{ "article": { "LEGIARTI000006314083": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1965 L", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006314083", "URL": "article/LEGI/ARTI/00/00/06/31/40/LEGIARTI000006314083.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1965ANXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006318609", "@num": "43", "#text": "Loi - art. 43 (P) JORF 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@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": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133946", "@fin": "2999-01-01", "#text": "Section IV : Dispositions communes", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114521", "@fin": "2999-01-01", "#text": "Chapitre V : Dégrèvements et restitutions d'impôts", "@debut": "1972-12-17" } ] }, "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": "LEGIARTI000006314083", "@fin": "2002-01-01", "@num": "1965 L", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006314084", "@fin": "2999-01-01", "@num": "1965 L", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dégrèvements ou restitutions de toutes impositions ou créances fiscales d'un montant inférieur à 50 F ne sont pas effectués.
\n
Ce montant s'apprécie par cote, exercice ou affaire.
" } }, "LEGIARTI000006318609": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "43", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006318609", "URL": "article/LEGI/ARTI/00/00/06/31/86/LEGIARTI000006318609.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFWXXXXXX043AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000178406", "#text": "LOI 92-1376 1992-12-30 Finances pour 1993 JORF 31 décembre 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006312077", "@num": "1414 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306098", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306104", "@num": "1414 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306914", "@num": "1647-00 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647-00 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314083", "@num": "1965 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1965 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084548", "@fin": "2999-01-01", "#text": "5. Mesures diverses et de reconduction.", "@debut": "1993-01-01" } ] }, "@cid": "JORFTEXT000000178406", "@nor": "BUDX9200273L", "@num": "92-1376", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 1993 (n° 92-1376 du 30 décembre 1992) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000178406", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 92-1376 du 30 décembre 1992 de finances pour 1993", "@debut": "1993-01-01", "@id_txt": "LEGITEXT000006080649", "@c_titre_court": "Loi n° 92-1376 du 30 décembre 1992" } ], "@date_publi": "1992-12-31", "@date_signature": "1992-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006318609", "@fin": "2007-09-01", "@num": "43", "@etat": "PERIME", "@debut": "1993-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dégrèvements ou restitutions de toutes impositions ou créances fiscales d'un montant inférieur à 50 F ne sont pas effectués.
\n
Ce montant s'apprécie par cote, exercice ou affaire.
" } }, "LEGIARTI000019287066": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649-0 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-06-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019287066", "URL": "article/LEGI/ARTI/00/00/19/28/70/LEGIARTI000019287066.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2008-1443 du 30 décembre 2008 article 43 VII : VII : Le présent article est applicable aux cessions réalisées à compter du 1er janvier 2014.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006759746", "@num": "16", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 16 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000019284945", "@num": "1", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000019861582", "@num": "32", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000020000069", "@num": "38", "#text": "LOI n°2008-1425\n du 27 décembre 2008 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000020042087", "@num": "43", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000024415867", "@num": "30", "#text": "LOI n°2011-900\n du 29 juillet 2011 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000024415789", "@num": "5", "#text": "LOI n°2011-900\n du 29 juillet 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000006302801", "@num": "150 U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 U (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302980", "@num": "163 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303062", "@num": "163 quatervicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quatervicies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302518", "@num": "75-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 75-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302524", "@num": "75-0 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 75-0 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302584", "@num": "84 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 84 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302198", "@num": "1", "#text": "Code général des impôts, CGI. - art. 1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302774", "@num": "150 V", "#text": "Code général des impôts, CGI. - art. 150 V", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302714", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302749", "@num": "150-0 D bis", "#text": "Code général des impôts, CGI. - art. 150-0 D bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019286255", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307893", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307927", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020038402", "@num": "1783 sexies", "#text": "Code général des impôts, CGI. - art. 1783 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314083", "@num": "1965 L", "#text": "Code général des impôts, CGI. - art. 1965 L", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "Code général des impôts, CGI. - art. 4 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302438", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019374832", "@num": "344-00 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344-00 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740287", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740308", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742420", "@num": "L245-14", "#text": "Code de la sécurité sociale. - art. L245-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825071", "@num": "L315-1", "#text": "Code de la construction et de l'habitation. - art. L315-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147098", "@fin": "2999-01-01", "#text": "Chapitre 01 : Plafonnement des impôts", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306929", "@fin": "2007-08-22", "@num": "1649-0 A", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306930", "@fin": "2008-08-06", "@num": "1649-0 A", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298460", "@fin": "2009-01-01", "@num": "1649-0 A", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019287066", "@fin": "2009-06-01", "@num": "1649-0 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019870313", "@fin": "2009-12-28", "@num": "1649-0 A", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535818", "@fin": "2010-01-01", "@num": "1649-0 A", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642609", "@fin": "2010-07-29", "@num": "1649-0 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022550600", "@fin": "2011-01-01", "@num": "1649-0 A", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377840", "@fin": "2011-06-12", "@num": "1649-0 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000024188657", "@fin": "2013-06-07", "@num": "1649-0 A", "@etat": "PERIME", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Le droit à restitution de la fraction des impositions qui excède le seuil mentionné à l'article 1er est acquis par le contribuable au 1er janvier de la deuxième année suivant celle de la réalisation des revenus mentionnés au 4.

Le contribuable s'entend du foyer fiscal défini à l'article 6, fiscalement domicilié en France au sens de l'article 4 B, au 1er janvier de l'année suivant celle de la réalisation des revenus mentionnés au 4.

