{ "article": { "LEGIARTI000006314115": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "90", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1987-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006314115", "URL": "article/LEGI/ARTI/00/00/06/31/41/LEGIARTI000006314115.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0090AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000696711", "#text": "Décret 87-940 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000696711", "#text": "Décret 87-940 1987-11-23 art. 1 JORF 26 novembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000006299621", "@num": "369", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 369 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302537", "@num": "79", "#text": "Code général des impôts, CGI. - art. 79 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197363", "@fin": "2999-01-01", "#text": "4 : Mesures d'application", "@debut": "1987-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191575", "@fin": "2999-01-01", "#text": "V : Traitements, salaires, pensions et rentes viagères", "@debut": "1978-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048121667", "@fin": "1987-08-10", "@num": "90", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006314115", "@fin": "2999-01-01", "@num": "90", "@etat": "VIGUEUR", "@debut": "1987-08-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un décret (1) détermine les conditions d'application des articles 79 à 89.
\n
\n
(1) Annexe III, art. 369 à 374.
\n
" } }, "LEGIARTI000006299621": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "369", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-20", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006299621", "URL": "article/LEGI/ARTI/00/00/06/29/96/LEGIARTI000006299621.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0369AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314115", "@num": "90", "#text": "Code général des impôts, CGI. - art. 90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624827", "@num": "374", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 374 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179424", "@fin": "2999-01-01", "#text": "a : Remise au Trésor de la taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162332", "@fin": "2999-01-01", "#text": "6 : Taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146877", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133765", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299621", "@fin": "1993-01-20", "@num": "369", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299622", "@fin": "1999-03-31", "@num": "369", "@etat": "MODIFIE", "@debut": "1993-01-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299623", "@fin": "2002-01-01", "@num": "369", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006299624", "@fin": "2001-12-29", "@num": "369", "@etat": "MODIFIE_MORT_NE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299625", "@fin": "2004-01-01", "@num": "369", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299626", "@fin": "2012-04-01", "@num": "369", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025624821", "@fin": "2013-01-01", "@num": "369", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026848794", "@fin": "2999-01-01", "@num": "369", "@etat": "VIGUEUR", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les sommes dues au titre de la taxe sur les salaires à raison des rémunérations payées pendant un mois déterminé doivent être versées dans les quinze premiers jours du mois suivant à la caisse du comptable du Trésor du lieu du domicile de la personne ou du siège de l'établissement ou du bureau qui a payé les rémunérations soumises à la taxe sur les salaires.
\n
Lorsque le montant mensuel total de ces sommes n'excède pas 500 F, le versement peut n'être effectué que dans les quinze premiers jours de chaque trimestre civil pour le trimestre écoulé. Si le montant mensuel desdites sommes vient à excéder 500 F, les sommes dues depuis le début du trimestre en cours doivent être versées dans les quinze premiers jours du mois suivant.
\n
Toutefois lorsque le montant des sommes dues au Trésor ne dépasse pas pour le trimestre civil le chiffre de 500 F, le versement peut n'être effectué que dans les quinze premiers jours de chaque année pour l'année précédente. Si le montant trimestriel desdites sommes vient à excéder 500 F, les sommes dues depuis le début de l'année ou depuis la fin de la période à laquelle s'appliquait le dernier versement doivent être versées dans les quinze premiers jours du mois suivant.
\n
Dans le cas de transfert de domicile d'établissement ou de bureau hors du ressort de la circonscription de la perception ainsi que dans le cas de cession ou de cessation d'entreprise le versement doit être immédiatement effectué.
\n
En cas de décès de l'employeur ce versement doit être effectué dans les quinze premiers jours du mois suivant le décès.
\n
2. Le montant du versement est arrondi au franc le plus voisin toute fraction inférieure à 50 centimes étant négligée et toute fraction égale ou supérieure à 50 centimes étant comptée pour un franc.
\n
3. Chaque versement est accompagné d'un bordereau-avis fourni par l'administration daté et signé par la partie versante et indiquant notamment la désignation la profession et l'adresse de la personne association ou organisme à qui incombe le versement la période à laquelle s'applique ce versement le montant des rémunérations payées au cours de cette période et le montant de la taxe sur les salaires versée.
" } }, "LEGIARTI000006299622": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "369", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1993-01-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006299622", "URL": "article/LEGI/ARTI/00/00/06/29/96/LEGIARTI000006299622.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0369AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1679, 1679 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006925588", "@num": "1", "#text": "Décret n°93-72 du 14 janvier 1993 - art. 1 () JORF 20 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000543618", "@nortexte": "BUDF9220547D", "@numtexte": "93-72", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-14" }, { "@id": "LEGIARTI000006314115", "@num": "90", "#text": "Code général des impôts, CGI. - art. 90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624827", "@num": "374", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 374 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179424", "@fin": "2999-01-01", "#text": "a : Remise au Trésor de la taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162332", "@fin": "2999-01-01", "#text": "6 : Taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146877", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133765", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299621", "@fin": "1993-01-20", "@num": "369", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299622", "@fin": "1999-03-31", "@num": "369", "@etat": "MODIFIE", "@debut": "1993-01-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299623", "@fin": "2002-01-01", "@num": "369", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006299624", "@fin": "2001-12-29", "@num": "369", "@etat": "MODIFIE_MORT_NE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299625", "@fin": "2004-01-01", "@num": "369", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299626", "@fin": "2012-04-01", "@num": "369", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025624821", "@fin": "2013-01-01", "@num": "369", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026848794", "@fin": "2999-01-01", "@num": "369", "@etat": "VIGUEUR", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les sommes dues au titre de la taxe sur les salaires à raison des rémunérations payées pendant un mois déterminé doivent être versées dans les quinze premiers jours du mois suivant à la caisse du comptable du Trésor du lieu du domicile de la personne ou du siège de l'établissement ou du bureau qui a payé les rémunérations soumises à la taxe sur les salaires.
\n
Lorsque le montant mensuel total de ces sommes n'excède pas 500 F, le versement peut n'être effectué que dans les quinze premiers jours de chaque trimestre civil pour le trimestre écoulé. Si le montant mensuel desdites sommes vient à excéder 1000 F, les sommes dues depuis le début du trimestre en cours doivent être versées dans les quinze premiers jours du mois suivant.
\n
Dans le cas de transfert de domicile d'établissement ou de bureau hors du ressort de la circonscription de la perception ainsi que dans le cas de cession ou de cessation d'entreprise,le versement doit être immédiatement effectué.
\n
En cas de décès de l'employeur ce versement doit être effectué dans les quinze premiers jours du mois suivant le décès.
\n
2. Le montant du versement est arrondi au franc le plus voisin toute fraction inférieure à 50 centimes étant négligée et toute fraction égale ou supérieure à 50 centimes étant comptée pour un franc.
\n
3. Chaque versement est accompagné d'un bordereau-avis fourni par l'administration daté et signé par la partie versante et indiquant notamment la désignation la profession et l'adresse de la personne association ou organisme à qui incombe le versement la période à laquelle s'applique ce versement le montant des rémunérations payées au cours de cette période et le montant de la taxe sur les salaires versés.
\n
4. Les redevables qui estiment que le montant annuel de leur taxe sur les salaires n'excédera pas celui de la franchise en impôt prévue au deuxième alinéa de l'article 1679 du code général des impôts ou de l'abattement mentionné à l'article 1679-A du même code ne sont pas tenus de déposer chaque mois ou trimestre le bordereau-avis mentionné au 3. Ils doivent cependant dans tous les cas produire le bordereau-avis portant régularisation de la taxe due au titre de l'année.
" } }, "LEGIARTI000006299623": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "369", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006299623", "URL": "article/LEGI/ARTI/00/00/06/29/96/LEGIARTI000006299623.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0369AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1679, 1679 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "@id": "LEGIARTI000006842990", "@num": "14", "#text": "Ordonnance n°2001-766 du 29 août 2001 - art. 14 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000772947", "@nortexte": "ECOX0100087R", "@numtexte": "2001-766", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-08-29" }, { "@id": "LEGIARTI000006314115", "@num": "90", "#text": "Code général des impôts, CGI. - art. 90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624827", "@num": "374", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 374 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2001-04-25 5L-3-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179424", "@fin": "2999-01-01", "#text": "a : Remise au Trésor de la taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162332", "@fin": "2999-01-01", "#text": "6 : Taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146877", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133765", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299621", "@fin": "1993-01-20", "@num": "369", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299622", "@fin": "1999-03-31", "@num": "369", "@etat": "MODIFIE", "@debut": "1993-01-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299623", "@fin": "2002-01-01", "@num": "369", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006299624", "@fin": "2001-12-29", "@num": "369", "@etat": "MODIFIE_MORT_NE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299625", "@fin": "2004-01-01", "@num": "369", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299626", "@fin": "2012-04-01", "@num": "369", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025624821", "@fin": "2013-01-01", "@num": "369", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026848794", "@fin": "2999-01-01", "@num": "369", "@etat": "VIGUEUR", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les sommes dues au titre de la taxe sur les salaires à raison des rémunérations payées pendant un mois déterminé doivent être versées dans les quinze premiers jours du mois suivant à la caisse du comptable du Trésor du lieu du domicile de la personne ou du siège de l'établissement ou du bureau qui a payé les rémunérations soumises à la taxe sur les salaires.
