{ "article": { "LEGIARTI000006313536": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1678 sexies", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313536", "URL": "article/LEGI/ARTI/00/00/06/31/35/LEGIARTI000006313536.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1678AFXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 230 E", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273739", "@num": "27", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 27 (V) JORF 30 DECEMBRE 1982 en vigueur le 1er JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006757797", "@num": "92", "#text": "Loi n°93-121 du 27 janvier 1993 - art. 92 () JORF 30 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000711603", "@nortexte": "SPSX9200178L", "@numtexte": "93-121", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1993-01-27" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162905", "@fin": "2999-01-01", "#text": "5 : Taxe d'apprentissage", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147232", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133930", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "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": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006313536", "@fin": "1994-09-02", "@num": "1678 sexies", "@etat": "PERIME", "@debut": "1983-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La cotisation complémentaire à la taxe d'apprentissage prévue par l'article 230 E n'est pas exigible lorsque son montant est inférieur à 100 F.
\n
" } }, "LEGIARTI000006273739": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "27", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006273739", "URL": "article/LEGI/ARTI/00/00/06/27/37/LEGIARTI000006273739.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECCXXXXXX027AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000888524", "#text": "Ordonnance 82-273 1982-03-26", "@sens": "source", "@cidtexte": "JORFTEXT000000888524", "@numtexte": "82-273", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "JORFTEXT000000503959", "#text": "LOI 82-1126 1982-12-29 Finances pour 1983 JORF 30 DECEMBRE 1982 en vigueur le 1er JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006313536", "@num": "1678 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1678 sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312698", "@num": "1679 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1679 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308862", "@num": "230 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 230 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308865", "@num": "230 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 230 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308972", "@num": "235 ter GA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter GA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825132", "@num": "L313-1", "#text": "Code de la construction et de l'habitation. - art. L313-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825132", "@num": "L313-1", "#text": "Code de la construction et de l'habitation. - art. L313-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000503959", "@num": "82-1126", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°82-1126 du 29 décembre 1982 DE FINANCES POUR 1983", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000503959", "@c_titre_court": "Loi n°82-1126 du 29 décembre 1982" }, { "@fin": "2999-01-01", "#text": "Loi n° 82-1126 du 29 décembre 1982 de finances pour 1983", "@debut": "1983-01-01", "@id_txt": "LEGITEXT000006068728", "@c_titre_court": "Loi n° 82-1126 du 29 décembre 1982" } ], "@date_publi": "1982-12-30", "@date_signature": "1982-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006273739", "@fin": "2999-01-01", "@num": "27", "@etat": "VIGUEUR", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002472238", "@fin": "2999-01-01", "@num": "27", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Alinéa modificateur
\n
Les entreprises passibles de la taxe d'apprentissage doivent acquitter, avant le 5 avril de chaque année, une cotisation égale à 0,1 p. 100 du montant des salaires retenus pour l'assiette de cette taxe. Les entreprises peuvent obtenir, sur leur demande, une exonération totale ou partielle de cette cotisation en considération des dépenses qu'elles ont consenties, du 1er janvier au 31 décembre de l'année précédente, pour accueillir des jeunes dans le cadre des stages prévus par l'ordonnance n° 82-273 du 26 mars 1982. Ces dépenses sont évaluées, de manière forfaitaire, à 375 F par jeune et par mois de présence en entreprise.
\n
La cotisation mentionnée à l'alinéa précédent est établie et recouvrée suivant les mêmes modalités et sous les mêmes garanties et les mêmes sanctions que la taxe d'apprentissage. Les cotisations inférieures à 100 F ne sont pas exigibles.
\n
Les employeurs assujettis à la participation au financement de la formation professionnelle continue doivent s'acquitter d'une partie de leur obligation en effectuant au Trésor public, au plus tard le 15 septembre, un versement égal à 0,2 p. 100 du montant, entendu au sens des articles 231 et suivants du code général des impôts, des salaires versés au cours de l'année précédente, majorés de 8 p 100.
\n
Cette cotisation est établie et recouvrée selon les mêmes modalités et sous les mêmes garanties et sanctions que la participation des employeurs au financement de la formation professionnelle continue.
\n
Les dispositions qui précèdent s'appliquent pour la première fois aux salaires versés en 1982.