2. Sous réserve qu'elles aient été payées en France et, d'une part, pour les impositions autres que celles mentionnées aux e et f, qu'elles ne soient pas déductibles d'un revenu catégoriel de l'impôt sur le revenu, d'autre part, pour les impositions mentionnées aux a, b et e, qu'elles aient été régulièrement déclarées, les impositions à prendre en compte pour la détermination du droit à restitution sont :

a) l'impôt sur le revenu dû au titre des revenus mentionnés au 4 ;

b) l'impôt de solidarité sur la fortune établi au titre de l'année qui suit celle de la réalisation des revenus mentionnés au 4 ;

c) la taxe foncière sur les propriétés bâties et la taxe foncière sur les propriétés non bâties, établies au titre de l'année qui suit celle de la réalisation des revenus mentionnés au 4, afférentes à l'habitation principale du contribuable et perçues au profit des collectivités territoriales et des établissements publics de coopération intercommunale ainsi que les taxes additionnelles à ces taxes perçues au profit de la région d'Ile-de-France et d'autres établissements et organismes habilités à percevoir ces taxes additionnelles à l'exception de la taxe d'enlèvement des ordures ménagères ;

d) la taxe d'habitation, établie au titre de l'année qui suit celle de la réalisation des revenus mentionnés au 4, perçue au profit des collectivités territoriales et des établissements publics de coopération intercommunale, afférente à l'habitation principale du contribuable ainsi que les taxes additionnelles à cette taxe perçues au profit d'autres établissements et organismes habilités à percevoir ces taxes ;

e) Les contributions et prélèvements, prévus aux articles L. 136-6 et L. 245-14 du code de la sécurité sociale et à l'article 15 de l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale, ainsi que la contribution additionnelle à ces prélèvements, prévue au 2° de l'article L. 14-10-4 du code de l'action sociale et des familles, sur les revenus du patrimoine compris dans les revenus mentionnés au 4 ;

f) Les contributions et prélèvements, prévus aux articles L. 136-1 à L. 136-5, L. 136-7 et L. 245-15 du code de la sécurité sociale et aux articles 14 et 16 de l'ordonnance n° 96-50 du 24 janvier 1996 précitée, ainsi que la contribution additionnelle à ces prélèvements, prévue au 2° de l'article L. 14-10-4 du code de l'action sociale et des familles, sur les revenus d'activité et de remplacement et les produits de placement compris dans les revenus mentionnés au 4.

3. Les impositions mentionnées au 2 sont diminuées des restitutions de l'impôt sur le revenu perçues ou des dégrèvements obtenus au cours de l'année suivant celle de la réalisation des revenus mentionnés au 4.

Lorsque les impositions mentionnées au c du 2 sont établies au nom des sociétés et groupements non soumis à l'impôt sur les sociétés dont le contribuable est membre, il est tenu compte de la fraction de ces impositions à proportion des droits du contribuable dans les bénéfices comptables de ces sociétés et groupements. En cas d'indivision, il est tenu compte de la fraction de ces impositions à proportion des droits du contribuable dans l'indivision.

Lorsque les impositions sont établies au nom de plusieurs contribuables, le montant des impositions à retenir pour la détermination du droit à restitution est égal, pour les impositions mentionnées au d du 2, au montant de ces impositions divisé par le nombre de contribuables redevables et, pour les impositions mentionnées aux a et b du 2, au montant des impositions correspondant à la fraction de la base d'imposition du contribuable qui demande la restitution.

4. Le revenu à prendre en compte pour la détermination du droit à restitution s'entend de celui réalisé par le contribuable, à l'exception des revenus en nature non soumis à l'impôt sur le revenu en application du II de l'article 15. Il est constitué :

a) Des revenus nets soumis à l'impôt sur le revenu majorés, le cas échéant, du montant de l'abattement mentionné à l'article 150-0 D bis. Les plus-values mentionnées aux articles 150 U à 150 UC sont retenues dans les conditions prévues aux articles 150 V à 150 VE. Les revenus imposés dans les conditions prévues à l'article 151-0 sont pris en compte pour leur montant diminué, selon le cas, de l'abattement prévu au 1 de l'article 50-0 ou de la réfaction forfaitaire prévue au 1 de l'article 102 ter. Par dérogation au premier alinéa du présent 4, les revenus soumis à l'impôt sur le revenu, sur option du contribuable, selon une base moyenne, notamment en application des articles 75-0 B, 84 A ou 100 bis, ou fractionnée, notamment en application des articles 75-0 A, 163 A ou 163 bis, sont pris en compte, pendant la période d'application de ces dispositions, pour le montant ayant effectivement supporté l'impôt au titre de chaque année ;

b) Des produits soumis à un prélèvement libératoire ;

c) Des revenus exonérés d'impôt sur le revenu réalisés au cours de la même année en France ou hors de France, à l'exception des plus-values mentionnées aux II et III de l'article 150 U et des prestations mentionnées aux 2°, 2° bis, 9°, 9° ter et 33° bis de l'article 81. Lorsqu'un contribuable précédemment domicilié à l'étranger transfère son domicile en France, les revenus réalisés hors de France et exonérés d'impôt sur le revenu ne sont pris en compte pour la détermination du droit à restitution que du jour de ce transfert.

5. Le revenu mentionné au 4 est diminué :

a) Des déficits catégoriels dont l'imputation est autorisée par le I de l'article 156 ;

b) Du montant des pensions alimentaires déduit en application du 2° du II de l'article 156 ;

c) Des cotisations ou primes déduites en application de l'article 163 quatervicies ;

c bis) Du montant des moins-values non imputables en application du I bis de l'article 150-0 A, dans la limite du montant des plus-values mentionnées au même article ainsi que des gains et profits de même nature pris en compte en application du 4.

d) Des impositions équivalentes à celles mentionnées aux a, e et f du 2 lorsque celles-ci ont été payées à l'étranger.

6. Les revenus des comptes d'épargne-logement mentionnés aux articles L. 315-1 à L. 315-6 du code de la construction et de l'habitation, des plans d'épargne populaire mentionnés au 22° de l'article 157 ainsi que des bons ou contrats de capitalisation et des placements de même nature, autres que ceux en unités de compte, sont réalisés, pour l'application du 4, à la date de leur inscription en compte.

7. Les gains retirés des cessions de valeurs mobilières, droits sociaux et titres assimilés qui n'excèdent pas le seuil fixé par le 1 du I de l'article 150-0 A ne sont pas pris en compte pour la détermination du droit à restitution.

8. Les demandes de restitution doivent être déposées avant le 31 décembre de la deuxième année suivant celle de la réalisation des revenus mentionnés au 4. Les dispositions de l'article 1965 L sont applicables.

Le reversement des sommes indûment restituées est demandé selon les mêmes règles de procédure et sous les mêmes sanctions qu'en matière d'impôt sur le revenu même lorsque les revenus pris en compte pour la détermination du droit à restitution sont issus d'une période prescrite. Les réclamations sont présentées, instruites et jugées selon les règles de procédure applicables en matière d'impôt sur le revenu.