\n
Lorsque le montant mensuel total de ces sommes n'excède pas 1000 F, le versement peut n'être effectué que dans les quinze premiers jours de chaque trimestre civil pour le trimestre écoulé. Si le montant mensuel desdites sommes vient à excéder 1000 F, les sommes dues depuis le début du trimestre en cours doivent être versées dans les quinze premiers jours du mois suivant.
\n
Dans le cas de transfert de domicile d'établissement ou de bureau hors du ressort de la circonscription de la perception ainsi que dans le cas de cession ou de cessation d'entreprise, le versement doit être immédiatement effectué.
\n
En cas de décès de l'employeur ce versement doit être effectué dans les quinze premiers jours du mois suivant le décès.
\n
2. (Abrogé).
\n
3. Chaque versement est accompagné d'un bordereau-avis fourni par l'administration daté et signé par la partie versante, et indiquant notamment la désignation, la profession et l'adresse de la personne association ou organisme à qui incombe le versement, la période à laquelle s'applique ce versement, le montant des rémunérations payées au cours de cette période et le montant de la taxe sur les salaires versés.
\n
4. Les redevables qui estiment que le montant annuel de leur taxe sur les salaires n'excédera pas celui de la franchise en impôt prévue au deuxième alinéa de l'article 1679 du code général des impôts ou de l'abattement mentionné à l'article 1679 A du même code ne sont pas tenus de déposer chaque mois ou trimestre le bordereau-avis mentionné au 3. Ils doivent cependant dans tous les cas produire le bordereau-avis portant régularisation de la taxe due au titre de l'année.
" } }, "LEGIARTI000006299624": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "369", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2001-12-29", "DATE_DEBUT": "2002-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006299624", "URL": "article/LEGI/ARTI/00/00/06/29/96/LEGIARTI000006299624.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0369AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1679, 1679 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000404526", "#text": "Décret 2001-96 2001-02-02 art. 1 C JORF 3 février 2001 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000404526", "@nortexte": "ECOZ0000019D", "@numtexte": "2001-96", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-02-02" }, { "@id": "LEGIARTI000006740053", "@num": "4", "#text": "Décret n°2001-96 du 2 février 2001 - art. 4 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000404526", "@nortexte": "ECOZ0000019D", "@numtexte": "2001-96", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "2001-02-02" }, { "@id": "LEGIARTI000006842990", "@num": "14", "#text": "Ordonnance n°2001-766 du 29 août 2001 - art. 14 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000772947", "@nortexte": "ECOX0100087R", "@numtexte": "2001-766", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-08-29" }, { "@id": "LEGIARTI000006314115", "@num": "90", "#text": "Code général des impôts, CGI. - art. 90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624827", "@num": "374", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 374 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179424", "@fin": "2999-01-01", "#text": "a : Remise au Trésor de la taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162332", "@fin": "2999-01-01", "#text": "6 : Taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146877", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133765", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299621", "@fin": "1993-01-20", "@num": "369", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299622", "@fin": "1999-03-31", "@num": "369", "@etat": "MODIFIE", "@debut": "1993-01-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299623", "@fin": "2002-01-01", "@num": "369", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006299624", "@fin": "2001-12-29", "@num": "369", "@etat": "MODIFIE_MORT_NE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299625", "@fin": "2004-01-01", "@num": "369", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299626", "@fin": "2012-04-01", "@num": "369", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025624821", "@fin": "2013-01-01", "@num": "369", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026848794", "@fin": "2999-01-01", "@num": "369", "@etat": "VIGUEUR", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les sommes dues au titre de la taxe sur les salaires à raison des rémunérations payées pendant un mois déterminé doivent être versées dans les quinze premiers jours du mois suivant à la caisse du comptable du Trésor du lieu du domicile de la personne ou du siège de l'établissement ou du bureau qui a payé les rémunérations soumises à la taxe sur les salaires.
\n
Lorsque le montant mensuel total de ces sommes n'excède pas 150 euros, le versement peut n'être effectué que dans les quinze premiers jours de chaque trimestre civil pour le trimestre écoulé. Si le montant mensuel desdites sommes vient à excéder 150 euros, les sommes dues depuis le début du trimestre en cours doivent être versées dans les quinze premiers jours du mois suivant.
\n
Dans le cas de transfert de domicile, d'établissement ou de bureau hors du ressort de la circonscription de la perception, ainsi que dans le cas de cession ou de cessation d'entreprise, le versement doit être immédiatement effectué.
\n
En cas de décès de l'employeur, ce versement doit être effectué dans les quinze premiers jours du mois suivant le décès.
\n
2. (Abrogé).
\n
3. Chaque versement est accompagné d'un bordereau-avis fourni par l'administration daté et signé par la partie versante, et indiquant notamment la désignation, la profession et l'adresse de la personne, association ou organisme à qui incombe le versement, la période à laquelle s'applique ce versement, le montant des rémunérations payées au cours de cette période et le montant de la taxe sur les salaires versés.
\n
4. Les redevables qui estiment que le montant annuel de leur taxe sur les salaires n'excédera pas celui de la franchise en impôt prévue au deuxième alinéa de l'article 1679 du code général des impôts ou de l'abattement mentionné à l'article 1679 A du même code ne sont pas tenus de déposer chaque mois ou trimestre le bordereau-avis mentionné au 3. Ils doivent cependant dans tous les cas produire le bordereau-avis portant régularisation de la taxe due au titre de l'année.
" } }, "LEGIARTI000006299625": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "369", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-01-01", "DATE_DEBUT": "2002-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006299625", "URL": "article/LEGI/ARTI/00/00/06/29/96/LEGIARTI000006299625.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0369AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1679, 1679 A, 406 terdecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006331575", "@num": "1", "#text": "Décret n°2001-1313 du 28 décembre 2001 - art. 1 () JORF 29 décembre 2001 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000409112", "@nortexte": "ECOF0100030D", "@numtexte": "2001-1313", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006331577", "@num": "3", "#text": "Décret n°2001-1313 du 28 décembre 2001 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000409112", "@nortexte": "ECOF0100030D", "@numtexte": "2001-1313", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006314115", "@num": "90", "#text": "Code général des impôts, CGI. - art. 90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624827", "@num": "374", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 374 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179424", "@fin": "2999-01-01", "#text": "a : Remise au Trésor de la taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162332", "@fin": "2999-01-01", "#text": "6 : Taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146877", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133765", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299621", "@fin": "1993-01-20", "@num": "369", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299622", "@fin": "1999-03-31", "@num": "369", "@etat": "MODIFIE", "@debut": "1993-01-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299623", "@fin": "2002-01-01", "@num": "369", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006299624", "@fin": "2001-12-29", "@num": "369", "@etat": "MODIFIE_MORT_NE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299625", "@fin": "2004-01-01", "@num": "369", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299626", "@fin": "2012-04-01", "@num": "369", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025624821", "@fin": "2013-01-01", "@num": "369", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026848794", "@fin": "2999-01-01", "@num": "369", "@etat": "VIGUEUR", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les sommes dues au titre de la taxe sur les salaires à raison des rémunérations payées pendant un mois déterminé doivent être versées dans les quinze premiers jours du mois suivant à la caisse du comptable du Trésor du lieu du domicile de la personne ou du siège de l'établissement ou du bureau qui a payé les rémunérations soumises à la taxe sur les salaires.
\n
Lorsque le montant mensuel total de ces sommes n'excède pas 334 euros, le versement peut n'être effectué que dans les quinze premiers jours de chaque trimestre civil pour le trimestre écoulé. Si le montant mensuel desdites sommes vient à excéder 334 euros, les sommes dues depuis le début du trimestre en cours doivent être versées dans les quinze premiers jours du mois suivant.
\n
Dans le cas de transfert de domicile, d'établissement ou de bureau hors du ressort de la circonscription de la perception, ainsi que dans le cas de cession ou de cessation d'entreprise, le versement doit être immédiatement effectué.
\n
En cas de décès de l'employeur, ce versement doit être effectué dans les quinze premiers jours du mois suivant le décès.
\n
2. (Abrogé).
\n
3. Chaque versement est accompagné d'un bordereau-avis fourni par l'administration daté et signé par la partie versante, et indiquant notamment la désignation, la profession et l'adresse de la personne, association ou organisme à qui incombe le versement, la période à laquelle s'applique ce versement et le montant de la taxe sur les salaires versés.
\n
En outre, une déclaration annuelle permettant la liquidation et la régularisation de la taxe sur les salaires fournie par l'administration est déposée, datée et signée par l'employeur, au lieu fixé au 1 au plus tard le 15 janvier de l'année qui suit celle au titre de laquelle la taxe est due.
\n
Cette déclaration indique, notamment, la désignation, la profession et l'adresse de la personne, association ou organisme redevable de la taxe, le montant des rémunérations versées au cours de l'année concernée, le montant de la taxe correspondante, le montant des sommes déjà versées mensuellement ou trimestriellement au titre de la même année ainsi que, le cas échéant, l'insuffisance ou l'excédent de versement constaté pour l'année.
\n
4. Les redevables qui estiment que le montant annuel de leur taxe sur les salaires n'excédera pas celui de la franchise en impôt prévue au deuxième alinéa de l'article 1679 du code général des impôts ou de l'abattement mentionné à l'article 1679 A du même code ne sont pas tenus de déposer chaque mois ou trimestre le bordereau-avis mentionné au premier alinéa du 3. Les redevables dont le montant annuel de taxe sur les salaires n'excède pas ces mêmes franchise ou abattement sont dispensés du dépôt de la déclaration annuelle mentionnée au deuxième alinéa du 3.
