{ "article": { "LEGIARTI000006314543": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1628 quinquies", "ETAT": "DISJOINT", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006314543", "URL": "article/LEGI/ARTI/00/00/06/31/45/LEGIARTI000006314543.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1628AEXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 325", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000720158", "#text": "Décret 91-883 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "LEGIARTI000006326449", "@num": "1", "#text": "Décret n°91-883 du 9 septembre 1991 - art. 1 () JORF 10 septembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "JORFTEXT000000588663", "#text": "Décret 2001-435 2001-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000006331500", "@num": "1", "#text": "Décret n°2001-435 du 21 mai 2001 - art. 1 () JORF 23 mai 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "DISJONCTION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000006302136", "@num": "159 quinquies A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 159 quinquies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801956", "@num": "L422-1", "#text": "Code des assurances - art. L422-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1996-11-08 7K-3-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163054", "@fin": "2001-03-31", "#text": "Section I quinquies : Fonds de garantie des victimes des actes de terrorisme et d'autres infractions", "@debut": "1991-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147086", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement, publicité foncière et timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "DISJOINT", "LIEN_ART": { "@id": "LEGIARTI000006314543", "@fin": "2001-03-31", "@num": "1628 quinquies", "@etat": "DISJOINT", "@debut": "1991-06-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le fonds de garantie institué par l' article L422-1 du code des assurances au profit des victimes d'actes de terrorisme est alimenté par un prélèvement sur les contrats d'assurance de biens dans les conditions définies par décret en Conseil d'Etat (1).
\n
\n
(1) Annexe II, art. 325.
\n
[*Cf. Arrêté du 25 octobre 1996, JO du 5 novembre*].
" } }, "LEGIARTI000006302136": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "159 quinquies A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-24", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006302136", "URL": "article/LEGI/ARTI/00/00/06/30/21/LEGIARTI000006302136.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0159BIXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1989-10-31 art. 1 JORF 1er novembre 1989", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1990-09-10", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006295803", "@num": "325", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 325 (Dis)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314543", "@num": "1628 quinquies", "#text": "Code général des impôts, CGI. - art. 1628 quinquies (Dis)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812450", "@num": "R*321-1", "#text": "Code des assurances - art. R321-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162500", "@fin": "2025-01-01", "#text": "Section II bis : Fonds de garantie contre les actes de terrorisme.", "@debut": "1987-10-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146939", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133792", "@fin": "2999-01-01", "#text": "Titre II : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114466", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302134", "@fin": "1989-07-14", "@num": "159 quinquies A", "@etat": "MODIFIE", "@debut": "1987-10-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302135", "@fin": "1990-06-15", "@num": "159 quinquies A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302136", "@fin": "1991-06-24", "@num": "159 quinquies A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les contrats d'assurance sur lesquels est assise la contribution prévue aux articles 1628 quinquies du code général des impôts et 325 de l'annexe II audit code sont ceux garantissant les biens situés sur le territoire national et relevant des branches 3 à 9 de l'article R. 321-1 du code des assurances.
\n
II. Le taux annuel de la contribution est fixé, pour 1989, à 1 F par contrat. Les sommes correspondantes sont perçues par les entreprises d'assurance à l'occasion de l'émission des primes ou cotisations recouvrées par elles entre le 1er janvier et le 31 décembre 1990.
" } }, "LEGIARTI000006326449": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006326449", "URL": "article/LEGI/ARTI/00/00/06/32/64/LEGIARTI000006326449.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHYVXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314543", "@num": "1628 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1628 quinquies (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303287", "@num": "199 quindecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quindecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303201", "@num": "199 sexies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309519", "@num": "282", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 282 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304402", "@num": "282 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 282 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304405", "@num": "282 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 282 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307785", "@num": "71", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 71 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305466", "@num": "793 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000720158", "@nor": "BUDF9100023D", "@num": "91-883", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 91-883 du 9 septembre 1991 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000720158", "@c_titre_court": "Décret n°91-883 du 9 septembre 1991" }, { "@fin": "2999-01-01", "#text": "Décret n°91-883 du 9 septembre 1991 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "1991-09-10", "@id_txt": "LEGITEXT000006078028", "@c_titre_court": "Décret n°91-883 du 9 septembre 1991" } ], "@date_publi": "1991-09-10", "@date_signature": "1991-09-09" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006326449", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006331500": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006331500", "URL": "article/LEGI/ARTI/00/00/06/33/15/LEGIARTI000006331500.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHWXXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006312062", "@num": "1384 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1384 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311573", "@num": "1396", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1396 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306695", "@num": "1609 vicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 vicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314543", "@num": "1628 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1628 quinquies (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "DISJONCTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312616", "@num": "1653 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1653 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313517", "@num": "1668 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1668 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312930", "@num": "1733", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1733 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313729", "@num": "1740 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303316", "@num": "199 octodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 octodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303314", "@num": "199 septdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 septdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308404", "@num": "199 sexies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303209", "@num": "199 sexies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexies D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303333", "@num": "200 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 200 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303330", "@num": "200 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 200 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303402", "@num": "203 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 203 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303495", "@num": "213", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 213 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303924", "@num": "235 ter ZA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter ZA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303928", "@num": "235 ter ZB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter ZB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309092", "@num": "238 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302889", "@num": "39 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302278", "@num": "39 AA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308127", "@num": "39 quinquies FB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies FB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310090", "@num": "570", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 570 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302529", "@num": "75-0 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 75-0 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311176", "@num": "953", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 953 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000588663", "@nor": "ECOF0100013D", "@num": "2001-435", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 2001-435 du 21 mai 2001 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000588663", "@c_titre_court": "Décret n°2001-435 du 21 mai 2001" }, { "@fin": "2999-01-01", "#text": "Décret n°2001-435 du 21 mai 2001 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2001-05-23", "@id_txt": "LEGITEXT000005630985", "@c_titre_court": "Décret n°2001-435 du 21 mai 2001" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2001-05-23", "@date_signature": "2001-05-21" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006331500", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006801956": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L422-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-01-01", "DATE_DEBUT": "1988-03-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006801956", "URL": "article/LEGI/ARTI/00/00/06/80/19/LEGIARTI000006801956.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX1X422L01AXXAA" } }, "NOTA": { "CONTENU": "

L'article 111 de la loi n° 87-1060 du 30 décembre 1987 a complété le troisième alinéa du II de l'article 9 de la loi n° 86-1020 du 9 septembre 1986 par les mots \"ainsi que contre les personnes tenues à un titre quelconque d'en assurer la réparation totale ou partielle, dans la limite du montant des prestations à la charge desdites personnes\".

