{ "article": { "LEGIARTI000006310906": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 I", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006310906", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310906.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AJXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 26 I, III Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275456", "@num": "26", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 26 (P) JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162633", "@fin": "2018-01-01", "#text": "Section III : Biens exonérés", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147067", "@fin": "2018-01-01", "#text": "Chapitre I bis : Impôt de solidarité sur la fortune", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006310905", "@fin": "1987-01-01", "@num": "885 I", "@etat": "ABROGE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310906", "@fin": "1996-05-12", "@num": "885 I", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310907", "@fin": "2000-03-31", "@num": "885 I", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310908", "@fin": "2018-01-01", "@num": "885 I", "@etat": "ABROGE", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les objets d'antiquité, d'art ou de collection et les droits de la propriété littéraire et artistique ne sont pas compris dans les bases d'imposition à l'impôt de solidarité sur la fortune. Les droits de la propriété industrielle ne sont pas compris dans la base d'imposition à l'impôt de solidarité sur la fortune de leur inventeur.
\n
" } }, "LEGIARTI000006275456": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "26", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006275456", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275456.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX026AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 885 A à CGI 885 X, 1723 ter-00 A, 1723 ter-00 B, 1649 ter G, 1756 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006312539", "@num": "1649 ter G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 ter G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312852", "@num": "1723 ter-00 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 ter-00 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312858", "@num": "1723 ter-00 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 ter-00 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313029", "@num": "1756 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1756 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310870", "@num": "885 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310878", "@num": "885 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310880", "@num": "885 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310882", "@num": "885 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310886", "@num": "885 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310889", "@num": "885 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310895", "@num": "885 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310906", "@num": "885 I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310910", "@num": "885 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310916", "@num": "885 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310919", "@num": "885 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310930", "@num": "885 N", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310932", "@num": "885 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305575", "@num": "885 O bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 O bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305580", "@num": "885 O quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 O quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305582", "@num": "885 O quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 O quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305579", "@num": "885 O ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 O ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310936", "@num": "885 P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310942", "@num": "885 Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310926", "@num": "885 R", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310947", "@num": "885 S", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310951", "@num": "885 T", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 T (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305584", "@num": "885 T bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 T bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310957", "@num": "885 U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310970", "@num": "885 V", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 V (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310981", "@num": "885 V bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 V bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310975", "@num": "885 W", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 W (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310979", "@num": "885 X", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 X (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311275", "@num": "990 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311280", "@num": "990 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311282", "@num": "990 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311291", "@num": "990 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305588", "@num": "885 Y", "#text": "CODE GENERAL DES ITPOTS, CGI. - art. 885 Y (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006315918", "@num": "L183 A", "#text": "Livre des procédures fiscales - art. L183 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315653", "@num": "L23 A", "#text": "Livre des procédures fiscales - art. L23 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315045", "@num": "L59 B", "#text": "Livre des procédures fiscales - art. L59 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315705", "@num": "L64 A", "#text": "Livre des procédures fiscales - art. L64 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315732", "@num": "L72 A", "#text": "Livre des procédures fiscales - art. L72 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315749", "@num": "L76 B", "#text": "Livre des procédures fiscales - art. L76 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006275456", "@fin": "2007-09-01", "@num": "26", "@etat": "PERIME", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001489051", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Il est institué, à compter du 1er janvier 1989, un impôt annuel de solidarité sur la fortune. Sont applicables à cet impôt les articles 885 A à 885 X, 1723 ter OOA et 1723 ter OOB du code général des impôts qui sont remis en vigueur dans la rédaction qui résultait du décret n° 86-1086 du 7 octobre 1986.
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Alinéa modificateur
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II. à VIII. Paragraphes modificateurs.
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IX. - Les articles 1649 ter G et 1756 quinquies du code général des impôts sont remis en vigueur dans la rédaction qui est annexée au décret n° 82-881 du 15 octobre 1982.
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Les organismes visés à l'article 1649 ter G du code général des impôts doivent fournir, en outre, avant le 15 juin 1989, un relevé des contrats souscrits en 1986, 1987 et 1988.
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X. Paragraphe modificateur
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" } }, "LEGIARTI000006305582": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 O quinquies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-05", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006305582", "URL": "article/LEGI/ARTI/00/00/06/30/55/LEGIARTI000006305582.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885APXXXXXEA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 885 G, 885 O bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Instruction 2002-02-26 7S-4-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006275456", "@num": "26", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 26 (P) JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162634", "@fin": "2018-01-01", "#text": "Section IV : Biens professionnels", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147067", "@fin": "2018-01-01", "#text": "Chapitre I bis : Impôt de solidarité sur la fortune", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006305582", "@fin": "2003-08-05", "@num": "885 O quinquies", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305583", "@fin": "2018-01-01", "@num": "885 O quinquies", "@etat": "ABROGE", "@debut": "2003-08-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le redevable qui transmet les parts ou actions d'une société avec constitution d'un usufruit sur ces parts et actions à son profit peut retenir, pour l'application de l'article 885 G, la qualification professionnelle pour ces titres, à hauteur de la quotité de la valeur en pleine propriété des titres ainsi démembrés correspondant à la nue-propriété lorsque les conditions suivantes sont remplies :
\n
a) Le redevable remplissait, depuis trois ans au moins, avant le démembrement, les conditions requises pour que les parts et actions aient le caractère de biens professionnels ;
\n
b) La nue-propriété est transmise à un ascendant, un descendant, un frère ou une soeur du redevable ou de son conjoint ;
\n
c) Le nu-propriétaire exerce les fonctions et satisfait les conditions définies au 1° de l'article 885 O bis ;
\n
d) Dans le cas de transmission de parts sociales ou d'actions d'une société à responsabilité limitée, ou d'une société par actions, le redevable doit, soit détenir directement ou par l'intermédiaire de son conjoint ou de leurs ascendants ou descendants ou de leur frère ou soeur, en usufruit ou en pleine propriété, 25 % au moins du capital de la société transmise, soit détenir directement des actions ou parts sociales qui représentent au moins 75 % de la valeur brute de ses biens imposables, y compris les parts et actions précitées.
" } }, "LEGIARTI000006305588": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 Y", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-14", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006305588", "URL": "article/LEGI/ARTI/00/00/06/30/55/LEGIARTI000006305588.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AZXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 885 V bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006275456", "@num": "26", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 26 (P) JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162637", "@fin": "2018-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147067", "@fin": "2018-01-01", "#text": "Chapitre I bis : Impôt de solidarité sur la fortune", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006305588", "@fin": "1989-07-14", "@num": "885 Y", "@etat": "TRANSFERE", "@debut": "1988-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'impôt de solidarité sur la fortune du redevable ayant son domicile fiscal en France est réduit de la différence entre, d'une part, le total de cet impôt et des impôts dus en France et à l'étranger au titre des revenus et produits de l'année précédente, calculés avant imputation de l'avoir fiscal, des crédits d'impôt et des retenues non libératoires, et, d'autre part, 70% du total des revenus nets de frais professionnels soumis en France et à l'étranger à l'impôt sur le revenu au titre de l'année précédente et des produits soumis à un prélèvement libératoire de cet impôt.

