{ "article": { "LEGIARTI000006313236": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1840 R", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1986-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313236", "URL": "article/LEGI/ARTI/00/00/06/31/32/LEGIARTI000006313236.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1840ATXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000696711", "#text": "Décret 87-940 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000006310989", "@num": "893", "#text": "Code général des impôts, CGI. - art. 893 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 86-1318 1987-12-30 art. 25 I Finances rectificative pour 1986 JORF 31 décembre 1986", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162931", "@fin": "2999-01-01", "#text": "3 : Autres sanctions et mesures diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147262", "@fin": "2999-01-01", "#text": "E : Droits de timbre, autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000006313235", "@fin": "1986-12-31", "@num": "1840 R", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006313236", "@fin": "2999-01-01", "@num": "1840 R", "@etat": "VIGUEUR", "@debut": "1986-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les timbres saisis chez ceux qui s'en permettent le commerce en contravention aux dispositions de l'article 893 sont confisqués au profit du Trésor.
\n
" } }, "LEGIARTI000006310989": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "893", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-01-23", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310989", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310989.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0893AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000038707737", "#text": "Arrêté du 25 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704940", "@nortexte": "CPAE1910101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-25" }, { "@id": "LEGIARTI000006313236", "@num": "1840 R", "#text": "Code général des impôts, CGI. - art. 1840 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030043930", "@num": "900 B", "#text": "Code général des impôts, CGI. - art. 900 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147162", "@fin": "1983-01-01", "#text": "DROITS DE TIMBRE PROPREMENT DITS.", "@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": "LEGIARTI000048564936", "@fin": "1979-07-01", "@num": "893", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310989", "@fin": "1986-01-23", "@num": "893", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310990", "@fin": "1986-12-31", "@num": "893", "@etat": "MODIFIE", "@debut": "1986-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310991", "@fin": "2010-05-01", "@num": "893", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022174342", "@fin": "2999-01-01", "@num": "893", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Aucune personne ne peut vendre ou distribuer des timbres, papiers ou impressions timbrées qu'en vertu d'une commission de l'administration des finances. Toutefois, les gérants de débits de tabacs et les titulaires des recettes auxiliaires, ainsi que les gérants de bureaux auxiliaires des impôts qui gèrent le débit de tabac annexé à leur bureau de déclarations, sont habilités de plein droit à vendre ou distribuer ces papiers et impressions.
\n
" } }, "LEGIARTI000006310990": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "893", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-12-31", "DATE_DEBUT": "1986-01-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006310990", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310990.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0893AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006331588", "@num": "1", "#text": "Décret n°86-95 du 15 janvier 1986 - art. 1 (Ab) JORF 23 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000331840", "@numtexte": "86-95", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-01-15" }, { "@id": "LEGIARTI000006331604", "@num": "11", "#text": "Décret n°86-95 du 15 janvier 1986 - art. 11 (V) JORF 23 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000331840", "@numtexte": "86-95", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-01-15" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGITEXT000038707737", "#text": "Arrêté du 25 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704940", "@nortexte": "CPAE1910101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-25" }, { "@id": "LEGIARTI000006313236", "@num": "1840 R", "#text": "Code général des impôts, CGI. - art. 1840 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030043930", "@num": "900 B", "#text": "Code général des impôts, CGI. - art. 900 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147162", "@fin": "1983-01-01", "#text": "DROITS DE TIMBRE PROPREMENT DITS.", "@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": "LEGIARTI000048564936", "@fin": "1979-07-01", "@num": "893", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310989", "@fin": "1986-01-23", "@num": "893", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310990", "@fin": "1986-12-31", "@num": "893", "@etat": "MODIFIE", "@debut": "1986-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310991", "@fin": "2010-05-01", "@num": "893", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022174342", "@fin": "2999-01-01", "@num": "893", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Aucune personne ne peut vendre ou distribuer des timbres, papiers ou impressions timbrées qu'en vertu d'une commission de l'administration des finances. Toutefois, les gérants de débits de tabacs sont habilités de plein droit à vendre ou distribuer ces papiers et impressions.