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000684682", "#text": "Décret 88-260 1988-03-18", "@sens": "source", "@cidtexte": "JORFTEXT000000684682", "@nortexte": "ECOA8700040D", "@numtexte": "88-260", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-18" }, { "@id": "LEGIARTI000006845267", "@num": "3", "#text": "Décret n°88-260 du 18 mars 1988 - art. 3 () JORF 20 mars 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000684682", "@nortexte": "ECOA8700040D", "@numtexte": "88-260", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-18" }, { "@id": "LEGIARTI000006857257", "@num": "2", "#text": "Arrêté du 30 mai 1990 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715439", "@nortexte": "ECOA9000037A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-05-30" }, { "@id": "LEGITEXT000006059653", "#text": "Arrêté du 3 juillet 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000339548", "@nortexte": "ECOT9191002A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-03" }, { "@id": "LEGIARTI000006857660", "@num": "1", "#text": "Arrêté du 3 juillet 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339548", "@nortexte": "ECOT9191002A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-03" }, { "@id": "LEGIARTI000006857662", "@num": "2", "#text": "Arrêté du 3 juillet 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339548", "@nortexte": "ECOT9191002A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-03" }, { "@id": "LEGIARTI000022006541", "@num": "2", "#text": "Arrêté du 3 juillet 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339548", "@nortexte": "ECOT9191002A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-03" }, { "@id": "LEGITEXT000021200946", "#text": "Arrêté du 20 octobre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021190242", "@nortexte": "ECET0921590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-20" }, { "@id": "LEGIARTI000034730891", "@num": "1", "#text": "Décret n°2017-994 du 10 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034676879", "@nortexte": "AFSS1711896D", "@numtexte": "2017-994", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000049820199", "@num": "2", "#text": "Décret n°2019-341 du 19 avril 2019 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038396526", "@nortexte": "JUSC1835107D", "@numtexte": "2019-341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-19" }, { "@id": "LEGIARTI000045492673", "@num": "D332-22", "#text": "Code pénitentiaire - art. D332-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000045476241", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314543", "@num": "1628 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1628 quinquies (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041969015", "@num": "D169-2", "#text": "Code de la sécurité sociale. - art. D169-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041969004", "@num": "D169-3", "#text": "Code de la sécurité sociale. - art. D169-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041968991", "@num": "D169-4", "#text": "Code de la sécurité sociale. - art. D169-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041969214", "@num": "D169-5", "#text": "Code de la sécurité sociale. - art. D169-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033714354", "@num": "L169-1", "#text": "Code de la sécurité sociale. - art. L169-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038312656", "@num": "L169-10", "#text": "Code de la sécurité sociale. - art. L169-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031668446", "@num": "L169-13", "#text": "Code de la sécurité sociale. - art. L169-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038312668", "@num": "L169-4", "#text": "Code de la sécurité sociale. - art. L169-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031668430", "@num": "L169-7", "#text": "Code de la sécurité sociale. - art. L169-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048442310", "@num": "706-14-2", "#text": "Code de procédure pénale - art. 706-14-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030754721", "@num": "D334-1", "#text": "Code de procédure pénale - art. D334-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046500778", "@num": "A422-1", "#text": "Code des assurances - art. A422-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038312684", "@num": "L126-1", "#text": "Code des assurances - art. L126-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038270734", "@num": "L422-1-1", "#text": "Code des assurances - art. L422-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019113109", "@num": "L422-6", "#text": "Code des assurances - art. L422-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821379", "@num": "R422-1", "#text": "Code des assurances - art. R422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821379", "@num": "R422-1", "#text": "Code des assurances - art. R422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046500800", "@num": "R422-5", "#text": "Code des assurances - art. R422-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314444", "@num": "1628 quinquies", "#text": "Code général des impôts, CGI. - art. 1628 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041438553", "@num": "1630", "#text": "Code général des impôts, CGI. - art. 1630 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006157815", "@fin": "1991-01-01", "#text": "Chapitre II : Le fonds de garantie contre les actes de terrorisme.", "@debut": "1988-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142907", "@fin": "2023-12-08", "#text": "Titre II : Le fonds de garantie", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000048523671", "@fin": "2999-01-01", "#text": "Titre II : Les fonds de garantie", "@debut": "2023-12-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128472", "@fin": "2999-01-01", "#text": "Livre IV : Organisations et régimes particuliers d'assurance", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107964", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1976-07-16" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006801956", "@fin": "1991-01-01", "@num": "L422-1", "@etat": "MODIFIE", "@debut": "1988-03-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006801957", "@fin": "2008-07-03", "@num": "L422-1", "@etat": "MODIFIE", "@debut": "1991-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019113152", "@fin": "2014-01-01", "@num": "L422-1", "@etat": "MODIFIE", "@debut": "2008-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448822", "@fin": "2014-10-01", "@num": "L422-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029370835", "@fin": "2024-01-01", "@num": "L422-1", "@etat": "MODIFIE", "@debut": "2014-10-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041471855", "@fin": "2999-01-01", "@num": "L422-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La réparation intégrale des dommages corporels résultant des actes mentionnés à l'article L. 126-1 est assurée par l'intermédiaire du fonds de garantie contre les actes de terrorisme.

Ce fonds, doté de la personnalité civile, est alimenté par un prélèvement sur les contrats d'assurance de biens dans des conditions définies par décret en Conseil d'Etat, qui fixe en outre ses conditions de constitution et ses règles de fonctionnement.

Il est subrogé dans les droits que possède la victime contre la personne responsable du dommage.

" } }, "LEGIARTI000006801957": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L422-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-07-03", "DATE_DEBUT": "1991-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006801957", "URL": "article/LEGI/ARTI/00/00/06/80/19/LEGIARTI000006801957.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX1X422L01AXXAB" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1998-10-12 art. 1 (contribution au Fonds de garantie pour 1999)", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "JORFTEXT000000684682", "#text": "Décret 88-260 1988-03-18", "@sens": "source", "@cidtexte": "JORFTEXT000000684682", "@nortexte": "ECOA8700040D", "@numtexte": "88-260", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-18" }, { "@id": "LEGIARTI000006857257", "@num": "2", "#text": "Arrêté du 30 mai 1990 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715439", "@nortexte": "ECOA9000037A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-05-30" }, { "@id": "LEGIARTI000006491044", "@num": "13", "#text": "Loi n°90-589 du 6 juillet 1990 - art. 13 () JORF 11 juillet 1990 en vigueur le 1er janvier 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000532541", "@nortexte": "JUSX9000033L", "@numtexte": "90-589", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-06" }, { "@id": "LEGIARTI000006491046", "@num": "14", "#text": "Loi n°90-589 du 6 juillet 1990 - art. 14 () JORF 11 juillet 1990 en vigueur le 1er janvier 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000532541", "@nortexte": "JUSX9000033L", "@numtexte": "90-589", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-06" }, { "@id": "LEGIARTI000006491050", "@num": "18", "#text": "Loi n°90-589 du 6 juillet 1990 - art. 18 (V) JORF 11 juillet 1990 en vigueur le 1er janvier 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000532541", "@nortexte": "JUSX9000033L", "@numtexte": "90-589", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-06" }, { "@id": "LEGITEXT000006059653", "#text": "Arrêté du 3 juillet 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000339548", "@nortexte": "ECOT9191002A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-03" }, { "@id": "LEGIARTI000006857660", "@num": "1", "#text": "Arrêté du 3 juillet 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339548", "@nortexte": "ECOT9191002A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-03" }, { "@id": "LEGIARTI000006857662", "@num": "2", "#text": "Arrêté du 3 juillet 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339548", "@nortexte": "ECOT9191002A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-03" }, { "@id": "LEGIARTI000022006541", "@num": "2", "#text": "Arrêté du 3 juillet 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339548", "@nortexte": "ECOT9191002A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-03" }, { "@id": "LEGITEXT000021200946", "#text": "Arrêté du 20 octobre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021190242", "@nortexte": "ECET0921590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-20" }, { "@id": "LEGIARTI000034730891", "@num": "1", "#text": "Décret n°2017-994 du 10 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034676879", "@nortexte": "AFSS1711896D", "@numtexte": "2017-994", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000049820199", "@num": "2", "#text": "Décret n°2019-341 du 19 avril 2019 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038396526", "@nortexte": "JUSC1835107D", "@numtexte": "2019-341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-19" }, { "@id": "LEGIARTI000045492673", "@num": "D332-22", "#text": "Code pénitentiaire - art. D332-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000045476241", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314543", "@num": "1628 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1628 quinquies (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041969015", "@num": "D169-2", "#text": "Code de la sécurité sociale. - art. D169-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041969004", "@num": "D169-3", "#text": "Code de la sécurité sociale. - art. D169-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041968991", "@num": "D169-4", "#text": "Code de la sécurité sociale. - art. D169-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041969214", "@num": "D169-5", "#text": "Code de la sécurité sociale. - art. D169-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033714354", "@num": "L169-1", "#text": "Code de la sécurité sociale. - art. L169-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038312656", "@num": "L169-10", "#text": "Code de la sécurité sociale. - art. L169-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031668446", "@num": "L169-13", "#text": "Code de la sécurité sociale. - art. L169-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038312668", "@num": "L169-4", "#text": "Code de la sécurité sociale. - art. L169-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031668430", "@num": "L169-7", "#text": "Code de la sécurité sociale. - art. L169-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048442310", "@num": "706-14-2", "#text": "Code de procédure pénale - art. 706-14-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030754721", "@num": "D334-1", "#text": "Code de procédure pénale - art. D334-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046500778", "@num": "A422-1", "#text": "Code des assurances - art. A422-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038312684", "@num": "L126-1", "#text": "Code des assurances - art. L126-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038270734", "@num": "L422-1-1", "#text": "Code des assurances - art. L422-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019113109", "@num": "L422-6", "#text": "Code des assurances - art. L422-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821379", "@num": "R422-1", "#text": "Code des assurances - art. R422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821379", "@num": "R422-1", "#text": "Code des assurances - art. R422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046500800", "@num": "R422-5", "#text": "Code des assurances - art. R422-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314444", "@num": "1628 quinquies", "#text": "Code général des impôts, CGI. - art. 1628 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041438553", "@num": "1630", "#text": "Code général des impôts, CGI. - art. 1630 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006157817", "@fin": "2999-01-01", "#text": "Chapitre II : Le fonds de garantie des victimes des actes de terrorisme et d'autres infractions.", "@debut": "1991-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142907", "@fin": "2023-12-08", "#text": "Titre II : Le fonds de garantie", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000048523671", "@fin": "2999-01-01", "#text": "Titre II : Les fonds de garantie", "@debut": "2023-12-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128472", "@fin": "2999-01-01", "#text": "Livre IV : Organisations et régimes particuliers d'assurance", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107964", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1976-07-16" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006801956", "@fin": "1991-01-01", "@num": "L422-1", "@etat": "MODIFIE", "@debut": "1988-03-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006801957", "@fin": "2008-07-03", "@num": "L422-1", "@etat": "MODIFIE", "@debut": "1991-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019113152", "@fin": "2014-01-01", "@num": "L422-1", "@etat": "MODIFIE", "@debut": "2008-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448822", "@fin": "2014-10-01", "@num": "L422-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029370835", "@fin": "2024-01-01", "@num": "L422-1", "@etat": "MODIFIE", "@debut": "2014-10-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041471855", "@fin": "2999-01-01", "@num": "L422-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application de l'article L. 126-1, la réparation intégrale des dommages résultant d'une atteinte à la personne est assurée par l'intermédiaire du fonds de garantie des victimes des actes de terrorisme et d'autres infractions.