9. Par dérogation aux dispositions du 8, le contribuable peut, sous sa responsabilité, utiliser la créance qu'il détient sur l'Etat à raison du droit à restitution acquis au titre d'une année, pour le paiement des impositions mentionnées aux b à e du 2 exigibles au cours de cette même année.

Cette créance, acquise à la même date que le droit à restitution mentionné au 1, est égale au montant de ce droit.

La possibilité d'imputer cette créance est subordonnée au dépôt d'une déclaration faisant état du montant total des revenus mentionnés au 4, de celui des impositions mentionnées au 2 et de celui de la créance mentionnée au premier alinéa, ainsi que de l'imposition ou de l'acompte provisionnel sur lequel la créance est imputée.

Le dépôt de la déclaration s'effectue auprès du service chargé du recouvrement de l'imposition qui fait l'objet de cette imputation.

Lorsque le contribuable procède à l'imputation de la créance mentionnée au premier alinéa sur des impositions ou acomptes provisionnels distincts, la déclaration doit également comporter le montant des imputations déjà pratiquées au cours de l'année, ainsi que les références aux impositions ou aux acomptes provisionnels qui ont déjà donné lieu à une imputation.

Ces déclarations sont contrôlées selon les mêmes règles, garanties et sanctions que celles prévues en matière d'impôt sur le revenu, même lorsque les revenus pris en compte pour la détermination du plafonnement sont issus d'une période prescrite.L'article 1783 sexies est applicable.

Lorsque le contribuable pratique une ou plusieurs imputations en application du présent 9, il conserve la possibilité de déposer une demande de restitution, dans les conditions mentionnées au 8, pour la part non imputée de la créance mentionnée au premier alinéa.A compter de cette demande, il ne peut plus imputer cette créance dans les conditions prévues au présent 9.

" } }, "LEGIARTI000019870313": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649-0 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-12-28", "DATE_DEBUT": "2009-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019870313", "URL": "article/LEGI/ARTI/00/00/19/87/03/LEGIARTI000019870313.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006759740", "@num": "15", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000019861544", "@num": "12", "#text": "LOI n°2008-1249\r\n du 1er décembre 2008 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000019861582", "@num": "32", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - 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L315-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147098", "@fin": "2999-01-01", "#text": "Chapitre 01 : Plafonnement des impôts", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306929", "@fin": "2007-08-22", "@num": "1649-0 A", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306930", "@fin": "2008-08-06", "@num": "1649-0 A", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298460", "@fin": "2009-01-01", "@num": "1649-0 A", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019287066", "@fin": "2009-06-01", "@num": "1649-0 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019870313", "@fin": "2009-12-28", "@num": "1649-0 A", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535818", "@fin": "2010-01-01", "@num": "1649-0 A", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642609", "@fin": "2010-07-29", "@num": "1649-0 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022550600", "@fin": "2011-01-01", "@num": "1649-0 A", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377840", "@fin": "2011-06-12", "@num": "1649-0 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000024188657", "@fin": "2013-06-07", "@num": "1649-0 A", "@etat": "PERIME", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

a) l'impôt sur le revenu dû au titre des revenus mentionnés au 4 ;

b) l'impôt de solidarité sur la fortune établi au titre de l'année qui suit celle de la réalisation des revenus mentionnés au 4 ;

e) Les contributions et prélèvements, prévus aux articles L. 136-6 et L. 245-14 du code de la sécurité sociale et à l'article 15 de l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale, ainsi que les contributions additionnelles à ces prélèvements, prévues au 2° de l'article L. 14-10-4 et au III de l'article L. 262-24 du code de l'action sociale et des familles, sur les revenus du patrimoine compris dans les revenus mentionnés au 4 ;

f) Les contributions et prélèvements, prévus aux articles L. 136-1 à L. 136-5, \nL. 136-7 et L. 245-15 du code de la sécurité sociale et aux articles 14 et 16 de l'ordonnance n° 96-50 du 24 janvier 1996 précitée, ainsi que les contributions additionnelles à ces prélèvements, prévues au 2° de l'article L. 14-10-4 et au III de l'article L. 262-24 du code de l'action sociale et des familles, sur les revenus d'activité et de remplacement et les produits de placement compris dans les revenus mentionnés au 4.

b) Des produits soumis à un prélèvement libératoire ;

5. Le revenu mentionné au 4 est diminué :

a) Des déficits catégoriels dont l'imputation est autorisée par le I de l'article 156 ;

b) Du montant des pensions alimentaires déduit en application du 2° du II de l'article 156 ;

c) Des cotisations ou primes déduites en application de l'article 163 quatervicies ;

d) Des impositions équivalentes à celles mentionnées aux a, e et f du 2 lorsque celles-ci ont été payées à l'étranger.

Cette créance, acquise à la même date que le droit à restitution mentionné au 1, est égale au montant de ce droit.

Le dépôt de la déclaration s'effectue auprès du service chargé du recouvrement de l'imposition qui fait l'objet de cette imputation.

Lorsque le contribuable pratique une ou plusieurs imputations en application du présent 9, il conserve la possibilité de déposer une demande de restitution, dans les conditions mentionnées au 8, pour la part non imputée de la créance mentionnée au premier alinéa. A compter de cette demande, il ne peut plus imputer cette créance dans les conditions prévues au présent 9.

" } }, "LEGIARTI000021535818": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649-0 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2009-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000021535818", "URL": "article/LEGI/ARTI/00/00/21/53/58/LEGIARTI000021535818.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2009-1646 du 24 décembre 2009 art 17 V : les dispositions de l'article 1649-0 A du code général des impôts s'appliquent pour la détermination du plafonnement des impositions afférentes aux revenus réalisés à compter de l'année 2010.
\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006759740", "@num": "15", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000019861582", "@num": "32", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000021530857", "@num": "17", "#text": "LOI n°2009-1646\n du 24 décembre 2009 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021528998", "@nortexte": "BCFX0922820L", "@numtexte": "2009-1646", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-24" }, { "@id": "LEGIARTI000024415867", "@num": "30", "#text": "LOI n°2011-900\n du 29 juillet 2011 - 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L315-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147098", "@fin": "2999-01-01", "#text": "Chapitre 01 : Plafonnement des impôts", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306929", "@fin": "2007-08-22", "@num": "1649-0 A", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306930", "@fin": "2008-08-06", "@num": "1649-0 A", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298460", "@fin": "2009-01-01", "@num": "1649-0 A", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019287066", "@fin": "2009-06-01", "@num": "1649-0 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019870313", "@fin": "2009-12-28", "@num": "1649-0 A", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535818", "@fin": "2010-01-01", "@num": "1649-0 A", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642609", "@fin": "2010-07-29", "@num": "1649-0 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022550600", "@fin": "2011-01-01", "@num": "1649-0 A", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377840", "@fin": "2011-06-12", "@num": "1649-0 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000024188657", "@fin": "2013-06-07", "@num": "1649-0 A", "@etat": "PERIME", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

