{ "article": { "LEGIARTI000006314995": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L36 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006314995", "URL": "article/LEGI/ARTI/00/00/06/31/49/LEGIARTI000006314995.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL036ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Article inséré directement dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "ABROGATION" }, { "#text": "LPF L35", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000541388", "#text": "Loi 92-677 1992-07-17 art. 57, art. 61, art. 62", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318449", "@num": "95", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 95 () JORF 19 juillet 1992, art. 121 : en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006316147", "@num": "R36 B-1", "#text": "Livre des procédures fiscales - art. R36 B-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197477", "@fin": "2007-09-01", "#text": "Contributions indirectes.", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191967", "@fin": "2999-01-01", "#text": "B : Contrôle sur les lieux d'exercice de l'activité", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180031", "@fin": "2999-01-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163089", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314995", "@fin": "1994-09-02", "@num": "L36 A", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314996", "@fin": "2000-03-31", "@num": "L36 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314997", "@fin": "2001-08-31", "@num": "L36 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314998", "@fin": "2010-04-01", "@num": "L36 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664325", "@fin": "2022-01-01", "@num": "L36 A", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044874390", "@fin": "2999-01-01", "@num": "L36 A", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les opérateurs visés aux a et c du II de l'article 57 et aux articles 61 et 62 de la loi n° 92-677 du 17 juillet 1992 sont soumis aux contrôles de l'administration dans les conditions prévues à l'article L35.
\n
" } }, "LEGIARTI000006316146": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R36 B-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006316146", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316146.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR036AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000712658", "#text": "Décret 93-265 1993-02-26 art. 1 2 et 15 JORF 28 février 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "JORFTEXT000000179801", "#text": "Décret 93-1095 1993-09-16", "@sens": "source", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315659", "@num": "L28", "#text": "Livre des procédures fiscales - art. L28 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314976", "@num": "L29", "#text": "Livre des procédures fiscales - art. L29 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314982", "@num": "L31", "#text": "Livre des procédures fiscales - art. L31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314984", "@num": "L32", "#text": "Livre des procédures fiscales - art. L32 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314986", "@num": "L33", "#text": "Livre des procédures fiscales - art. L33 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314988", "@num": "L34", "#text": "Livre des procédures fiscales - art. L34 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314993", "@num": "L35", "#text": "Livre des procédures fiscales - art. L35 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315662", "@num": "L36", "#text": "Livre des procédures fiscales - art. L36 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314995", "@num": "L36 A", "#text": "Livre des procédures fiscales - art. L36 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197482", "@fin": "2999-01-01", "#text": "1 : Contributions indirectes", "@debut": "1984-07-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191990", "@fin": "2999-01-01", "#text": "B : Contrôle sur les lieux d'exercice d'activité", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180141", "@fin": "2999-01-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163133", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316146", "@fin": "2000-03-31", "@num": "R36 B-1", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316147", "@fin": "2004-08-31", "@num": "R36 B-1", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316148", "@fin": "2999-01-01", "@num": "R36 B-1", "@etat": "VIGUEUR", "@debut": "2004-08-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La direction générale des douanes et droits indirects exerce les compétences prévues aux articles L. 28, L. 29, L. 31, L. 32, L. 33, L. 34, L. 35, L. 36 et L. 36 A.
\n
" } }, "LEGIARTI000006316147": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R36 B-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-08-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006316147", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316147.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR036AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000582832", "#text": "Décret 2000-478 2000-06-02", "@sens": "source", "@cidtexte": "JORFTEXT000000582832", "@nortexte": "ECOF0000017D", "@numtexte": "2000-478", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315659", "@num": "L28", "#text": "Livre des procédures fiscales - art. L28 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314976", "@num": "L29", "#text": "Livre des procédures fiscales - art. L29 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314982", "@num": "L31", "#text": "Livre des procédures fiscales - art. L31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314984", "@num": "L32", "#text": "Livre des procédures fiscales - art. L32 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314986", "@num": "L33", "#text": "Livre des procédures fiscales - art. L33 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314988", "@num": "L34", "#text": "Livre des procédures fiscales - art. L34 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315002", "@num": "L34 A", "#text": "Livre des procédures fiscales - art. L34 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314993", "@num": "L35", "#text": "Livre des procédures fiscales - art. L35 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315662", "@num": "L36", "#text": "Livre des procédures fiscales - art. L36 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314995", "@num": "L36 A", "#text": "Livre des procédures fiscales - art. L36 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197482", "@fin": "2999-01-01", "#text": "1 : Contributions indirectes", "@debut": "1984-07-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191990", "@fin": "2999-01-01", "#text": "B : Contrôle sur les lieux d'exercice d'activité", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180141", "@fin": "2999-01-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163133", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316146", "@fin": "2000-03-31", "@num": "R36 B-1", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316147", "@fin": "2004-08-31", "@num": "R36 B-1", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316148", "@fin": "2999-01-01", "@num": "R36 B-1", "@etat": "VIGUEUR", "@debut": "2004-08-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La direction générale des douanes et droits indirects exerce les compétences prévues aux articles L. 28, L. 29, L. 31, L. 32, L. 33, L. 34, L 34 A, L. 35, L. 36 et L. 36 A.
