{ "article": { "LEGIARTI000006311271": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "989", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1988-02-01", "DATE_DEBUT": "1980-07-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006311271", "URL": "article/LEGI/ARTI/00/00/06/31/12/LEGIARTI000006311271.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0989AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1840 N", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 986", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 987", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 988", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN1 249", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN1 250", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN1 251", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN1 252", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN1 253", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN1 254", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN1 255", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705205", "#text": "LOI 80-514 1980-07-07 ART. 1 JORF 9 JUILLET 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705205", "@numtexte": "80-514", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-07" }, { "@id": "LEGIARTI000006275249", "@num": "19", "#text": "Loi n°87-1158 du 31 décembre 1987 - art. 19 (V) JORF 5 janvier 1988, en vigueur le 1er février 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000512242", "@nortexte": "ECOX8700151L", "@numtexte": "87-1158", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-31" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147165", "@fin": "1988-12-31", "#text": "IMPOT SUR LES OPERATIONS DE BOURSE.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133876", "@fin": "1982-12-30", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048571567", "@fin": "1979-07-01", "@num": "989", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311270", "@fin": "1980-07-09", "@num": "989", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311271", "@fin": "1988-02-01", "@num": "989", "@etat": "ABROGE", "@debut": "1980-07-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les mesures nécessaires pour assurer l'exécution des articles 986 à 988 et 1840 N sont déterminées par décret en Conseil d'Etat (1).
\n
\n
(1) Annexe I, art. 249 à 255.
\n
" } }, "LEGIARTI000006275249": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "19", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1988-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006275249", "URL": "article/LEGI/ARTI/00/00/06/27/52/LEGIARTI000006275249.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AGEAFXXXXXX019AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 156, 986 à 990, 261, 150 ter à 150 quinquies, 35, 92, 156", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006777747", "@num": "27", "#text": "Loi n°87-1158 du 31 décembre 1987 - art. 27 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000512242", "@nortexte": "ECOX8700151L", "@numtexte": "87-1158", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1987-12-31" }, { "@id": "LEGIARTI000006295712", "@num": "306", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 306 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295685", "@num": "306 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 306 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295686", "@num": "306 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 306 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295687", "@num": "306 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 306 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295688", "@num": "306 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 306 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295689", "@num": "306 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 306 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297256", "@num": "313 BK", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BK (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297257", "@num": "313 BL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BL (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297258", "@num": "313 BM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BM (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297259", "@num": "313 BN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BN (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297260", "@num": "313 BO", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BO (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297261", "@num": "313 BP", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BP (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297262", "@num": "313 BQ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 BQ (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307420", "@num": "150 N", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302699", "@num": "150 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307901", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313215", "@num": "1840 N", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309363", "@num": "261", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307512", "@num": "35", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307141", "@num": "92", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311265", "@num": "986", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 986 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311267", "@num": "987", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 987 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311268", "@num": "987 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 987 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311269", "@num": "988", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 988 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311271", "@num": "989", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 989 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311272", "@num": "990", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315916", "@num": "L182", "#text": "Livre des procédures fiscales - art. L182 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315804", "@num": "L93", "#text": "Livre des procédures fiscales - art. L93 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1885-03-28 art. 5", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000512242", "@nor": "ECOX8700151L", "@num": "87-1158", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°87-1158 du 31 décembre 1987 RELATIVE AU MARCHE A TERME", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000512242", "@c_titre_court": "Loi n°87-1158 du 31 décembre 1987" }, { "@fin": "2999-01-01", "#text": "Loi n° 87-1158 du 31 décembre 1987 relative au marché à terme", "@debut": "1988-02-01", "@id_txt": "LEGITEXT000006068991", "@c_titre_court": "Loi n° 87-1158 du 31 décembre 1987" } ], "@date_publi": "1988-01-05", "@date_signature": "1987-12-31" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006275249", "@fin": "2999-01-01", "@num": "19", "@etat": "VIGUEUR", "@debut": "1988-02-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001104657", "@fin": "2999-01-01", "@num": "19", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les opérations à terme sur marchandises réalisées sur le marché à terme mentionné à l'article 5 de la loi du 28 mars 1885 précitée sont imposées dans les conditions prévues aux articles 150 ter à 150 quinquies, au paragraphe I de l'article 35, au 2 de l'article 92 et au 5° du paragraphe I de l'article 156 du code général des impôts.
\n
II. - a) Les articles 986 à 990 du code général des impôts sont abrogés.
\n
b) Au 4° du 1 de l'article 261 du même code, les mots : \"les opérations assujetties à l'impôt sur les opérations de bourse de commerce prévu par les articles 986 et suivants\" sont remplacés par les mots : \"les opérations à terme sur marchandises réalisées sur le marché mentionné à l'article 5 de la loi du 28 mars 1885 sur les marchés à terme\".