\n
Le taux de 1 p. 100 figurant dans le premier alinéa de l'article L. 313-1 du code de la construction et de l'habitation est remplacé par le taux de 0,9 p. 100.
\n
Le rapport du cinquième figurant dans le troisième alinéa de l'article L. 313-1 du code de la construction et de l'habitation est remplacé par le rapport du neuvième.
\n
Les dispositions des deux alinéas ci-dessus s'appliquent pour la première fois aux investissements qui doivent être réalisés en 1983 à raison des salaires payés en 1982.
" } }, "LEGIARTI000006757797": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "92", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006757797", "URL": "article/LEGI/ARTI/00/00/06/75/77/LEGIARTI000006757797.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSEADNXXXXX092AXXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274258", "@num": "30", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 30 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006296294", "@num": "382 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 382 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296201", "@num": "383 bis D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 bis D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313536", "@num": "1678 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1678 sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313546", "@num": "1679 bis C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1679 bis C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308977", "@num": "235 ter GA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter GA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303833", "@num": "235 ter GA bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter GA bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303885", "@num": "235 ter KE", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter KE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006106271", "@fin": "2999-01-01", "#text": "Titre V : Mesures diverses.", "@debut": "1993-01-30" } ] }, "@cid": "JORFTEXT000000711603", "@nor": "SPSX9200178L", "@num": "93-121", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 93-121 du 27 janvier 1993 portant diverses mesures d'ordre social", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000711603", "@c_titre_court": "Loi n° 93-121 du 27 janvier 1993" }, { "@fin": "2999-01-01", "#text": "Loi n° 93-121 du 27 janvier 1993 portant diverses mesures d'ordre social.", "@debut": "1993-01-30", "@id_txt": "LEGITEXT000006080987", "@c_titre_court": "Loi n° 93-121 du 27 janvier 1993" } ], "@date_publi": "1993-01-30", "@date_signature": "1993-01-27" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006757797", "@fin": "2999-01-01", "@num": "92", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006303833": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter GA bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006303833", "URL": "article/LEGI/ARTI/00/00/06/30/38/LEGIARTI000006303833.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235ALXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231, 231 bis C à 231 bis O, 224", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006757797", "@num": "92", "#text": "Loi n°93-121 du 27 janvier 1993 - art. 92 () JORF 30 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000711603", "@nortexte": "SPSX9200178L", "@numtexte": "93-121", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-01-27" }, { "@id": "JORFTEXT000000545997", "#text": "Décret 93-1127 1993-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "#text": "Loi 93-923 1993-07-19 art. 13 I JORF 21 juillet 1993)", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022858174", "@fin": "2999-01-01", "#text": "5° : Versement au Trésor public et majoration", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303833", "@fin": "1995-10-27", "@num": "235 ter GA bis", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303834", "@fin": "1999-03-31", "@num": "235 ter GA bis", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303835", "@fin": "2001-03-31", "@num": "235 ter GA bis", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006303836", "@fin": "2005-01-01", "@num": "235 ter GA bis", "@etat": "ABROGE", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A compter du 1er janvier 1993, les employeurs occupant au minimum dix salariés doivent s'acquitter d'une partie de leur participation au financement de la formation professionnelle continue en effectuant au Trésor public, au plus tard le 5 avril de l'année suivant celle au titre de laquelle est due la participation, un versement égal à 0,4 p. 100 du montant, entendu au sens du 1 de l'article 231, des salaires payés pendant l'année de référence. Les sommes sur lesquelles portent les exonérations mentionnées aux articles 231 bis C à 231 bis O ne sont pas prises en compte pour l'établissement du montant de la contribution définie ci-dessus.
\n
Pour les employeurs qui ne sont pas redevables de la taxe d'apprentissage, en application des dispositions de l'article 224, le taux de versement, mentionné à l'alinéa précédent, demeure fixé à 0,30 p. 100.
\n
Cette cotisation est établie et recouvrée selon les mêmes modalités et sous les mêmes garanties et sanctions que la participation des employeurs au développement de la formation professionnelle continue.