\n
5. Pour les employeurs qui, dans les conditions prévues à l'article 406 terdecies, ont opté pour le paiement de la taxe sur les salaires auprès du comptable du service des grandes entreprises, la taxe due au titre de chaque période fait l'objet d'un versement unique pour l'ensemble des établissements concernés.
\n
Ces redevables sont dispensés du dépôt des bordereaux-avis mentionnés au premier alinéa du 3. Ils déposent la déclaration annuelle permettant la liquidation et la régularisation pour l'ensemble de leurs établissements auprès du comptable du service des grandes entreprises, dans les conditions et selon les modalités prévues aux deuxième et troisième alinéas du 3.
" } }, "LEGIARTI000006299626": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "369", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-04-01", "DATE_DEBUT": "2004-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006299626", "URL": "article/LEGI/ARTI/00/00/06/29/96/LEGIARTI000006299626.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0369AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 406 terdecies, 1679, 1679 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006227330", "@num": "1", "#text": "Décret n°2003-1388 du 31 décembre 2003 - art. 1 () JORF 1er janvier 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000245321", "@nortexte": "BUDF0300035D", "@numtexte": "2003-1388", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-12-31" }, { "@id": "LEGIARTI000006314115", "@num": "90", "#text": "Code général des impôts, CGI. - art. 90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624827", "@num": "374", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 374 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2001-04-25 5L-3-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179424", "@fin": "2999-01-01", "#text": "a : Remise au Trésor de la taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162332", "@fin": "2999-01-01", "#text": "6 : Taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146877", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133765", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299621", "@fin": "1993-01-20", "@num": "369", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299622", "@fin": "1999-03-31", "@num": "369", "@etat": "MODIFIE", "@debut": "1993-01-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299623", "@fin": "2002-01-01", "@num": "369", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006299624", "@fin": "2001-12-29", "@num": "369", "@etat": "MODIFIE_MORT_NE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299625", "@fin": "2004-01-01", "@num": "369", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299626", "@fin": "2012-04-01", "@num": "369", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025624821", "@fin": "2013-01-01", "@num": "369", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026848794", "@fin": "2999-01-01", "@num": "369", "@etat": "VIGUEUR", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Sous réserve des dispositions de l'article 406 terdecies, les sommes dues au titre de la taxe sur les salaires sont versées au comptable de la direction générale des impôts du lieu dont relève le siège de l'entreprise ou le principal établissement ou le domicile de l'employeur.
\n
Lorsque le montant total de la taxe sur les salaires acquittée l'année précédente :
\n
a) Est inférieur à 1 000 Euros, les employeurs versent les sommes dues au titre de la taxe sur les salaires à raison des rémunérations payées pendant l'année en cours dans les quinze premiers jours de l'année suivante ;
\n
b) Est compris entre 1 000 Euros et 4 000 Euros, les employeurs versent les sommes dues au titre de la taxe sur les salaires à raison des rémunérations payées pendant un trimestre déterminé dans les quinze premiers jours du trimestre suivant ;
\n
c) Est supérieur à 4 000 Euros, les employeurs versent les sommes dues au titre de la taxe sur les salaires à raison des rémunérations payées pendant un mois déterminé dans les quinze premiers jours du mois suivant.
\n
Toutefois, si les sommes dues au titre de la taxe sur les salaires à raison des rémunérations payées depuis le 1er janvier de l'année en cours sont supérieures à 10 000 Euros, les employeurs versent la totalité de ces sommes dans les quinze premiers jours du mois suivant le dépassement de ce seuil. Le versement des échéances restantes jusqu'à la fin de l'année s'effectue mensuellement.
\n
2. Chaque versement, mensuel ou trimestriel, est accompagné d'un relevé dont le modèle est fixé par l'administration, daté et signé par l'employeur et indiquant notamment sa désignation, sa profession et son adresse, la période à laquelle s'applique ce versement et le montant de la taxe sur les salaires versés.
\n
3. Une déclaration annuelle permettant la liquidation et la régularisation de la taxe sur les salaires, dont le modèle est fixé par l'administration, est déposée, datée et signée par l'employeur, au lieu fixé au 1 au plus tard le 15 janvier de l'année qui suit celle au titre de laquelle la taxe est due.
\n
Cette déclaration indique, notamment, la désignation, la profession et l'adresse de l'employeur, le montant des rémunérations versées au cours de l'année concernée, le montant de la taxe correspondante, le montant des sommes restant dues ou devant être restituées après déduction, le cas échéant, des sommes déjà versées mensuellement ou trimestriellement au titre de la même année.
\n
Elle est accompagnée, le cas échéant, de l'impôt ou du complément d'impôt exigible au titre de cette même année.
\n
4. En cas de :
\n
a) Transfert du siège, du principal établissement ou du domicile, les versements s'effectuent auprès du comptable des impôts dont dépend la nouvelle adresse ;
\n
b) Cession ou de cessation d'activité, l'employeur est tenu de souscrire dans les soixante jours, et au plus tard le 15 janvier de l'année suivante, la déclaration prévue au 3 accompagnée du paiement y afférent ;
\n
c) Décès de l'employeur, la déclaration visée au 3 s'effectue dans les six mois du décès et au plus tard le 15 janvier de l'année suivante accompagnée du versement y afférent.
\n
5. Les redevables qui estiment que le montant annuel de leur taxe sur les salaires n'excédera pas celui de la franchise en impôt prévue au deuxième alinéa de l'article 1679 du code général des impôts ou de l'abattement mentionné à l'article 1679 A du même code ne sont pas tenus de déposer chaque mois ou trimestre le relevé mentionné au 2. Les redevables dont le montant annuel de taxe sur les salaires n'excède pas ces mêmes franchise ou abattement sont dispensés du dépôt de la déclaration mentionnée au 3.
" } }, "LEGIARTI000006302537": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "79", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006302537", "URL": "article/LEGI/ARTI/00/00/06/30/25/LEGIARTI000006302537.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0079AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 79, 231", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000049820497", "@num": "4", "#text": "Décret n°2010-575 du 31 mai 2010 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022284967", "@nortexte": "ECED1013792D", "@numtexte": "2010-575", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-31" }, { "@id": "LEGIARTI000041468265", "@num": "155", "#text": "Code général des impôts, CGI. - art. 155 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019353956", "@num": "81 quater", "#text": "Code général des impôts, CGI. - art. 81 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641925", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314115", "@num": "90", "#text": "Code général des impôts, CGI. - art. 90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298083", "@num": "46 AG sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AG sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298095", "@num": "46 AG undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AG undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642655", "@num": "2 sexdecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 2000-12-30 5F-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-02-06 5F-5-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-02-06 5F-7-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-02-12 5F-10-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-12-03 5F-19-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-01-31 5F-4-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2003-02-13 5F-4-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2003-03-13 5F-8-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197199", "@fin": "2999-01-01", "#text": "1 : Définition des revenus imposables", "@debut": "1978-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191575", "@fin": "2999-01-01", "#text": "V : Traitements, salaires, pensions et rentes viagères", "@debut": "1978-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048121361", "@fin": "1979-07-01", "@num": "79", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302537", "@fin": "2011-01-01", "@num": "79", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023412114", "@fin": "2999-01-01", "@num": "79", "@etat": "VIGUEUR", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les traitements, indemnités, émoluments, salaires, pensions et rentes viagères concourent à la formation du revenu global servant de base à l'impôt sur le revenu.
\n
" } }, "LEGIARTI000023412114": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "79", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023412114", "URL": "article/LEGI/ARTI/00/00/23/41/21/LEGIARTI000023412114.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 79, 231", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000049820497", "@num": "4", "#text": "Décret n°2010-575 du 31 mai 2010 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022284967", "@nortexte": "ECED1013792D", "@numtexte": "2010-575", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-31" }, { "@id": "LEGIARTI000023363949", "@num": "59", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000041468265", "@num": "155", "#text": "Code général des impôts, CGI. - art. 155 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019353956", "@num": "81 quater", "#text": "Code général des impôts, CGI. - art. 81 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641925", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314115", "@num": "90", "#text": "Code général des impôts, CGI. - art. 90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298083", "@num": "46 AG sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AG sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298095", "@num": "46 AG undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AG undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642655", "@num": "2 sexdecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197199", "@fin": "2999-01-01", "#text": "1 : Définition des revenus imposables", "@debut": "1978-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191575", "@fin": "2999-01-01", "#text": "V : Traitements, salaires, pensions et rentes viagères", "@debut": "1978-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048121361", "@fin": "1979-07-01", "@num": "79", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302537", "@fin": "2011-01-01", "@num": "79", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023412114", "@fin": "2999-01-01", "@num": "79", "@etat": "VIGUEUR", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les traitements, indemnités, émoluments, salaires, pensions et rentes viagères concourent à la formation du revenu global servant de base à l'impôt sur le revenu.