\n
" } }, "LEGIARTI000006310991": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "893", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "1986-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006310991", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310991.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0893AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274899", "@num": "25", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 25 () JORF 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000696711", "#text": "Décret 87-940 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGITEXT000038707737", "#text": "Arrêté du 25 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704940", "@nortexte": "CPAE1910101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-25" }, { "@id": "LEGIARTI000006313236", "@num": "1840 R", "#text": "Code général des impôts, CGI. - art. 1840 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030043930", "@num": "900 B", "#text": "Code général des impôts, CGI. - art. 900 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 10 août 1987", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191761", "@fin": "2999-01-01", "#text": "3° Prescriptions et prohibitions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179730", "@fin": "2999-01-01", "#text": "I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162638", "@fin": "2999-01-01", "#text": "Section I : Droits de timbre proprement dits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147068", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048564936", "@fin": "1979-07-01", "@num": "893", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310989", "@fin": "1986-01-23", "@num": "893", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310990", "@fin": "1986-12-31", "@num": "893", "@etat": "MODIFIE", "@debut": "1986-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310991", "@fin": "2010-05-01", "@num": "893", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022174342", "@fin": "2999-01-01", "@num": "893", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Aucune personne ne peut vendre ou distribuer des timbres qu'en vertu d'une commission de l'administration des finances.

\n
" } }, "LEGIARTI000022174342": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "893", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022174342", "URL": "article/LEGI/ARTI/00/00/22/17/43/LEGIARTI000022174342.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022168037", "@num": "32", "#text": "Ordonnance n°2010-420 du 27 avril 2010 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "LEGITEXT000038707737", "#text": "Arrêté du 25 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704940", "@nortexte": "CPAE1910101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-25" }, { "@id": "LEGIARTI000006313236", "@num": "1840 R", "#text": "Code général des impôts, CGI. - art. 1840 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030043930", "@num": "900 B", "#text": "Code général des impôts, CGI. - art. 900 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191761", "@fin": "2999-01-01", "#text": "3° Prescriptions et prohibitions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179730", "@fin": "2999-01-01", "#text": "I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162638", "@fin": "2999-01-01", "#text": "Section I : Droits de timbre proprement dits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147068", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048564936", "@fin": "1979-07-01", "@num": "893", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310989", "@fin": "1986-01-23", "@num": "893", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310990", "@fin": "1986-12-31", "@num": "893", "@etat": "MODIFIE", "@debut": "1986-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310991", "@fin": "2010-05-01", "@num": "893", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022174342", "@fin": "2999-01-01", "@num": "893", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Aucune personne ne peut vendre ou distribuer des timbres qu'en vertu d'une commission délivrée par l'autorité compétente de l'Etat.

" } }, "LEGIARTI000048564936": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "893", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048564936", "URL": "article/LEGI/ARTI/00/00/48/56/49/LEGIARTI000048564936.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGITEXT000038707737", "#text": "Arrêté du 25 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704940", "@nortexte": "CPAE1910101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-25" }, { "@id": "LEGIARTI000006313236", "@num": "1840 R", "#text": "Code général des impôts, CGI. - art. 1840 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030043930", "@num": "900 B", "#text": "Code général des impôts, CGI. - art. 900 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147162", "@fin": "1983-01-01", "#text": "DROITS DE TIMBRE PROPREMENT DITS.", "@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": "LEGIARTI000048564936", "@fin": "1979-07-01", "@num": "893", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310989", "@fin": "1986-01-23", "@num": "893", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310990", "@fin": "1986-12-31", "@num": "893", "@etat": "MODIFIE", "@debut": "1986-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310991", "@fin": "2010-05-01", "@num": "893", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022174342", "@fin": "2999-01-01", "@num": "893", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont également soumis au timbre les effets tirés de l’étranger sur l’étranger et négociés, endossés, acceptés ou acquittés en France.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006310991", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313236", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310989", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313236", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310990", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313236", "typelien": "CITATION" }, { "article_id": "LEGIARTI000022174342", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313236", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048564936", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313236", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000696711": { "SM": { "CONTENU": "MODIFICATION A COMPTER DU 10-08-1987." }, "ABRO": { "CONTENU": "Texte partiellement abrogé : art. 3 (art. 328 du CGI)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878012", "#text": "Loi n°67-1172 du 22 décembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000878012", "@numtexte": "67-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-22" }, { "@id": "JORFTEXT000000521787", "#text": "Loi n°75-1347 du 31 décembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000521787", "@numtexte": "75-1347", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000886764", "#text": "Loi n° 80-10 du 10 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFTEXT000000705205", "#text": "Loi n°80-514 du 7 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705205", "@numtexte": "80-514", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-07" }, { "@id": "JORFTEXT000000310318", "#text": "Décret n°80-621 du 31 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000310318", "@numtexte": "80-621", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-31" }, { "@id": "JORFTEXT000000502308", "#text": "Décret n°80-620 du 31 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000502308", "@numtexte": "80-620", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-31" }, { "@id": "JORFTEXT000000339460", "#text": "Loi n°80-1094 du 30 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFTEXT000000879744", "#text": "Décret n° 82-389 du 10 mai 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000879744", "@numtexte": "82-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1982-05-10" }, { "@id": "JORFTEXT000000504452", "#text": "Loi n°83-25 du 19 janvier 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000692733", "#text": "Loi n° 84-52 du 26 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000692733", "@numtexte": "84-52", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-26" }, { "@id": "JORFTEXT000000317221", "#text": "Décret n°84-702 du 30 juin 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000317221", "@numtexte": "84-702", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1984-06-30" }, { "@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": "JORFTEXT000000693911", "#text": "Loi n°85-98 du 25 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@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": "JORFTEXT000000874467", "#text": "LOI n° 85-729 du 18 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000874467", "@numtexte": "85-729", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-18" }, { "@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": "JORFTEXT000000512456", "#text": "Loi n°86-16 du 6 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512456", "@numtexte": "86-16", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "JORFTEXT000000332730", "#text": "Décret n°86-585 du 14 mars 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000332730", "@numtexte": "86-585", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-14" }, { "@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": "JORFTEXT000000317767", "#text": "Loi