Pour l'application du premier alinéa, lorsque l'impôt sur le revenu a frappé des revenus de personnes dont les biens n'entrent pas dans l'assiette de l'impôt de solidarité sur la fortune du redevable, il est réduit suivant le pourcentage du revenu de ces personnes par rapport au revenu total.

\n
" } }, "LEGIARTI000006312539": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 ter G", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006312539", "URL": "article/LEGI/ARTI/00/00/06/31/25/LEGIARTI000006312539.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1649AQXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 14 juillet 1989", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006275456", "@num": "26", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 26 (P) JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162976", "@fin": "2004-03-27", "#text": "II quinquies : Opérations portant sur des bijoux, pierreries, objets d'art, de collection ou d'antiquité", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147099", "@fin": "2999-01-01", "#text": "Chapitre premier : Obligations des contribuables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006312538", "@fin": "1986-07-12", "@num": "1649 ter G", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312539", "@fin": "2002-01-01", "@num": "1649 ter G", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006312540", "@fin": "2004-03-27", "@num": "1649 ter G", "@etat": "ABROGE", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sociétés, compagnies d'assurances et tous autres assureurs français ou étrangers ou leurs représentants en France sont tenus d'établir annuellement et de fournir à la direction des services fiscaux du lieu de leur principal établissement un relevé comportant les nom, prénoms et adresses des personnes ayant assuré des bijoux, pierreries, objets d'art, de collection ou d'antiquité pour un montant supérieur à 100.000 F (1).
\n
\n
(1) Ces mêmes organismes doivent fournir, en outre, avant le 15 juin 1989, un relevé des contrats souscrits en 1986, 1987 et 1988.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006275456", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006310906", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000508832": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 39,38 INCORPORE DANS LE CGI.
ART. 26-I INCORPORE AU LIVRE DES PROCEDURES FISCALES.
ART. 85 (CGCT)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000316246", "#text": "Loi du 22 octobre 1940", "@sens": "source", "@cidtexte": "JORFTEXT000000316246", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1940-10-22" }, { "@id": "JORFTEXT000000695332", "#text": "Loi n° 48-777 du 4 mai 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000695332", "@numtexte": "48-777", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1948-05-04" }, { "@id": "JORFTEXT000000310036", "#text": "Loi n°49-310 du 8 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000310036", "@numtexte": "49-310", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-08" }, { "@id": "JORFARTI000001295127", "@num": "16", "#text": "Loi n°49-310 du 8 mars 1949 - art. 16", "@sens": "source", "@cidtexte": "JORFTEXT000000310036", "@numtexte": "49-310", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-08" }, { "@id": "JORFTEXT000000692445", "#text": "Loi n°49-420 du 25 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "JORFTEXT000000692192", "#text": "Loi n°49-1098 du 2 août 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692192", "@numtexte": "49-1098", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-08-02" }, { "@id": "JORFTEXT000000888570", "#text": "Loi n°51-695 du 24 mai 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000888570", "@numtexte": "51-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000314905", "#text": "Loi n° 61-1396 du 21 décembre 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFARTI000001295336", "@num": "41", "#text": "Loi n° 61-1396 du 21 décembre 1961 - art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFTEXT000000691977", "#text": "Loi n°65-997 du 29 novembre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000691977", "@numtexte": "65-997", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-11-29" }, { "@id": "LEGIARTI000006316544", "@num": "5", "#text": "Ordonnance n°67-837 du 28 septembre 1967 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889064", "@numtexte": "67-837", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "JORFTEXT000000889064", "#text": "Ordonnance n°67-837 du 28 septembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000889064", "@numtexte": "67-837", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "JORFTEXT000000693194", "#text": "Loi n°69-1160 du 24 décembre 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "JORFTEXT000000699030", "#text": "Loi n°75-1242 du 27 décembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000699030", "@numtexte": "75-1242", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-27" }, { "@id": "JORFARTI000001691429", "@num": "17", "#text": "Loi n°75-1242 du 27 décembre 1975 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000699030", "@numtexte": "75-1242", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-27" }, { "@id": "JORFTEXT000000503960", "#text": "Loi n°82-155 du 11 février 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000503960", "@numtexte": "82-155", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-02-11" }, { "@id": "JORFARTI000001681564", "@num": "11", "#text": "Loi n°82-155 du 11 février 1982 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000503960", "@numtexte": "82-155", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-02-11" }, { "@id": "JORFARTI000001295470", "@num": "26", "#text": "Loi n°82-155 du 11 février 1982 - art. 26", "@sens": "source", "@cidtexte": "JORFTEXT000000503960", "@numtexte": "82-155", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-02-11" }, { "@id": "JORFTEXT000000339926", "#text": "Ordonnance n°82-283 du 26 mars 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "JORFARTI000001889839", "@num": "2", "#text": "Ordonnance n°82-283 du 26 mars 1982 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "JORFARTI000001502788", "@num": "6", "#text": "Ordonnance n°82-283 du 26 mars 1982 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "JORFTEXT000000692492", "#text": "LOI n° 83-636 du 13 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFARTI000001104587", "@num": "33", "#text": "LOI n° 83-636 du 13 juillet 1983 - art. 33", "@sens": "source", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 DE FINANCES POUR 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001493148", "@num": "25", "#text": "Loi n°84-1208 DE FINANCES POUR 1985 - art. 25", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000693456", "#text": "Loi n° 85-695 du 11 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFARTI000001681637", "@num": "1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000320895", "#text": "Loi n°85-1268 du 29 novembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000320895", "@numtexte": "85-1268", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-11-29" }, { "@id": "JORFARTI000002280414", "@num": "1", "#text": "Loi n°85-1268 du 29 novembre 1985 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320895", "@numtexte": "85-1268", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-11-29" }, { "@id": "JORFTEXT000000878230", "#text": "Loi n°85-1403 du 30 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002280760", "@num": "10", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002280759", "@num": "7", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006275027", "@num": "20", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000512460", "#text": "Loi