Il en est de même des prestations de retraite servies sous forme de capital.

\n
" } }, "LEGIARTI000025624821": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "369", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2012-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025624821", "URL": "article/LEGI/ARTI/00/00/25/62/48/LEGIARTI000025624821.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025604230", "@num": "22", "#text": "Décret n°2012-431 du 29 mars 2012 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000025596082", "@nortexte": "EFIE1129558D", "@numtexte": "2012-431", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-29" }, { "@id": "LEGIARTI000006314115", "@num": "90", "#text": "Code général des impôts, CGI. - art. 90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624827", "@num": "374", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 374 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299482", "@num": "344-0 A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299766", "@num": "406 terdecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 406 terdecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313537", "@num": "1679", "#text": "Code général des impôts, CGI. - art. 1679", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312683", "@num": "1679 A", "#text": "Code général des impôts, CGI. - art. 1679 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179424", "@fin": "2999-01-01", "#text": "a : Remise au Trésor de la taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162332", "@fin": "2999-01-01", "#text": "6 : Taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146877", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133765", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299621", "@fin": "1993-01-20", "@num": "369", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299622", "@fin": "1999-03-31", "@num": "369", "@etat": "MODIFIE", "@debut": "1993-01-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299623", "@fin": "2002-01-01", "@num": "369", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006299624", "@fin": "2001-12-29", "@num": "369", "@etat": "MODIFIE_MORT_NE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299625", "@fin": "2004-01-01", "@num": "369", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299626", "@fin": "2012-04-01", "@num": "369", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025624821", "@fin": "2013-01-01", "@num": "369", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026848794", "@fin": "2999-01-01", "@num": "369", "@etat": "VIGUEUR", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