Il est subrogé dans les droits que possède la victime contre la personne responsable du dommage.

" } }, "LEGIARTI000019113152": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L422-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2008-07-03" } }, "META_COMMUN": { "ID": "LEGIARTI000019113152", "URL": "article/LEGI/ARTI/00/00/19/11/31/LEGIARTI000019113152.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006857257", "@num": "2", "#text": "Arrêté du 30 mai 1990 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715439", "@nortexte": "ECOA9000037A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-05-30" }, { "@id": "LEGITEXT000006059653", "#text": "Arrêté du 3 juillet 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000339548", "@nortexte": "ECOT9191002A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-03" }, { "@id": "LEGIARTI000006857660", "@num": "1", "#text": "Arrêté du 3 juillet 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339548", "@nortexte": "ECOT9191002A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-03" }, { "@id": "LEGIARTI000006857662", "@num": "2", "#text": "Arrêté du 3 juillet 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339548", "@nortexte": "ECOT9191002A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-03" }, { "@id": "LEGIARTI000022006541", "@num": "2", "#text": "Arrêté du 3 juillet 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339548", "@nortexte": "ECOT9191002A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-03" }, { "@id": "LEGIARTI000019109599", "@num": "2", "#text": "LOI n°2008-644\n du 1er juillet 2008 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000019108902", "@nortexte": "JUSX0811207L", "@numtexte": "2008-644", "@typelien": "DEPLACE", "@naturetexte": "LOI", "@datesignatexte": "2008-07-01" }, { "@id": "LEGITEXT000021200946", "#text": "Arrêté du 20 octobre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021190242", "@nortexte": "ECET0921590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-20" }, { "@id": "LEGIARTI000034730891", "@num": "1", "#text": "Décret n°2017-994 du 10 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034676879", "@nortexte": "AFSS1711896D", "@numtexte": "2017-994", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000049820199", "@num": "2", "#text": "Décret n°2019-341 du 19 avril 2019 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038396526", "@nortexte": "JUSC1835107D", "@numtexte": "2019-341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-19" }, { "@id": "LEGIARTI000045492673", "@num": "D332-22", "#text": "Code pénitentiaire - art. 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L169-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031668446", "@num": "L169-13", "#text": "Code de la sécurité sociale. - art. L169-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038312668", "@num": "L169-4", "#text": "Code de la sécurité sociale. - art. L169-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031668430", "@num": "L169-7", "#text": "Code de la sécurité sociale. - art. L169-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048442310", "@num": "706-14-2", "#text": "Code de procédure pénale - art. 706-14-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030754721", "@num": "D334-1", "#text": "Code de procédure pénale - art. D334-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046500778", "@num": "A422-1", "#text": "Code des assurances - art. A422-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038312684", "@num": "L126-1", "#text": "Code des assurances - art. 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R422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046500800", "@num": "R422-5", "#text": "Code des assurances - art. R422-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314444", "@num": "1628 quinquies", "#text": "Code général des impôts, CGI. - art. 1628 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041438553", "@num": "1630", "#text": "Code général des impôts, CGI. - art. 1630 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000019113080", "@fin": "2999-01-01", "#text": "Section I : Indemnisation des victimes des actes de terrorisme et d'autres infractions.", "@debut": "2008-07-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157817", "@fin": "2999-01-01", "#text": "Chapitre II : Le fonds de garantie des victimes des actes de terrorisme et d'autres infractions.", "@debut": "1991-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142907", "@fin": "2023-12-08", "#text": "Titre II : Le fonds de garantie", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000048523671", "@fin": "2999-01-01", "#text": "Titre II : Les fonds de garantie", "@debut": "2023-12-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128472", "@fin": "2999-01-01", "#text": "Livre IV : Organisations et régimes particuliers d'assurance", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107964", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1976-07-16" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006801956", "@fin": "1991-01-01", "@num": "L422-1", "@etat": "MODIFIE", "@debut": "1988-03-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006801957", "@fin": "2008-07-03", "@num": "L422-1", "@etat": "MODIFIE", "@debut": "1991-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019113152", "@fin": "2014-01-01", "@num": "L422-1", "@etat": "MODIFIE", "@debut": "2008-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448822", "@fin": "2014-10-01", "@num": "L422-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029370835", "@fin": "2024-01-01", "@num": "L422-1", "@etat": "MODIFIE", "@debut": "2014-10-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041471855", "@fin": "2999-01-01", "@num": "L422-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est subrogé dans les droits que possède la victime contre la personne responsable du dommage.

" } }, "LEGIARTI000028448822": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L422-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-10-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028448822", "URL": "article/LEGI/ARTI/00/00/28/44/88/LEGIARTI000028448822.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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\n
\n

Ce fonds, doté de la personnalité civile, est alimenté par un prélèvement sur les contrats d'assurance de biens dans les conditions suivantes.

\n
\n

Ce prélèvement est assis sur les primes ou cotisations des contrats d'assurance de biens qui garantissent les biens situés sur le territoire national et relevant des branches 3 à 9 de l'article R. 321-1, dans sa rédaction en vigueur à la date de publication de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013, et souscrits auprès d'une entreprise mentionnée à l'article L. 310-2.

