{ "article": { "LEGIARTI000006313641": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1698 quater", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2004-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313641", "URL": "article/LEGI/ARTI/00/00/06/31/36/LEGIARTI000006313641.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1698AGXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 31 août 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006321928", "@num": "35", "#text": "Loi - art. 35 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "JORFTEXT000000429346", "#text": "Loi 2003-1312 2003-12-30 art. 35 C", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000041466364", "@num": "26", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000006309998", "@num": "527", "#text": "Code général des impôts, CGI. - art. 527 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133932", "@fin": "2999-01-01", "#text": "Section III : Contributions indirectes", "@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": "LEGIARTI000006313640", "@fin": "2004-07-01", "@num": "1698 quater", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313641", "@fin": "2019-01-01", "@num": "1698 quater", "@etat": "ABROGE", "@debut": "2004-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La contribution prévue à l'article 527 est recouvrée selon les procédures et sous le bénéfice des sûretés prévues par le présent code en matière de contributions indirectes. Les infractions sont constatées, poursuivies et réprimées comme en matière de contributions indirectes.
\n
" } }, "LEGIARTI000006309998": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "527", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309998", "URL": "article/LEGI/ARTI/00/00/06/30/99/LEGIARTI000006309998.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0527AAXXXXXAH" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006322346", "@num": "89", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 89 () JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000041466364", "@num": "26", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000038621488", "@num": "2", "#text": "Décret n°2019-560 du 6 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038559635", "@nortexte": "ECOE1907436D", "@numtexte": "2019-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000034596302", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313641", "@num": "1698 quater", "#text": "Code général des impôts, CGI. - art. 1698 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313699", "@num": "1727-0 A", "#text": "Code général des impôts, CGI. - art. 1727-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313705", "@num": "1731-0 A", "#text": "Code général des impôts, CGI. - art. 1731-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304874", "@num": "522", "#text": "Code général des impôts, CGI. - art. 522", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299128", "@num": "209-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 209-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668506", "@num": "406 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299762", "@num": "406 undecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 undecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623845", "@num": "R*208-3", "#text": "Livre des procédures fiscales - art. R*208-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623853", "@num": "R190-3", "#text": "Livre des procédures fiscales - art. R190-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623837", "@num": "R213-4", "#text": "Livre des procédures fiscales - art. R213-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048725383", "@num": "R256-8", "#text": "Livre des procédures fiscales - art. R256-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623870", "@num": "R81-5", "#text": "Livre des procédures fiscales - art. R81-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179914", "@fin": "2025-07-01", "#text": "I : Contribution aux poinçonnages", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162620", "@fin": "2011-06-01", "#text": "Section III : Droit spécifique et essai des métaux précieux", "@debut": "1994-09-02" }, { "@id": "LEGISCTA000026003305", "@fin": "2025-07-01", "#text": "Section III : Contribution aux poinçonnages et essai des métaux précieux", "@debut": "2011-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147059", "@fin": "2025-07-01", "#text": "Chapitre II : Garantie des matières d'or, d'argent et de platine", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "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": "LEGIARTI000048372634", "@fin": "1954-08-15", "@num": "527", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049582615", "@fin": "1979-07-01", "@num": "527", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309991", "@fin": "1980-01-19", "@num": "527", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309992", "@fin": "1985-01-01", "@num": "527", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309993", "@fin": "1994-09-02", "@num": "527", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309994", "@fin": "2001-08-31", "@num": "527", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309995", "@fin": "2002-01-01", "@num": "527", "@etat": "MODIFIE", "@debut": "2001-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309996", "@fin": "2004-07-01", "@num": "527", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309997", "@fin": "2004-12-31", "@num": "527", "@etat": "MODIFIE", "@debut": "2004-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006309998", "@fin": "2019-01-01", "@num": "527", "@etat": "ABROGE", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les ouvrages mentionnés à l'article 522 supportent une contribution fixée à :

\n
\n

a. Pour les ouvrages en or et platine, 8 € par ouvrage marqué ;

\n
\n

b. Pour les ouvrages en argent, 4 € par ouvrage marqué.

\n
\n

Toutefois, le montant de cette contribution est limité respectivement à 4 € et 2 € jusqu'au 30 juin 2005.

\n
\n

Dans les départements d'outre-mer, la contribution est fixée à :

\n
\n

a. Pour les ouvrages en or et platine, 2 € par ouvrage marqué ;

\n
\n

b. Pour les ouvrages en argent, 1 € par ouvrage marqué.

\n
\n

Le fait générateur de la contribution est constitué par l'apposition du poinçon sur les ouvrages par les bureaux de garantie.

\n
\n

L'exigibilité intervient lors du fait générateur.

\n
\n

Les redevables sont tenus de souscrire au plus tard le 15 du mois suivant la date d'exigibilité, auprès du service des douanes chargé du recouvrement, une déclaration conforme à un modèle fixé par l'administration et accompagnée du paiement de cette contribution. Toutefois, ils ont la possibilité d'acquitter la contribution au comptant en déposant ladite déclaration à la date du fait générateur. Les modalités d'application du présent article sont fixées par décret.