1. Sous réserve des dispositions de l'article 406 terdecies, les sommes dues au titre de la taxe sur les salaires sont versées au comptable chargé du service des impôts des entreprises du lieu dont relève le siège de l'entreprise ou le principal établissement ou le domicile de l'employeur, ou, pour les entreprises qui relèvent des dispositions de l'article 344-0 A, le comptable de la direction des grandes entreprises.

\n
\n
\n

Lorsque le montant total de la taxe sur les salaires acquittée l'année précédente :

\n
\n
\n

a) Est inférieur à 1 000 €, les employeurs versent les sommes dues au titre de la taxe sur les salaires à raison des rémunérations payées pendant l'année en cours dans les quinze premiers jours de l'année suivante ;

\n
\n
\n

b) Est compris entre 1 000 € et 4 000 €, les employeurs versent les sommes dues au titre de la taxe sur les salaires à raison des rémunérations payées pendant un trimestre déterminé dans les quinze premiers jours du trimestre suivant ;

\n
\n
\n

c) Est supérieur à 4 000 €, les employeurs versent les sommes dues au titre de la taxe sur les salaires à raison des rémunérations payées pendant un mois déterminé dans les quinze premiers jours du mois suivant.

\n
\n
\n

Toutefois, si les sommes dues au titre de la taxe sur les salaires à raison des rémunérations payées depuis le 1er janvier de l'année en cours sont supérieures à 10 000 €, les employeurs versent la totalité de ces sommes dans les quinze premiers jours du mois suivant le dépassement de ce seuil. Le versement des échéances restantes jusqu'à la fin de l'année s'effectue mensuellement.

\n
\n
\n

2. Chaque versement, mensuel ou trimestriel, est accompagné d'un relevé dont le modèle est fixé par l'administration, daté et signé par l'employeur et indiquant notamment sa désignation, sa profession et son adresse, la période à laquelle s'applique ce versement et le montant de la taxe sur les salaires versés.

\n
\n
\n

3. Une déclaration annuelle permettant la liquidation et la régularisation de la taxe sur les salaires, dont le modèle est fixé par l'administration, est déposée, datée et signée par l'employeur, au lieu fixé au 1 au plus tard le 15 janvier de l'année qui suit celle au titre de laquelle la taxe est due.

\n
\n
\n

Cette déclaration indique, notamment, la désignation, la profession et l'adresse de l'employeur, le montant des rémunérations versées au cours de l'année concernée, le montant de la taxe correspondante, le montant des sommes restant dues ou devant être restituées après déduction, le cas échéant, des sommes déjà versées mensuellement ou trimestriellement au titre de la même année.

\n
\n
\n

Elle est accompagnée, le cas échéant, de l'impôt ou du complément d'impôt exigible au titre de cette même année.

\n
\n
\n

4. En cas de :

\n
\n
\n

a) Transfert du siège, du principal établissement ou du domicile, les versements s'effectuent auprès du comptable du service des impôts des entreprises dont dépend la nouvelle adresse ;

\n
\n
\n

b) Cession ou de cessation d'activité, l'employeur est tenu de souscrire dans les soixante jours, et au plus tard le 15 janvier de l'année suivante, la déclaration prévue au 3 accompagnée du paiement y afférent ;

\n
\n
\n

c) Décès de l'employeur, la déclaration visée au 3 s'effectue dans les six mois du décès et au plus tard le 15 janvier de l'année suivante accompagnée du versement y afférent.

\n
\n
\n

5. Les redevables qui estiment que le montant annuel de leur taxe sur les salaires n'excédera pas celui de la franchise en impôt prévue au deuxième alinéa de l'article 1679 du code général des impôts ou de l'abattement mentionné à l'article 1679 A du même code ne sont pas tenus de déposer chaque mois ou trimestre le relevé mentionné au 2. Les redevables dont le montant annuel de taxe sur les salaires n'excède pas ces mêmes franchise ou abattement sont dispensés du dépôt de la déclaration mentionnée au 3.

\n
" } }, "LEGIARTI000026848794": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "369", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026848794", "URL": "article/LEGI/ARTI/00/00/26/84/87/LEGIARTI000026848794.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026846222", "@num": "1", "#text": "Décret n°2012-1464\n du 26 décembre 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000026843668", "@nortexte": "EFIE1238328D", "@numtexte": "2012-1464", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-26" }, { "@id": "LEGIARTI000006314115", "@num": "90", "#text": "Code général des impôts, CGI. - art. 90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624827", "@num": "374", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 374 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299482", "@num": "344-0 A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299766", "@num": "406 terdecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 406 terdecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313537", "@num": "1679", "#text": "Code général des impôts, CGI. - art. 1679", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312683", "@num": "1679 A", "#text": "Code général des impôts, CGI. - art. 1679 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179424", "@fin": "2999-01-01", "#text": "a : Remise au Trésor de la taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162332", "@fin": "2999-01-01", "#text": "6 : Taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146877", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133765", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299621", "@fin": "1993-01-20", "@num": "369", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299622", "@fin": "1999-03-31", "@num": "369", "@etat": "MODIFIE", "@debut": "1993-01-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299623", "@fin": "2002-01-01", "@num": "369", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006299624", "@fin": "2001-12-29", "@num": "369", "@etat": "MODIFIE_MORT_NE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299625", "@fin": "2004-01-01", "@num": "369", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299626", "@fin": "2012-04-01", "@num": "369", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025624821", "@fin": "2013-01-01", "@num": "369", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026848794", "@fin": "2999-01-01", "@num": "369", "@etat": "VIGUEUR", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

\n
\n
\n

Lorsque le montant total de la taxe sur les salaires acquittée l'année précédente :

\n
\n
\n

a) Est inférieur à 4 000 €, les employeurs versent les sommes dues au titre de la taxe sur les salaires à raison des rémunérations payées pendant l'année en cours dans les quinze premiers jours de l'année suivante ;

\n
\n
\n

b) Est compris entre 4 000 € et 10 000 €, les employeurs versent les sommes dues au titre de la taxe sur les salaires à raison des rémunérations payées pendant un trimestre déterminé dans les quinze premiers jours du trimestre suivant ;

\n
\n
\n

c) Est supérieur à 10 000 €, les employeurs versent les sommes dues au titre de la taxe sur les salaires à raison des rémunérations payées pendant un mois déterminé dans les quinze premiers jours du mois suivant.

\n
\n
\n
\n
\n
\n

\n
\n
\n

Elle est accompagnée, le cas échéant, de l'impôt ou du complément d'impôt exigible au titre de cette même année.

\n
\n
\n

4. En cas de :

\n
\n
\n

a) Transfert du siège, du principal établissement ou du domicile, les versements s'effectuent auprès du comptable du service des impôts des entreprises dont dépend la nouvelle adresse ;

\n
\n
\n

c) Décès de l'employeur, la déclaration visée au 3 s'effectue dans les six mois du décès et au plus tard le 15 janvier de l'année suivante accompagnée du versement y afférent.

