{ "article": { "LEGIARTI000006309657": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "298 terdecies A", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1988-01-01", "DATE_DEBUT": "1986-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309657", "URL": "article/LEGI/ARTI/00/00/06/30/96/LEGIARTI000006309657.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0298APXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 298 septies 1°, 2°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 298 terdecies B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274482", "@num": "66", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 66 (V) JORF 31 décembre 1985 en vigueur le 1er juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000521986", "#text": "Décret 86-414 1986-03-13 art. 1 1°, art. 3 1° JORF 15 mars 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000521986", "@numtexte": "86-414", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-13" }, { "@id": "LEGIARTI000006275171", "@num": "88", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 88 (P) JORF 31 décembre 1987 en vigueur le 1er janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162830", "@fin": "1989-01-01", "#text": "REGIMES SPECIAUX.", "@debut": "1981-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147126", "@fin": "1989-01-01", "#text": "TAXE SUR LA VALEUR AJOUTEE *TVA*", "@debut": "1981-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133864", "@fin": "1989-01-01", "#text": "TAXES SUR LE CHIFFRE D'AFFAIRES ET TAXES ASSIMILEES", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309656", "@fin": "1986-03-15", "@num": "298 terdecies A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006309657", "@fin": "1988-01-01", "@num": "298 terdecies A", "@etat": "ABROGE", "@debut": "1986-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les taux prévus au 1° de l'article 298 septies, applicables aux quotidiens et assimilés en mière de taxe sur la valeur ajoutée, est étendu aux publications mentionnées au 2° du même article, qui répondent aux conditions fixées à l'article 298 terdecies B.
\n
" } }, "LEGIARTI000006274482": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "66", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1986-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006274482", "URL": "article/LEGI/ARTI/00/00/06/27/44/LEGIARTI000006274482.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDBXXXXXX066AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 266, 268 ter II, 297, 298 septies 1°, 298 terdecies A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000878230", "#text": "Loi 85-1403 1985-12-30 Finances pour 1986 JORF 31 décembre 1985 en vigueur le 1er juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006295597", "@num": "253", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 253 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295599", "@num": "255", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 255 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298715", "@num": "89 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 89 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301349", "@num": "50 duodecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 50 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312378", "@num": "1614", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1614 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309411", "@num": "266", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 266 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309436", "@num": "268 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 268 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304387", "@num": "281 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304391", "@num": "281 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309512", "@num": "281 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309575", "@num": "296 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 296 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309581", "@num": "297", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309644", "@num": "298 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309657", "@num": "298 terdecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 terdecies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309659", "@num": "298 terdecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 terdecies B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309663", "@num": "298 terdecies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 terdecies D (Ab)", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006274482", "@fin": "2999-01-01", "@num": "66", "@etat": "VIGUEUR", "@debut": "1986-07-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001867920", "@fin": "2999-01-01", "@num": "66", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A compter du 1er juillet 1986, les réfactions et abattements sur le chiffre d'affaires prévus par les articles 266, paragraphe 1 ter, alinéa b, et paragraphe 3, 268 ter, paragraphe II, 297, 298 septies, 1°, et 298 terdecies A du code général des impôts sont supprimés.
\n
Les nouveaux taux sont ceux qui résultaient de ces réfactions et abattements, arrondis à la deuxième décimale par défaut ; ils sont fixés par décret en Conseil d'Etat.
" } }, "LEGIARTI000006275171": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "88", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1988-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006275171", "URL": "article/LEGI/ARTI/00/00/06/27/51/LEGIARTI000006275171.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDXXXXXXX088AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000317543", "#text": "Loi 87-1060 1987-12-30 Finances pour 1988 JORF 31 décembre 1987 en vigueur le 1er janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006309645", "@num": "298 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309657", "@num": "298 terdecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 terdecies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309659", "@num": "298 terdecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 terdecies B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309661", "@num": "298 terdecies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 terdecies C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309663", "@num": "298 terdecies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 terdecies D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309665", "@num": "298 terdecies E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 terdecies E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000317543", "@nor": "ECOX8700122L", "@num": "87-1060", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°87-1060 du 30 décembre 1987 de finances pour 1988", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000317543", "@c_titre_court": "Loi n°87-1060 du 30 décembre 1987" }, { "@fin": "2999-01-01", "#text": "Loi n° 87-1060 du 30 décembre 1987 de finances pour 1988 (1)", "@debut": "1987-12-31", "@id_txt": "LEGITEXT000006068983", "@c_titre_court": "Loi n° 87-1060 du 30 décembre 1987" } ], "@date_publi": "1987-12-31", "@date_signature": "1987-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006275171", "@fin": "2007-09-01", "@num": "88", "@etat": "PERIME", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001491141", "@fin": "2999-01-01", "@num": "88", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Paragraphe modificateur
\n
II. - Les dispositions du présent article sont applicables à compter du 1er janvier 1989.
" } }, "LEGIARTI000006298715": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "89 ter", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1986-07-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006298715", "URL": "article/LEGI/ARTI/00/00/06/29/87/LEGIARTI000006298715.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0089ACXXXXXAA" } }, "NOTA": { "CONTENU": "
(1) Arrêté du 10 août 2001 (J.O. du 7 septembre).
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 76 ter", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000521986", "#text": "Décret 86-414 1986-03-13 art. 1 1° JORF 15 mars 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000521986", "@numtexte": "86-414", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-13" }, { "@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": "LEGIARTI000006304387", "@num": "281 quater", "#text": "Code général des impôts, CGI. - art. 281 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 juillet 1986", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2001-09-27 3C-3-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-04-22 3C-2-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006274482", "@num": "66", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 66 (V) JORF 31 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191411", "@fin": "2999-01-01", "#text": "D : Taux particuliers", "@debut": "1986-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179366", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162249", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146820", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133752", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006298715", "@fin": "2999-01-01", "@num": "89 ter", "@etat": "VIGUEUR", "@debut": "1986-07-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les dispositions prévues à l'article 281 quater du code général des impôts s'appliquent aux 140 premières séances où le public est admis moyennant paiement, à l'exclusion des séances entièrement gratuites.