a) l'impôt sur le revenu dû au titre des revenus mentionnés au 4 ;

b) l'impôt de solidarité sur la fortune établi au titre de l'année qui suit celle de la réalisation des revenus mentionnés au 4 ;

e) Les contributions et prélèvements, prévus aux articles L. 136-6 et L. 245-14 du code de la sécurité sociale et à l'article 15 de l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale, ainsi que les contributions additionnelles à ces prélèvements, prévues au 2° de l'article L. 14-10-4 et au III de l'article L. 262-24 du code de l'action sociale et des familles, sur les revenus du patrimoine compris dans les revenus mentionnés au 4 ;

b) Des produits soumis à un prélèvement libératoire ;

5. Le revenu mentionné au 4 est diminué :

a) Des déficits catégoriels dont l'imputation est autorisée par le I de l'article 156 ;

b) Du montant des pensions alimentaires déduit en application du 2° du II de l'article 156 ;

c) Des cotisations ou primes déduites en application de l'article 163 quatervicies ;

d) Des impositions équivalentes à celles mentionnées aux a, e et f du 2 lorsque celles-ci ont été payées à l'étranger.

7. Les gains retirés des cessions de valeurs mobilières, droits sociaux et titres assimilés qui n'excèdent pas le seuil fixé par le 1 du I de l'article 150-0 A sont pris en compte pour leur montant net soumis à la contribution sociale généralisée en application du I de l'article L. 136-6 du code de la sécurité sociale.

Cette créance, acquise à la même date que le droit à restitution mentionné au 1, est égale au montant de ce droit.

Le dépôt de la déclaration s'effectue auprès du service chargé du recouvrement de l'imposition qui fait l'objet de cette imputation.

" } }, "LEGIARTI000021642609": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649-0 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-07-29", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021642609", "URL": "article/LEGI/ARTI/00/00/21/64/26/LEGIARTI000021642609.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 article 101 II : Le I de l'article 101 s'applique au droit à restitution acquis à compter du 1er janvier 2011.

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a) l'impôt sur le revenu dû au titre des revenus mentionnés au 4 ;

b) l'impôt de solidarité sur la fortune établi au titre de l'année qui suit celle de la réalisation des revenus mentionnés au 4 ;

e) Les contributions et prélèvements, prévus aux articles L. 136-6 et L. 245-14 du code de la sécurité sociale et à l'article 15 de l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale, ainsi que les contributions additionnelles à ces prélèvements, prévues au 2° de l'article L. 14-10-4 et au III de l'article L. 262-24 du code de l'action sociale et des familles, sur les revenus du patrimoine compris dans les revenus mentionnés au 4 ;

a) Des revenus nets soumis à l'impôt sur le revenu majorés, le cas échéant, du montant des abattements mentionnés à l'article 150-0 D bis et aux 2° et 5° du 3 de l'article 158, du montant des moins-values constatées les années antérieures à celle de la réalisation des revenus imputées en application du 11 de l'article 150-0 D et du montant des déficits constatés les années antérieures à celle de la réalisation des revenus dont l'imputation sur le revenu global n'est pas autorisée en application du I de l'article 156. Les plus-values mentionnées aux articles 150 U à 150 UC sont retenues dans les conditions prévues aux articles 150 V à 150 VE. Les revenus imposés dans les conditions prévues à l'article 151-0 sont pris en compte pour leur montant diminué, selon le cas, de l'abattement prévu au 1 de l'article 50-0 ou de la réfaction forfaitaire prévue au 1 de l'article 102 ter. Par dérogation au premier alinéa du présent 4, les revenus soumis à l'impôt sur le revenu, sur option du contribuable, selon une base moyenne, notamment en application des articles 75-0 B, 84 A ou 100 bis, ou fractionnée, notamment en application des articles 75-0 A, 163 A ou 163 bis, sont pris en compte, pendant la période d'application de ces dispositions, pour le montant ayant effectivement supporté l'impôt au titre de chaque année ;

b) Des produits soumis à un prélèvement libératoire ;

5. Le revenu mentionné au 4 est diminué :

a) Des déficits catégoriels constatés l'année de réalisation des revenus mentionnés au 4, dont l'imputation est autorisée par le I de l'article 156 ;

b) Du montant des pensions alimentaires déduit en application du 2° du II de l'article 156 ;

c) Des cotisations ou primes déduites en application de l'article 163 quatervicies ;

d) Des impositions équivalentes à celles mentionnées aux a, e et f du 2 lorsque celles-ci ont été payées à l'étranger.

Cette créance, acquise à la même date que le droit à restitution mentionné au 1, est égale au montant de ce droit.

Le dépôt de la déclaration s'effectue auprès du service chargé du recouvrement de l'imposition qui fait l'objet de cette imputation.

" } }, "LEGIARTI000023377840": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649-0 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023377840", "URL": "article/LEGI/ARTI/00/00/23/37/78/LEGIARTI000023377840.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 article 101 II : Le I de l'article 101 s'applique au droit à restitution acquis à compter du 1er janvier 2011.

(2) Loi n° 2010-1657 du 29 décembre 2010, article 6 VII : Le présent article est applicable :

a) A compter de l'imposition des revenus de l'année 2010 pour la majoration de taux mentionnée au I ;

b) Aux revenus perçus ainsi qu'aux gains et profits réalisés à compter du 1er janvier 2011 et aux plus-values réalisées au titre des cessions intervenues à compter du 1er janvier 2011 pour la majoration du taux de 18 % prévue au II ;

c) Aux cessions réalisées à compter du 1er janvier 2011 pour la majoration du taux prévu à la première phrase du premier alinéa du 6 de l'article 200 A prévue au II ;

d) Aux plus-values réalisées au titre des cessions intervenues à compter du 1er janvier 2011 pour la majoration de taux prévue au III ;

e) Aux revenus du patrimoine mentionnés à l'article L. 136-6 du code de la sécurité sociale perçus à compter du 1er janvier 2010 pour la majoration de taux prévue au VI ;

f) Aux produits de placements mentionnés au I de l'article L. 136-7 du même code et à ceux mentionnés au II du même article pour la part de ces produits acquise et, le cas échéant, constatée à compter du 1er janvier 2011, pour la majoration de taux prévue au VI.