n°86-824 du 11 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFARTI000001686349", "@num": "20", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 20", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000312597", "#text": "Décret n°86-1086 du 7 octobre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFTEXT000000317305", "#text": "LOI n° 86-1317 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFARTI000002280316", "@num": "31", "#text": "LOI n° 86-1317 du 30 décembre 1986 - art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFARTI000002072698", "@num": "37", "#text": "LOI n° 86-1317 du 30 décembre 1986 - art. 37", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000321419", "#text": "Loi n°87-572 du 23 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321419", "@nortexte": "ASEX8700088L", "@numtexte": "87-572", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000006671238", "@num": "18", "#text": "Loi n°87-572 du 23 juillet 1987 - art. 18 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321419", "@nortexte": "ASEX8700088L", "@numtexte": "87-572", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "JORFTEXT000000317543", "#text": "Loi n°87-1060 du 30 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFARTI000001331506", "@num": "36", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 36", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGITEXT000006069028", "#text": "Loi n°88-1149 du 23 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275438", "@num": "1", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006317593", "@num": "14", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 14 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275448", "@num": "15", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 15 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275449", "@num": "16", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 16 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275450", "@num": "17", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006317595", "@num": "20", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275453", "@num": "22", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 22 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275456", "@num": "26", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 26 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275457", "@num": "27", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 27 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275459", "@num": "29", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 29 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275440", "@num": "3", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275461", "@num": "31", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275465", "@num": "37", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 37 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006317599", "@num": "39", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275467", "@num": "40", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275468", "@num": "43", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006317592", "@num": "6", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006317592", "@num": "6", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275470", "@num": "63", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 63 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275473", "@num": "71", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 71 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275474", "@num": "72", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 72 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275474", "@num": "72", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 72 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275477", "@num": "75", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275479", "@num": "77", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 77 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275481", "@num": "79", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 79 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275443", "@num": "8", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275484", "@num": "82", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275486", "@num": "85", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 85 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275488", "@num": "86", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 86 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275490", "@num": "88", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 88 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275444", "@num": "9", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000523097", "#text": "Décret n°89-4 du 4 janvier 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000523097", "@nortexte": "ECOT8910036D", "@numtexte": "89-4", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-01-04" }, { "@id": "JORFTEXT000000318163", "#text": "Arrêté du 4 janvier 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000318163", "@nortexte": "BUDF8820192A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-01-04" }, { "@id": "JORFTEXT000000498767", "#text": "Arrêté du 10 janvier 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000498767", "@nortexte": "ECOT8910037A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-01-10" }, { "@id": "JORFTEXT000000841129", "#text": "Arrêté du 1 février 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000841129", "@nortexte": "BUDR8905008A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-02-01" }, { "@id": "LEGITEXT000006058782", "#text": "Arrêté du 30 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000476533", "@nortexte": "BUDD8870018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006328759", "@num": "1", "#text": "Arrêté du 30 décembre 1988 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000476533", "@nortexte": "BUDD8870018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006328760", "@num": "2", "#text": "Arrêté du 30 décembre 1988 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000476533", "@nortexte": "BUDD8870018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006328761", "@num": "3", "#text": "Arrêté du 30 décembre 1988 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000476533", "@nortexte": "BUDD8870018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006328762", "@num": "ANNEXE", "#text": "Arrêté du 30 décembre 1988 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000476533", "@nortexte": "BUDD8870018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-12-30" }, { "@id": "JORFTEXT000000667468", "#text": "Arrêté du 9 février 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000667468", "@nortexte": "ECOT8910039A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-02-09" }, { "@id": "LEGITEXT000006058799", "#text": "Arrêté du 8 février 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000846375", "@nortexte": "ECOT8916063A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-02-08" }, { "@id": "LEGIARTI000006757183", "@num": "1", "#text": "Arrêté du 8 février 1989 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000846375", "@nortexte": "ECOT8916063A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-02-08" }, { "@id": "LEGIARTI000006757183", "@num": "1", "#text": "Arrêté du 8 février 1989 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000846375", "@nortexte": "ECOT8916063A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-02-08" }, { "@id": "LEGIARTI000006757193", "@num": "2", "#text": "Arrêté du 8 février 1989 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000846375", "@nortexte": "ECOT8916063A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-02-08" }, { "@id": "LEGIARTI000006757206", "@num": "3", "#text": "Arrêté