" } }, "LEGIARTI000006303885": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter KE", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006303885", "URL": "article/LEGI/ARTI/00/00/06/30/38/LEGIARTI000006303885.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235BFXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 224, 231, 231 bis C à 231 bis O, 235 ter GC, 235 ter KD, 235 ter KC", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006757797", "@num": "92", "#text": "Loi n°93-121 du 27 janvier 1993 - art. 92 () JORF 30 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000711603", "@nortexte": "SPSX9200178L", "@numtexte": "93-121", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-01-27" }, { "@id": "LEGIARTI000006932635", "@num": "13", "#text": "Loi n°93-923 du 19 juillet 1993 - art. 13 () JORF 21 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000361895", "@nortexte": "ECOX9300080L", "@numtexte": "93-923", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-07-19" }, { "@id": "JORFTEXT000000545997", "#text": "Décret 93-1127 1993-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "LEGIARTI000006651656", "@num": "L981-1", "#text": "Code du travail - art. L981-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651667", "@num": "L981-6", "#text": "Code du travail - art. L981-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651671", "@num": "L981-7", "#text": "Code du travail - art. L981-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179600", "@fin": "2016-01-01", "#text": "II : Employeurs occupant moins de dix salariés", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000031884201", "@fin": "2999-01-01", "#text": "II : Employeurs occupant moins de onze salariés", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303885", "@fin": "1995-10-27", "@num": "235 ter KE", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303886", "@fin": "1999-03-31", "@num": "235 ter KE", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303887", "@fin": "2001-03-31", "@num": "235 ter KE", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006303888", "@fin": "2005-01-01", "@num": "235 ter KE", "@etat": "ABROGE", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A compter du 1er janvier 1993, les employeurs occupant moins de dix salariés et redevables de la taxe d'apprentissage, en application des dispositions de l'article 224, consacrent au financement des contrats d'insertion en alternance mentionnés aux articles L. 981-1, L. 981-6 et L. 981-7 du code du travail, un pourcentage minimal de 0,10 p. 100 du montant, entendu au sens du 1 de l'article 231, des salaires payés pendant l'année en cours. Les sommes sur lesquelles portent les exonérations mentionnées aux articles 231 bis C à 231 bis O ne sont pas prises en compte pour l'établissement du montant de la contribution définie ci-dessus.
\n
La contribution dont les modalités de calcul ont été fixées à l'alinéa précédent est versée par l'employeur, avant le 1er mars de l'année suivant celle au titre de laquelle elle est due, à un organisme de mutualisation. Les dispositions de l'article 235 ter GC sont applicables.
\n
Lorsque l'employeur n'a pas effectué le versement prévu à l'alinéa précédent ou a effectué un versement insuffisant, le montant de sa participation au financement des contrats d'insertion en alternance est majoré de l'insuffisance constatée. L'employeur est tenu de verser au Trésor public, lors du dépôt de la déclaration prévue à l'article 235 ter KD, un montant égal à la différence constatée entre sa participation ainsi majorée au financement des contrats d'insertion en alternance et son versement à l'organisme de mutualisation. Le montant de ce versement est établi et recouvré selon les modalités ainsi que sous les sûretés, garanties et sanctions visées au premier alinéa de l'article 235 ter KC.
" } }, "LEGIARTI000006308862": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "230 E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-01-01", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308862", "URL": "article/LEGI/ARTI/00/00/06/30/88/LEGIARTI000006308862.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0230AFXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000704926", "#text": "LOI 78-653 1978-06-22 ART. 2 FINANCES RECTIFICATIVE POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000704926", "@numtexte": "78-653", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-06-22" }, { "@id": "JORFTEXT000000886458", "#text": "LOI 78-1239 1978-12-29 ART. 33 FINANCES POUR 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 ART. 21 FINANCES POUR 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 44 FINANCES POUR 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006273739", "@num": "27", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 27 (V) JORF 30 DECEMBRE 1982 en vigueur 1 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162798", "@fin": "1988-03-02", "#text": "TAXE D'APPRENTISSAGE.", "@debut": "1973-11-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147118", "@fin": "1989-01-01", "#text": "TAXES DIVERSES", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133863", "@fin": "1990-06-15", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308862", "@fin": "1985-01-01", "@num": "230 E", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006308863", "@fin": "1994-09-02", "@num": "230 E", "@etat": "PERIME", "@debut": "1985-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les entreprises passibles de la taxe d'apprentissage doivent acquitter, avant le 5 avril de chaque année, une cotisation égale à 0,1 % du montant des salaires retenus pour l'assiette de cette taxe (1) (2).