\n
" } }, "LEGIARTI000006321928": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "35", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006321928", "URL": "article/LEGI/ARTI/00/00/06/32/19/LEGIARTI000006321928.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEKNXXXXXX035AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006312789", "@num": "1698", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1698 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313638", "@num": "1698 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1698 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313641", "@num": "1698 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1698 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313698", "@num": "1727-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1727-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313704", "@num": "1731-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1731-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313157", "@num": "1794", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1794 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313927", "@num": "1810", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1810 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309984", "@num": "521", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 521 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304877", "@num": "522", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 522 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309990", "@num": "524", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 524 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305107", "@num": "526", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 526 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309997", "@num": "527", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 527 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304883", "@num": "528", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 528 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304886", "@num": "530", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 530 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305108", "@num": "530 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 530 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305110", "@num": "530 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 530 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304892", "@num": "533", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 533 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304899", "@num": "535", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 535 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310013", "@num": "542", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 542 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310017", "@num": "543", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 543 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310025", "@num": "545", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 545 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304913", "@num": "548", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 548 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304924", "@num": "553", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 553 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 2003-1312 2003-12-30 Finances rectificative pour 2003 JORF 31 décembre 2003)", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134221", "@fin": "2999-01-01", "#text": "I. : MESURES FISCALES.", "@debut": "2003-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114811", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2003-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084647", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : MOYENS DES SERVICES ET DISPOSITIONS SPÉCIALES", "@debut": "2003-12-31" } ] }, "@cid": "JORFTEXT000000429346", "@nor": "ECOX0300167L", "@num": "2003-1312", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 2003 (n° 2003-1312 du 30 décembre 2003) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000429346", "@c_titre_court": "Loi n° 2003-1312 du 30 décembre 2003" }, { "@fin": "2999-01-01", "#text": "Loi n° 2003-1312 du 30 décembre 2003 de Finances rectificative pour 2003 (1).", "@debut": "2003-12-31", "@id_txt": "LEGITEXT000005754759", "@c_titre_court": "Loi n° 2003-1312 du 30 décembre 2003" } ], "@date_publi": "2003-12-31", "@date_signature": "2003-12-30", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006321928", "@fin": "2999-01-01", "@num": "35", "@etat": "VIGUEUR", "@debut": "2003-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A. et B. Paragraphes modificateurs
\n
C. - Les dispositions des A et B entrent en vigueur à compter du 1er juillet 2004.
" } }, "LEGIARTI000037935413": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "26", "ETAT": "MODIFIE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2018-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000037935413", "URL": "article/LEGI/ARTI/00/00/37/93/54/LEGIARTI000037935413.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037986927", "@num": "45", "#text": "Loi n° 86-1317 du 30 décembre 1986 - art. 45 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006318934", "@num": "51", "#text": "Loi n° 93-1352 du 30 décembre 1993 - art. 51 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000037986934", "@num": "71", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 71 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000025074835", "@num": "75", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 75 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000037986925", "@num": "42", "#text": "LOI n° 2009-967 du 3 août 2009 - art. 42 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000020949548", "@nortexte": "DEVX0811607L", "@numtexte": "2009-967", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-08-03" }, { "@id": "LEGIARTI000037986920", "@num": "158", "#text": "LOI n° 2010-1657 du 29 décembre 2010 - art. 158 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000037986582", "@num": "130", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 130 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "JORFTEXT000037995085", "#text": "Loi n°2018-1317 du 28 décembre 2018, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000037995085", "@nortexte": "CPAX1823550Z", "@numtexte": "2018-1317", "@typelien": "RECTIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGISCTA000006180018", "#text": "Code général des impôts, CGI. - IV : Huiles (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006163075", "#text": "Code général des impôts, CGI. - Section III : Taxe destinée au financement des ... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022212536", "@num": "1012", "#text": "Code général des impôts, CGI. - art. 1012 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189008", "@num": "1013", "#text": "Code général des impôts, CGI. - art. 1013 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986451", "@num": "1468", "#text": "Code général des impôts, CGI. - art. 1468 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036355680", "@num": "1591", "#text": "Code général des impôts, CGI. - art. 1591 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033787996", "@num": "1606", "#text": "Code général des impôts, CGI. - art. 1606 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188729", "@num": "1609 decies", "#text": "Code général des impôts, CGI. - art. 1609 decies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701003", "@num": "1609 duodecies", "#text": "Code général des impôts, CGI. - art. 1609 duodecies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306701", "@num": "1609 quaterdecies", "#text": "Code général des impôts, CGI. - art. 1609 quaterdecies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306702", "@num": "1609 quindecies", "#text": "Code général des impôts, CGI. - art. 1609 quindecies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030063263", "@num": "1609 quintricies", "#text": "Code général des impôts, CGI. - art. 1609 quintricies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658263", "@num": "1609 terdecies", "#text": "Code général des impôts, CGI. - art. 1609 terdecies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025074866", "@num": "1609 undecies", "#text": "Code général des impôts, CGI. - art. 1609 undecies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033469071", "@num": "1609 vicies", "#text": "Code général des impôts, CGI. - art. 1609 vicies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033469126", "@num": "1618 septies", "#text": "Code général des impôts, CGI. - art. 1618 septies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031780591", "@num": "1619", "#text": "Code général des impôts, CGI. - art. 1619 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364711", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842609", "@num": "1649 quater BA", "#text": "Code général des impôts, CGI. - art. 1649 quater BA (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986425", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020355806", "@num": "1693 quinquies", "#text": "Code général des impôts, CGI. - art. 1693 quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986393", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313641", "@num": "1698 quater", "#text": "Code général des impôts, CGI. - art. 1698 quater (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986386", "@num": "1727-0 A", "#text": "Code général des impôts, CGI. - art. 1727-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986378", "@num": "1731-0 A", "#text": "Code général des impôts, CGI. - art. 1731-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986368", "@num": "1804", "#text": "Code général des impôts, CGI. - art. 1804 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517981", "@num": "235 ter ZD ter", "#text": "Code général des impôts, CGI. - art. 235 ter ZD ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374076", "@num": "302 bis KA", "#text": "Code général des impôts, CGI. - art. 302 bis KA (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752131", "@num": "302 bis KD", "#text": "Code général des impôts, CGI. - art. 302 bis KD (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364812", "@num": "302 bis KG", "#text": "Code général des impôts, CGI. - art. 302 bis KG (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986556", "@num": "302 decies", "#text": "Code général des impôts, CGI. - art. 302 decies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283667", "@num": "422", "#text": "Code général des impôts, CGI. - art. 422 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309998", "@num": "527", "#text": "Code général des impôts, CGI. - art. 527 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986548", "@num": "553", "#text": "Code général des impôts, CGI. - art. 553 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986535", "@num": "809", "#text": "Code général des impôts, CGI. - art. 809 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986520", "@num": "810", "#text": "Code général des impôts, CGI. - 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art. 814 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986490", "@num": "816", "#text": "Code général des impôts, CGI. - art. 816 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986482", "@num": "816 A", "#text": "Code général des impôts, CGI. - art. 816 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986474", "@num": "825", "#text": "Code général des impôts, CGI. - art. 825 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986467", "@num": "827", "#text": "Code général des impôts, CGI. - art. 827 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986458", "@num": "828", "#text": "Code général des impôts, CGI. - art. 828 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023370780", "@num": "L24 A", "#text": "Livre des procédures fiscales - art. L24 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986735", "@num": "L253", "#text": "Livre des procédures fiscales - art. L253 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038044504", "@num": "L732-58", "#text": "Code rural - art. L732-58 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986728", "@num": "L661-5", "#text": "Code rural et de la pêche maritime - art. L661-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986720", "@num": "L661-6", "#text": "Code rural et de la pêche maritime - art. L661-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037949610", "@num": "L732-58", "#text": "Code rural et de la pêche maritime - art. L732-58 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986577", "@num": "254", "#text": "Code des douanes - art. 254 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986571", "@num": "284 bis B", "#text": "Code des douanes - art. 284 bis B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986566", "@num": "284 ter", "#text": "Code des douanes - art. 284 ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517174", "@num": "L137-19", "#text": "Code de la sécurité sociale. - art. L137-19 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986713", "@num": "L141-3", "#text": "Code du tourisme. - art. L141-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000023082687", "#text": "Code des transports - Chapitre II : Chambre nationale de la batelleri... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000023083052", "#text": "Code des transports - Section 1 : Dispositions générales (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000023083046", "#text": "Code des transports - Section 2 : Taxe sur les titulaires d'ouvrages ... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000023083044", "#text": "Code des transports - Sous-section 1 : Dispositions générales (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000023083027", "#text": "Code des transports - Sous-section 2 : Contrôles (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986797", "@num": "L4316-1", "#text": "Code des transports - art. L4316-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986784", "@num": "L4316-10", "#text": "Code des transports - art. L4316-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986779", "@num": "L4316-11", "#text": "Code des transports - art. L4316-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083021", "@num": "L4316-12", "#text": "Code des transports - art. L4316-12 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083018", "@num": "L4316-13", "#text": "Code des transports - art. L4316-13 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083016", "@num": "L4316-14", "#text": "Code des transports - art. L4316-14 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986794", "@num": "L4316-2", "#text": "Code des transports - art. L4316-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033811696", "@num": "L4316-3", "#text": "Code des transports - art. L4316-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986789", "@num": "L4316-4", "#text": "Code des transports - art. L4316-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083038", "@num": "L4316-5", "#text": "Code des transports - art. L4316-5 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083035", "@num": "L4316-6", "#text": "Code des transports - art. L4316-6 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083033", "@num": "L4316-7", "#text": "Code des transports - art. L4316-7 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083031", "@num": "L4316-8", "#text": "Code des transports - art. L4316-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083029", "@num": "L4316-9", "#text": "Code des transports - art. L4316-9 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986775", "@num": "L4430-1", "#text": "Code des transports - art. L4430-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023082752", "@num": "L4430-2", "#text": "Code des transports - art. L4430-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986769", "@num": "L4431-1", "#text": "Code des transports - art. L4431-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986764", "@num": "L4431-2", "#text": "Code des transports - art. L4431-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023082689", "@num": "L4431-3", "#text": "Code des transports - art. L4431-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023082685", "@num": "L4432-1", "#text": "Code des transports - art. L4432-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023082683", "@num": "L4432-2", "#text": "Code des transports - art. L4432-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023082679", "@num": "L4432-3", "#text": "Code des transports - art. L4432-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023082677", "@num": "L4432-4", "#text": "Code des transports - art. L4432-4 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023082666", "@num": "L4432-5", "#text": "Code des transports - art. L4432-5 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023082662", "@num": "L4432-6", "#text": "Code des transports - art. L4432-6 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023082653", "@num": "L4432-7", "#text": "Code des transports - art. L4432-7 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986760", "@num": "L4462-3", "#text": "Code des transports - art. L4462-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986755", "@num": "L4521-1", "#text": "Code des transports - art. L4521-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000038041111", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2018-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000038041072", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2018-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037935165", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2018-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037935171", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2018-12-31" } ] }, "@cid": "JORFTEXT000037882341", "@nor": "CPAX1823550L", "@num": "2018-1317", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2018-1317 du 28 décembre 2018 de finances pour 2019 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037882341", "@c_titre_court": "LOI n° 2018-1317 du 28 décembre 2018" }, { "@fin": "2999-01-01", "#text": "LOI n° 2018-1317 du 28 décembre 2018 de finances pour 2019 (1)", "@debut": "2018-12-31", "@id_txt": "LEGITEXT000037935164", "@c_titre_court": "LOI n°2018-1317 du 28 décembre 2018" } ], "@date_publi": "2018-12-30", "@date_signature": "2018-12-28", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037935413", "@fin": "2019-01-01", "@num": "26", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041466364", "@fin": "2999-01-01", "@num": "26", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037882377", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. à XIII.-A modifié les dispositions suivantes :