2. Est considérée comme œuvre classique l'œuvre d'un auteur décédé depuis plus de cinquante ans ou d'un auteur décédé dont le nom figure sur une liste fixée par arrêté conjoint du ministre chargé des affaires culturelles et du ministre de l'économie et des finances (1).

3. La reprise d'une œuvre classique est considérée comme faisant l'objet d'une nouvelle mise en scène, lorsque celle-ci est réalisée dans une présentation nouvelle par rapport à des réalisations antérieures, en ce qui concerne l'interprétation ou la scénographie.

" } }, "LEGIARTI000006304387": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "281 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-24", "DATE_DEBUT": "1986-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304387", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304387.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0281AOXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 279 b sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 89 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274482", "@num": "66", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 66 (V) JORF 31 décembre 1985 en vigueur le 1er juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000521986", "#text": "Décret 86-414 1986-03-13 art. 1 1° JORF 15 mars 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000521986", "@numtexte": "86-414", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-13" }, { "@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": "LEGIARTI000006309578", "@num": "296 bis", "#text": "Code général des impôts, CGI. - art. 296 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051241675", "@num": "297", "#text": "Code général des impôts, CGI. - art. 297 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298715", "@num": "89 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 89 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191656", "@fin": "2999-01-01", "#text": "G : Taux particuliers", "@debut": "1986-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304387", "@fin": "1991-06-24", "@num": "281 quater", "@etat": "MODIFIE", "@debut": "1986-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304388", "@fin": "1997-04-11", "@num": "281 quater", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304389", "@fin": "2006-12-31", "@num": "281 quater", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304390", "@fin": "2012-01-01", "@num": "281 quater", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091628", "@fin": "2012-08-18", "@num": "281 quater", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026295979", "@fin": "2012-12-31", "@num": "281 quater", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028416981", "@fin": "2999-01-01", "@num": "281 quater", "@etat": "VIGUEUR", "@debut": "2012-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe sur la valeur ajoutée est perçue au taux de 2,10 % (1) en ce qui concerne les recettes réalisées aux entrées des premières représentations théâtrales d'oeuvres dramatiques, lyriques, musicales ou chorégraphiques nouvellement créées ou d'oeuvres classiques faisant l'objet d'une nouvelle mise en scène, ainsi que des spectacles de cirque comportant exclusivement des créations originales conçues et produites par l'entreprise et faisant appel aux services réguliers d'un groupe de musiciens.