\n Cette cotisation est établie et recouvrée suivant les mêmes modalités et sous les mêmes garanties et sanctions que la taxe d'apprentissage.
\n (1) Disposition applicable pour la première fois aux salaires versés en 1982.
\n (2) Pour les années 1978 à 1982, les entreprises ont dû acquitter une cotisation additionnelle de 0,1 % du montant des salaires retenus au titre de l'année précédente pour l'assiette de la taxe d'apprentissage, majoré de 8 % (loi n° 78-653 du 22 juin 1978 art. 2 ; loi n° 78-1239 du 29 décembre 1978 art. 33 ; loi n° 80-30 du 18 janvier 1980 art. 21 et loi n° 81-1160 du 30 décembre 1981 art. 44).
" } }, "LEGIARTI000006308865": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "230 F", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-01-01", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308865", "URL": "article/LEGI/ARTI/00/00/06/30/88/LEGIARTI000006308865.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0230AGXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 230 E", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000888524", "#text": "Ordonnance 82-273 1982-03-26", "@sens": "source", "@cidtexte": "JORFTEXT000000888524", "@numtexte": "82-273", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "LEGIARTI000006273739", "@num": "27", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 27 (V) JORF 30 DECEMBRE 1982 en vigueur 1 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162798", "@fin": "1988-03-02", "#text": "TAXE D'APPRENTISSAGE.", "@debut": "1973-11-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147118", "@fin": "1989-01-01", "#text": "TAXES DIVERSES", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133863", "@fin": "1990-06-15", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308865", "@fin": "1985-01-01", "@num": "230 F", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308866", "@fin": "1992-07-04", "@num": "230 F", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006308867", "@fin": "1994-09-02", "@num": "230 F", "@etat": "PERIME", "@debut": "1992-07-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises redevables de la cotisation prévue à l'article 230 E peuvent obtenir, sur leur demande, une exonération totale ou partielle de cette cotisation en considération des dépenses qu'elles ont consenties, du 1er janvier au 31 décembre de l'année précédente, pour accueillir des jeunes dans le cadre des stages prévus par l'ordonnance n° 82-273 du 26 mars 1982 (1).
\n
\n
(1) Ces dépenses sont évaluées, de manière forfaitaire, à 375 F par jeune et par mois de présence en entreprise.
\n
" } }, "LEGIARTI000006308972": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter GA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-02-25", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308972", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308972.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AKXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter E", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000704926", "#text": "LOI 78-653 1978-06-22 ART. 3 II FINANCES RECTIFICATIVE POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000704926", "@numtexte": "78-653", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-06-22" }, { "@id": "JORFTEXT000000886458", "#text": "LOI 78-1239 1978-12-29 ART. 33 FINANCES POUR 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 ART. 21 FINANCES POUR 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000705483", "#text": "LOI 81-734 1981-08-03 ART. 31 FINANCES RECTIFICATIVE POUR 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000705483", "@numtexte": "81-734", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-08-03" }, { "@id": "LEGIARTI000006273739", "@num": "27", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 27 (V) JORF 30 DECEMBRE 1982 en vigueur le 1er JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162802", "@fin": "1986-10-23", "#text": "PARTICIPATION DES EMPLOYEURS AU FINANCEMENT DE LA FORMATION PROFESSIONNELLE CONTINUE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147118", "@fin": "1989-01-01", "#text": "TAXES DIVERSES", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133863", "@fin": "1990-06-15", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308972", "@fin": "1984-02-25", "@num": "235 ter GA", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308973", "@fin": "1985-01-01", "@num": "235 ter GA", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308974", "@fin": "1985-12-31", "@num": "235 ter GA", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308975", "@fin": "1987-01-01", "@num": "235 ter GA", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308976", "@fin": "1992-07-04", "@num": "235 ter GA", "@etat": "MODIFIE", "@debut": "1987-07-31", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006308977", "@fin": "1993-08-18", "@num": "235 ter GA", "@etat": "PERIME", "@debut": "1992-07-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les employeurs assujettis à la participation au financement de la formation professionnelle continue doivent s'acquitter d'une partie de leur obligation en effectuant au Trésor public, au plus tard le 15 septembre, un versement égal à 0,2 % du montant des salaires versés au cours de l'année précédente, majoré de 8 %, déterminé selon les modalités prévues à l'article 235 ter E (1) (2).