-Loi n° 2003-1312 du 30 décembre 2003
\nArt. 71\n
\n

-Loi n° 86-1317 du 30 décembre 1986
\nArt. 45\n
\n

-LOI n° 2009-967 du 3 août 2009
\nArt. 42\n
\n

-LOI n° 2010-1657 du 29 décembre 2010
\nArt. 158 \n
\n

A abrogé les dispositions suivantes :

-Code des transports
\nArt. L4430-2 \n
\n

A modifié les dispositions suivantes :

-LOI n° 2017-1837 du 30 décembre 2017
\nArt. 130\n
\n

-Code des douanes
\nArt. 254, Art. 284 bis B, Art. 284 ter\n
\n

-Code général des impôts, CGI.
\nArt. 302 decies, Art. 553, Art. 809, Art. 810, Art. 810 bis, Art. 811, Art. 812, Art. 814 C, Art. 816, Art. 816 A, Art. 825, Art. 827, Art. 828, Art. 1468, Art. 1649 quater B quater, Art. 1681 sexies, Art. 1698 D, Art. 1727-0 A, Art. 1731-0 A, Art. 1804 \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 235 ter ZD ter, Art. 422, Art. 527, Art. 810 ter, Art. 1012, Art. 1591, Art. 1606, Art. 1609 decies, Art. 1609 undecies, Art. 1609 duodecies, Art. 1609 terdecies, Art. 1609 quaterdecies, Art. 1609 quindecies, Art. 1698 quater \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 302 bis KA, Art. 302 bis KD, Art. 302 bis KG \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1618 septies, Art. 1619 \n
\n

A abrogé les dispositions suivantes :

-Code de la sécurité sociale.
\nArt. L137-19 \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1013 \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nSct. Section III : Taxe destinée au financement des prestations d'assurance maladie, invalidité et maternité du régime de protection sociale des non-salariés agricoles, Sct. IV : Huiles, Art. 1609 vicies, Art. 1609 quintricies \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1693 quinquies \n
\n

A modifié les dispositions suivantes :

-Livre des procédures fiscales
\nArt. L253\n
\n

-Code rural et de la pêche maritime
\nArt. L661-5, Art. L661-6, Art. L732-58\n
\n

-Code du tourisme.
\nArt. L141-3 \n
\n

A abrogé les dispositions suivantes :

-Livre des procédures fiscales
\nArt. L24 A \n
\n

A abrogé les dispositions suivantes :

-Code des transports
\nArt. L4431-3, Sct. Chapitre II : Chambre nationale de la batellerie artisanale, Art. L4432-1, Art. L4432-2, Art. L4432-3, Art. L4432-4, Art. L4432-5, Art. L4432-6, Art. L4432-7 \n
\n

A abrogé les dispositions suivantes :

-Loi n° 93-1352 du 30 décembre 1993
\nArt. 51 \n
\n

A abrogé les dispositions suivantes :

-Loi n° 2003-1312 du 30 décembre 2003
\nArt. 75 \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1649 quater BA \n
\n

A modifié les dispositions suivantes :

-Code des transports
\nArt. L4316-1, Art. L4316-2, Art. L4316-4, Art. L4316-10, Art. L4316-11, Art. L4430-1, Art. L4431-1, Art. L4431-2, Art. L4462-3, Art. L4521-1 \n
\n

A abrogé les dispositions suivantes :

-Code des transports
\nSct. Section 1 : Dispositions générales, Sct. Section 2 : Taxe sur les titulaires d'ouvrages hydrauliques, Sct. Sous-section 1 : Dispositions générales, Art. L4316-3, Art. L4316-5, Art. L4316-6, Art. L4316-7, Art. L4316-8, Art. L4316-9, Sct. Sous-section 2 : Contrôles, Art. L4316-12, Art. L4316-13, Art. L4316-14 \n
\n

XIV.-L'établissement public \" Chambre nationale de la batellerie artisanale \" est dissous et mis en liquidation au plus tard dans un délai d'un an à compter de la promulgation de la présente loi.

Un arrêté conjoint des ministres chargés des transports et du budget désigne le liquidateur, qui dispose de six mois pour mener à bonne fin les opérations engagées par l'établissement avant sa liquidation et pour pourvoir à la liquidation des créances et des dettes, au transfert des biens immobiliers propriété de l'établissement et à la cession des autres éléments d'actif et des droits et obligations y afférents.

Le liquidateur est investi de l'ensemble des pouvoirs nécessaires à l'exercice de la mission. Il est l'ordonnateur des recettes et des dépenses. Il peut agir en justice et conclure des transactions.

Pendant la période de liquidation, le régime financier et comptable applicable à l'établissement est maintenu en vigueur. Le contrôle économique et financier de l'Etat continue à s'exercer dans les conditions fixées par le décret n° 2012-1246 du 7 novembre 2012 relatif à la gestion budgétaire et comptable publique. L'agent comptable demeure en fonction dans les mêmes conditions que précédemment.

A la fin de la période de liquidation, le liquidateur établit, à l'appui du compte de clôture de liquidation, un compte rendu de la gestion. L'ensemble de ce compte est soumis à l'approbation, par arrêté, des ministres chargés des transports et du budget.

