCE", "EQUILIBRE FINANCIER", "BUDGET GENERAL", "BUDGET ANNEXE", "COMPTE SPECIAL DU TRESOR", "PROJET DE LOI" ] }, "TITREFULL": "LOI de finances pour 1998 (n° 97-1269 du 30 décembre 1997) (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000569621", "NOR": "ECOX9700109L", "NUM": "97-1269", "DATE_PUBLI": "1997-12-31", "DATE_TEXTE": "1997-12-30", "NUM_PARUTION": 303, "ORIGINE_PUBLI": "JORF n°303 du 31 décembre 1997", "PAGE_DEB_PUBLI": 19261, "PAGE_FIN_PUBLI": 311297 } }, "META_COMMUN": { "ID": "JORFTEXT000000569621", "URL": "texte/version/JORF/TEXT/00/00/00/56/96/JORFTEXT000000569621.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9971269" } }, "VISAS": { "CONTENU": "

L'Assemblée nationale et le Sénat ont délibéré,

L'Assemblée nationale a adopté,

Vu la décision du Conseil constitutionnel no 97-395 DC en date du 30 décembre 1997,

Le Président de la République promulgue la loi dont la teneur suit :

Première partie

CONDITIONS GENERALES

DE L'EQUILIBRE FINANCIER

TITRE Ier

DISPOSITIONS RELATIVES AUX RESSOURCES

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

(En millions

de francs)

Institut national de l'audiovisuel....................

383,4

France 2....................

2 364,5

France 3....................

3 295,0

Société nationale de radiodiffusion et de télévision d'outre-mer....................

1 132,6

Radio France....................

2 544,0

Radio France internationale....................

294,6

Société européenne de programmes de télévision : la SEPT-Arte....................

956,5

Société de Télévision du savoir, de la formation et de l'emploi : La Cinquième....................

710,9

Total....................

11 681,5

Est approuvé, pour l'exercice 1998, le produit attendu des recettes des sociétés du secteur public de la communication audiovisuelle provenant de la publicité, pour un montant total de 4 419,8 millions de francs hors taxes.

TITRE II

DISPOSITIONS PERMANENTES

Fait à Paris, le 30 décembre 1997.

Jacques Chirac

Par le Président de la République :

Le Premier ministre,

Lionel Jospin

Le ministre de l'économie,

des finances et de l'industrie,

Dominique Strauss-Kahn

Le secrétaire d'Etat au budget,

Christian Sautter

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000569621", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006309265", "typelien": "TRANSFERT" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006309265", "liens_entrants": true }

Article 238 bis HC AUTONOME TRANSFERE, en vigueur du 31/07/1986 au 22/04/1998 (Code général des impôts)