Un décret définit la nature des oeuvres et fixe le nombre de représentations auxquelles ces dispositions sont applicables (2).

Ces dispositions ne s'appliquent pas aux recettes provenant :

a. Des représentations théâtrales à caractère pornographique;

b. De la vente de billets imposés aux taux réduit dans les conditions prévues au b. sexies de l'article 279.

(1) Taux applicable à compter du 1er juillet 1986.

(2) Annexe III, art. 89 ter.

" } }, "LEGIARTI000006304391": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "281 quinquies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1991-07-29", "DATE_DEBUT": "1986-07-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304391", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304391.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0281APXXXXXAA" } }, "NOTA": { "CONTENU": "
NOTA : Loi 91-716 art. 10 VI\" Les dispositions du présent article s'appliquent aux opérations réalisées à compter du 15 juillet 1991. Toutefois, si la présente loi n'est pas promulguée à cette date, les dispositions mentionnées ci-dessus entrent en vigueur le premier lundi qui suit cette promulgation.
\n
Toutefois, le redevable de la taxe peut bénéficier des dispositions actuellement en vigueur pour les acquisitions de terrains à bâtir réalisées avant le 1er janvier 1992, pour autant que l'accord des parties ait été formalisé par un acte enregistré avant le 15 juillet 1991.\"
" }, "LIENS": { "LIEN": [ { "#text": "CGI 691 I 2°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 253", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 255", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274482", "@num": "66", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 66 (V) JORF 31 décembre 1985 en vigueur le 1er juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000521986", "#text": "Décret 86-414 1986-03-13 art. 1 2° JORF 15 mars 1986, textes incorporés au code le 31 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000521986", "@numtexte": "86-414", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-13" }, { "@id": "LEGIARTI000006840343", "@num": "10", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 10 (V) JORF 27 juillet 1991, en vigueur le 29 juillet 1991, art. 10 VI", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191656", "@fin": "2999-01-01", "#text": "G : Taux particuliers", "@debut": "1986-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304391", "@fin": "1991-07-29", "@num": "281 quinquies", "@etat": "ABROGE", "@debut": "1986-07-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. La taxe sur la valeur ajoutée est perçue au taux de 13 % (1) en ce qui concerne les ventes et les apports en société de terrains à bâtir, de biens assimilés à ces terrains par le I de l'article 691, autres que ceux visés au 2° dudit I, ainsi que les indemnités de toute nature perçues par les personnes qui exercent sur ces immeubles un droit de propriété ou de jouissance (2).

\n
\n

II. Le taux de 13 % peut s'appliquer aux acquisitions de terrains attenant à ceux acquis précédemment en vue de la construction de maisons individuelles par des personnes physiques pour leur propre usage et à titre d'habitation principale (3). Toutefois, le bénéfice de cette disposition :

\n
\n

N'est applicable qu'à la fraction du terrain attenant qui, compte tenu de la superficie du terrain antérieurement acquis, n'excède pas 2.500 mètres carrés par maison ou la superficie minimale éxigée par la législation sur le permis de construire lorsqu'elle est supérieure;

\n
\n

Est subordonné à la condition que l'acquisition nouvelle soit effectuée moins de deux ans aprés l'achèvement de la construction.

\n
\n

(1) Taux applicable à compter du 1er juillet 1986.

\n
\n

(2) Voir toutefois annexe II, art. 253.

\n
\n

(3) Voir annexe II, art. 255.

du code de la construction et de l'habitation.