\n
\n
Cette cotisation est établie et recouvrée selon les mêmes modalités et sous les mêmes garanties et sanctions que la participation des employeurs au financement de la formation professionnelle continue.
\n
\n (1) Disposition applicable pour la première fois aux salaires versés en 1982.
\n
\n
(2) Pour les années 1978 à 1982, les employeurs ont dû effectuer le versement de 0,2 %, dans les mêmes conditions (loi n° 78-653 du 22 juin 1978, art. 3-II ; loi n° 78-1239 du 29 décembre 1978, art. 33 ; loi n° 80-30 du 18 janvier 1980, art. 21 et loi n° 81-734 du 3 août 1981, art. 31).
\n
" } }, "LEGIARTI000006313546": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1679 bis C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006313546", "URL": "article/LEGI/ARTI/00/00/06/31/35/LEGIARTI000006313546.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1679ADXXXXXBA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter KE", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000545997", "#text": "Décret 93-1127 1993-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006757797", "@num": "92", "#text": "Loi n°93-121 du 27 janvier 1993 - art. 92 () JORF 30 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000711603", "@nortexte": "SPSX9200178L", "@numtexte": "93-121", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-01-27" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162907", "@fin": "2999-01-01", "#text": "7 bis : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1984-02-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147232", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133930", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "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": "LEGIARTI000006313546", "@fin": "2002-01-01", "@num": "1679 bis C", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313547", "@fin": "2005-01-01", "@num": "1679 bis C", "@etat": "ABROGE", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contributions prévues au premier alinéa de l'article 235 ter KE inférieures à 100 F ne sont pas exigibles.
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006273739", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313536", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006757797", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313536", "typelien": "PEREMPTION" } ], "texte_version": { "JORFTEXT000000165514": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006295451", "@num": "207", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 207 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294408", "@num": "207 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 207 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295577", "@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": "LEGIARTI000006295589", "@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": "LEGIARTI000006295601", "@num": "255", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 255 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294618", "@num": "275 bis A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 bis A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294780", "@num": "301-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 301-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294887", "@num": "316 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 316 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294917", "@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": "LEGIARTI000006295889", "@num": "357 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 357 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295905", "@num": "358", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 358 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295913", "@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": "LEGIARTI000006295920", "@num": "360", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 360 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295927", "@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": "LEGIARTI000006296053", "@num": "363 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - 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art. 169 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299076", "@num": "178 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296500", "@num": "2 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297463", "@num": "2 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297449", "@num": "2 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299110", "@num": "203", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 203 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299120", "@num": "207", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 207 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297124", "@num": "211", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 211 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299141", "@num": "211 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 211 AB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297132", "@num": "213", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 213 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299532", "@num": "350 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297733", "@num": "38 septdecies D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297741", "@num": "38 septdecies G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297765", "@num": "39 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297764", "@num": "39 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299872", "@num": "396", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 396 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299892", "@num": "404 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 404 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299749", "@num": "405 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 405 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299764", "@num": "406 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299760", "@num": "406 undecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 undecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297934", "@num": "41 DC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297880", "@num": "41 duovicies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 duovicies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297900", "@num": "41 octovicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 octovicies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297894", "@num": "41 septvicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septvicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297917", "@num": "41-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299783", "@num": "416-0 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 416-0 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298057", "@num": "46 AGA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AGA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298114", "@num": "46 AI bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AI bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298240", "@num": "46 quater-0 YF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YF (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298245", "@num": "46 quater-0 YJ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YJ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298247", "@num": "46 quater-0 YK", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YK (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298502", "@num": "49 septies K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296936", "@num": "73 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 73 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296944", "@num": "73 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 73 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296951", "@num": "74", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 74 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298668", "@num": "75 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 75 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298670", "@num": "75 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 75 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298672", "@num": "75 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 75 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298673", "@num": "75 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 75 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298674", "@num": "75 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 75 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298675", "@num": "75 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 75 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298676", "@num": "75 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 75 G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298774", "@num": "98", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 98 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305941", "@num": "1134", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1134 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307305", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311534", "@num": "1382", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1382 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311563", "@num": "1394", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1394 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306099", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306105", "@num": "1414 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307355", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307433", "@num": "151 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307455", "@num": "154 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 154 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302865", "@num": "154 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 154 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307907", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307938", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307972", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312134", "@num": "1584", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1584 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306469", "@num": "1600-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306472", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306488", "@num": "1600-0 