\n
\n
\n

\n
" } }, "LEGIARTI000048121361": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "79", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048121361", "URL": "article/LEGI/ARTI/00/00/48/12/13/LEGIARTI000048121361.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000049820497", "@num": "4", "#text": "Décret n°2010-575 du 31 mai 2010 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022284967", "@nortexte": "ECED1013792D", "@numtexte": "2010-575", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-31" }, { "@id": "LEGIARTI000041468265", "@num": "155", "#text": "Code général des impôts, CGI. - art. 155 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019353956", "@num": "81 quater", "#text": "Code général des impôts, CGI. - art. 81 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641925", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314115", "@num": "90", "#text": "Code général des impôts, CGI. - art. 90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298083", "@num": "46 AG sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AG sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298095", "@num": "46 AG undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AG undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642655", "@num": "2 sexdecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197199", "@fin": "2999-01-01", "#text": "1 : Définition des revenus imposables", "@debut": "1978-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191575", "@fin": "2999-01-01", "#text": "V : Traitements, salaires, pensions et rentes viagères", "@debut": "1978-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048121361", "@fin": "1979-07-01", "@num": "79", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302537", "@fin": "2011-01-01", "@num": "79", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023412114", "@fin": "2999-01-01", "@num": "79", "@etat": "VIGUEUR", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les traitements, indemnités, émoluments et salaires sont imposables :

1° Lorsque le bénéficiaire est domicilié en France, alors même que l’activité rémunérée s’exercerait hors de France ou que l’employeur serait domicilié ou établi hors de France ;

2° Lorsque le bénéficiaire est domicilié hors de France, à la double condition que l’activité rétribuée s’exerce en France et que l’employeur soit domicilié ou établi en France.

Les traitements, indemnités et émoluments payés par l’Etat à des fonctionnaires ou agents civils ou militaires exerçant leurs fonctions hors de France sont imposables lorsqu'ils sont exemptés d’impôt dans le pays où les bénéficiaires exercent leur activité.

2. Les pensions et rentes viagères sont imposables :

1° Lorsque le bénéficiaire est domicilié en France, alors même que le débiteur serait domicilié ou établi hors de France ;

2° Lorsque le bénéficiaire est domicilié hors de France, à la condition que le débiteur soit domicilié ou établi en France.