Les biens, droits et obligations de l'établissement subsistant à la clôture du compte de liquidation sont transférés à l'Etat. L'arrêté mentionné à l'avant-dernier alinéa du présent XIV règle les modalités de transfert à l'Etat des éléments d'actif et de passif pouvant subsister à la clôture du compte de liquidation, ainsi que des droits et obligations nés durant la période de liquidation, et constate le solde de liquidation.

XV.-A.-Le 20° du III entre en vigueur le 1er octobre 2019.

B.-Le 1° du VIII entre en vigueur le 31 décembre 2019.

C.-Le 26° du III, le 4° du V et le IX entrent en vigueur le 1er janvier 2020.

D.-Les 3° et 27° du III entrent en vigueur le 1er janvier 2020.

E.-Les 2° et 33° du III entrent en vigueur pour les encaissements intervenant à compter du 1er janvier 2020.

F.-Le 1° du X entre en vigueur le 1er janvier 2019.

G.-Les 21° et 31° du III ainsi que les 2° à 7° du VIII entrent en vigueur le 1er juillet 2019.

H.-Les entreprises de la batellerie artisanale déjà en activité au 1er juillet 2019 ont jusqu'à cette même date pour demander leur immatriculation au répertoire des métiers ou au registre des entreprises mentionnés à l'article 19 de la loi n° 96-603 du 5 juillet 1996 relative au développement et à la promotion du commerce et de l'artisanat auprès du centre de formalités des entreprises compétent. Elles sont dispensées du stage de préparation à l'installation prévu à l'article 2 de la loi n° 82-1091 du 23 décembre 1982 relative à la formation professionnelle des artisans.

" } }, "LEGIARTI000041466364": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "26", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041466364", "URL": "article/LEGI/ARTI/00/00/41/46/63/LEGIARTI000041466364.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au A du XI de l’article 21 de la loi n° 2019-1479 du 29 décembre 2019, ces dispositions entrent en vigueur le 1er janvier 2019.

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art. 42 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000020949548", "@nortexte": "DEVX0811607L", "@numtexte": "2009-967", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-08-03" }, { "@id": "LEGIARTI000037986920", "@num": "158", "#text": "LOI n° 2010-1657 du 29 décembre 2010 - art. 158 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000041466642", "@num": "130", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 130 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000039793111", "@num": "21", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000041469237", "@num": "1012", "#text": "Code général des impôts, CGI. - 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art. 1609 quintricies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658263", "@num": "1609 terdecies", "#text": "Code général des impôts, CGI. - art. 1609 terdecies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025074866", "@num": "1609 undecies", "#text": "Code général des impôts, CGI. - art. 1609 undecies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033469071", "@num": "1609 vicies", "#text": "Code général des impôts, CGI. - art. 1609 vicies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033469126", "@num": "1618 septies", "#text": "Code général des impôts, CGI. - 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art. 1727-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986378", "@num": "1731-0 A", "#text": "Code général des impôts, CGI. - art. 1731-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986368", "@num": "1804", "#text": "Code général des impôts, CGI. - art. 1804 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517981", "@num": "235 ter ZD ter", "#text": "Code général des impôts, CGI. - art. 235 ter ZD ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374076", "@num": "302 bis KA", "#text": "Code général des impôts, CGI. - 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art. 422 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309998", "@num": "527", "#text": "Code général des impôts, CGI. - art. 527 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986548", "@num": "553", "#text": "Code général des impôts, CGI. - art. 553 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986535", "@num": "809", "#text": "Code général des impôts, CGI. - art. 809 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986520", "@num": "810", "#text": "Code général des impôts, CGI. - art. 810 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986508", "@num": "810 bis", "#text": "Code général des impôts, CGI. - art. 810 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517829", "@num": "810 ter", "#text": "Code général des impôts, CGI. - art. 810 ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986504", "@num": "811", "#text": "Code général des impôts, CGI. - art. 811 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986501", "@num": "812", "#text": "Code général des impôts, CGI. - art. 812 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986496", "@num": "814 C", "#text": "Code général des impôts, CGI. - art. 814 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986490", "@num": "816", "#text": "Code général des impôts, CGI. - art. 816 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986482", "@num": "816 A", "#text": "Code général des impôts, CGI. - art. 816 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986474", "@num": "825", "#text": "Code général des impôts, CGI. - art. 825 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986467", "@num": "827", "#text": "Code général des impôts, CGI. - art. 827 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986458", "@num": "828", "#text": "Code général des impôts, CGI. - art. 828 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023370780", "@num": "L24 A", "#text": "Livre des procédures fiscales - art. L24 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986735", "@num": "L253", "#text": "Livre des procédures fiscales - art. L253 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986728", "@num": "L661-5", "#text": "Code rural et de la pêche maritime - art. L661-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986720", "@num": "L661-6", "#text": "Code rural et de la pêche maritime - art. L661-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041396131", "@num": "L732-58", "#text": "Code rural et de la pêche maritime - art. L732-58 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986577", "@num": "254", "#text": "Code des douanes - art. 254 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469303", "@num": "284 bis B", "#text": "Code des douanes - art. 284 bis B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986566", "@num": "284 ter", "#text": "Code des douanes - art. 284 ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517174", "@num": "L137-19", "#text": "Code de la sécurité sociale. - art. L137-19 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986713", "@num": "L141-3", "#text": "Code du tourisme. - art. L141-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986797", "@num": "L4316-1", "#text": "Code des transports - art. L4316-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986784", "@num": "L4316-10", "#text": "Code des transports - art. L4316-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986779", "@num": "L4316-11", "#text": "Code des transports - art. L4316-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083021", "@num": "L4316-12", "#text": "Code des transports - art. L4316-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083018", "@num": "L4316-13", "#text": "Code des transports - art. L4316-13 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083016", "@num": "L4316-14", "#text": "Code des transports - art. L4316-14 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986794", "@num": "L4316-2", "#text": "Code des transports - art. L4316-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033811696", "@num": "L4316-3", "#text": "Code des transports - art. L4316-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986789", "@num": "L4316-4", "#text": "Code des transports - art. L4316-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083038", "@num": "L4316-5", "#text": "Code des transports - art. L4316-5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083035", "@num": "L4316-6", "#text": "Code des transports - art. L4316-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083033", "@num": "L4316-7", "#text": "Code des transports - art. L4316-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083031", "@num": "L4316-8", "#text": "Code des transports - art. L4316-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083029", "@num": "L4316-9", "#text": "Code des transports - art. L4316-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986775", "@num": "L4430-1", "#text": "Code des transports - art. L4430-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023082752", "@num": "L4430-2", "#text": "Code des transports - art. L4430-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986769", "@num": "L4431-1", "#text": "Code des transports - art. L4431-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986764", "@num": "L4431-2", "#text": "Code des transports - art. L4431-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023082689", "@num": "L4431-3", "#text": "Code des transports - art. L4431-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023082685", "@num": "L4432-1", "#text": "Code des transports - art. L4432-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023082683", "@num": "L4432-2", "#text": "Code des transports - art. L4432-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023082679", "@num": "L4432-3", "#text": "Code des transports - art. L4432-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023082677", "@num": "L4432-4", "#text": "Code des transports - art. L4432-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023082666", "@num": "L4432-5", "#text": "Code des transports - art. L4432-5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023082662", "@num": "L4432-6", "#text": "Code des transports - art. L4432-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023082653", "@num": "L4432-7", "#text": "Code des transports - art. L4432-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986760", "@num": "L4462-3", "#text": "Code des transports - art. L4462-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986755", "@num": "L4521-1", "#text": "Code des transports - art. L4521-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000038041111", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2018-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000038041072", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2018-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037935165", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2018-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037935171", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2018-12-31" } ] }, "@cid": "JORFTEXT000037882341", "@nor": "CPAX1823550L", "@num": "2018-1317", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2018-1317 du 28 décembre 2018 de finances pour 2019 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037882341", "@c_titre_court": "LOI n° 2018-1317 du 28 décembre 2018" }, { "@fin": "2999-01-01", "#text": "LOI n° 2018-1317 du 28 décembre 2018 de finances pour 2019 (1)", "@debut": "2018-12-31", "@id_txt": "LEGITEXT000037935164", "@c_titre_court": "LOI n°2018-1317 du 28 décembre 2018" } ], "@date_publi": "2018-12-30", "@date_signature": "2018-12-28", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037935413", "@fin": "2019-01-01", "@num": "26", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041466364", "@fin": "2999-01-01", "@num": "26", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037882377", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. à XIII.-A modifié les dispositions suivantes :