" } }, "LEGIARTI000006302699": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 octies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1988-01-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006302699", "URL": "article/LEGI/ARTI/00/00/06/30/26/LEGIARTI000006302699.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150AFXXXXXBA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 150 ter à 150 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 15 juillet 1988", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Loi 1885-03-28 art. 5", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275249", "@num": "19", "#text": "Loi n°87-1158 du 31 décembre 1987 - art. 19 (V) JORF 5 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000512242", "@nortexte": "ECOX8700151L", "@numtexte": "87-1158", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-31" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000355987", "#text": "Loi 91-1323 1991-12-30 art. 43", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006297848", "@num": "41 septdecies I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191578", "@fin": "2014-01-01", "#text": "VII bis : Profits réalisés en France sur les marchés à terme, sur les marchés d'options négociables et sur les opérations de bons d'option", "@debut": "1985-12-31" }, { "@id": "LEGISCTA000028448391", "@fin": "2999-01-01", "#text": "VII bis : Profits réalisés sur des instruments financiers à terme", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302699", "@fin": "1999-03-31", "@num": "150 octies", "@etat": "MODIFIE", "@debut": "1988-01-05", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006302700", "@fin": "2014-01-01", "@num": "150 octies", "@etat": "ABROGE", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions des articles 150 ter à 150 quinquies s'appliquent aux opérations à terme sur marchandises réalisées sur le marché à terme mentionné à l'article 5 de la loi du 28 mars 1885.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006275249", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006311271", "typelien": "ABROGATION" } ], "texte_version": { "JORFTEXT000000705205": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006628539", "@num": "10", "#text": "Loi n°1906-06-15 du 15 juin 1906 - art. 10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508752", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1906-06-15" }, { "@id": "LEGIARTI000006628550", "@num": "18", "#text": "Loi n°1906-06-15 du 15 juin 1906 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508752", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1906-06-15" }, { "@id": "LEGIARTI000006849187", "@num": "4", "#text": "Loi n°1926-05-08 du 8 mai 1926 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696468", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1926-05-08" }, { "@id": "LEGIARTI000006757420", "@num": "1", "#text": "Loi du 12 juillet 1937 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692648", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1937-07-12" }, { "@id": "LEGIARTI000006757421", "@num": "2", "#text": "Loi du 12 juillet 1937 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692648", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1937-07-12" }, { "@id": "LEGIARTI000006419902", "@num": "14", "#text": "Loi n°47-585 du 2 avril 1947 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684244", "@numtexte": "47-585", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1947-04-02" }, { "@id": "LEGIARTI000006658970", "@num": "2", "#text": "Loi n°53-287 du 7 avril 1953 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000315804", "@numtexte": "53-287", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1953-04-07" }, { "@id": "LEGIARTI000006272764", "@num": "14", "#text": "Loi n°68-1172 du 27 décembre 1968 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@id": "JORFTEXT000000310318", "#text": "Décret n°80-621 du 31 juillet 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000310318", "@numtexte": "80-621", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-31" }, { "@id": "JORFTEXT000000696711", "#text": "Décret n°87-940 du 23 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFARTI000001493657", "@num": "3", "#text": "Décret n°87-940 du 23 novembre 1987 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000006311518", "@num": "1378 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1378 septies (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311764", "@num": "1519", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1519 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311777", "@num": "1528", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1528 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312179", "@num": "1589", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1589 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312450", "@num": "1628 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1628 quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312527", "@num": "1649 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312529", "@num": "1649 ter A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 ter A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312531", "@num": "1649 ter B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 ter B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312533", "@num": "1649 ter C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 ter C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312958", "@num": "1739", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1739 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308930", "@num": "235 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309750", "@num": "311", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 311 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309756", "@num": "312", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 312 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309772", "@num": "326", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 326 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309780", "@num": "342", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 342 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309889", "@num": "434", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 434 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309948", "@num": "496", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 496 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309966", "@num": "513", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 513 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310015", "@num": "543", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 543 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310031", "@num": "547", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 547 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310316", "@num": "752", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 752 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310731", "@num": "866", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 866 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307182", "@num": "93 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311113", "@num": "935", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 935 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311263", "@num": "984", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 984 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311271", "@num": "989", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 989 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006844375", "@num": "L424-5", "#text": "Code de l'aviation civile - art. L424-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006844381", "@num": "L426-4", "#text": "Code de l'aviation civile - art. L426-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074234", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815666", "@num": "L421-2", "#text": "Code de l'urbanisme - art. L421-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006842547", "@num": "L321-5", "#text": "Code des ports maritimes - art. L321-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074233", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006842646", "@num": "L411-2", "#text": "Code des ports maritimes - art. L411-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074233", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006842648", "@num": "L421-1", "#text": "Code des ports maritimes - art. L421-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074233", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006350318", "@num": "L14", "#text": "Code du domaine de l'Etat - art. L14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070208", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610588", "@num": "L221-2", "#text": "Code forestier - art. L221-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315396", "@num": "L169 B", "#text": "Livre des procédures fiscales - art. L169 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°80-514 du 7 juillet 1980", "MCS_TXT": { "MC": [ "ORGANISATION DES POUVOIRS PUBLICS", "LOI", "DECRET", "RAP" ] }, "TITREFULL": "Loi n°80-514 du 7 juillet 1980 PORTANT SUPPRESSION DU RENVOI AU RAP DANS LES LOIS:DANS LES LOIS EN VIGUEUR A LA DATE DE PUBLICATION DE LA PRESENTE LOI,TOUT RENVOI A UN RAP OU A UN DECRET EN FORME DE RAP EST REMPLACE PAR UN RENVOI EN DECRET EN CONSEIL D'ETAT" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000705205", "NUM": "80-514", "DATE_PUBLI": "1980-07-09", "DATE_TEXTE": "1980-07-07", "ORIGINE_PUBLI": "JORF du 9 juillet 1980", "PAGE_DEB_PUBLI": 1701, "PAGE_FIN_PUBLI": 1708 } }, "META_COMMUN": { "ID": "JORFTEXT000000705205", "URL": "texte/version/JORF/TEXT/00/00/00/70/52/JORFTEXT000000705205.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX980514" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000705205", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006311271", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006311271", "liens_entrants": true }

Article 989 AUTONOME ABROGE, en vigueur du 09/07/1980 au 01/02/1988 (Code général des impôts)