Pour l'application de la présente disposition en ce qui concerne les pensions publiques, le débiteur s’entend du comptable assignataire.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006299621", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006314115", "typelien": "CITATION" }, { "article_id": "LEGIARTI000023412114", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006314115", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006299624", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006314115", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006299622", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006314115", "typelien": "CITATION" }, { "article_id": "LEGIARTI000025624821", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006314115", "typelien": "CITATION" }, { "article_id": "LEGIARTI000026848794", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006314115", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006299626", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006314115", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006299625", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006314115", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006299623", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006314115", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006302537", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006314115", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048121361", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006314115", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000696711": { "SM": { "CONTENU": "MODIFICATION A COMPTER DU 10-08-1987." }, "ABRO": { "CONTENU": "Texte partiellement abrogé : art. 3 (art. 328 du CGI)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878012", "#text": "Loi n°67-1172 du 22 décembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000878012", "@numtexte": "67-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-22" }, { "@id": "JORFTEXT000000521787", "#text": "Loi n°75-1347 du 31 décembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000521787", "@numtexte": "75-1347", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000886764", "#text": "Loi n° 80-10 du 10 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFTEXT000000705205", "#text": "Loi n°80-514 du 7 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705205", "@numtexte": "80-514", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-07" }, { "@id": "JORFTEXT000000310318", "#text": "Décret n°80-621 du 31 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000310318", "@numtexte": "80-621", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-31" }, { "@id": "JORFTEXT000000502308", "#text": "Décret n°80-620 du 31 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000502308", "@numtexte": "80-620", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-31" }, { "@id": "JORFTEXT000000339460", "#text": "Loi n°80-1094 du 30 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFTEXT000000879744", "#text": "Décret n° 82-389 du 10 mai 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000879744", "@numtexte": "82-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1982-05-10" }, { "@id": "JORFTEXT000000504452", "#text": "Loi n°83-25 du 19 janvier 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000692733", "#text": "Loi n° 84-52 du 26 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000692733", "@numtexte": "84-52", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-26" }, { "@id": "JORFTEXT000000317221", "#text": "Décret n°84-702 du 30 juin 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000317221", "@numtexte": "84-702", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1984-06-30" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 DE FINANCES POUR 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000693911", "#text": "Loi n°85-98 du 25 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "JORFTEXT000000693456", "#text": "Loi n° 85-695 du 11 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000874467", "#text": "LOI n° 85-729 du 18 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000874467", "@numtexte": "85-729", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-18" }, { "@id": "JORFTEXT000000878230", "#text": "Loi n°85-1403 du 30 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000512456", "#text": "Loi n°86-16 du 6 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512456", "@numtexte": "86-16", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "JORFTEXT000000332730", "#text": "Décret n°86-585 du 14 mars 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000332730", "@numtexte": "86-585", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-14" }, { "@id": "JORFTEXT000000512460", "#text": "Loi n°86-824 du 11 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000317767", "#text": "Loi n°86-912 du 6 août 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317767", "@numtexte": "86-912", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-08-06" }, { "@id": "JORFTEXT000000512205", "#text": "Loi n° 86-1067 du 30 septembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "JORFTEXT000000333547", "#text": "Ordonnance n°86-1113 du 15 octobre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000333547", "@numtexte": "86-1113", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-15" }, { "@id": "JORFTEXT000000870125", "#text": "Décret n°86-1111 du 15 octobre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000870125", "@numtexte": "86-1111", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-15" }, { "@id": "JORFTEXT000000521956", "#text": "Ordonnance n° 86-1134 du 21 octobre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "JORFTEXT000000693913", "#text": "Loi n°86-1210 du 27 novembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000693913", "@numtexte": "86-1210", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-11-27" }, { "@id": "JORFTEXT000000333548", "#text": "Ordonnance n°86-1243 du 1 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000333548", "@numtexte": "86-1243", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-12-01" }, { "@id": "JORFTEXT000000317305", "#text": "LOI n° 86-1317 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000874479", "#text": "Loi n°86-1318 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000332301", "#text": "Décret n°86-1408 du 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000332301", "@numtexte": "86-1408", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-12-31" }, { "@id": "JORFTEXT000000880948", "#text": "Décret n°87-33 du 26 janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000880948", "@numtexte": "87-33", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-26" }, { "@id": "JORFTEXT000000508807", "#text": "Loi n°87-39 du 27 janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508807", "@numtexte": "87-39", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-01-27" }, { "@id": "JORFTEXT000000333011", "#text": "Décret n°87-49 du 31 janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "JORFTEXT000000333463", "#text": "Décret n°87-66 du 5 février 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000333463", "@nortexte": "COMC8700003D", "@numtexte": "87-66", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-02-05" }, { "@id": "JORFTEXT000000333834", "#text": "Décret n°87-195 du 19 mars 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000333834", "@nortexte": "ASED8703205D", "@numtexte": "87-195", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-19" }, { "@id": "JORFTEXT000000508808", "#text": "Loi n°87-416 du 17 juin 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFTEXT000000321412", "#text": "Loi n°87-502 du 8 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "JORFTEXT000000321414", "#text": "Loi n°87-518 du 10 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321414", "@nortexte": "ASEX8700082L", "@numtexte": "87-518", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "JORFTEXT000000687683", "#text": "Loi n°87-516 du 10 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "JORFTEXT000000705242", "#text": "Décret n°87-544 du 17 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "JORFTEXT000000874956", "#text": "LOI n° 87-571 du 23 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "JORFTEXT000000687467", "#text": "Loi n° 87-588 du 30 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687467", "@nortexte": "ASEX8700089L", "@numtexte": "87-588", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-30" }, { "@id": "JORFTEXT000000695686", "#text": "Décret n°87-642 du 6 août 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000695686", "@nortexte": "BUDF8720067D", "@numtexte": "87-642", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-08-06" }, { "@id": "JORFTEXT000000882820", "#text": "n°2003-298 du 31 mars 2003", "@sens": "cible", "@cidtexte": "JORFTEXT000000882820", "@numtexte": "2003-298", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-31" }, { "@id": "JORFTEXT000000807996", "#text": "Décret2005-182", "@sens": "cible", "@cidtexte": "JORFTEXT000000807996", "@nortexte": "BUDF0500001D", "@numtexte": "2005-182", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2005-02-24" }, { "@id": "LEGIARTI000006314218", "@num": "586", "#text": "CODE GENERAL DES IAbPOTS, CGI. - art. 586 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295291", "@num": "102 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295298", "@num": "102 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295259", "@num": "102 RB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 RB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295277", "@num": "126", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 126 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295281", "@num": "127", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 127 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295344", "@num": "140 JA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 JA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296391", "@num": "163 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295368", "@num": "163 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294170", "@num": "163 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294171", "@num": "163 octies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 octies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294172", "@num": "163 octies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 octies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294165", "@num": "163 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294166", "@num": "163 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294168", "@num": "163 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294167", "@num": "163 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294164", "@num": "163 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295402", "@num": "164", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 164 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295402", "@num": "164", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 164 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295423", "@num": "171 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296392", "@num": "172", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 172 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296393", "@num": "173", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 173 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296394", "@num": "174", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 174 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295436", "@num": "175", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 175 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295576", "@num": "242 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295588", "@num": "242 septies L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 septies L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295664", "@num": "286 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 286 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294754", "@num": "291 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 291 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295675", "@num": "302", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 302 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294793", "@num": "302 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 302 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295694", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294794", "@num": "303 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294795", "@num": "303 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295699", "@num": "304", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 304 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295708", "@num": "305", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295676", "@num": "305 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294799", "@num": "305 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295679", "@num": "305 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295682", "@num": "305 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294802", "@num": "305 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294803", "@num": "305 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294805", "@num": "305 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295772", "@num": "310 HT", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HT (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294876", "@num": "311 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 311 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294878", "@num": "311 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 311 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294879", "@num": "311 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 311 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294881", "@num": "311 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 311 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294881", "@num": "311 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 311 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296414", "@num": "316", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 316 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296414", "@num": "316", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 316 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294886", "@num": "316 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 316 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295773", "@num": "317", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295781", "@num": "317 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295787", "@num": "318", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 318 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295790", "@num": "318 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 318 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294907", "@num": "319", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 319 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294907", "@num": "319", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 319 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294908", "@num": "319 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 319 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294908", "@num": "319 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 319 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295798", "@num": "320", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 320 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294909", "@num": "321", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 321 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294909", "@num": "321", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 321 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295818", "@num": "322", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 322 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294910", "@num": "322 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 322 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294913", "@num": "322 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 322 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295824", "@num": "322 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 322 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294914", "@num": "322 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 322 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294915", "@num": "322 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 322 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294916", "@num": "323", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 323 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294919", "@num": "323 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 323 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294922", "@num": "323 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 323 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295801", "@num": "324", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 324 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295806", "@num": "325", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 325 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295812", "@num": "326", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 326 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295812", "@num": "326", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 326 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295815", "@num": "327", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295815", "@num": "327", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296418", "@num": "328", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 328 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296418", "@num": "328", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 328 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294934", "@num": "328 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 328 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294936", "@num": "328 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 328 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294936", "@num": "328 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 328 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294937", "@num": "329", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 329 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294937", "@num": "329", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 329 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296422", "@num": "330", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 330 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296422", "@num": "330", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 330 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294940", "@num": "330 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 330 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294940", "@num": "330 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 330 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294941", "@num": "331", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 331 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294942", "@num": "332", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 332 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294942", "@num": "332", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 332 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294944", "@num": "333", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294944", "@num": "333", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294946", "@num": "333 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294946", "@num": "333 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294947", "@num": "333 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294947", "@num": "333 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294948", "@num": "333 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294948", "@num": "333 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294949", "@num": "333 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294949", "@num": "333 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294950", "@num": "333 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294950", "@num": "333 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294951", "@num": "333 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294951", "@num": "333 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294953", "@num": "333 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294953", "@num": "333 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294956", "@num": "333 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294956", "@num": "333 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294957", "@num": "333 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294957", "@num": "333 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294958", "@num": "333 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294961", "@num": "334", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 334 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294961", "@num": "334", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 334 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295868", "@num": "335", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 335 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295870", "@num": "336", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 336 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295872", "@num": "337", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 337 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295874", "@num": "338", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 338 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295910", "@num": "359", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 359 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295925", "@num": "361", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 361 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296118", "@num": "368 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 368 D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296120", "@num": "368 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 368 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296125", "@num": "371", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295143", "@num": "39 EA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 39 EA (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296357", "@num": "396 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295157", "@num": "48", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295159", "@num": "50", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 50 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295200", "@num": "81 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 81 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295205", "@num": "82", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 82 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295221", "@num": "91 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296509", "@num": "10 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296505", "@num": "10 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299178", "@num": "222", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 222 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299181", "@num": "223", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 223 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299183", "@num": "224", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 224 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299187", "@num": "225", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 225 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299189", "@num": "226", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 226 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299192", "@num": "227", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 227 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298995", "@num": "228", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 228 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296502", "@num": "3", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297265", "@num": "301", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 301 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297309", "@num": "321", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 321 