-Loi n° 2003-1312 du 30 décembre 2003\n
\nArt. 71\n
\n

-Loi n° 86-1317 du 30 décembre 1986\n
\nArt. 45\n
\n

-LOI n° 2009-967 du 3 août 2009\n
\nArt. 42\n
\n

-LOI n° 2010-1657 du 29 décembre 2010\n
\nArt. 158 \n
\n

A abrogé les dispositions suivantes :

-Code des transports\n
\nArt. L4430-2 \n
\n

A modifié les dispositions suivantes :

-LOI n° 2017-1837 du 30 décembre 2017\n
\nArt. 130\n
\n

-Code des douanes\n
\nArt. 254, Art. 284 bis B, Art. 284 ter\n
\n

-Code général des impôts, CGI.\n
\nArt. 302 decies, Art. 553, Art. 809, Art. 810, Art. 810 bis, Art. 811, Art. 812, Art. 814 C, Art. 816, Art. 816 A, Art. 825, Art. 827, Art. 828, Art. 1468, Art. 1649 quater B quater, Art. 1681 sexies, Art. 1698 D, Art. 1727-0 A, Art. 1731-0 A, Art. 1804 \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 235 ter ZD ter, Art. 422, Art. 527, Art. 810 ter, Art. 1012, Art. 1591, Art. 1606, Art. 1609 decies, Art. 1609 undecies, Art. 1609 duodecies, Art. 1609 terdecies, Art. 1609 quaterdecies, Art. 1609 quindecies, Art. 1698 quater \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 302 bis KA, Art. 302 bis KD, Art. 302 bis KG \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 1618 septies, Art. 1619 \n
\n

A abrogé les dispositions suivantes :

-Code de la sécurité sociale.\n
\nArt. L137-19 \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 1013 \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.\n
Sct. Section III : Taxe destinée au financement des prestations d'assurance maladie, invalidité et maternité du régime de protection sociale des non-salariés agricoles, Sct. IV : Huiles, Art. 1609 vicies, Art. 1609 quintricies \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 1693 quinquies \n
\n

A modifié les dispositions suivantes :

-Livre des procédures fiscales\n
\nArt. L253\n
\n

-Code rural et de la pêche maritime\n
\nArt. L661-5, Art. L661-6, Art. L732-58\n
\n

-Code du tourisme.\n
\nArt. L141-3 \n
\n

A abrogé les dispositions suivantes :

-Livre des procédures fiscales\n
\nArt. L24 A \n
\n

A abrogé les dispositions suivantes :