\n
\n

Le montant de la contribution, compris entre 0 € et 6,50 €, est fixé par arrêté du ministre chargé des assurances.

\n
\n

Cette contribution est perçue par les entreprises d'assurance suivant les mêmes règles et sous les mêmes garanties et sanctions que la taxe sur les conventions d'assurance prévue à l'article 991 du code général des impôts. Elle est recouvrée mensuellement par le fonds de garantie.

\n
\n

Il est subrogé dans les droits que possède la victime contre la personne responsable du dommage.

" } }, "LEGIARTI000029370835": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L422-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2014-10-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029370835", "URL": "article/LEGI/ARTI/00/00/29/37/08/LEGIARTI000029370835.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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L169-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031668430", "@num": "L169-7", "#text": "Code de la sécurité sociale. - art. L169-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048442310", "@num": "706-14-2", "#text": "Code de procédure pénale - art. 706-14-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030754721", "@num": "D334-1", "#text": "Code de procédure pénale - art. D334-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046500778", "@num": "A422-1", "#text": "Code des assurances - art. A422-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038312684", "@num": "L126-1", "#text": "Code des assurances - art. L126-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796373", "@num": "L310-2", "#text": "Code des assurances - art. L310-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038270734", "@num": "L422-1-1", "#text": "Code des assurances - art. L422-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019113109", "@num": "L422-6", "#text": "Code des assurances - art. L422-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812450", "@num": "R*321-1", "#text": "Code des assurances - art. R321-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821379", "@num": "R422-1", "#text": "Code des assurances - art. R422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821379", "@num": "R422-1", "#text": "Code des assurances - art. R422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046500800", "@num": "R422-5", "#text": "Code des assurances - art. R422-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314444", "@num": "1628 quinquies", "#text": "Code général des impôts, CGI. - art. 1628 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041438553", "@num": "1630", "#text": "Code général des impôts, CGI. - art. 1630 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000019113080", "@fin": "2999-01-01", "#text": "Section I : Indemnisation des victimes des actes de terrorisme et d'autres infractions.", "@debut": "2008-07-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157817", "@fin": "2999-01-01", "#text": "Chapitre II : Le fonds de garantie des victimes des actes de terrorisme et d'autres infractions.", "@debut": "1991-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142907", "@fin": "2023-12-08", "#text": "Titre II : Le fonds de garantie", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000048523671", "@fin": "2999-01-01", "#text": "Titre II : Les fonds de garantie", "@debut": "2023-12-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128472", "@fin": "2999-01-01", "#text": "Livre IV : Organisations et régimes particuliers d'assurance", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107964", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1976-07-16" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006801956", "@fin": "1991-01-01", "@num": "L422-1", "@etat": "MODIFIE", "@debut": "1988-03-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006801957", "@fin": "2008-07-03", "@num": "L422-1", "@etat": "MODIFIE", "@debut": "1991-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019113152", "@fin": "2014-01-01", "@num": "L422-1", "@etat": "MODIFIE", "@debut": "2008-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448822", "@fin": "2014-10-01", "@num": "L422-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029370835", "@fin": "2024-01-01", "@num": "L422-1", "@etat": "MODIFIE", "@debut": "2014-10-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041471855", "@fin": "2999-01-01", "@num": "L422-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ce fonds, doté de la personnalité civile, est alimenté par un prélèvement sur les contrats d'assurance de biens dans les conditions suivantes.

Le montant de la contribution, compris entre 0 € et 6,50 €, est fixé par arrêté du ministre chargé des assurances.

Il est subrogé dans les droits que possède la victime contre la personne responsable du dommage.

Le fonds est également alimenté par des versements prévus au II de l'article 728-1 du code de procédure pénale. Lorsque ces versements sont effectués, la victime est alors directement indemnisée par le fonds à hauteur, le cas échéant, des versements effectués et, à hauteur de ces versements, l'avant-dernier alinéa du présent article n'est pas applicable.

" } }, "LEGIARTI000041471855": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L422-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041471855", "URL": "article/LEGI/ARTI/00/00/41/47/18/LEGIARTI000041471855.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions du VI de l'article 166 de la loi n° 2019-1479 du 28 décembre 2019 dans sa rédaction issue du b du 1° du V de l'article 80 de la loi n° 2022-1726 du 30 décembre 2022, les dispositions de l'article L. 422-1, telles qu'elles résultent du 1° du I dudit article, s'appliquent aux contributions pour lesquelles un fait générateur d'imposition intervient à compter d'une date fixée par décret, et au plus tard à compter du 1er janvier 2025.

Conformément à l’article 1 du décret n° 2023-962 du 19 octobre 2023, ces dispositions s'appliquent aux impositions dont le fait générateur intervient à compter du 1er janvier 2024.

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A422-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038312684", "@num": "L126-1", "#text": "Code des assurances - art. L126-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796373", "@num": "L310-2", "#text": "Code des assurances - art. L310-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038270734", "@num": "L422-1-1", "#text": "Code des assurances - art. L422-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471851", "@num": "L422-6", "#text": "Code des assurances - art. L422-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812450", "@num": "R*321-1", "#text": "Code des assurances - art. R*321-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821379", "@num": "R422-1", "#text": "Code des assurances - art. R422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821379", "@num": "R422-1", "#text": "Code des assurances - art. R422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046500800", "@num": "R422-5", "#text": "Code des assurances - art. R422-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314444", "@num": "1628 quinquies", "#text": "Code général des impôts, CGI. - art. 1628 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041438553", "@num": "1630", "#text": "Code général des impôts, CGI. - art. 1630 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000019113080", "@fin": "2999-01-01", "#text": "Section I : Indemnisation des victimes des actes de terrorisme et d'autres infractions.", "@debut": "2008-07-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157817", "@fin": "2999-01-01", "#text": "Chapitre II : Le fonds de garantie des victimes des actes de terrorisme et d'autres infractions.", "@debut": "1991-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142907", "@fin": "2023-12-08", "#text": "Titre II : Le fonds de garantie", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000048523671", "@fin": "2999-01-01", "#text": "Titre II : Les fonds de garantie", "@debut": "2023-12-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128472", "@fin": "2999-01-01", "#text": "Livre IV : Organisations et régimes particuliers d'assurance", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107964", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1976-07-16" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006801956", "@fin": "1991-01-01", "@num": "L422-1", "@etat": "MODIFIE", "@debut": "1988-03-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006801957", "@fin": "2008-07-03", "@num": "L422-1", "@etat": "MODIFIE", "@debut": "1991-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019113152", "@fin": "2014-01-01", "@num": "L422-1", "@etat": "MODIFIE", "@debut": "2008-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448822", "@fin": "2014-10-01", "@num": "L422-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029370835", "@fin": "2024-01-01", "@num": "L422-1", "@etat": "MODIFIE", "@debut": "2014-10-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041471855", "@fin": "2999-01-01", "@num": "L422-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ce fonds, doté de la personnalité civile, est alimenté par un prélèvement sur les contrats d'assurance de biens dans les conditions suivantes.

Le montant de la contribution, compris entre 0 € et 6,50 €, est fixé par arrêté du ministre chargé des assurances.

Cette contribution est recouvrée et contrôlée suivant les mêmes règles et sous les mêmes garanties et sanctions que la taxe sur les conventions d'assurance prévue à l'article 991 du code général des impôts. Les réclamations sont présentées, instruites et jugées selon les règles applicables à cette même taxe.

Le fonds de garantie est subrogé dans les droits que possède la victime contre la personne responsable du dommage.