n°86-912 du 6 août 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317767", "@numtexte": "86-912", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-08-06" }, { "@id": "JORFTEXT000000512205", "#text": "Loi n° 86-1067 du 30 septembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "JORFTEXT000000333547", "#text": "Ordonnance n°86-1113 du 15 octobre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000333547", "@numtexte": "86-1113", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-15" }, { "@id": "JORFTEXT000000870125", "#text": "Décret n°86-1111 du 15 octobre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000870125", "@numtexte": "86-1111", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-15" }, { "@id": "JORFTEXT000000521956", "#text": "Ordonnance n° 86-1134 du 21 octobre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "JORFTEXT000000693913", "#text": "Loi n°86-1210 du 27 novembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000693913", "@numtexte": "86-1210", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-11-27" }, { "@id": "JORFTEXT000000333548", "#text": "Ordonnance n°86-1243 du 1 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000333548", "@numtexte": "86-1243", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-12-01" }, { "@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": "JORFTEXT000000874479", "#text": "Loi n°86-1318 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000332301", "#text": "Décret n°86-1408 du 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000332301", "@numtexte": "86-1408", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-12-31" }, { "@id": "JORFTEXT000000880948", "#text": "Décret n°87-33 du 26 janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000880948", "@numtexte": "87-33", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-26" }, { "@id": "JORFTEXT000000508807", "#text": "Loi n°87-39 du 27 janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508807", "@numtexte": "87-39", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-01-27" }, { "@id": "JORFTEXT000000333011", "#text": "Décret n°87-49 du 31 janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "JORFTEXT000000333463", "#text": "Décret n°87-66 du 5 février 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000333463", "@nortexte": "COMC8700003D", "@numtexte": "87-66", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-02-05" }, { "@id": "JORFTEXT000000333834", "#text": "Décret n°87-195 du 19 mars 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000333834", "@nortexte": "ASED8703205D", "@numtexte": "87-195", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-19" }, { "@id": "JORFTEXT000000508808", "#text": "Loi n°87-416 du 17 juin 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFTEXT000000321412", "#text": "Loi n°87-502 du 8 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "JORFTEXT000000321414", "#text": "Loi n°87-518 du 10 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321414", "@nortexte": "ASEX8700082L", "@numtexte": "87-518", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "JORFTEXT000000687683", "#text": "Loi n°87-516 du 10 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "JORFTEXT000000705242", "#text": "Décret n°87-544 du 17 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "JORFTEXT000000874956", "#text": "LOI n° 87-571 du 23 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "JORFTEXT000000687467", "#text": "Loi n° 87-588 du 30 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687467", "@nortexte": "ASEX8700089L", "@numtexte": "87-588", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-30" }, { "@id": "JORFTEXT000000695686", "#text": "Décret n°87-642 du 6 août 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000695686", "@nortexte": "BUDF8720067D", "@numtexte": "87-642", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-08-06" }, { "@id": "JORFTEXT000000882820", "#text": "n°2003-298 du 31 mars 2003", "@sens": "cible", "@cidtexte": "JORFTEXT000000882820", "@numtexte": "2003-298", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-31" }, { "@id": "JORFTEXT000000807996", "#text": "Décret2005-182", "@sens": "cible", "@cidtexte": "JORFTEXT000000807996", "@nortexte": "BUDF0500001D", "@numtexte": "2005-182", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2005-02-24" }, { "@id": "LEGIARTI000006314218", "@num": "586", "#text": "CODE GENERAL DES IAbPOTS, CGI. - art. 586 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295291", "@num": "102 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295298", "@num": "102 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295259", "@num": "102 RB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 RB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295277", "@num": "126", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 126 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295281", "@num": "127", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 127 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295344", "@num": "140 JA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 JA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296391", "@num": "163 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295368", "@num": "163 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294170", "@num": "163 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294171", "@num": "163 octies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 octies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294172", "@num": "163 octies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 octies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294165", "@num": "163 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294166", "@num": "163 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294168", "@num": "163 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294167", "@num": "163 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294164", "@num": "163 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295402", "@num": "164", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 164 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295402", "@num": "164", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 164 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295423", "@num": "171 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296392", "@num": "172", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 172 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296393", "@num": "173", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 173 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296394", "@num": "174", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 174 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295436", "@num": "175", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 175 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295576", "@num": "242 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295588", "@num": "242 septies L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 septies L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295664", "@num": "286 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 286 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294754", "@num": "291 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 291 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295675", "@num": "302", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 302 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294793", "@num": "302 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 302 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295694", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294794", "@num": "303 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294795", "@num": "303 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295699", "@num": "304", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 304 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295708", "@num": "305", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295676", "@num": "305 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294799", "@num": "305 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295679", "@num": "305 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295682", "@num": "305 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294802", "@num": "305 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294803", "@num": "305 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294805", "@num": "305 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295772", "@num": "310 HT", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HT (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294876", "@num": "311 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 311 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294878", "@num": "311 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 311 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294879", "@num": "311 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 311 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294881", "@num": "311 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 311 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294881", "@num": "311 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 311 