(3) Loi n° 2010-1657 du 29 décembre 2010, article 8 VIII : A. ― Le VI s'applique pour la détermination du plafonnement des impositions afférentes aux revenus réalisés à compter du 1er janvier 2011.

(4) Loi n° 2010-1657 du 29 sécembre 2010 article 105 IX 2 : Ces dispositions s'appliquent pour la détermination du plafonnement des impositions afférentes aux revenus réalisés à compter du 1er janvier 2011.

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a) l'impôt sur le revenu dû au titre des revenus mentionnés au 4, à l'exception de la fraction supplémentaire d'impôt résultant de l'augmentation de 40 % à 41 % du taux prévu au dernier alinéa du 1 du I de l'article 197 et du taux prévu à la première phrase du premier alinéa du 6 de l'article 200 A, de l'augmentation de 18 % à 19 % du taux prévu au premier alinéa du 1 du I de l'article 117 quater, au premier alinéa du 1°, au 1° bis, au premier alinéa du 6°, au 7°, aux premier et second alinéas du 8° et au premier alinéa du 9° du III bis de l'article 125 A, au premier alinéa du I de l'article 125 C, au quatrième alinéa du 1 de l'article 187 et au 2 de l'article 200 A, ainsi que de l'augmentation de 16 % à 19 % du taux prévu à la fin de la première phrase du premier alinéa de l'article 200 B ;

L'impôt sur le revenu défini à l'alinéa précédent est retenu pour un montant calculé sans appliquer la diminution de 10 % de certains avantages fiscaux prévus au I de l'article 105 de la loi n° 2010-1657 du 29 décembre 2010 de finances pour 2011.

b) l'impôt de solidarité sur la fortune établi au titre de l'année qui suit celle de la réalisation des revenus mentionnés au 4 ;

e) Les contributions et prélèvements, prévus aux articles L. 136-6 et L. 245-14 du code de la sécurité sociale et à l'article 15 de l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale, ainsi que les contributions additionnelles à ces prélèvements, prévues au 2° de l'article L. 14-10-4 et au III de l'article L. 262-24 du code de l'action sociale et des familles, sur les revenus du patrimoine compris dans les revenus mentionnés au 4. Le prélèvement prévu à l'article L. 245-14 du code de la sécurité sociale est retenu dans la limite du taux de 2 % ;

3. Les impositions mentionnées au 2 sont diminuées :

a) De la restitution prévue au III bis de l'article L. 136-7 du code de la sécurité sociale perçue au cours de l'année de la réalisation des revenus mentionnés au 4 ;

b) Des restitutions de l'impôt sur le revenu perçues ou des dégrèvements obtenus au cours de l'année suivant celle de la réalisation des revenus mentionnés au 4.

Les restitutions et les dégrèvements d'impôt sont retenus pour des montants calculés sans appliquer la diminution de 10 % de certains avantages fiscaux prévus au I de l'article 105 de la loi n° 2010-1657 du 29 décembre 2010 précitée.

a) Des revenus nets soumis à l'impôt sur le revenu majorés, le cas échéant, du montant des abattements mentionnés à l'article 150-0 D bis et aux 2° et 5° du 3 de l'article 158, du montant des moins-values constatées les années antérieures à celle de la réalisation des revenus imputées en application du 11 de l'article 150-0 D et du montant des déficits constatés les années antérieures à celle de la réalisation des revenus dont l'imputation sur le revenu global n'est pas autorisée en application du I de l'article 156. Les plus-values mentionnées aux articles 150 U à 150 UC sont retenues dans les conditions prévues aux articles 150 V à 150 VE. Les revenus imposés dans les conditions prévues à l'article 151-0 sont pris en compte pour leur montant diminué, selon le cas, de l'abattement prévu au 1 de l'article 50-0 ou de la réfaction forfaitaire prévue au 1 de l'article 102 ter. Par dérogation au premier alinéa du présent 4, les revenus soumis à l'impôt sur le revenu, sur option du contribuable, selon une base moyenne, notamment en application des articles 75-0 B,84 A ou 100 bis, ou fractionnée, notamment en application des articles 75-0 A,163 A ou 163 bis, sont pris en compte, pendant la période d'application de ces dispositions, pour le montant ayant effectivement supporté l'impôt au titre de chaque année ;

b) Des produits soumis à un prélèvement libératoire ;

c) Des revenus exonérés d'impôt sur le revenu réalisés au cours de la même année en France ou hors de France, à l'exception des plus-values mentionnées aux II et III de l'article 150 U et des prestations mentionnées aux 2°,2° bis,9°,9° ter et 33° bis de l'article 81. Lorsqu'un contribuable précédemment domicilié à l'étranger transfère son domicile en France, les revenus réalisés hors de France et exonérés d'impôt sur le revenu ne sont pris en compte pour la détermination du droit à restitution que du jour de ce transfert.

5. Le revenu mentionné au 4 est diminué :

a) Des déficits catégoriels constatés l'année de réalisation des revenus mentionnés au 4, dont l'imputation est autorisée par le I de l'article 156 ;

b) Du montant des pensions alimentaires déduit en application du 2° du II de l'article 156 ;

c) Des cotisations ou primes déduites en application de l'article 163 quatervicies ;

d) Des impositions équivalentes à celles mentionnées aux a, e et f du 2 lorsque celles-ci ont été payées à l'étranger.

6. Pour l'application du 4 :

a) Les revenus des comptes d'épargne-logement mentionnés aux articles L. 315-1 à L. 315-6 du code de la construction et de l'habitation, des comptes d'épargne d'assurance pour la forêt mentionnés au 23° de l'article 157 du présent code ainsi que les revenus des plans d'épargne populaire mentionnés au 22° du même article, autres que ceux exprimés en unités de compte, sont réalisés à la date de leur inscription en compte ;

b) Les revenus des plans d'épargne populaire mentionnés au 22° de l'article 157 du présent code exprimés en unités de compte s'entendent de ceux soumis à la contribution sociale généralisée dans les conditions prévues au 4° du II de l'article L. 136-7 du code de la sécurité sociale ;

c) Les revenus des bons ou contrats de capitalisation et des placements de même nature mentionnés à l'article 125-0 A du présent code s'entendent de ceux soumis à la contribution sociale généralisée dans les conditions prévues au 3° du II de l'article L. 136-7 du code de la sécurité sociale.