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297344", "@num": "332 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 332 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297394", "@num": "344 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296606", "@num": "38 sexdecies JA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies JA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297701", "@num": "38 sexdecies OH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies OH (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297706", "@num": "38 sexdecies OI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies OI (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297708", "@num": "38 sexdecies OJ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies OJ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297716", "@num": "38 sexdecies RD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies RD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296672", "@num": "38 sexdecies S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296553", "@num": "38 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299911", "@num": "406 A 12", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 A 12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299924", "@num": "415", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 415 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299965", "@num": "435", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 435 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296908", "@num": "46 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296911", "@num": "46 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296913", "@num": "46 AC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AC (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296915", "@num": "46 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AE (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296756", "@num": "46 quater-0 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296764", "@num": "46 quater-0 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296776", "@num": "46 quater-0 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 X (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296780", "@num": "46 quater-0 YC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296782", "@num": "46 quater-0 ZA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296786", "@num": "46 quater-0 ZB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296960", "@num": "88", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 88 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307228", "@num": "103", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 103 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311424", "@num": "1038", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1038 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311443", "@num": "1050", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1050 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311457", "@num": "1051", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1051 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307241", "@num": "112", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 112 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305953", "@num": "1136", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1136 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307250", "@num": "115", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 115 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307265", "@num": "117 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 117 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307266", "@num": "117 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 117 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307281", "@num": "120", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 120 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307288", "@num": "121", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307288", "@num": "121", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307315", "@num": "125 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307315", "@num": "125 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307328", "@num": "131 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 131 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307335", "@num": "132 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311543", "@num": "1383 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1383 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311607", "@num": "1414", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312072", "@num": "1414 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307350", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311647", "@num": "1464 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1464 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307382", "@num": "150 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 A bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311780", "@num": "1559", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1559 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307900", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307933", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307966", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307994", "@num": "158 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308008", "@num": "159 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 159 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312238", "@num": "1595 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1595 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312513", "@num": "1602 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1602 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314308", "@num": "1628 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1628 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308154", "@num": "163 bis AA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308462", "@num": "163 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302987", "@num": "163 bis D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308049", "@num": "163 novodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 novodecies (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308195", "@num": "163 sexdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 sexdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312466", "@num": "1635 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308201", "@num": "164 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 164 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311973", "@num": "1648 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311973", "@num": "1648 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312652", "@num": "1657", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1657 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312710", "@num": "1679 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1679 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308205", "@num": "168", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 168 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312773", "@num": "1693 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1693 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312943", "@num": "1736", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1736 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312974", "@num": "1740 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313073", "@num": "1763 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1763 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313085", "@num": "1768 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313126", "@num": "1785 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1785 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313160", "@num": "1795", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1795 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313224", "@num": "1840 N quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 N quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313234", "@num": "1840 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313236", "@num": "1840 R", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313331", "@num": "1927", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1927 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308278", "@num": "194", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 194 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308285", "@num": "195", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 195 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308329", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308413", "@num": "199 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308406", "@num": "199 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308388", "@num": "199 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308482", "@num": "206", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 206 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308530", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303430", "@num": "208 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308591", "@num": "209 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308572", "@num": "209 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303499", "@num": "214 BA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 214 BA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308663", "@num": "218", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 218 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308673", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308704", "@num": "219 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308103", "@num": "220 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308104", "@num": "220 quater A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 quater A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303576", "@num": "220 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308746", "@num": "223 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308771", "@num": "223 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308882", "@num": "231 bis C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308891", "@num": "231 bis DA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis DA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308896", "@num": "231 bis E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308939", "@num": "235 ter D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308953", "@num": "235 ter E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308976", "@num": "235 ter GA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter GA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303948", "@num": "236 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 236 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309045", "@num": "237 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 237 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309052", "@num": "237 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 237 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309064", "@num": "237 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 237 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309081", "@num": "238 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303969", "@num": "238 bis AB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis AB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309123", "@num": "238 bis HE", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309135", "@num": "239", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304214", "@num": "248 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 248 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304216", "@num": "248 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 248 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309295", "@num": "256 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 256 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309302", "@num": "257", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 257 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309344", "@num": "260 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 260 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309362", "@num": "261", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309386", "@num": "261 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309412", "@num": "266", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 266 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309412", "@num": "266", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 266 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304311", "@num": "273 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 273 quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304335", "@num": "278 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 278 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304334", "@num": "278 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 278 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309479", "@num": "279", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 279 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309504", "@num": "280", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 280 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309545", "@num": "289", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 289 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309582", "@num": "297", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309593", "@num": "298", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309624", "@num": "298 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309633", "@num": "298 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309682", "@num": "302 bis K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309735", "@num": "302 septies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 septies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307483", "@num": "31", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314285", "@num": "38 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307562", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307595", "@num": "39 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307677", "@num": "39 duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307664", "@num": "39 octies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 octies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307711", "@num": "39 quindecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quindecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307632", "@num": "39 quinquies E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307646", "@num": "39 quinquies F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307602", "@num": "39 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307672", "@num": "39 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309840", "@num": "403", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 403 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310155", "@num": "640", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310162", "@num": "662", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 662 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302474", "@num": "68 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 68 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310203", "@num": "680", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 680 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310217", "@num": "685", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 685 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310228", "@num": "686", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 686 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314496", "@num": "69", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307777", "@num": "69 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 69 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310253", "@num": "698 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 698 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310286", "@num": "716", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 716 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310298", "@num": "717", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 717 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307793", "@num": "72 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308109", "@num": "72 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310774", "@num": "726", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 726 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307799", "@num": "73", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310793", "@num": "730 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 730 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310806", "@num": "731", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 731 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310818", "@num": "732", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 732 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310838", "@num": "738", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 738 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302518", "@num": "75-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 75-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302524", "@num": "75-0 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 75-0 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310430", "@num": "795", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 795 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307085", "@num": "80 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307091", "@num": "80 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307822", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310493", "@num": "812", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310539", "@num": "817", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 817 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310556", "@num": "821", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 821 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310573", "@num": "823", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 823 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310598", "@num": "827", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 827 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307103", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310626", "@num": "830", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 830 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310691", "@num": "847", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 847 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310703", "@num": "848", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 848 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310721", "@num": "883", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 883 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307135", "@num": "89", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 89 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310991", "@num": "893", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 893 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310993", "@num": "899", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 899 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314115", "@num": "90", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314115", "@num": "90", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311001", "@num": "902", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 902 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307137", "@num": "91", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 91 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302592", "@num": "91 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 91 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302941", "@num": "91 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 91 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302596", "@num": "91 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 91 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307854", "@num": "92 B bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307199", "@num": "94 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 94 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305661", "@num": "968 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 968 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294912", "@num": "322 B", "#text": "CODE GENERAL DES IPPOTS ANNEXE 2, CGIAN2. - art. 322 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293285", "@num": "24", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 24 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293305", "@num": "65", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 65 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613493", "@num": "117 bis", "#text": "Code général des impôts, CGI. - art. 117 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526041", "@num": "1795", "#text": "Code général des impôts, CGI. - art. 1795 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639275", "@num": "1795", "#text": "Code général des impôts, CGI. - art. 1795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307163", "@num": "92 D", "#text": "Code général des impôts, CGI. - art. 92 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695285", "@num": "327", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 327 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623527", "@num": "327", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 327 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037126412", "@num": "330 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 330 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294941", "@num": "331", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 331 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623519", "@num": "332", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 332 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028351227", "@num": "333", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037126405", "@num": "333", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037126389", "@num": "333 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663405", "@num": "333 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028351231", "@num": "333 H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037126364", "@num": "333 H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663396", "@num": "333 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035977430", "@num": "371", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045195248", "@num": "38 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160740", "@num": "406 A 12", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 A 12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316007", "@num": "L199 C", "#text": "Livre des procédures fiscales - art. L199 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315092", "@num": "L80 D", "#text": "Livre des procédures fiscales - art. L80 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315752", "@num": "L80 E", "#text": "Livre des procédures fiscales - art. L80 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°87-940 du 23 novembre 1987", "MCS_TXT": { "MC": [ "CODE", "CODIFICATION", "CGI", "CODE GENERAL DES IMPOTS", "MODIFICATION", "ANNEXE I", "ANNEXE II", "ANNEXE III" ] }, "TITREFULL": "Décret n°87-940 du 23 novembre 1987 PORTANT INCORPORATION AU CODE GENERAL DES IMPOTS DE DIVERS TEXTES MODIFIANT ET COMPLETANT CERTAINES DISPOSITIONS DE CE CODE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000696711", "NOR": "BUDF8700005D", "NUM": "87-940", "DATE_PUBLI": "1987-11-26", "DATE_TEXTE": "1987-11-23", "ORIGINE_PUBLI": "JORF du 26 novembre 1987", "PAGE_DEB_PUBLI": 13761, "PAGE_FIN_PUBLI": 13824 } }, "META_COMMUN": { "ID": "JORFTEXT000000696711", "URL": "texte/version/JORF/TEXT/00/00/00/69/67/JORFTEXT000000696711.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX987940" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000696711", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006314115", "typelien": "CODIFICATION" }, { "texte_version_id": "JORFTEXT000000696711", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006314115", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006314115", "liens_entrants": true }

Article 90 AUTONOME VIGUEUR, en vigueur depuis le 10/08/1987 (Code général des impôts)