du 8 février 1989 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000846375", "@nortexte": "ECOT8916063A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-02-08" }, { "@id": "LEGIARTI000006757207", "@num": "3", "#text": "Arrêté du 8 février 1989 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000846375", "@nortexte": "ECOT8916063A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-02-08" }, { "@id": "LEGIARTI000006757212", "@num": "4", "#text": "Arrêté du 8 février 1989 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000846375", "@nortexte": "ECOT8916063A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-02-08" }, { "@id": "LEGIARTI000006757213", "@num": "4", "#text": "Arrêté du 8 février 1989 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000846375", "@nortexte": "ECOT8916063A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-02-08" }, { "@id": "JORFTEXT000000522639", "#text": "Décret n°89-148 du 6 mars 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000522639", "@nortexte": "BUSF8910007D", "@numtexte": "89-148", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-06" }, { "@id": "JORFTEXT000000664480", "#text": "Arrêté du 7 mars 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000664480", "@nortexte": "ECOT8910040A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-03-07" }, { "@id": "JORFTEXT000000664479", "#text": "Arrêté du 7 mars 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000664479", "@nortexte": "ECOT8910041A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-03-07" }, { "@id": "JORFTEXT000000872106", "#text": "Décret n°89-170 du 14 mars 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000872106", "@nortexte": "BUDF8910016D", "@numtexte": "89-170", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-14" }, { "@id": "LEGITEXT000006067004", "#text": "Décret n°89-170 du 14 mars 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000872106", "@nortexte": "BUDF8910016D", "@numtexte": "89-170", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-14" }, { "@id": "LEGIARTI000006325678", "@num": "1", "#text": "Décret n°89-170 du 14 mars 1989 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872106", "@nortexte": "BUDF8910016D", "@numtexte": "89-170", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-14" }, { "@id": "LEGIARTI000006325678", "@num": "1", "#text": "Décret n°89-170 du 14 mars 1989 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872106", "@nortexte": "BUDF8910016D", "@numtexte": "89-170", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-14" }, { "@id": "LEGIARTI000006325680", "@num": "2", "#text": "Décret n°89-170 du 14 mars 1989 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872106", "@nortexte": "BUDF8910016D", "@numtexte": "89-170", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-14" }, { "@id": "LEGIARTI000006325680", "@num": "2", "#text": "Décret n°89-170 du 14 mars 1989 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872106", "@nortexte": "BUDF8910016D", "@numtexte": "89-170", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-14" }, { "@id": "LEGIARTI000045515626", "@num": "2", "#text": "Décret n°89-170 du 14 mars 1989 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872106", "@nortexte": "BUDF8910016D", "@numtexte": "89-170", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-14" }, { "@id": "LEGITEXT000006058874", "#text": "Arrêté du 15 mars 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000315410", "@nortexte": "BUDF8900003A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-03-15" }, { "@id": "LEGIARTI000006328804", "@num": "1", "#text": "Arrêté du 15 mars 1989 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000315410", "@nortexte": "BUDF8900003A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-03-15" }, { "@id": "JORFTEXT000000691123", "#text": "Arrêté du 22 mars 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000691123", "@nortexte": "SPSS8900597A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-03-22" }, { "@id": "LEGITEXT000006058904", "#text": "Arrêté du 13 avril 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000864251", "@nortexte": "ECOT8916070A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-04-13" }, { "@id": "LEGIARTI000006757240", "@num": "1", "#text": "Arrêté du 13 avril 1989 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864251", "@nortexte": "ECOT8916070A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-04-13" }, { "@id": "LEGIARTI000006757240", "@num": "1", "#text": "Arrêté du 13 avril 1989 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864251", "@nortexte": "ECOT8916070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-04-13" }, { "@id": "LEGIARTI000006757249", "@num": "2", "#text": "Arrêté du 13 avril 1989 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864251", "@nortexte": "ECOT8916070A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-04-13" }, { "@id": "LEGIARTI000006757258", "@num": "3", "#text": "Arrêté du 13 avril 1989 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864251", "@nortexte": "ECOT8916070A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-04-13" }, { "@id": "LEGIARTI000006757265", "@num": "4", "#text": "Arrêté du 13 avril 1989 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864251", "@nortexte": "ECOT8916070A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-04-13" }, { "@id": "JORFTEXT000000522647", "#text": "Décret n°89-237 du 17 avril 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000522647", "@nortexte": "ECOX8910094D", "@numtexte": "89-237", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-04-17" }, { "@id": "JORFTEXT000000704544", "#text": "Arrêté du 27 avril 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000704544", "@nortexte": "ECOT8910046A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-04-27" }, { "@id": "JORFTEXT000000871125", "#text": "Arrêté du 15 mars 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000871125", "@nortexte": "BUDL8900039A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-03-15" }, { "@id": "JORFTEXT000000690665", "#text": "Arrêté du 31 mai 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000690665", "@nortexte": "BUDR8905027A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-05-31" }, { "@id": "JORFTEXT000000699654", "#text": "Décret n°89-353 du 5 juin 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000699654", "@nortexte": "BUDF8910028D", "@numtexte": "89-353", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-06-05" }, { "@id": "LEGITEXT000006067105", "#text": "Décret n°89-353 du 5 juin 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000699654", "@nortexte": "BUDF8910028D", "@numtexte": "89-353", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-06-05" }, { "@id": "LEGIARTI000006325709", "@num": "1", "#text": "Décret n°89-353 du 5 juin 1989 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699654", "@nortexte": "BUDF8910028D", "@numtexte": "89-353", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-06-05" }, { "@id": "JORFTEXT000000691141", "#text": "Arrêté du 7 juin 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000691141", "@nortexte": "ECOT8910050A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-06-07" }, { "@id": "JORFTEXT000000661330", "#text": "Arrêté du 4 juillet 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000661330", "@nortexte": "BUDR8905033A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-07-04" }, { "@id": "JORFTEXT000000684312", "#text": "Loi n°89-466 du 10 juillet 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000684312", "@nortexte": "FPPX8900050L", "@numtexte": "89-466", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "JORFARTI000001493186", "@num": "4", "#text": "Loi