7. (Abrogé)

Cette créance, acquise à la même date que le droit à restitution mentionné au 1, est égale au montant de ce droit.

Le dépôt de la déclaration s'effectue auprès du service chargé du recouvrement de l'imposition qui fait l'objet de cette imputation.

" } }, "LEGIARTI000024188657": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649-0 A", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2013-06-07", "DATE_DEBUT": "2011-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000024188657", "URL": "article/LEGI/ARTI/00/00/24/18/86/LEGIARTI000024188657.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 article 101 II : Le I de l'article 101 s'applique au droit à restitution acquis à compter du 1er janvier 2011.

(2) Loi n° 2010-1657 du 29 décembre 2010, article 6 VII : Le présent article est applicable :

a) A compter de l'imposition des revenus de l'année 2010 pour la majoration de taux mentionnée au I ;

c) Aux cessions réalisées à compter du 1er janvier 2011 pour la majoration du taux prévu à la première phrase du premier alinéa du 6 de l'article 200 A prévue au II ;

d) Aux plus-values réalisées au titre des cessions intervenues à compter du 1er janvier 2011 pour la majoration de taux prévue au III ;

e) Aux revenus du patrimoine mentionnés à l'article L. 136-6 du code de la sécurité sociale perçus à compter du 1er janvier 2010 pour la majoration de taux prévue au VI ;

Modifications effectuées en conséquence des articles 22 III (1°) et 105 VIII (2°) de la loi n° 2010-1657 du 29 décembre 2010.

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b) l'impôt de solidarité sur la fortune établi au titre de l'année qui suit celle de la réalisation des revenus mentionnés au 4 ;

e) Les contributions et prélèvements, prévus aux articles L. 136-6 et L. 245-14 du code de la sécurité sociale et à l'article 15 de l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale, ainsi que les contributions additionnelles à ces prélèvements, prévues au 2° de l'article L. 14-10-4 et au III de l'article L. 262-24 du code de l'action sociale et des familles, sur les revenus du patrimoine compris dans les revenus mentionnés au 4. Le prélèvement prévu à l'article L. 245-14 du code de la sécurité sociale est retenu dans la limite du taux de 2 % ;

3. Les impositions mentionnées au 2 sont diminuées :

a) De la restitution prévue au III bis de l'article L. 136-7 du code de la sécurité sociale perçue au cours de l'année de la réalisation des revenus mentionnés au 4 ;

b) Des restitutions de l'impôt sur le revenu perçues ou des dégrèvements obtenus au cours de l'année suivant celle de la réalisation des revenus mentionnés au 4.

a) Des revenus nets soumis à l'impôt sur le revenu majorés, le cas échéant, du montant des abattements mentionnés à l'article 150-0 D bis et aux 2° et 5° du 3 de l'article 158, du montant des moins-values constatées les années antérieures à celle de la réalisation des revenus imputées en application du 11 de l'article 150-0 D et du montant des déficits constatés les années antérieures à celle de la réalisation des revenus dont l'imputation sur le revenu global n'est pas autorisée en application du I de l'article 156. Les plus-values mentionnées aux articles 150 U à 150 UC sont retenues dans les conditions prévues aux articles 150 V à 150 VE. Les revenus imposés dans les conditions prévues à l'article 151-0 sont pris en compte pour leur montant diminué, selon le cas, de l'abattement prévu au 1 de l'article 50-0 ou de la réfaction forfaitaire prévue au 1 de l'article 102 ter. Par dérogation au premier alinéa du présent 4, les revenus soumis à l'impôt sur le revenu, sur option du contribuable, selon une base moyenne, notamment en application des articles 75-0 B,84 A ou 100 bis, ou fractionnée, notamment en application des articles 75-0 A,163 A ou 163 bis, sont pris en compte, pendant la période d'application de ces dispositions, pour le montant ayant effectivement supporté l'impôt au titre de chaque année ;

b) Des produits soumis à un prélèvement libératoire ;

c) Des revenus exonérés d'impôt sur le revenu réalisés au cours de la même année en France ou hors de France, à l'exception des plus-values mentionnées aux II et III de l'article 150 U et des prestations mentionnées aux 2°,2° bis,9°,9° ter et 33° bis de l'article 81. Lorsqu'un contribuable précédemment domicilié à l'étranger transfère son domicile en France, les revenus réalisés hors de France et exonérés d'impôt sur le revenu ne sont pris en compte pour la détermination du droit à restitution que du jour de ce transfert.

5. Le revenu mentionné au 4 est diminué :

a) Des déficits catégoriels constatés l'année de réalisation des revenus mentionnés au 4, dont l'imputation est autorisée par le I de l'article 156 ;

b) Du montant des pensions alimentaires déduit en application du 2° du II de l'article 156 ;

c) Des cotisations ou primes déduites en application de l'article 163 quatervicies ;

d) Des impositions équivalentes à celles mentionnées aux a, e et f du 2 lorsque celles-ci ont été payées à l'étranger.

6. Pour l'application du 4 :

7. (Abrogé)

Cette créance, acquise à la même date que le droit à restitution mentionné au 1, est égale au montant de ce droit.

Le dépôt de la déclaration s'effectue auprès du service chargé du recouvrement de l'imposition qui fait l'objet de cette imputation.