\n
" } }, "LEGIARTI000006309512": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "281 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-07-15", "DATE_DEBUT": "1986-07-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006309512", "URL": "article/LEGI/ARTI/00/00/06/30/95/LEGIARTI000006309512.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0281AQXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274482", "@num": "66", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 66 (V) JORF 31 décembre 1985 en vigueur le 1er juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006325034", "@num": "1", "#text": "Décret n°86-414 du 13 mars 1986 - art. 1 (V) JORF 15 mars 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000521986", "@numtexte": "86-414", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-13" }, { "@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": "LEGIARTI000006309578", "@num": "296 bis", "#text": "Code général des impôts, CGI. - art. 296 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051241675", "@num": "297", "#text": "Code général des impôts, CGI. - art. 297 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 juillet 1986", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162824", "@fin": "1988-07-15", "#text": "CALCUL DE LA TAXE.", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147125", "@fin": "1989-01-01", "#text": "TAXE SUR LA VALEUR AJOUTEE", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133864", "@fin": "1989-01-01", "#text": "TAXES SUR LE CHIFFRE D'AFFAIRES ET TAXES ASSIMILEES", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309512", "@fin": "1988-07-15", "@num": "281 sexies", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309513", "@fin": "1993-08-18", "@num": "281 sexies", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309514", "@fin": "1997-04-11", "@num": "281 sexies", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309515", "@fin": "2000-12-31", "@num": "281 sexies", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006309516", "@fin": "2999-01-01", "@num": "281 sexies", "@etat": "VIGUEUR", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Jusqu'au 31 décembre 1987, la taxe sur la valeur ajoutée est perçue au taux de 2,10 % en ce qui concerne les ventes d'animaux vivants de boucherie et de charcuterie faites à des personnes non assujetties à cette taxe (1).
\n
\n
(1) Taux applicable à compter du 1er juillet 1986.
\n
" } }, "LEGIARTI000006309575": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "296 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-01-01", "DATE_DEBUT": "1986-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309575", "URL": "article/LEGI/ARTI/00/00/06/30/95/LEGIARTI000006309575.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0296ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 281 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 281 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 281 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 255", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274482", "@num": "66", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 66 (V) JORF 31 décembre 1985 en vigueur le 1er juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006325036", "@num": "3", "#text": "Décret n°86-414 du 13 mars 1986 - art. 3 (V) JORF 15 mars 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000521986", "@numtexte": "86-414", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-13" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162827", "@fin": "1988-12-30", "#text": "REGIMES SPECIAUX.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147125", "@fin": "1989-01-01", "#text": "TAXE SUR LA VALEUR AJOUTEE", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133864", "@fin": "1989-01-01", "#text": "TAXES SUR LE CHIFFRE D'AFFAIRES ET TAXES ASSIMILEES", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309575", "@fin": "1988-01-01", "@num": "296 bis", "@etat": "MODIFIE", "@debut": "1986-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309576", "@fin": "1991-07-29", "@num": "296 bis", "@etat": "MODIFIE", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309577", "@fin": "1993-01-01", "@num": "296 bis", "@etat": "MODIFIE", "@debut": "1991-07-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006309578", "@fin": "2999-01-01", "@num": "296 bis", "@etat": "VIGUEUR", "@debut": "1993-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les départements de la Guadeloupe, de la Martinique et de la Réunion, la taxe sur la valeur ajoutée [*TVA*] est perçue au taux de (1) :
\n
a. 1,05 % [*pourcentage*] pour les opérations visées à l'article 281 quater;
\n
b. 1,75 % pour les opérations visées à l'article 281 sexies;
\n
c. 5,25 % pour les opérations visées à l'article 281 quinquies (2).
\n
(1) Taux applicables à compter du 1er juillet 1986.
\n
(2) Voir annexe II, art. 255.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006275171", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006309657", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006274482", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006309657", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000521986": { "SM": { "CONTENU": "EN FRANCE CONTINENTALE,DANS LES DEPARTEMENTS DE LA CORSE,DANS LES DEPARTEMENTS DE LA GUADELOUPE,DE LA MARTINIQUE ET DE LA REUNION,FIXATION DE CES TAUX." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878230", "#text": "Loi n°85-1403 du 30 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001867920", "@num": "66", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 66", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000318698", "#text": "Arrêté du 7 octobre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000318698", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-07" }, { "@id": "JORFTEXT000000312597", "#text": "Décret n°86-1086 du 7 octobre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFARTI000001867752", "@num": "1", "#text": "Décret n°86-1086 du 7 octobre 1986 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFARTI000001867972", "@num": "3", "#text": "Décret n°86-1086 du 7 octobre 1986 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFARTI000001097045", "@num": "4", "#text": "Décret n°86-1086 du 7 octobre 1986 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000006298715", "@num": "89 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 89 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301349", "@num": "50 duodecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 50 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304387", "@num": "281 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304391", "@num": "281 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309657", "@num": "298 terdecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 terdecies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309659", "@num": "298 terdecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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Article 298 terdecies A AUTONOME ABROGE, en vigueur du 01/07/1986 au 01/01/1988 (Code général des impôts)