n°89-466 du 10 juillet 1989 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000684312", "@nortexte": "FPPX8900050L", "@numtexte": "89-466", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "LEGITEXT000006059193", "#text": "Arrêté du 18 septembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000479093", "@nortexte": "ECOT8916074A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-09-18" }, { "@id": "LEGIARTI000006757326", "@num": "1", "#text": "Arrêté du 18 septembre 1989 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000479093", "@nortexte": "ECOT8916074A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-09-18" }, { "@id": "LEGIARTI000006757326", "@num": "1", "#text": "Arrêté du 18 septembre 1989 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000479093", "@nortexte": "ECOT8916074A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-09-18" }, { "@id": "LEGIARTI000006757327", "@num": "1", "#text": "Arrêté du 18 septembre 1989 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000479093", "@nortexte": "ECOT8916074A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-09-18" }, { "@id": "LEGIARTI000006757327", "@num": "1", "#text": "Arrêté du 18 septembre 1989 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000479093", "@nortexte": "ECOT8916074A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-09-18" }, { "@id": "LEGIARTI000006757334", "@num": "2", "#text": "Arrêté du 18 septembre 1989 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000479093", "@nortexte": "ECOT8916074A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-09-18" }, { "@id": "LEGIARTI000006757340", "@num": "3", "#text": "Arrêté du 18 septembre 1989 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000479093", "@nortexte": "ECOT8916074A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-09-18" }, { "@id": "LEGIARTI000006757346", "@num": "4", "#text": "Arrêté du 18 septembre 1989 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000479093", "@nortexte": "ECOT8916074A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-09-18" }, { "@id": "LEGIARTI000006757347", "@num": "4", "#text": "Arrêté du 18 septembre 1989 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000479093", "@nortexte": "ECOT8916074A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-09-18" }, { "@id": "JORFTEXT000000499612", "#text": "Arrêté du 30 octobre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000499612", "@nortexte": "BUDF8900008A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-10-30" }, { "@id": "JORFTEXT000000336188", "#text": "Décret n°89-801 du 27 octobre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "JORFARTI000002075906", "@num": "1", "#text": "Décret n°89-801 du 27 octobre 1989 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "JORFARTI000002477745", "@num": "2", "#text": "Décret n°89-801 du 27 octobre 1989 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "JORFTEXT000000336189", "#text": "Décret n°89-802 du 27 octobre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000336189", "@nortexte": "BUDF8900007D", "@numtexte": "89-802", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "JORFTEXT000000882220", "#text": "Décret n°89-829 du 10 novembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000882220", "@nortexte": "BUDF8920241D", "@numtexte": "89-829", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-11-10" }, { "@id": "LEGITEXT000006067370", "#text": "Décret n°89-829 du 10 novembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000882220", "@nortexte": "BUDF8920241D", "@numtexte": "89-829", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-11-10" }, { "@id": "LEGIARTI000006325808", "@num": "1", "#text": "Décret n°89-829 du 10 novembre 1989 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882220", "@nortexte": "BUDF8920241D", "@numtexte": "89-829", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-11-10" }, { "@id": "LEGIARTI000006325810", "@num": "2", "#text": "Décret n°89-829 du 10 novembre 1989 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882220", "@nortexte": "BUDF8920241D", "@numtexte": "89-829", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-11-10" }, { "@id": "LEGIARTI000006325811", "@num": "3", "#text": "Décret n°89-829 du 10 novembre 1989 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882220", "@nortexte": "BUDF8920241D", "@numtexte": "89-829", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-11-10" }, { "@id": "LEGIARTI000006325812", "@num": "4", "#text": "Décret n°89-829 du 10 novembre 1989 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882220", "@nortexte": "BUDF8920241D", "@numtexte": "89-829", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-11-10" }, { "@id": "JORFTEXT000000881556", "#text": "Décret n°89-886 du 14 décembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGITEXT000006067401", "#text": "Décret n°89-886 du 14 décembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGIARTI000006325821", "@num": "1", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGIARTI000006325821", "@num": "1", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGIARTI000006325822", "@num": "2", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGIARTI000006325822", "@num": "2", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGIARTI000006325823", "@num": "2", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGIARTI000006325823", "@num": "2", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGIARTI000006325825", "@num": "4", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGIARTI000006325825", "@num": "4", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGIARTI000006325826", "@num": "4", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGIARTI000006325826", "@num": "4", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGIARTI000006325827", "@num": "5", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGIARTI000006325827", "@num": "5", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGIARTI000006317667", "@num": "29", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 29 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317689", "@num": "49", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000525085", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000525085", "@nortexte": "ECOT8916093A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-08" }, { "@id": "LEGITEXT000006075238", "#text": "Arrêté du 8 janvier 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000525085", "@nortexte": "ECOT8916093A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-08" }, { "@id": "LEGIARTI000006757465", "@num": "1", "#text": "Arrêté du 8 janvier 1990 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525085", "@nortexte": "ECOT8916093A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-08" }, { "@id": "LEGIARTI000006757465", "@num": "1", "#text": "Arrêté du 8 janvier 1990 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525085", "@nortexte": "ECOT8916093A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-08" }, { "@id": "LEGIARTI000006757472", "@num": "2", "#text": "Arrêté du 8 janvier 1990 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525085", "@nortexte": "ECOT8916093A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-08" }, { "@id": "LEGIARTI000006757483", "@num": "3", "#text": "Arrêté du 8 janvier 1990 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525085", "@nortexte": "ECOT8916093A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-08" }, { "@id": "LEGIARTI000006757493", "@num": "4", "#text": "Arrêté du 8 janvier 1990 