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306496", "@num": "1600-0 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306484", "@num": "1600-0 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312290", "@num": "1601", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1601 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312362", "@num": "1609 nonies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306648", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306614", "@num": "1609 quinquies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 quinquies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306715", "@num": "1609 tervicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 tervicies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312453", "@num": "1628 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1628 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308048", "@num": "163 octodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 octodecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303038", "@num": "163 octodecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 octodecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308039", "@num": "163 quinquies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303091", "@num": "163 quinquies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303009", "@num": "163 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311864", "@num": "1636 B octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306837", "@num": "1638 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1638 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303097", "@num": "164 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 164 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311948", "@num": "1647 B sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 B sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312000", "@num": "1648 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 A bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306945", "@num": "1649 quater B bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307014", "@num": "1655 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1655 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312653", "@num": "1657", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1657 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312740", "@num": "1664", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1664 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313536", "@num": "1678 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1678 sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308207", "@num": "168", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 168 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313572", "@num": "1681 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313578", "@num": "1681 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312925", "@num": "1733", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1733 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312977", "@num": "1740 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313733", "@num": "1740 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312984", "@num": "1741", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1741 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313751", "@num": "1742", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1742 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313758", "@num": "1746", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1746 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313762", "@num": "1747", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1747 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314330", "@num": "1749", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1749 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313768", "@num": "1750", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1750 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313008", "@num": "1753 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1753 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313087", "@num": "1768 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313103", "@num": "1771", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1771 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313108", "@num": "1772", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1772 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313836", "@num": "1774", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1774 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313840", "@num": "1775", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1775 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313847", "@num": "1778", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1778 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313849", "@num": "1779", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1779 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313851", "@num": "1783 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1783 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313144", "@num": "1789", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1789 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313904", "@num": "1801", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1801 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313907", "@num": "1804 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1804 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313922", "@num": "1810", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1810 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313936", "@num": "1813", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1813 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303106", "@num": "182 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 182 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303112", "@num": "182 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 182 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303116", "@num": "182 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 182 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313185", "@num": "1837", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1837 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313974", "@num": "1838", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1838 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313204", "@num": "1840 GA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 GA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314038", "@num": "1840 P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314041", "@num": "1840 Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313301", "@num": "1912", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1912 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313352", "@num": "1929 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1929 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308268", "@num": "193", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 193 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313405", "@num": "1965 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1965 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303127", "@num": "197 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308415", "@num": "199 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303225", "@num": "199 decies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 decies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308472", "@num": "199 duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 duodecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303216", "@num": "199 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308381", "@num": "199 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quater B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303186", "@num": "199 quater E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quater E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308389", "@num": "199 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303195", "@num": "199 quinquies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quinquies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308391", "@num": "199 quinquies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quinquies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303196", "@num": "199 quinquies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quinquies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303198", "@num": "199 quinquies E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quinquies E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303199", "@num": "199 quinquies F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quinquies F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308393", "@num": "199 quinquies G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quinquies G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308059", "@num": "199 quinquies-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quinquies-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303213", "@num": "199 septies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 septies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303202", "@num": "199 sexies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303376", "@num": "199 terdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303133", "@num": "199 terdecies-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 terdecies-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303255", "@num": "199 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314515", "@num": "200", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 200 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303325", "@num": "200 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 200 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308485", "@num": "206", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 206 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308537", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303428", "@num": "208 quater A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 quater A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308683", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308813", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308845", "@num": "229 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 229 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308852", "@num": "230", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 