" } }, "LEGIARTI000006303201": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 sexies A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006303201", "URL": "article/LEGI/ARTI/00/00/06/30/32/LEGIARTI000006303201.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199AQXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 199 sexies, 197", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000720158", "#text": "Décret 91-883 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "LEGIARTI000006326449", "@num": "1", "#text": "Décret n°91-883 du 9 septembre 1991 - art. 1 () JORF 10 septembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191602", "@fin": "1997-04-11", "#text": "Réduction d'impôt accordée au titre des dépenses afférentes à l'habitation principale.", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006303200", "@fin": "1991-06-24", "@num": "199 sexies A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303201", "@fin": "1994-09-02", "@num": "199 sexies A", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303202", "@fin": "1997-04-11", "@num": "199 sexies A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006303203", "@fin": "2005-01-01", "@num": "199 sexies A", "@etat": "ABROGE", "@debut": "1997-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. La réduction d'impôt prévue à l'article 199 sexies est égale à 20 % du montant des dépenses mentionnées au 1° de l'article 199 sexies. Ce taux est porté à 25 % lorsque la conclusion du prêt contracté pour la construction, l'acquisition, les grosses réparations d'immeubles dont le propriétaire se réserve la jouissance ou lorsque le paiement des dépenses de ravalement interviennent à partir du 1er janvier 1984 ;
\n
\n
II. La réduction s'applique sur l'impôt calculé dans les conditions fixées aux I et VII de l'article 197 avant, le cas échéant, application des dispositions du VI du même article et avant imputation de l'avoir fiscal, des crédits d'impôt et des prélèvements ou retenues non libératoires ; elle ne peut donner lieu à remboursement.
\n
" } }, "LEGIARTI000006303287": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 quindecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006303287", "URL": "article/LEGI/ARTI/00/00/06/30/32/LEGIARTI000006303287.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199CAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B, 199 sexies A, 199 quaterdecies, 199 quindecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000720158", "#text": "Décret 91-883 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "LEGIARTI000006326449", "@num": "1", "#text": "Décret n°91-883 du 9 septembre 1991 - art. 1 () JORF 10 septembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "LEGIARTI000038688705", "@num": "R441-1", "#text": "Code de la construction et de l'habitation. - art. R441-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844176", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191617", "@fin": "1997-04-11", "#text": "Réduction d'impôt accordée au titre de l'hébergement en établissement de long séjour ou en section de cure médicale", "@debut": "1991-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006303287", "@fin": "1992-07-04", "@num": "199 quindecies", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303288", "@fin": "1993-08-18", "@num": "199 quindecies", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303289", "@fin": "1997-04-11", "@num": "199 quindecies", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303290", "@fin": "1998-04-22", "@num": "199 quindecies", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303291", "@fin": "2000-03-31", "@num": "199 quindecies", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303292", "@fin": "2001-03-31", "@num": "199 quindecies", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303293", "@fin": "2002-01-01", "@num": "199 quindecies", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303294", "@fin": "2002-03-31", "@num": "199 quindecies", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303295", "@fin": "2003-12-31", "@num": "199 quindecies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303296", "@fin": "2006-12-27", "@num": "199 quindecies", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303297", "@fin": "2010-01-01", "@num": "199 quindecies", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658377", "@fin": "2011-12-30", "@num": "199 quindecies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025069593", "@fin": "2022-02-23", "@num": "199 quindecies", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045212726", "@fin": "2022-05-07", "@num": "199 quindecies", "@etat": "MODIFIE", "@debut": "2022-02-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765621", "@fin": "2024-06-02", "@num": "199 quindecies", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641796", "@fin": "2999-01-01", "@num": "199 quindecies", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsqu'elles n'entrent pas en compte pour l'évaluation des revenus des différentes catégories, les sommes versées par les contribuables mariés à raison des dépenses nécessitées par l'hébergement dans un établissement de long séjour ou une section de cure médicale d'un des conjoints âgé de plus de soixante-dix ans ouvrent droit à une réduction d'impôt égale à 25 p. 100 du montant des sommes versées, retenues dans la limite de 13 000 F.
\n
Les personnes qui n'ont pas leur domicile fiscal en France au sens de l'article 4 B ne bénéficient pas de cette réduction d'impôt. Les dispositions du II de l'article 199 sexies A sont applicables (1).
\n
(1) Pour l'imposition des revenus de 1989, le plafond de dépense de 13.000 F était commun aux réductions d'impôt prévues aux articles 199 quaterdecies et 199 quindecies.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006302136", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006314543", "typelien": "CITATION" }, { "article_id": "LEGIARTI000028448822", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006314543", "typelien": "CITATION" }, { "article_id": "LEGIARTI000019113152", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006314543", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006801956", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006314543", "typelien": "CITATION" }, { "article_id": "LEGIARTI000041471855", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006314543", "typelien": "CITATION" }, { "article_id": "LEGIARTI000029370835", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006314543", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006801957", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006314543", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006331500", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006314543", "typelien": "DISJONCTION" }, { "article_id": "LEGIARTI000006326449", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006314543", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000588663": { "SM": { "CONTENU": "Le présent décret est pris en vertu de l'article 11 de la loi 51-247 d'après lequel il est procédé par décret à l'incorporation dans le code général des impôts et dans ses annexes, des textes législatifs et réglementaires modifiant certaines dispositions de ce code et de ses annexes sans s'y référer expressément." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000314858", "#text": "Loi du 30 avril 1906", "@sens": "source", "@cidtexte": "JORFTEXT000000314858", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1906-04-30" }, { "@id": "JORFTEXT000000335995", "#text": "Loi n° 51-247 du 1er mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFARTI000002284993", "@num": "11", "#text": "Loi n° 51-247 du 1er mars 1951 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFTEXT000000504227", "#text": "Loi n° 83-440 du 2 juin 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000504227", "@numtexte": "83-440", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-06-02" }, { "@id": "JORFTEXT000000566799", "#text": "Décret n°97-661 du 28 mai 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "JORFTEXT000000580717", "#text": "Loi n° 99-1173 du 30 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000762233", "#text": "Loi n° 99-1172 du 30 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000204851", "#text": "Loi n°2000-597 du 30 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000204851", "@nortexte": "JUSX9900017L", "@numtexte": "2000-597", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-06-30" }, { "@id": "JORFTEXT000000400546", "#text": "Loi n°2000-656 du 13 juillet 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "JORFTEXT000000217983", "#text": "Décret n° 2000-739 du 1 août 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000217983", "@nortexte": "ECOD0070013D", "@numtexte": "2000-739", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "JORFTEXT000000217327", "#text": "Décret n° 2000-785 du 24 août 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000217327", "@nortexte": "ECOD0070019D", "@numtexte": "2000-785", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-24" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000401865", "#text": "Ordonnance n° 2000-914 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000218883", "#text": "Ordonnance n° 2000-930 du 22 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000218883", "@nortexte": "EQUX0000053R", "@numtexte": "2000-930", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-22" }, { "@id": "JORFTEXT000000585796", "#text": "Décret n° 2000-1037 du 23 octobre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000585796", "@nortexte": "ECOF0000029D", "@numtexte": "2000-1037", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-10-23" }, { "@id": "JORFTEXT000000768106", "#text": "Décret n° 2000-1063 du 30 octobre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000768106", "@nortexte": "ATEN0080085D", "@numtexte": "2000-1063", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-10-30" }, { "@id": "JORFTEXT000000207538", "#text": "Loi n°2000-1208 du 13 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000207538", "@nortexte": "EQUX9900145L", "@numtexte": "2000-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "JORFTEXT000000387814", "#text": "Loi n° 2000-1207 du 13 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000387814", "@nortexte": "INTX0000028L", "@numtexte": "2000-1207", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "JORFTEXT000000220449", "#text": "Décret n° 2000-1297 du 26 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000220449", "@nortexte": "AGRB0002367D", "@numtexte": "2000-1297", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000587439", "#text": "Décret n° 2000-1296 du 26 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000587439", "@nortexte": "AGRB0002227D", "@numtexte": "2000-1296", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000768424", "#text": "Décret n° 2000-1298 du 26 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000768424", "@nortexte": "AGRB0002368D", "@numtexte": "2000-1298", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000403069", "#text": "Décret n° 2000-1336 du 26 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000403069", "@nortexte": "EQUT0001922D", "@numtexte": "2000-1336", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000586926", "#text": "Décret n° 2000-1344 du 26 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000586926", "@nortexte": "AGRB0002366D", "@numtexte": "2000-1344", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000767857", "#text": "Décret n° 2000-1343 du 26 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000767857", "@nortexte": "AGRB0002374D", "@numtexte": "2000-1343", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000768655", "#text": "Décret n° 2000-1339 du 26 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000768655", "@nortexte": "AGRB0002370D", "@numtexte": "2000-1339", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000768656", "#text": "Décret n° 2000-1341 du 26 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000768656", "@nortexte": "AGRB0002372D", "@numtexte": "2000-1341", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000220595", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000767907", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000770048", "#text": "Loi n°2001-152 du 19 février 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000770048", "@nortexte": "ECOX0000121L", "@numtexte": "2001-152", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-02-19" }, { "@id": "LEGIARTI000006295279", "@num": "126", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 126 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295407", "@num": "167", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 167 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295539", "@num": "238", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 238 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294439", "@num": "242-0 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294591", "@num": "267 quater F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 267 quater F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294733", "@num": "286 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 286 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294744", "@num": "289", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 