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525085", "@nortexte": "ECOT8916093A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-08" }, { "@id": "JORFTEXT000000158883", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000158883", "@nortexte": "BUDL9000015A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-05" }, { "@id": "JORFTEXT000000707300", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000707300", "@nortexte": "BUDL9000014A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000166186", "#text": "LOI89-935", "@sens": "cible", "@cidtexte": "JORFTEXT000000166186", "@nortexte": "ECOX8900115Z", "@numtexte": "89-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000708998", "#text": "DECRET90-508", "@sens": "cible", "@cidtexte": "JORFTEXT000000708998", "@nortexte": "AGRS9001179D", "@numtexte": "90-508", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-25" }, { "@id": "JORFTEXT000000351308", "#text": "DECRET90-561", "@sens": "cible", "@cidtexte": "JORFTEXT000000351308", "@nortexte": "BUDF9010042D", "@numtexte": "90-561", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-04" }, { "@id": "JORFTEXT000000717059", "#text": "DECRET90-798", "@sens": "cible", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000006317995", "@num": "46", "#text": "Loi - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000864574", "#text": "Loi n°90-1169 du 29 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000504589", "#text": "Décret n°91-633 du 4 juillet 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000504589", "@nortexte": "BUDF9100009D", "@numtexte": "91-633", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-07-04" }, { "@id": "JORFTEXT000000667997", "#text": "Arrêté du 9 septembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000667997", "@nortexte": "BUDF9100021A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1991-09-09" }, { "@id": "JORFTEXT000000720158", "#text": "DECRET91-883", "@sens": "cible", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "JORFTEXT000000882118", "#text": "Décret n°91-1293 du 23 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882118", "@nortexte": "BUDZ9100009D", "@numtexte": "91-1293", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "LEGITEXT000006067561", "#text": "Décret n°91-1293 du 23 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882118", "@nortexte": "BUDZ9100009D", "@numtexte": "91-1293", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "LEGIARTI000006374220", "@num": "1", "#text": "Décret n°91-1293 du 23 décembre 1991 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000882118", "@nortexte": "BUDZ9100009D", "@numtexte": "91-1293", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "LEGIARTI000006374221", "@num": "2", "#text": "Décret n°91-1293 du 23 décembre 1991 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882118", "@nortexte": "BUDZ9100009D", "@numtexte": "91-1293", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "LEGIARTI000006374222", "@num": "3", "#text": "Décret n°91-1293 du 23 décembre 1991 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882118", "@nortexte": "BUDZ9100009D", "@numtexte": "91-1293", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "LEGIARTI000006374223", "@num": "4", "#text": "Décret n°91-1293 du 23 décembre 1991 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882118", "@nortexte": "BUDZ9100009D", "@numtexte": "91-1293", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "LEGIARTI000006374224", "@num": "5", "#text": "Décret n°91-1293 du 23 décembre 1991 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882118", "@nortexte": "BUDZ9100009D", "@numtexte": "91-1293", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "LEGIARTI000006374225", "@num": "6", "#text": "Décret n°91-1293 du 23 décembre 1991 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882118", "@nortexte": "BUDZ9100009D", "@numtexte": "91-1293", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "JORFTEXT000000356189", "#text": "DECRET92-234", "@sens": "cible", "@cidtexte": "JORFTEXT000000356189", "@nortexte": "BUDF9200005D", "@numtexte": "92-234", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-03-11" }, { "@id": "JORFTEXT000000712696", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000712696", "@nortexte": "SPSS9202980A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-11-20" }, { "@id": "JORFTEXT000000346314", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000346314", "@nortexte": "AGRS9202312A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-11-23" }, { "@id": "JORFTEXT000000545099", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000545099", "@nortexte": "BUDB9330008A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-02-05" }, { "@id": "LEGIARTI000006932645", "@num": "22", "#text": "Loi n° 93-923 du 19 juillet 1993 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000361895", "@nortexte": "ECOX9300080L", "@numtexte": "93-923", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-07-19" }, { "@id": "LEGIARTI000006367645", "@num": "63", "#text": "Loi n°94-1134 du 27 décembre 1994 - art. 63 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000732896", "@nortexte": "ATRX9400038L", "@numtexte": "94-1134", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-27" }, { "@id": "LEGIARTI000006367644", "@num": "63", "#text": "Loi n°94-1134 du 27 décembre 1994 - art. 63 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000732896", "@nortexte": "ATRX9400038L", "@numtexte": "94-1134", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-27" }, { "@id": "LEGIARTI000006367643", "@num": "63", "#text": "Loi n°94-1134 du 27 décembre 1994 - art. 63 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000732896", "@nortexte": "ATRX9400038L", "@numtexte": "94-1134", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-27" }, { "@id": "LEGIARTI000006367646", "@num": "63", "#text": "Loi n°94-1134 du 27 décembre 1994 - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000732896", "@nortexte": "ATRX9400038L", "@numtexte": "94-1134", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-27" }, { "@id": "JORFTEXT000000559120", "#text": "LOI96-142", "@sens": "cible", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006344082", "@num": "4", "#text": "Décret n°2000-318 du 7 avril 2000 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "JORFTEXT000000776540", "#text": "Décret2003-454", "@sens": "cible", "@cidtexte": "JORFTEXT000000776540", "@nortexte": "FPPA0300018D", "@numtexte": "2003-454", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-05-15" }, { "@id": "LEGIARTI000006322456", "@num": "46", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322457", "@num": "46", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000017924119", "@num": "46", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000020031713", "@num": "46", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFARTI000022867290", "#text": "Décision n° 2010-44 QPC du 29 septembre 2010 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022867289", "@nortexte": "CSCX1024952S", "@numtexte": "2010-44 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2010-09-29" }, { "@id": "JORFARTI000026289263", "#text": "Décision n°2012-654 DC du 9 août 2012 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026289262", "@nortexte": "CSCL1232225S", "@numtexte": "2012-654 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2012-08-09" }, { "@id": "JORFARTI000038486075", "@num": "1", "#text": "Décision n°2019-782 QPC du 17 mai 2019 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038486062", "@nortexte": "CSCX1914425S", "@numtexte": "2019-782 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2019-05-17" }, { "@id": "JORFARTI000038486063", "#text": "Décision n°2019-782 QPC du 17 mai 2019 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038486062", "@nortexte": "CSCX1914425S", "@numtexte": "2019-782 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2019-05-17" }, { "@id": "LEGITEXT000006073316", "#text": "Arrêté