-Code des transports\n
\nArt. L4431-3, Sct. Chapitre II : Chambre nationale de la batellerie artisanale, Art. L4432-1, Art. L4432-2, Art. L4432-3, Art. L4432-4, Art. L4432-5, Art. L4432-6, Art. L4432-7 \n
\n

A abrogé les dispositions suivantes :

-Loi n° 93-1352 du 30 décembre 1993\n
\nArt. 51 \n
\n

A abrogé les dispositions suivantes :

-Loi n° 2003-1312 du 30 décembre 2003\n
\nArt. 75 \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 1649 quater BA \n
\n

A modifié les dispositions suivantes :

-Code des transports\n
\nArt. L4316-1, Art. L4316-2, Art. L4316-4, Art. L4316-10, Art. L4316-11, Art. L4430-1, Art. L4431-1, Art. L4431-2, Art. L4462-3, Art. L4521-1 \n
\n

A abrogé les dispositions suivantes :

-Code des transports\n
Sct. Section 1 : Dispositions générales, Sct. Section 2 : Taxe sur les titulaires d'ouvrages hydrauliques, Sct. Sous-section 1 : Dispositions générales, Art. L4316-3, Art. L4316-5, Art. L4316-6, Art. L4316-7, Art. L4316-8, Art. L4316-9, Sct. Sous-section 2 : Contrôles, Art. L4316-12, Art. L4316-13, Art. L4316-14 \n
\n

XV.-A.-Le 20° du III entre en vigueur le 1er octobre 2019.

B.-Le 1° du VIII entre en vigueur le 31 décembre 2019.

C.-Le 26° du III, le 3° du V et le IX entrent en vigueur le 1er janvier 2020.

D.-Les 3° et 27° du III entrent en vigueur le 1er janvier 2020.

E.-Les 2° et 33° du III entrent en vigueur pour les encaissements intervenant à compter du 1er janvier 2020.

F.-Le 1° du X entre en vigueur le 1er janvier 2019.

G.-Les 21° et 31° du III ainsi que les 2° à 7° du VIII entrent en vigueur le 1er juillet 2019.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006309998", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313641", "typelien": "CITATION" }, { "article_id": "LEGIARTI000041466364", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313641", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000037935413", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313641", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000006321928", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313641", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000429346": { "SM": { "CONTENU": "APPLICATION CONSEIL CONSTITUTIONNEL N°2003-488 DC DU 29-12-2003LOI N°2003- 710 DU 01-08-2003 d'orientation et de programmation pour la ville et la rénovation urbaine :Modification article 27LOI DE FINANCES RECTIFICATIVE POUR 2002 (n°2002-1576 du 30 décembre 2002) : Modification articles 43, 67Abrogation article 74 LOI N°2002-92 DU 22-01-2002 relative à la Corse :Modification article 52LOI N°2002-73 DU 17-01-2002 de modernisation sociale :Modification article 75LOI N°2002-5 DU 04-01-2002 relative aux musées de France :Modification article 30LOI DE FINANCES POUR 2002 (n°2001-1275 du 28 décembre 2001) : Modification article 146LOI DE FINANCES RECTIFICATIVE POUR 2001 (n°2001-1276 du 28 décembre 2001) : Modification article 79LOI N°2001- 44 DU 17-01-2001 relative à l'archéologie préventive :Modification article 9LOI DE FINANCES POUR 2001 (n°2000-1352 du 30 décembre 2000) : Modification article 36LOI N°96-987 DU 14-11-1996 relative à la mise en œuvre du pacte de relance pour la ville :Modification articles 12, 12-1LOI N°96-370 DU 03-05- 1996 relative au développement du volontariat dans les corps de sapeurs- pompiers :Modification article 18LOI DE FINANCES POUR 1995 (n°94-1162 du 29 décembre 1994) : Abrogation article 83 (à compter du 01-01-2005)LOI N°94-488 DU 11-06-1994 relative aux rapatriés anciens membres des formations supplétives et assimilés ou victimes de la captivité en Algérie :Modification articles 7, 8, 9LOI DE FINANCES POUR 1991 (n°90-1168 du 29 décembre 1990) : Modification article 146LOI DE FINANCES POUR 1987 (n°86- 1317 du 30 décembre 1986) : Modification article 146LOI DE FINANCES POUR 1984 (n°83-1179 du 29 décembre 1983) : Modification article 131LOI N°48-1228 DU 22-07-1948 fixant le statut juridique des centres techniques industriels :Modification article 6CODE DE L'ACTION SOCIALE ET DES FAMILLES :Création article L. 254-1Modification articles L. 251-1, L. 252-3, L. 253-2CODE DES ASSURANCES :Modification article L. 431-14CODE DE L'AVIATION CIVILE :Modification articles L. 227-5, L. 227-10CODE DE LA CONSTRUCTION ET DE L'HABITATION :Modification article L. 452-4CODE DES DOUANES :Création article 266 quaterdeciesModification (à compter du 01-01-2005) articles 266 sexies, 266 septies, 266 octies, 266 nonies 268Modification articles 265 bis A, 266 undecies, 381 bisCODE DE L'ENVIRONNEMENT :Création article L. 541-10- 1Modification articles L. 571-13, L. 571-14, L. 571-15, L. 571-16CODE GENERAL DES COLLECTIVITES TERRITORIALES :Modification articles L. 1615-6, L. 1615-7, L. 2333-3, L. 2333-4, L. 2334-4, L. 5212-24, L. 5334-7CODE GENERAL DES IMPOTS : Création articles 81 B, 119 quater, 182 B bis, 199 novodecies, 1609 quatervicies A, 1619, 1791 terModification articles 6, 31, 39 A, 39 C, 39 octies A, 39 octies D, 39 quaterdecies, 39 quinquies, 41, 44 sexies, 44 octies, 44 nonies, 54 septies, 83, 125 C, 151 octies, 151 nonies,156, 158 quater, 163 quatervicies, 199 ter, 200, 202 ter, 217 undecies, 218, 219 bis, 221 bis, 223 sexies, 242 ter, 279, 279 decies, 283 bis HO, 298 bis, 302 bis MB, 521, 522, 524, 526, 527, 530, 533, 535, 543, 545, 548, 553, 575 E bis, 669, 1383 C, 1414 A, 1455, 1466 A, 1469, 1478, 1496, 1498, 1609 nonies B, 1609 nonies BA, 1609 nonies C, 1609 quinvicies, 1609 sexvicies, 1635 bis AB, 1636 B octies, 1638 quater, 1647, 1647 B sexies, 1648 A, 1668, 1681 quinquies, 1681 septies, 1693 bis, 1698, 1698 D, 1698 quater, 1727-0 A, 1731-0 A, 1734 ter, 1763 A, 1768 bis, 1794, 1810, 1929 quater, 1929 sexiesAbrogation articles 302 bis ZA, 528, 530 bis, 530 ter, 542CODE DE MONETAIRE ET FINANCIER :Modification article L. 512-94CODE DE LA SECURITE SOCIALE :Modification article L. 752-3-1CODE DE L'URBANISME : Modification articles L. 147-3, L. 147-5LIVRE DES PROCEDURES FISCALES :Création articles L. 208 A, L. 239 A, L. 239 BModification articles L. 64 A, L. 283 BLa présente loi de finances rectificative pour 2003 est composée de 104 articles. Elle procède à des ajustements de crédits et intègre les moins- values sur les recettes, fiscales et autres, liées à la conjoncture économique. Le déficit budgétaire est quantifié pour l'année 2003 à 54,1 milliards d'euros.Les ouvertures de crédits sont limitées aux ajustements permettant notamment de financer les dépenses sociales, les opérations extérieures de la défense et celles consécutives aux différentes catastrophes naturelles.La loi procède également à diverses adaptations traditionnelles (financement de lignes déficitaires ou d'organismes en déficit, redéploiements de crédits)." }, "TP": { "CONTENU": "