289 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294763", "@num": "294", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 294 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295667", "@num": "294 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 294 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294769", "@num": "294 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 294 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295701", "@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": "LEGIARTI000006294838", "@num": "310 HF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HF (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294905", "@num": "318 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 318 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295807", "@num": "325", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 325 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295990", "@num": "339", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 339 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296015", "@num": "345", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 345 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296031", "@num": "350", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 350 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294987", "@num": "363 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294988", "@num": "363 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295965", "@num": "363 AC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AC (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294990", "@num": "363 AD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AD (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296084", "@num": "363 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295962", "@num": "363 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 Y (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294986", "@num": "363 Z", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 Z (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295054", "@num": "371 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296219", "@num": "384 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296230", "@num": "384 septies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 septies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293725", "@num": "39 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 39 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293762", "@num": "54", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 54 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293771", "@num": "74-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293793", "@num": "74-0 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74-0 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295225", "@num": "91 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298864", "@num": "111 H quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 H quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298787", "@num": "111 quater A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298815", "@num": "111 quater M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298837", "@num": "111 quater S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299105", "@num": "178 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297429", "@num": "2 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297470", "@num": "2 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 octies (M)", "@sens": 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"366 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 J (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299613", "@num": "366 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297652", "@num": "38 quindecies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 quindecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297656", "@num": "38 quindecies F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 quindecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", 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"@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302491", "@num": "72", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308119", "@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": "LEGIARTI000006310771", "@num": "725", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 725 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310780", "@num": "726", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 726 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310828", "@num": "733", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 733 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302515", "@num": "74", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 74 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305329", "@num": "743 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 743 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305338", "@num": "749 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 749 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310322", "@num": "754 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 754 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310375", "@num": "787 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 787 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310413", "@num": "793", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310433", "@num": "795", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 795 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307089", "@num": "80 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302544", "@num": "80 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307837", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302564", "@num": "81 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307124", "@num": "83 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302577", "@num": "83 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305561", "@num": "876", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 876 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310723", "@num": "883", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 883 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311011", "@num": "902", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 902 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307192", "@num": "93 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311176", "@num": "953", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 953 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305687", "@num": "985", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 985 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293499", "@num": "57", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293503", "@num": "58", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293515", "@num": "62", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 62 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469240", "@num": "1011", "#text": "Code général des impôts, CGI. - art. 1011 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662702", "@num": "111", "#text": "Code général des impôts, CGI. - art. 111 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445404", "@num": "150 undecies", "#text": "Code général des impôts, CGI. - art. 150 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417118", "@num": "150 undecies", "#text": "Code général des impôts, CGI. - art. 150 undecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188711", "@num": "1628 quater", "#text": "Code général des impôts, CGI. - art. 1628 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029321245", "@num": "217 sexies", "#text": "Code général des impôts, CGI. - art. 217 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701147", "@num": "217 sexies", "#text": "Code général des impôts, CGI. - art. 217 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091620", "@num": "278 quater", "#text": "Code général des impôts, CGI. - art. 278 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910083", "@num": "278 quater", "#text": "Code général des impôts, CGI. - art. 278 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026950047", "@num": "278 quater", "#text": "Code général des impôts, CGI. - art. 278 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983676", "@num": "281 octies", "#text": "Code général des impôts, CGI. - art. 281 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042686056", "@num": "281 octies", "#text": "Code général des impôts, CGI. - art. 281 octies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910108", "@num": "281 octies", "#text": "Code général des impôts, CGI. - art. 281 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091664", "@num": "296", "#text": "Code général des impôts, CGI. - art. 296 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419532", "@num": "296", "#text": "Code général des impôts, CGI. - art. 296 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842163", "@num": "302 septies B", "#text": "Code général des impôts, CGI. - art. 302 septies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030060923", "@num": "302 septies B", "#text": "Code général des impôts, CGI. - art. 302 septies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816427", "@num": "302 septies B", "#text": "Code général des impôts, CGI. - art. 302 septies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914066", "@num": "302 septies B", "#text": "Code général des impôts, CGI. - art. 302 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917140", "@num": "302 septies B", "#text": "Code général des impôts, CGI. - art. 302 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023409707", "@num": "302 septies B", "#text": "Code général des impôts, CGI. - art. 302 septies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815516", "@num": "39 quinquies FB", "#text": "Code général des impôts, CGI. - art. 39 quinquies FB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044375617", "@num": "787 A", "#text": "Code général des impôts, CGI. - art. 787 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947027", "@num": "80 bis", "#text": "Code général des impôts, CGI. - art. 80 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518390", "@num": "80 bis", "#text": "Code général des impôts, CGI. - art. 80 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765208", "@num": "876", "#text": "Code général des impôts, CGI. - art. 876 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024384890", "@num": "876", "#text": "Code général des impôts, CGI. - art. 876 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044073364", "@num": "876", "#text": "Code général des impôts, CGI. - art. 876 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029044309", "@num": "167", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 167 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029716271", "@num": "167", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 167 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695313", "@num": "167", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 167 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027652990", "@num": "167", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 167 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025250875", "@num": "91 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975270", "@num": "91 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182514", "@num": "38 septdecies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 septdecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047480561", "@num": "41 DO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624916", "@num": "41 X", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 X (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799345", "@num": "41 X", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 X (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799370", "@num": "41 duovicies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duovicies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887131", "@num": "46 AI quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AI quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032924530", "@num": "46 AI quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AI quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296748", "@num": "46 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743537", "@num": "46 AI quater", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°2001-435 du 21 mai 2001", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "CODE GENERAL DES IMPOTS", "CGI", "INCORPORATION", "CODIFICATION", "MODIFICATION" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "TITREFULL": "Décret no 2001-435 du 21 mai 2001 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000588663", "NOR": "ECOF0100013D", "NUM": "2001-435", "DATE_PUBLI": "2001-05-23", "DATE_TEXTE": "2001-05-21", "NUM_PARUTION": 119, "NUM_SEQUENCE": 4, "ORIGINE_PUBLI": "JORF n°119 du 23 mai 2001", "PAGE_DEB_PUBLI": 8177, "PAGE_FIN_PUBLI": 8196 } }, "META_COMMUN": { "ID": "JORFTEXT000000588663", "URL": "texte/version/JORF/TEXT/00/00/00/58/86/JORFTEXT000000588663.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DS001435" } }, "VISAS": { "CONTENU": "