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296414", "@num": "316", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 316 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296414", "@num": "316", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 316 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294886", "@num": "316 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 316 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295773", "@num": "317", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295781", "@num": "317 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295787", "@num": "318", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 318 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295790", "@num": "318 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 318 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294907", "@num": "319", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 319 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294907", "@num": "319", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 319 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294908", "@num": "319 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 319 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294908", "@num": "319 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 319 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295798", "@num": "320", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 320 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294909", "@num": "321", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 321 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294909", "@num": "321", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 321 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295818", "@num": "322", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 322 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294910", "@num": "322 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 322 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294913", "@num": "322 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 322 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295824", "@num": "322 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 322 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294914", "@num": "322 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 322 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294915", "@num": "322 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 322 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294916", "@num": "323", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 323 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294919", "@num": "323 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 323 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294922", "@num": "323 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 323 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295801", "@num": "324", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 324 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295806", "@num": "325", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 325 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295812", "@num": "326", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 326 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295812", "@num": "326", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 326 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295815", "@num": "327", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295815", "@num": "327", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296418", "@num": "328", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 328 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296418", "@num": "328", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, 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"329", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 329 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294937", "@num": "329", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 329 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296422", "@num": "330", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 330 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296422", "@num": "330", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 330 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294940", "@num": "330 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 330 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294940", "@num": "330 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 330 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294941", "@num": "331", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 331 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294942", "@num": "332", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 332 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294942", "@num": "332", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 332 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294944", "@num": "333", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294944", "@num": "333", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294946", "@num": "333 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294946", "@num": "333 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294947", "@num": "333 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294947", "@num": "333 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294948", "@num": "333 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294948", "@num": "333 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294949", "@num": "333 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294949", "@num": "333 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294950", "@num": "333 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 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"333 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294953", "@num": "333 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294956", "@num": "333 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294956", "@num": "333 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294957", "@num": "333 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294957", "@num": "333 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294958", "@num": "333 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294961", "@num": "334", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 334 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294961", "@num": "334", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 334 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295868", "@num": "335", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 335 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295870", "@num": "336", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 336 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295872", "@num": "337", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 337 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295874", "@num": "338", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 338 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295910", "@num": "359", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 359 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295925", "@num": "361", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 361 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296118", "@num": "368 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 368 D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296120", "@num": "368 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 368 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296125", "@num": "371", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295143", "@num": "39 EA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 39 EA (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296357", "@num": "396 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295157", "@num": "48", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295159", "@num": "50", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 50 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295200", "@num": "81 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 81 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295205", "@num": "82", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 82 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295221", "@num": "91 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296509", "@num": "10 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296505", "@num": "10 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299178", "@num": "222", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 222 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299181", "@num": "223", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 223 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299183", "@num": "224", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 224 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299187", "@num": "225", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 225 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299189", "@num": "226", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 226 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299192", "@num": "227", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 