(1) Loi n° 2003-1312.

- Travaux préparatoires :

Assemblée nationale :

Projet de loi n° 1234 ;

Rapport de M. Gilles Carrez, rapporteur général, au nom de la commission des finances, n° 1266 ;

Avis de M. Marc Joulaud, au nom de la commission de la défense, n° 1267 ;

Discussion les 3 et 4 décembre 2003 et adoption le 4 décembre 2003.

Sénat :

Projet de loi, adopté par l'Assemblée nationale, n° 104 (2003-2004) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, n° 112 (2003-2004) ;

Discussion les 15 et 16 décembre 2003 et adoption le 16 décembre 2003.

Assemblée nationale :

Projet de loi, modifié par le Sénat, n° 1298 ;

Rapport de M. Gilles Carrez, rapporteur général, au nom de la commission mixte paritaire, n° 1318 ;

Discussion et adoption le 18 décembre 2003.

Sénat :

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission mixte paritaire, n° 123 (2003-2004) ;

Discussion et adoption le 18 décembre 2003.

- Conseil constitutionnel :

Décision n° 2003-488 DC du 29 décembre 2003 publiée au Journal officiel de ce jour.

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L208 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315706", "@num": "L64 A", "#text": "Livre des procédures fiscales - art. L64 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 2003-1312 du 30 décembre 2003", "TITREFULL": "LOI de finances rectificative pour 2003 (n° 2003-1312 du 30 décembre 2003) (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000429346", "NOR": "ECOX0300167L", "NUM": "2003-1312", "DATE_PUBLI": "2003-12-31", "DATE_TEXTE": "2003-12-30", "NUM_PARUTION": 302, "NUM_SEQUENCE": 2, "ORIGINE_PUBLI": "JORF n°302 du 31 décembre 2003", "PAGE_DEB_PUBLI": 22594, "PAGE_FIN_PUBLI": 22636 } }, "META_COMMUN": { "ID": "JORFTEXT000000429346", "URL": "texte/version/JORF/TEXT/00/00/00/42/93/JORFTEXT000000429346.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/2003/12/30/ECOX0300167L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/2003/12/30/2003-1312/jo/texte" } } }, "RECT": { "CONTENU": "Rectificatif au JO du 31 décembre 2003, page 22605, article 48, dernière ligne du dernier alinéa, au lieu de : \"premier et onzième alinéas\", lire : \"premier à onzième alinéas\"" }, "VISAS": { "CONTENU": "

\n
L'Assemblée nationale et le Sénat ont adopté,
Vu la décision du Conseil constitutionnel n° 2003-488 DC du 29 décembre 2003 ;\n
Le Président de la République promulgue la loi dont la teneur suit :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 30 décembre 2003.

Jacques Chirac

Par le Président de la République :

Le Premier ministre,

Jean-Pierre Raffarin

Le ministre de l'économie,

des finances et de l'industrie,

Francis Mer

Le ministre délégué au budget

et à la réforme budgétaire,

Alain Lambert

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000429346", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313641", "typelien": "SPEC_APPLI" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006313641", "liens_entrants": true }

Article 1698 quater AUTONOME ABROGE, en vigueur du 01/07/2004 au 01/01/2019 (Code général des impôts)