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"JORFTEXT000000711622", "#text": "Loi n°92-655 du 15 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000711624", "#text": "Loi n° 92-652 du 13 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711624", "@nortexte": "MJSX9200055L", "@numtexte": "92-652", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-13" }, { "@id": "JORFTEXT000000175680", "#text": "Loi n°92-665 du 16 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000175680", "@nortexte": "ECOX9100182L", "@numtexte": "92-665", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "JORFTEXT000000540003", "#text": "LOI n° 92-666 du 16 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "JORFTEXT000000541241", "#text": "Loi n°92-675 du 17 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541241", "@nortexte": "TEFX9200057L", "@numtexte": "92-675", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000541388", "#text": "LOI n° 92-677 du 17 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000542506", "#text": "Loi n°92-1283 du 11 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000542506", "@nortexte": "AGRX9100211L", "@numtexte": "92-1283", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-11" }, { "@id": "JORFTEXT000000360202", "#text": "Loi n°92-1442 du 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000360202", "@nortexte": "ECOX9100199L", "@numtexte": "92-1442", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000542540", "#text": "Loi n°92-1443 du 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000542540", "@nortexte": "INDX9200147L", "@numtexte": "92-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000542542", "#text": "Loi n°92-1446 du 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000542542", "@nortexte": "TEFX9200149L", "@numtexte": "92-1446", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000178299", "#text": "Loi n°93-5 du 4 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178299", "@nortexte": "SPSX9200032L", "@numtexte": "93-5", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000178780", "#text": "Loi n° 93-2 du 4 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178780", "@nortexte": "JUSX9200023L", "@numtexte": "93-2", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000711603", "#text": "LOI n° 93-121 du 27 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000711603", "@nortexte": "SPSX9200178L", "@numtexte": "93-121", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-27" }, { "@id": "JORFTEXT000000711604", "#text": "LOI n° 93-122 du 29 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "JORFTEXT000000509320", "#text": "Loi n°93-859 du 22 juin 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFARTI000001872595", "@num": "23", "#text": "Loi n°93-859 du 22 juin 1993 - art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFARTI000002281940", "@num": "3", "#text": "Loi n°93-859 du 22 juin 1993 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFARTI000001872646", "@num": "37", "#text": "Loi n°93-859 du 22 juin 1993 - art. 37", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFARTI000001872647", "@num": "42", "#text": "Loi n°93-859 du 22 juin 1993 - art. 42", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFARTI000001104267", "@num": "6", "#text": "Loi n°93-859 du 22 juin 1993 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFTEXT000000361895", "#text": "Loi n°93-923 du 19 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000361895", "@nortexte": "ECOX9300080L", "@numtexte": "93-923", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-19" }, { "@id": "JORFTEXT000000545718", "#text": "LOI n° 93-934 du 22 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000545718", "@nortexte": "AGRX9300027L", "@numtexte": "93-934", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-22" }, { "@id": "JORFTEXT000000545719", "#text": "Loi n°93-936 du 22 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000545719", "@nortexte": "SPSX9300090L", "@numtexte": "93-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-22" }, { "@id": "JORFTEXT000000529228", "#text": "Loi n° 93-949 du 26 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000529228", "@nortexte": "ECOX9300016L", "@numtexte": "93-949", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-26" }, { "@id": "JORFTEXT000000529278", "#text": "Loi n°93-953 du 27 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000529278", "@nortexte": "SPSX9300084L", "@numtexte": "93-953", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-27" }, { "@id": "LEGIARTI000006293978", "@num": "102 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295251", "@num": "102 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293979", "@num": "102 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295255", "@num": "102 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295257", "@num": "102 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293981", "@num": "102 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293982", "@num": "102 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294190", "@num": "163 septdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 septdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294386", "@num": "203", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 203 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295463", "@num": "210", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 210 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294420", "@num": "230", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 230 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294515", "@num": "242 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294505", "@num": "242 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294522", "@num": "242 quaterdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 quaterdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294519", "@num": "242 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294513", "@num": "242 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295545", "@num": "242-0 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295558", "@num": "242-0 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294587", "@num": "267 quater D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 267 quater D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294589", "@num": "267 quater E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 267 quater E (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294830", "@num": "310 HB octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294837", "@num": "310 HF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HF (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295820", "@num": "322", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 322 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294974", "@num": "361 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 361 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296080", "@num": "363 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294992", "@num": "363 AF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AF (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296089", "@num": "363 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295969", "@num": "363 AH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AH (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295976", "@num": "363 AI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AI (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296044", "@num": "363 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295941", "@num": "363 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296102", "@num": "365", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295014", "@num": "365 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295019", "@num": "365 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295027", "@num": "370 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 370 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296273", "@num": "383", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@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": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296203", "@num": "383 bis E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 bis E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296210", "@num": "383 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 quater (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293836", "@num": "74 S bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 S bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293838", "@num": "74 S ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 S ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293846", "@num": "74 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295249", "@num": "96", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 96 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293972", "@num": "97", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 97 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293973", "@num": "98", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 98 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293974", "@num": "99", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 99 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297462", "@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": "LEGIARTI000006297448", "@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": "LEGIARTI000006298998", "@num": "244 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299000", "@num": "244 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299001", "@num": "244 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298999", "@num": "244 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297164", "@num": "266 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 266 quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299314", "@num": "313-0 BR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313-0 BR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299315", "@num": "313-0 BR bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313-0 BR bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299350", "@num": "322 FA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 FA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297332", "@num": "331 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299422", "@num": "331 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299424", "@num": "331 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 Q (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299425", "@num": "331 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299427", "@num": "331 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 S (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299429", "@num": "331 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 U (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299435", "@num": "331 V quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 V quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299432", "@num": "331 V ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 V ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299444", "@num": "333 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299445", "@num": "333 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299446", "@num": "333 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299447", "@num": "333 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297350", "@num": "333 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 E (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299448", "@num": "333 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 F (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299449", "@num": "333 F bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 F bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299450", "@num": "333 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 G (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299451", "@num": "333 G bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 G bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297352", "@num": "333 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299464", "@num": "333 bis A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 bis A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299465", "@num": "333 bis B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 bis B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299466", "@num": "333 bis C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 bis C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299467", "@num": "333 bis D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 bis D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299469", "@num": "333 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 quater (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299470", "@num": "333 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 quinquies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299472", "@num": "333 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 septies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299471", "@num": "333 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 sexies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299468", "@num": "333 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 ter (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299552", "@num": "350 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299548", "@num": "350 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299547", "@num": "350 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299531", "@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": "LEGIARTI000006299538", "@num": "350 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299546", "@num": "350 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299545", "@num": "350 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299554", "@num": "350 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296571", "@num": "38 quindecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 quindecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297738", "@num": "38 septdecies H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297746", "@num": "38 