230 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308863", "@num": "230 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 230 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308867", "@num": "230 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 230 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303781", "@num": "230 FA", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 235 ter J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309055", "@num": "237 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 237 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304069", "@num": "238 septies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 septies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309153", "@num": "239 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309226", "@num": "244 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 302 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304671", "@num": "302 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304673", "@num": "302 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304684", "@num": "302 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304687", "@num": "302 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 302 septies A ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307488", "@num": "31", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307526", "@num": "35 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 35 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307542", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307568", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 458 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304853", "@num": "498 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 498 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302439", "@num": "50-0", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 50-0 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309974", "@num": "520 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 520 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305099", "@num": "522 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 522 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309989", "@num": "524", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 524 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309994", "@num": "527", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 527 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304891", "@num": "533", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 533 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310008", "@num": "537", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 537 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304938", "@num": "564 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 564 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304976", "@num": "614 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 614 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302467", "@num": "63", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 63 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305229", "@num": "677", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 677 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305238", "@num": "682", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 682 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307778", "@num": "69 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 69 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305280", "@num": "718", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 718 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302505", "@num": "72 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310777", "@num": "726", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 726 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310808", "@num": "731", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 731 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310840", "@num": "738", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 738 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310329", "@num": "760", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 760 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310342", "@num": "774", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 774 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310409", "@num": "793", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305476", "@num": "795 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 795 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310439", "@num": "802", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 802 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307830", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307111", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310713", "@num": "850", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 850 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305550", "@num": "863", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 863 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310735", "@num": "867", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 867 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305615", "@num": "904", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 904 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307154", "@num": "92 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302606", "@num": "92 B quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302607", "@num": "92 B quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302609", "@num": "92 B sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307188", "@num": "93 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311135", "@num": "945", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 945 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311312", "@num": "995", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 995 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311323", "@num": "998", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 998 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303197", "@num": "199 quinquies D", "#text": "CODE GENERAL DES IPPOTS, CGI. - art. 199 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293350", "@num": "204", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 204 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293355", "@num": "205", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293622", "@num": "206", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 206 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293634", "@num": "208", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293637", "@num": "209", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 209 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293639", "@num": "210", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 210 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293641", "@num": "211", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 211 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293625", "@num": "213", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 213 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293628", "@num": "214", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 214 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293361", "@num": "215", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 215 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293369", "@num": "216", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 216 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293373", "@num": "217", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 217 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293376", "@num": "218", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 218 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293631", "@num": "220", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 220 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041473240", "@num": "1609 tervicies", "#text": "Code général des impôts, CGI. - art. 1609 tervicies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817801", "@num": "1609 tervicies", "#text": "Code général des impôts, CGI. - art. 1609 tervicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781411", "@num": "1649 quater B bis", "#text": "Code général des impôts, CGI. - art. 1649 quater B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032881468", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027479919", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297608", "@num": "10 G bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 G bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114089", "@num": "111 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298241", "@num": "46 quater-0 YG", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298242", "@num": "46 quater-0 YH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YH (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298244", "@num": "46 quater-0 YI", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YI (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°94-899 du 17 octobre 1994", "MINISTERE": "MINISTERE DU BUDGET", "TITREFULL": "Décret no 94-899 du 17 octobre 1994 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000165514", "NOR": "BUDF9400017D", "NUM": "94-899", "DATE_PUBLI": "1994-10-19", "DATE_TEXTE": "1994-10-17", "NUM_PARUTION": 243, "ORIGINE_PUBLI": "JORF n°243 du 19 octobre 1994", "PAGE_DEB_PUBLI": 14832, "PAGE_FIN_PUBLI": 19941019 } }, "META_COMMUN": { "ID": "JORFTEXT000000165514", "URL": "texte/version/JORF/TEXT/00/00/00/16/55/JORFTEXT000000165514.xml", "NATURE": "DECRET", "ORIGINE": "JORF" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre du budget, porte-parole du Gouvernement,
Vu l'article 11 de la loi no 51-247 du 1er mars 1951;
Vu le code général des impôts et ses annexes I, II et III;
Vu les textes codifiés et cités dans le présent décret,
Décrète:
\n
" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 17 octobre 1994.
\n

EDOUARD BALLADUR

Par le Premier ministre:

Le ministre du budget,
porte-parole du Gouvernement,
NICOLAS SARKOZY" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000165514", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313536", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006313536", "liens_entrants": true }

Article 1678 sexies AUTONOME PERIME, en vigueur du 01/01/1983 au 02/09/1994 (Code général des impôts)