du 31 mars 1989", "@sens": "cible", "@cidtexte": "LEGITEXT000006073316", "@nortexte": "ECOT8916068A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-03-31" }, { "@id": "LEGIARTI000006757285", "@num": "1", "#text": "Arrêté du 31 mars 1989 - art. 1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073316", "@nortexte": "ECOT8916068A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-03-31" }, { "@id": "LEGIARTI000006757285", "@num": "1", "#text": "Arrêté du 31 mars 1989 - art. 1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073316", "@nortexte": "ECOT8916068A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-03-31" }, { "@id": "LEGIARTI000006757294", "@num": "2", "#text": "Arrêté du 31 mars 1989 - art. 2 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073316", "@nortexte": "ECOT8916068A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-03-31" }, { "@id": "LEGIARTI000006757305", "@num": "3", "#text": "Arrêté du 31 mars 1989 - art. 3 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073316", "@nortexte": "ECOT8916068A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-03-31" }, { "@id": "LEGIARTI000006299815", "@num": "360", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 360 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298346", "@num": "46 quater-0 ZT", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZT (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298347", "@num": "46 quater-0 ZU", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZU (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298455", "@num": "49 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311337", "@num": "1001", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1001 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306094", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302701", "@num": "150 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307902", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311908", "@num": "1641", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1641 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312030", "@num": "1648 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312751", "@num": "1668", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1668 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303171", "@num": "199 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303178", "@num": "199 quater D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quater D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303284", "@num": "199 quaterdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quaterdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303372", "@num": "199 terdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308674", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308789", "@num": "223 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308955", "@num": "235 ter E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309083", "@num": "238 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309222", "@num": "244 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309481", "@num": "279", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 279 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309584", "@num": "297", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310748", "@num": "719", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 719 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310762", "@num": "724", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 724 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310769", "@num": "725", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 725 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310870", "@num": "885 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310895", "@num": "885 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310906", "@num": "885 I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310957", "@num": "885 U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310970", "@num": "885 V", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 V (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307142", "@num": "92", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311307", "@num": "995", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 995 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825136", "@num": "L313-1", "#text": "Code de la construction et de l'habitation. - art. L313-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615097", "@num": "266 quater", "#text": "Code des douanes - art. 266 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615167", "@num": "266 ter", "#text": "Code des douanes - art. 266 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390873", "@num": "L2334-27", "#text": "Code général des collectivités territoriales - art. L2334-27 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390874", "@num": "L2334-27", "#text": "Code général des collectivités territoriales - art. L2334-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390875", "@num": "L2334-28", "#text": "Code général des collectivités territoriales - art. L2334-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390876", "@num": "L2334-29", "#text": "Code général des collectivités territoriales - art. L2334-29 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390877", "@num": "L2334-29", "#text": "Code général des collectivités territoriales - art. L2334-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390878", "@num": "L2334-30", "#text": "Code général des collectivités territoriales - art. L2334-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390879", "@num": "L2334-31", "#text": "Code général des collectivités territoriales - art. L2334-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069632", "#text": "Décret n°89-148 du 6 mars 1989", "@sens": "cible", "@cidtexte": "LEGITEXT000006069632", "@nortexte": "BUDF8910007D", "@numtexte": "89-148", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-06" }, { "@id": "LEGIARTI000006325674", "@num": "1", "#text": "Décret n°89-148 du 6 mars 1989 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069632", "@nortexte": "BUDF8910007D", "@numtexte": "89-148", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-06" }, { "@id": "LEGIARTI000006316171", "@num": "R45 D-1", "#text": "Livre des procédures fiscales - art. R45 D-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316169", "@num": "R45 D-1", "#text": "Livre des procédures fiscales - art. R45 D-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316170", "@num": "R45 D-1", "#text": "Livre des procédures fiscales - art. R45 D-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 88-1149 du 23 décembre 1988", "MCS_TXT": { "MC": [ "BUDGET 1989", "LOI DE FINANCES", "BUDGET", "LOI DE FINANCES POUR 1989", "NAVIGATION FLUVIALE", "DROIT DE CONSOMMATION", "TRANSMISSION", "HAUT-RHIN", "COMMUNE", "LIVRE DES PROCEDURES FISCALES", "SERVICE CIVIL", "TRAVAIL A TEMPS PARTIEL", "COTISATION", "SICOMI", "INDEMNITE COMMUNALE", "SOCIETE NATIONALE DE TELEVISION", "SOUSCRIPTION", "RECOUVREMENT", "ENCHERE PUBLIQUE", "ALLOCATION", "SUPPRESSION", "EXONERATION", "TITRE", "ALLEGEMENT", "ENTREPRISE PETROLIERE", "INSTITUTEUR", "PART SALARIALE", "REGIME DE FAVEUR", "TRANSACTION", "VIDEO", "REPORT DE CREDIT", "PROPRIETE INDUSTRIELLE", "FRANCE", "CAISSE NATIONALE DES BANQUES", "AIDE A LA CREATION", "PRESTATION DE SERVICE", "COMMERCE", "ART", "OPAC", "CAPITAL", "ATTENTAT", "ACCEDANT A LA PROPRIETE", "AIDE AU LOGEMENT", "LOGEMENT", "PERSONNEL", "ENTREPRISE D'ASSURANCE", "DROGUE", "FORMATION PROFESSIONNELLE", "OPERATION FINANCIERE", "EMPRUNT COMMUNAUTAIRE", "LIEU PUBLIC", "DECLARATION ABREGEE", "PARTICIPATION DE L'EMPLOYEUR", "REDUCTION D'IMPOT", "POLLUTION DE