septdecies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297739", "@num": "38 septdecies J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297677", "@num": "38 sexdecies GB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies GB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297681", "@num": "38 sexdecies GC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies GC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296607", "@num": "38 sexdecies JA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies JA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296641", "@num": "38 sexdecies OB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies OB (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297707", "@num": "38 sexdecies OI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies OI (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299713", "@num": "391", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 391 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299714", "@num": "392", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 392 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299716", "@num": "394", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 394 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299771", "@num": "406 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299772", "@num": "406 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299763", "@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": "LEGIARTI000006299757", "@num": "406 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297933", "@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": "LEGIARTI000006297952", "@num": "41 DH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DH (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298035", "@num": "41 DI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DI (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297953", "@num": "41 DJ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DJ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297954", "@num": "41 DK", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DK (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297955", "@num": "41 DL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DL (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297957", "@num": "41 DN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DN (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298010", "@num": "41 ZV", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZV (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298011", "@num": "41 ZW", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZW (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298012", "@num": "41 ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZX (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298015", "@num": "41 ZY", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZY (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298016", "@num": "41 ZZ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZZ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297878", "@num": "41 duovicies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 duovicies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297879", "@num": "41 duovicies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 duovicies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299782", "@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": "LEGIARTI000006298025", "@num": "42", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 42 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296909", "@num": "46 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298079", "@num": "46 AG bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298081", "@num": "46 AG quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298082", "@num": "46 AG quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298080", "@num": "46 AG ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298056", "@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": "LEGIARTI000006298112", "@num": "46 AI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AI (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298129", "@num": "46 AM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298130", "@num": "46 AN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AN (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298132", "@num": "46 AO", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298376", "@num": "46 quater A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298380", "@num": "46 quater C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298436", "@num": "47 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 47 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298514", "@num": "49 septies U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296892", "@num": "53 bis", "#text": "CODE 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}, { "@id": "LEGIARTI000006296962", "@num": "88", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 88 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296967", "@num": "89", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 89 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296966", "@num": "89", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 89 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298714", "@num": "89 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 89 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298751", "@num": "96 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298757", "@num": "96 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298764", "@num": "96 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298761", "@num": "96 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305732", "@num": "1021", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1021 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305735", "@num": "1022", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1022 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305738", "@num": "1023", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1023 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311402", "@num": "1025", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1025 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305750", "@num": "1028 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1028 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307234", "@num": "110", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 110 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305892", "@num": "1100", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1100 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305940", "@num": "1134", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1134 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305954", "@num": "1136", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1136 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311533", "@num": "1382", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1382 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306025", "@num": "1390", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1390 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306031", "@num": "1391", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1391 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306098", "@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": "LEGIARTI000006306104", "@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": "LEGIARTI000006307354", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311631", "@num": "1456", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1456 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306218", "@num": "1469 A ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1469 A ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311709", "@num": "1477", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1477 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311717", "@num": "1478", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1478 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307385", "@num": "150 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 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"LEGIARTI000006302702", "@num": "150 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307370", "@num": "150 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307376", "@num": "150 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311747", "@num": "1509", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1509 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", 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"#text": "CODE GENERAL DES IMPOTS, CGI. - art. 77 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310408", "@num": "793", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302210", "@num": "8 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 8 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302547", "@num": "80 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302549", "@num": "80 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307829", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307110", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305611", "@num": "901 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 901 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311005", "@num": "902", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 902 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307153", "@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": "LEGIARTI000006302605", "@num": "92 B quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302604", "@num": "92 B ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302624", "@num": "92 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 K (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307203", "@num": "94 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 94 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293360", "@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": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355145", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702033", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992168", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686667", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914225", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448689", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472288", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701925", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306434", "@num": "1599 ter B", "#text": "Code général des impôts, CGI. - art. 1599 ter B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448726", "@num": "1599 ter B", "#text": "Code général des impôts, CGI. - art. 1599 ter B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448714", "@num": "1599 ter D", "#text": "Code général des impôts, CGI. - art. 1599 ter D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380245", "@num": "208 A", "#text": "Code général des impôts, CGI. - art. 208 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024042318", "@num": "208 A", "#text": "Code général des impôts, CGI. - art. 208 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795094", "@num": "208 A", "#text": "Code général des impôts, CGI. - art. 208 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034388048", "@num": "38 bis B bis", "#text": "Code général des impôts, CGI. - art. 38 bis B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305055", "@num": "440 bis", "#text": "Code général des impôts, CGI. - art. 440 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348004", "@num": "322 FA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 FA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299423", "@num": "331 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299428", "@num": "331 T", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299430", "@num": "331 V", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 V (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299555", "@num": "350 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 duodecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032881501", "@num": "350 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033289581", "@num": "38 sexdecies OB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies OB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032881494", "@num": "406 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050741244", "@num": "88", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 88 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315671", "@num": "L38", "#text": "Livre des procédures fiscales - art. L38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315093", "@num": "L80 D", "#text": "Livre des procédures fiscales - art. L80 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°93-1127 du 24 septembre 1993", "MCS_TXT": { "MC": [ "BUDGET", "CODE GENERAL DES IMPOTS", "CGI", "CODIFICATION", "INCORPORATION" ] }, "TITREFULL": "Décret n° 93-1127 du 24 septembre 1993 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000545997", "NOR": "BUDF9300032D", "NUM": "93-1127", "DATE_PUBLI": "1993-09-28", "DATE_TEXTE": "1993-09-24", "NUM_PARUTION": 225, "ORIGINE_PUBLI": "JORF n°225 du 28 septembre 1993", "PAGE_DEB_PUBLI": 13420, "PAGE_FIN_PUBLI": 13462 } }, "META_COMMUN": { "ID": "JORFTEXT000000545997", "URL": "texte/version/JORF/TEXT/00/00/00/54/59/JORFTEXT000000545997.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9931127" } }, "VISAS": { "CONTENU": "
Le Premier ministre,
Sur le rapport du ministre du budget, porte-parole du Gouvernement,
Vu l’article 11 de la loi n° 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 :" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 24 septembre 1993.

ÉDOUARD BALLADUR

Par le Premier ministre :

Le ministre du budget, porte-parole du Gouvernement,

NICOLAS SARKOZY

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000545997", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006314083", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006314083", "liens_entrants": true }

Article 1965 L AUTONOME MODIFIE, en vigueur du 18/08/1993 au 01/01/2002 (Code général des impôts)