Le Premier ministre,

Sur le rapport du ministre de l'économie, des finances et de l'industrie,

Vu l'article 11 de la loi no 51-247 du 1er mars 1951 portant ouverture de crédits provisoires applicables au mois de mars 1951 ;

Vu le code général des impôts et ses annexes I, II et III ;

Vu les textes codifiés et cités dans le présent décret,

Décrète :

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

Fait à Paris, le 21 mai 2001.

Lionel Jospin

Par le Premier ministre :

Le ministre de l'économie,

des finances et de l'industrie,

Laurent Fabius

La secrétaire d'Etat au budget,

Florence Parly

\n
" } }, "JORFTEXT000000720158": { "SM": { "CONTENU": "MODIFIE ET COMPLETE LE CODE GENERAL DES IMPOTS A COMPTER DU 24-06-1991 AINSI QUE SES ANNEXES II ET III.
APPLICATION DE L'ART. 11 DE LA LOI 51247 DU 01-03-1951." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000335995", "#text": "Loi n° 51-247 du 1er mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFARTI000002284993", "@num": "11", "#text": "Loi n° 51-247 du 1er mars 1951 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFTEXT000000522697", "#text": "Loi n°77-574 du 7 juin 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "JORFARTI000002480166", "@num": "1", "#text": "Loi n°77-574 du 7 juin 1977 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "JORFTEXT000000320195", "#text": "Loi n° 83-663 du 22 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000320195", "@numtexte": "83-663", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-22" }, { "@id": "JORFARTI000001867725", "@num": "105", "#text": "Loi n° 83-663 du 22 juillet 1983 - art. 105", "@sens": "source", "@cidtexte": "JORFTEXT000000320195", "@numtexte": "83-663", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-22" }, { "@id": "JORFTEXT000000317523", "#text": "Loi n°85-772 du 25 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000317523", "@numtexte": "85-772", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFARTI000002467306", "@num": "53", "#text": "Loi n°85-772 du 25 juillet 1985 - art. 53", "@sens": "source", "@cidtexte": "JORFTEXT000000317523", "@numtexte": "85-772", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFARTI000002279767", "@num": "54", "#text": "Loi n°85-772 du 25 juillet 1985 - art. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000317523", "@numtexte": "85-772", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFARTI000001104205", "@num": "55", "#text": "Loi n°85-772 du 25 juillet 1985 - art. 55", "@sens": "source", "@cidtexte": "JORFTEXT000000317523", "@numtexte": "85-772", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFARTI000002495193", "@num": "56", "#text": "Loi n°85-772 du 25 juillet 1985 - art. 56", "@sens": "source", "@cidtexte": "JORFTEXT000000317523", "@numtexte": "85-772", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFTEXT000000693429", "#text": "Loi n°85-1404 du 30 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001867238", "@num": "13", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@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": "JORFARTI000001867864", "@num": "12", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@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": "JORFARTI000001104085", "@num": "72", "#text": "Loi n° 87-588 du 30 juillet 1987 - art. 72", "@sens": "source", "@cidtexte": "JORFTEXT000000687467", "@nortexte": "ASEX8700089L", "@numtexte": "87-588", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-30" }, { "@id": "JORFTEXT000000321646", "#text": "Loi n° 88-227 du 11 mars 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n° 88-1149 du 23 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFARTI000002072584", "@num": "38", "#text": "Loi n° 88-1149 du 23 décembre 1988 - art. 38", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000875191", "#text": "Loi n°88-1202 du 30 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000875191", "@nortexte": "AGRX8800119L", "@numtexte": "88-1202", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-30" }, { "@id": "JORFTEXT000000322092", "#text": "Loi n°89-475 du 10 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322092", "@nortexte": "MPAX8900022L", "@numtexte": "89-475", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "JORFARTI000001104108", "@num": "1", "#text": "Loi n°89-475 du 10 juillet 1989 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000322092", "@nortexte": "MPAX8900022L", "@numtexte": "89-475", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "JORFARTI000002282002", "@num": "18", "#text": "Loi n°89-475 du 10 juillet 1989 - art. 18", "@sens": "source", "@cidtexte": "JORFTEXT000000322092", "@nortexte": "MPAX8900022L", "@numtexte": "89-475", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "JORFARTI000002471835", "@num": "3", "#text": "Loi n°89-475 du 10 juillet 1989 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000322092", "@nortexte": "MPAX8900022L", "@numtexte": "89-475", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "JORFARTI000001298812", "@num": "6", "#text": "Loi n°89-475 du 10 juillet 1989 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000322092", "@nortexte": "MPAX8900022L", "@numtexte": "89-475", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "JORFTEXT000000707718", "#text": "LOI n° 89-1014 du 31 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000707718", "@nortexte": "ECOX8900025L", "@numtexte": "89-1014", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-31" }, { "@id": "JORFTEXT000000341734", "#text": "LOI n° 90-55 du 15 janvier 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000341734", "@nortexte": "INTX8900076L", "@numtexte": "90-55", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-01-15" }, { "@id": "JORFTEXT000000166186", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990 (rectificatif)", "@sens": "source", "@cidtexte": "JORFTEXT000000166186", "@nortexte": "ECOX8900115Z", "@numtexte": "89-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000159413", "#text": "Loi n° 90-449 du 31 mai 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000159413", "@nortexte": "EQUX8900132L", "@numtexte": "90-449", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-05-31" }, { "@id": "JORFTEXT000000167733", "#text": "Loi n° 90-558 du 2 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000167733", "@nortexte": "AGRX9000025L", "@numtexte": "90-558", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "JORFTEXT000000715994", "#text": "Loi n° 90-560 du 4 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000715994", "@nortexte": "INDX9000048L", "@numtexte": "90-560", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-04" }, { "@id": "JORFTEXT000000167819", "#text": "Loi n° 90-579 du 4 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000167819", "@nortexte": "TEFX9000040L", "@numtexte": "90-579", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-04" }, { "@id": "JORFTEXT000000532541", "#text": "Loi n°90-589 du 6 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000532541", "@nortexte": "JUSX9000033L", "@numtexte": "90-589", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-06" }, { "@id": "JORFTEXT000000715282", "#text": "Loi n° 90-590 du 6 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000715282", "@nortexte": "SPSX9000015L", "@numtexte": "90-590", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-06" }, { "@id": "JORFTEXT000000350807", "#text": "Loi n° 90-613 du 12 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000350807", "@nortexte": "TEFX9000078L", "@numtexte": "90-613", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-12" }, { "@id": "JORFTEXT000000350808", "#text": "Loi n°90-614 du 12 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000350808", "@nortexte": "ECOX9000077L", "@numtexte": "90-614", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-12" }, { "@id": "JORFTEXT000000169466", "#text": "Décret n°90-782 du 3 septembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000169466", "@nortexte": "LOGC9000060D", "@numtexte": "90-782", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-03" }, { "@id": "JORFTEXT000000160206", "#text": "Loi n° 90-1002 du 7 novembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000160206", "@nortexte": "TEFX9000065L", "@numtexte": "90-1002", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-11-07" }, { "@id": "JORFTEXT000000353130", "#text": "Décret n°90-1039 du 22 novembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000353130", "@nortexte": "AGRP9001846D", "@numtexte": "90-1039", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-22" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFTEXT000000332377", "#text": "Décret n°90-1127 du 17 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000332377", "@nortexte": "BUDF9010067D", "@numtexte": "90-1127", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-17" }, { "@id": "JORFTEXT000000717191", "#text": "Loi n° 90-1168 du 29 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000864574", "#text": "Loi n°90-1169 du 29 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFARTI000001299309", "@num": "17", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFARTI000002075165", "@num": "29", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 29", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFARTI000001686746", "@num": "39", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 39", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFARTI000002472018", "@num": "49", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 49", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000533880", "#text": "Loi n°91-5 du 3 janvier 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000533880", "@nortexte": "AGRX9000138L", "@numtexte": "91-5", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-01-03" }, { "@id": "JORFTEXT000000160104", "#text": "Décret n°91-47 du 14 janvier 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000160104", "@nortexte": "EQUT9001629D", "@numtexte": "91-47", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1991-01-14" }, { "@id": "JORFTEXT000000882361", "#text": "Décret n°91-181 du 19 février 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000882361", "@nortexte": "BUDF9100002D", "@numtexte": "91-181", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1991-02-19" }, { "@id": "JORFTEXT000000719007", "#text": "Décret n°91-350 du 10 avril 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000719007", "@nortexte": "INDD9100272D", "@numtexte": "91-350", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1991-04-10" }, { "@id": "JORFTEXT000000526545", "#text": "Décret n°91-352 du 11 avril 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000526545", "@nortexte": "BUDF9100011D", "@numtexte": "91-352", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1991-04-11" }, { "@id": "JORFTEXT000000570727", "#text": "Décret n°91-397 du 23 avril 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000570727", "@nortexte": "BUDF9110038D", "@numtexte": "91-397", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1991-04-23" }, { "@id": "JORFTEXT000000536085", "#text": "Loi n°91-428 du 13 mai 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000536085", "@nortexte": "INTX9000167L", "@numtexte": "91-428", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "LEGIARTI000006295255", "@num": "102 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295376", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294189", "@num": "163 septdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 septdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294393", "@num": "204 ter A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 204 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295510", "@num": "224", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 224 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294472", "@num": "242 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294479", "@num": "242 septies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 septies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294482", "@num": "242 septies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 septies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294485", "@num": "242 septies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 septies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294489", "@num": "242 septies F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 septies F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294442", "@num": "242-0 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295807", "@num": "325", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 325 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294943", "@num": "332 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 332 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295988", "@num": "339", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 