L'EAU", "COMPTE D'AVANCE", "ORGANISME DE PLACEMENT COLLECTIF", "EXPLOITATION AGRICOLE A RESPONSABILITE LIMITEE", "HLM", "RISQUE INDUSTRIEL", "FONDS COMMUN DE PLACEMENT A RISQUE", "CHOMAGE", "DIAPOSITIVE", "ENERGIE", "VALEUR LOCATIVE FONCIERE", "ZOO", "VERSEMENT PROVISIONNEL", "CONSTRUCTION", "URBANISME", "SECURITE SOCIALE", "REDEVABLE", "IMPOT FONCIER", "FILM", "VALEUR MOBILIERE", "SECOND MARCHE", "PELLICULE", "OBLIGATION DE PAIEMENT", "MONEP", "FONDS DE COMMERCE", "PME", "RESSOURCE", "BANQUE MUTUALISTE", "COLLECTIVITE TERRITORIALE", "AGRICULTURE", "NAVIGATION MARITIME", "SERVICE MILITAIRE", "SUPERCARBURANT", "CARBURANT", "INDEMNITE DE DEPART", "REPRISE", "OPCVM", "TAXATION", "ACHAT", "EXAMEN", "MUTUALISTE", "FRAIS DE GARDE", "TRAFIC DE DROGUE", "CIGARETTE", "TAXE", "ENGAGEMENT PAR ANTICIPATION", "PENSION", "AUDIOVISUEL", "EXTENSION", "PERSONNE AGEE", "MEUBLE", "EARL", "TAXE D'HABITATION", "PARAFISCALITE", "CODE DES PENSIONS MILITAIRES D'INVALIDITE ET DES VICTIMES DE LA GUERRE", "SYNDICALISME", "PRODUIT PETROLIER", "FISCALITE LOCALE", "APPAREIL AUTOMATIQUE", "SOCIETE", "PLUS-VALUE", "SPECTACLE", "DEDUCTION", "MARCHE FINANCIER", "SALAIRE", "COUPON COURU", "TCA", "MICROFICHE", "AUTORISATION ANNUELLE", "ASSURANCE", "TAXE COMMUNALE", "RECONDUCTION", "SERVICE VOTE", "TICKET-RESTAURANT", "BANQUE", "PAIEMENT PAR CHEQUE", "CHAMBRE DE METIERS", "SECTEUR PUBLIC", "IMPOT DE SOLIDARITE SUR LA FORTUNE", "COMPTE D'AFFECTATION", "AIDE A L'INVESTISSEMENT", "AVION", "QUOTIENT FAMILIAL", "TAXE SPECIALE", "REMEMBREMENT", "CODE DE LA SECURITE SOCIALE", "BENEFICE REINVESTI", "ANCIEN COMBATTANT", "TELEVISION", "BIEN", "COTISATION SOCIALE", "APPORT", "CONGREGATION", "IGF", "PERSONNE PHYSIQUE", "FONCTION PUBLIQUE TERRITORIALE", "TRANSPORT DE MARCHANDISE", "SECURITE NUCLEAIRE", "MOBILITE", "SOCIETE IMMOBILIERE POUR LE COMMERCE ET L'INDUSTRIE", "BANQUE COOPERATIVE", "CESSION", "NAVIGATION AERIENNE", "TITRE-RESTAURANT", "COMPAGNIE AERIENNE", "CODE DES DOUANES", "OUVERTURE DE CREDIT", "TABAC", "DEPENSE DE FORMATION", "IMPOSITION FORFAITAIRE ANNUELLE", "ALLOCATAIRE", "PARTICULIER", "COMPTE DE PRET", "REVENU MINIMUM D'INSERTION", "GARANTIE", "COMBUSTIBLE", "AUTORISATION", "FCPR", "TRANSFORMATION", "CAMPING", "RACHAT", "TAXE SUR SALAIRE", "ETRANGER", "SOCIETE PAR ACTION", "TRAVAIL", "TAXE INTERIEURE DE CONSOMMATION SUR LES PRODUITS PETROLIERS", "MARCHE A TERME", "CREDIT D'IMPOT", "SARL", "DETTE COMMERCIALE", "IR", "IS", "REGIME FISCAL", "EXPLOITATION AGRICOLE", "DEGREVEMENT D'OFFICE", "LOTO", "ENFANT A CHARGE", "JEU", "BLANCHIMENT", "IMPOT SUR LES GRANDES FORTUNES", "PLAFOND", "CONJOINT", "AIDE A DOMICILE", "CREDIT IMMOBILIER", "COMPTE DE GESTION", "AUGMENTATION", "CODE GENERAL DES IMPOTS", "ACCEDANT EN DIFFICULTE", "VENTE AUX ENCHERES", "AVIATION", "APPRENTI", "REDEVANCE", "HANDICAPE", "GAZ", "COMMERCANT", "SOCIETE COOPERATIVE", "BAS-RHIN", "FONDS DE PEREQUATION", "CREATION D'ENTREPRISE", "ENCOURS", "COMPAGNIE D'ASSURANCE", "CAISSE AUTONOME", "AMENDEMENT COLUCHE", "DECOTE", "PARI MUTUEL", "ASSOCIATION", "BAREME", "DROIT D'EXAMEN", "SYNDICAT", "IMPOT SUR LA FORTUNE", "ACQUISITION", "OPERATION TEMPORAIRE", "EXPLOITANT AGRICOLE", "BLANCHISSEMENT", "RENTE VIAGERE", "ENSEIGNEMENT PRIMAIRE", "NAVIRE DE PECHE", "TAXE DEPARTEMENTALE", "TERRE AGRICOLE", "HOLDING", "SOCIETE IMMOBILIERE", "ACTION", "TRANSPORT DE VOYAGEUR", "DROIT DE MUTATION", "GESTION DE TITRE", "CONVENTION D'ASSURANCE", "CREDIT EVALUATIF", "DON A L'ETAT", "TRANSPORT", "OEUVRE HUMANITAIRE", "CGI", "REDUCTION", "OEUVRE D'ART", "VILLAGE DE VACANCES", "ENTREPRISE", "BIEN PROFESSIONNEL", "CREDIT A L'EXPORTATION", "JARDIN BOTANIQUE", "FONDATION D'HLM", "AGGLOMERATION NOUVELLE", "CARBUREACTEUR", "CAISSE NATIONALE DE PREVOYANCE", "MAISON DE TITRE", "CDC", "DOTATION SPECIALE", "BUDGET ANNEXE", "SOCIETE DE CAPITAL RISQUE", "LIVRE", "IMPOT DIRECT LOCAL", "OBLIGATION", "AUGMENTATION DE CAPITAL", "BUDGET GENERAL", "CORSE", "CREATION", "PRECOMPTE", "TAXATION D'OFFICE", "CHEQUE", "DEDUCTIBILITE", "NAVIRE DE COMMERCE", "DOUANE", "SOCIETE DE PERSONNES", "CREDIT", "TRANSFERT DE FONDS", "MATIF", "BUDGET 1988", "COMPTE DE COMMERCE", "ENCOURS DE CREDIT", "DROIT D'ENREGISTREMENT", "DECLARATION", "MI-TEMPS", "CREDIT-BAIL", "DGF", "DEFAUT DE DECLARATION", "DGE", "PREJUDICE", "EMPRUNT", "CHEQUE-VACANCES", "TRANSPORT AERIEN", "SOLIDARITE", "COTATION EN BOURSE", "TIC", "PARC A DECOR ANIME", "TAXE PARAFISCALE", "SOCIETE-MERE", "DROIT D'INSCRIPTION", "CENTRE DE GESTION", "VERSEMENT", "BIC", "PERMIS DE CONDUIRE", "MOSELLE", "BAPSA", "CREANCE", "AERONEF", "ELECTRICITE", "SOCIETE ETRANGERE", "APPAREILLAGE", "REPRESSION", "COMPTABILITE", "TELECOMMUNICATION", "BENEFICE DISTRIBUE", "ASSISTANCE ADMINISTRATIVE", "INDUSTRIE", "CONVERSION", "RESTAURANT", "SUBVENTION", "TAXE DE SURETE", "COMPTE DE REGLEMENT", "SFT", "REPAS", "POLLUTION", "COEFFICIENT", "RETRAITE", "PUBLICITE FONCIERE", "RENTE PERPETUELLE", "AGREMENT", "CAISSE DES DEPOTS ET CONSIGNATIONS", "DROIT DE TIMBRE", "TAXE LOCALE D'EQUIPEMENT", "ENFANT", "SA", "TAUX", "CAISSE NATIONALE DE L'INDUSTRIE", "TAXE SUR LE CHIFFRE D'AFFAIRES", "ASSOCIATION D'UTILITE PUBLIQUE", "DEPENSE EN CAPITAL", "ENSEIGNEMENT", "PARTICIPATION", "DEDUCTION FISCALE", "PUBLICITE", "OPHLM", "CONCOURS", "PORNOGRAPHIE", "IMPOT SUR LE REVENU", "CHARGE SOCIALE", "SEUIL", "SOCIETE DE GROUPE", "AERODROME", "PRIVATISATION", "TAXE PROFESSIONNELLE", "INSTALLATION NUCLEAIRE", "OPERATION A L'ETRANGER", "HOTELLERIE", "ABATTEMENT", "TVA", "INDEMNITE", "PENALITE", "DEPENSE ORDINAIRE", "COMPTE D'AFFECTATION SPECIALE", "ALSACE-LORRAINE", "FONDS NATIONAL DE SOLIDARITE", "TIPP", "LOGEMENT SOCIAL", "ACOMPTE", "ENERGIE NUCLEAIRE", "SOLIDARITE NATIONALE", "SINISTRE", "COTISATION SYNDICALE", "CONCOURS ADMINISTRATIF", "CODE DE LA CONSTRUCTION ET DE L'HABITATION", "FISCALITE", "SOCOMI", "LOGEMENT LOCATIF", "CONVENTION", "CNI", "VILLE NOUVELLE", "CNB", "TAXE INTERIEURE", "CREDIT PROVISIONNEL", "CREANCE DETRUITE", "PROROGATION", "MAISON DE RETRAITE", "IMPOT", "IMPOT SUR LES SOCIETES", "TAXE SUR LES HUILES", "SALARIE", "TAUX REDUIT", "DIMINUTION", "FONCTION PUBLIQUE", "DONATION", "OPERATION DEFINITIVE", "MINORATION", "INDEXATION", "EPARGNE", "TRANSFERT", "STUPEFIANT", "EQUILIBRE GENERAL", "TAXE D'APPRENTISSAGE", "ETABLISSEMENT DE CREDIT", "APPRENTISSAGE", "DOMMAGE", "ISF", "ENTREPRISE EN DIFFICULTE", "FONDS COMMUN DE PLACEMENT", "DON", "DOM", "PUBLICATION", "LIBRE PRESTATION DE SERVICES", "ENFANT RATTACHE", "AIDE ALIMENTAIRE", "ASSISTANCE", "REEL SIMPLIFIE", "SECURITE", "TAXE INTERIEURE DE CONSOMMATION", "COMPTE SPECIAL", "PRELEVEMENT", "AUTORISATION DE PROGRAMME", "SOCIETE AGREEE", "TRANSPORT PUBLIC", "REEVALUATION", "ENTREE EN VIGUEUR", "PARENT ISOLE", "DIVIDENDE", "CANTINE", "DOTATION GLOBALE DE FONCTIONNEMENT", "REVALORISATION", "INDEMNITE DE LOGEMENT", "ALLOCATION SUPPLEMENTAIRE", "ECHANGE", "MANEGE", "MAJORATION", "FILIALE", "REVENU MOBILIER", "MARCHE D'OPTION NEGOCIABLE", "FINANCEMENT", "CREDIT DE PAIEMENT", "FORCE MAJEURE" ] }, "TITREFULL": "LOI de finances pour 1989 (n° 88-1149 du 23 décembre 1988) (1)‎" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000508832", "NOR": "ECOX8800121L", "NUM": "88-1149", "DATE_PUBLI": "1988-12-28", "DATE_TEXTE": "1988-12-23", "ORIGINE_PUBLI": "JORF du 28 décembre 1988", "PAGE_DEB_PUBLI": 16320, "PAGE_FIN_PUBLI": 16369 } }, "META_COMMUN": { "ID": "JORFTEXT000000508832", "URL": "texte/version/JORF/TEXT/00/00/00/50/88/JORFTEXT000000508832.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9881149" } }, "RECT": { "CONTENU": "RECT. JO DU 14-01-1989 P558" }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000508832", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006310906", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006310906", "liens_entrants": true }

Article 885 I AUTONOME MODIFIE, en vigueur du 28/12/1988 au 12/05/1996 (Code général des impôts)