227 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298995", "@num": "228", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 228 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296502", "@num": "3", "#text": "CODE GENERAL DES IMPOTS ANNEXE 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"344 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296606", "@num": "38 sexdecies JA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies JA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297701", "@num": "38 sexdecies OH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies OH (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297706", "@num": "38 sexdecies OI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies OI (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297708", "@num": "38 sexdecies OJ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies OJ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297716", "@num": "38 sexdecies RD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies RD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296672", "@num": "38 sexdecies S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296553", "@num": "38 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299911", "@num": "406 A 12", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 A 12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299924", "@num": "415", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 415 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299965", "@num": "435", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 435 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296908", "@num": "46 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296911", "@num": "46 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296913", "@num": "46 AC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AC (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296915", "@num": "46 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AE (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296756", "@num": "46 quater-0 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296764", "@num": "46 quater-0 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296776", "@num": "46 quater-0 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 X (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296780", "@num": "46 quater-0 YC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 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}, { "@id": "LEGIARTI000006307228", "@num": "103", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 103 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311424", "@num": "1038", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1038 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311443", "@num": "1050", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1050 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311457", "@num": "1051", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1051 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307241", "@num": "112", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 112 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305953", "@num": "1136", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1136 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307250", "@num": "115", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 115 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307265", "@num": "117 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 117 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307266", "@num": "117 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 117 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307281", "@num": "120", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 120 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307288", "@num": "121", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307288", "@num": "121", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307315", "@num": "125 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307315", "@num": "125 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307328", "@num": "131 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 131 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307335", "@num": "132 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311543", "@num": "1383 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1383 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311607", "@num": "1414", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312072", "@num": "1414 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307350", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311647", "@num": "1464 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1464 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307382", "@num": "150 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 A bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311780", "@num": "1559", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1559 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307900", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307933", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307966", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307994", "@num": "158 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308008", "@num": "159 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 159 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312238", "@num": "1595 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1595 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312513", "@num": "1602 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1602 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314308", "@num": "1628 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1628 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308154", "@num": "163 bis AA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis AA (M)", "@sens": 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art. 117 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526041", "@num": "1795", "#text": "Code général des impôts, CGI. - art. 1795 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639275", "@num": "1795", "#text": "Code général des impôts, CGI. - art. 1795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307163", "@num": "92 D", "#text": "Code général des impôts, CGI. - art. 92 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695285", "@num": "327", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 327 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623527", "@num": "327", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 327 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037126412", "@num": "330 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 330 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294941", "@num": "331", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 331 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623519", "@num": "332", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 332 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028351227", "@num": "333", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037126405", "@num": "333", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037126389", "@num": "333 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663405", "@num": "333 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028351231", "@num": "333 H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037126364", "@num": "333 H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663396", "@num": "333 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035977430", "@num": "371", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045195248", "@num": "38 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160740", "@num": "406 A 12", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 A 12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316007", "@num": "L199 C", "#text": "Livre des procédures fiscales - art. L199 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315092", "@num": "L80 D", "#text": "Livre des procédures fiscales - art. L80 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315752", "@num": "L80 E", "#text": "Livre des procédures fiscales - art. L80 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°87-940 du 23 novembre 1987", "MCS_TXT": { "MC": [ "CODE", "CODIFICATION", "CGI", "CODE GENERAL DES IMPOTS", "MODIFICATION", "ANNEXE I", "ANNEXE II", "ANNEXE III" ] }, "TITREFULL": "Décret n°87-940 du 23 novembre 1987 PORTANT INCORPORATION AU CODE GENERAL DES IMPOTS DE DIVERS TEXTES MODIFIANT ET COMPLETANT CERTAINES DISPOSITIONS DE CE CODE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000696711", "NOR": "BUDF8700005D", "NUM": "87-940", "DATE_PUBLI": "1987-11-26", "DATE_TEXTE": "1987-11-23", "ORIGINE_PUBLI": "JORF du 26 novembre 1987", "PAGE_DEB_PUBLI": 13761, "PAGE_FIN_PUBLI": 13824 } }, "META_COMMUN": { "ID": "JORFTEXT000000696711", "URL": "texte/version/JORF/TEXT/00/00/00/69/67/JORFTEXT000000696711.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX987940" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000696711", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313236", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006313236", "liens_entrants": true }

Article 1840 R AUTONOME VIGUEUR, en vigueur depuis le 31/12/1986 (Code général des impôts)