339 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295995", "@num": "340", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 340 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296005", "@num": "342", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 342 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294962", "@num": "343", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 343 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294964", "@num": "344", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 344 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296011", "@num": "345", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 345 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296026", "@num": "347", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 347 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294966", "@num": "348", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 348 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294968", "@num": "349", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 349 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296029", "@num": "350", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 350 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294972", "@num": "361 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 361 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296037", "@num": "363 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 A (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295936", "@num": "363 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 B (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295935", "@num": "363 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294979", "@num": "363 B bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 B bis (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296207", "@num": "383 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293725", "@num": "39 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 39 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293845", "@num": "74 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295201", "@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": "LEGIARTI000006298805", "@num": "111 quater L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298811", "@num": "111 quater M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298816", "@num": "111 quater N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298818", "@num": "111 quater O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298823", "@num": "111 quater P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298830", "@num": "111 quater Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298835", "@num": "111 quater R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297193", "@num": "288", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 288 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297205", "@num": "290", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 290 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299301", "@num": "313 AW", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AW (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297331", "@num": "331 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299419", "@num": "331 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299443", "@num": "332", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 332 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299493", "@num": "344 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299494", "@num": "344 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299507", "@num": "344 I bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 I bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297388", "@num": "344 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299589", "@num": "365 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 365 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297636", "@num": "38 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297655", "@num": "38 quindecies F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 quindecies F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297657", "@num": "38 quindecies G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 quindecies G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297723", "@num": "38 septdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297666", "@num": "38 sexdecies-00 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297667", "@num": "38 sexdecies-00 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies-00 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299690", "@num": "384 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 384 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299754", "@num": "406 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297932", "@num": "41 DC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297944", "@num": "41 DD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298190", "@num": "46 quater-0 FA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 FA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298220", "@num": "46 quater-0 RD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 RD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298349", "@num": "46 quater-0 ZV", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZV (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298351", "@num": "46 quater-0 ZW", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZW (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298352", "@num": "46 quater-0 ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZX (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298354", "@num": "46 quater-0 ZY", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZY (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298615", "@num": "49 octies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 octies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298520", "@num": "49 septies V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298521", "@num": "49 septies V 1", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V 1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298522", "@num": "49 septies V 2", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V 2 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298523", "@num": "49 septies V 3", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V 3 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298524", "@num": "49 septies V 4", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V 4 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298525", "@num": "49 septies V 5", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V 5 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298526", "@num": "49 septies V 6", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V 6 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298528", "@num": "49 septies V 7", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V 7 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298529", "@num": "49 septies V 8", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V 8 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298530", "@num": "49 septies V 9", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies V 9 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298508", "@num": "49 septies-0 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies-0 T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296962", "@num": "88", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 88 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298717", "@num": "90", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 90 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298719", "@num": "91", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 91 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298721", "@num": "92", "#text": "CODE GENERAL DES IMPOTS 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nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302543", "@num": "80 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307827", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310466", "@num": "810", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 810 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307108", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310959", "@num": "885 U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302625", "@num": "92 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307170", "@num": "93", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307186", "@num": "93 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307210", "@num": "96 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 96 A (M)", "@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": "LEGIARTI000042913356", "@num": "1468 bis", "#text": "Code général des impôts, CGI. - art. 1468 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846772", "@num": "1468 bis", "#text": "Code général des impôts, CGI. - art. 1468 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702073", "@num": "1594 J", "#text": "Code général des impôts, CGI. - art. 1594 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355145", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702033", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992168", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686667", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914225", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448689", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472288", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701925", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448726", "@num": "1599 ter B", "#text": "Code général des impôts, CGI. - art. 1599 ter B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988762", "@num": "75-0 C", "#text": "Code général des impôts, CGI. - art. 75-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467824", "@num": "75-0 C", "#text": "Code général des impôts, CGI. - art. 75-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978607", "@num": "75-0 C", "#text": "Code général des impôts, CGI. - art. 75-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663232", "@num": "242-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028351220", "@num": "332 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 332 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623505", "@num": "332 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 332 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038025481", "@num": "344 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041592544", "@num": "344 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038025488", "@num": "344 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668526", "@num": "344 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055237", "@num": "49 septies V", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361033", "@num": "96 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050741244", "@num": "88", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 88 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°91-883 du 9 septembre 1991", "MCS_TXT": { "MC": [ "CODE", "CODE GENERAL DES IMPOTS", "CGI", "CODIFICATION", "INCORPORATION", "MODIFICATION", "CODE ELECTORAL", "CODE DE L'URBANISME" ] }, "TITREFULL": "Décret no 91-883 du 9 septembre 1991 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000720158", "NOR": "BUDF9100023D", "NUM": "91-883", "DATE_PUBLI": "1991-09-10", "DATE_TEXTE": "1991-09-09", "NUM_PARUTION": 211, "ORIGINE_PUBLI": "JORF n°211 du 10 septembre 1991", "PAGE_DEB_PUBLI": 11889, "PAGE_FIN_PUBLI": 11952 } }, "META_COMMUN": { "ID": "JORFTEXT000000720158", "URL": "texte/version/JORF/TEXT/00/00/00/72/01/JORFTEXT000000720158.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX991883" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre d'Etat, ministre de l'économie, des finances et du budget,
Vu l'article 11 de la loi no 51-247 du 1er mars 1951;
Vu le code général des impôts et ses annexes I, II et III;
Vu les textes codifiés et cités dans le présent décret,
\n
" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 9 septembre 1991.
\n

EDITH CRESSON

Par le Premier ministre:

Le ministre d'Etat, ministre de l'économie,
des finances et du budget,
\n
PIERRE BEREGOVOY

Le ministre délégué au budget,

MICHEL CHARASSE

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000588663", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006314543", "typelien": "CODIFICATION" }, { "texte_version_id": "JORFTEXT000000720158", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006314543", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006314543", "liens_entrants": true }

Article 1628 quinquies AUTONOME DISJOINT, en vigueur du 24/06/1991 au 31/03/2001 (Code général des impôts)