\n
" } }, "LEGIARTI000006318449": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "95", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006318449", "URL": "article/LEGI/ARTI/00/00/06/31/84/LEGIARTI000006318449.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFTXXXXXX095AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314995", "@num": "L36 A", "#text": "Livre des procédures fiscales - art. L36 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084544", "@fin": "2022-01-01", "#text": "Dispositions relatives aux droits indirects", "@debut": "1993-01-01" } ] }, "@cid": "JORFTEXT000000541388", "@nor": "BUDX9200078L", "@num": "92-677", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 92-677 du 17 juillet1992 portant mise en oeuvre par la République française de la directive du Conseil des communautés européennes (C.E.E.) n° 91-680 complétant le système commun de la taxe sur la valeur ajoutée et modifiant, en vue de la suppression des contrôles aux frontières, la directive (C.E.E.) n° 77-388 et de la directive (C.E.E.) n° 92-12 relative au régime général, à la détention, à la circulation et au contrôle des produits soumis à accise (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000541388", "@c_titre_court": "LOI n° 92-677 du 17 juillet 1992" }, { "@fin": "2022-01-01", "#text": "Loi n° 92-677 du 17 juillet 1992 portant mise en oeuvre par la République française de la directive du Conseil des communautés européennes (C. E. E.) n° 91-680 complétant le système commun de la taxe sur la valeur ajoutée et modifiant, en vue de la suppression des contrôles aux frontières, la directive (C. E. E.) n° 77-388 et de la directive (C. E. E.) n° 92-12 relative au régime général, à la détention, à la circulation et au contrôle des produits soumis à accise (1)", "@debut": "1993-01-01", "@id_txt": "LEGITEXT000006079497", "@c_titre_court": "Loi n° 92-677 du 17 juillet 1992" } ], "@date_publi": "1992-07-19", "@date_signature": "1992-07-17", "@num_parution_jo": "0166" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006318449", "@fin": "2999-01-01", "@num": "95", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006318449", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006314995", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006316147", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006314995", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006316146", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006314995", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000541388": { "SM": { "CONTENU": "Modification du code général des impôts, du livre des procédures fiscales, du code des douanes, du code de la propriété intellectuelle. \nModification de la loi n° 91-716 du 26 juillet 1991 portant diverses dispositions d'ordre économique et financier : modification de l'article 13.\nTransposition complète de la directive 92/12/CEE du Conseil relative au régime général, à la détention, à la circulation et aux contrôles des produits soumis à accise." }, "TP": { "CONTENU": "(1) Travaux préparatoires: loi no 92-677.
\n
Assemblée nationale:
\n
Projet de loi, no 2682;
Rapport de M. Alain Richard, rapporteur général, au nom de la commission des finances, no 2732;
Discussion et adoption, après déclaration d'urgence, le 26 mai 1992.
\n
Sénat:
\n
Projet de loi, adopté par l'Assemblée nationale, no 373 (1991-1992);
Rapport de M. Roger Chinaud, rapporteur général, au nom de la commission des finances, no 403 (1991-1992);
Discussion et adoption le 18 juin 1992.
\n
Assemblée nationale:
\n
Projet de loi, modifié par le Sénat, no 2814;
Rapport de M. Alain Richard, au nom de la commission mixte paritaire, no 2875;
Discussion et adoption le 3 juillet 1992.
\n
Sénat:
Rapport de M. Roger Chinaud, au nom de la commission mixte paritaire, no 473 (1991-1992);
Discussion et adoption le 8 juillet 1992.
" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 121 INCORPORE DANS LE LIVRE DE PROCEDURES FISCALES; ART. 28-III ET V,121,46-I (1EREMENT) 47 A 51,117-I,109-3 DANS LE CGI (ANNEXE III); ART. 28-V,121,32 (ANNEXE II),A DATER DU 18-08-1993,ART. 54 A 75,121" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000355163", "#text": "Loi n°91-716 du 26 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000887723", "#text": "Directive 92/12/CEE du Conseil du 25 février 1992, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000887723", "@nortexte": "31992L0012", "@numtexte": "92-12", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-02-25" }, { "@id": "JORFTEXT000000176524", "#text": "ARRETE", "@sens": "cible", "@cidtexte": 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"@datesignatexte": "1992-12-22" }, { "@id": "LEGITEXT000006080632", "#text": "Arrêté du 22 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000726719", "@nortexte": "BUDD9270009A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGIARTI000006332249", "@num": "1", "#text": "Arrêté du 22 décembre 1992 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726719", "@nortexte": "BUDD9270009A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGIARTI000006332250", "@num": "1", "#text": "Arrêté du 22 décembre 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726719", "@nortexte": "BUDD9270009A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGIARTI000006332251", "@num": "2", "#text": "Arrêté du 22 décembre 1992 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726719", "@nortexte": "BUDD9270009A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGIARTI000006332252", "@num": "2", "#text": "Arrêté du 22 décembre 1992 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726719", "@nortexte": "BUDD9270009A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGIARTI000006332253", "@num": "3", "#text": "Arrêté du 22 décembre 1992 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726719", "@nortexte": "BUDD9270009A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGIARTI000006332254", "@num": "4", "#text": "Arrêté du 22 décembre 1992 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726719", "@nortexte": "BUDD9270009A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGITEXT000006080633", "#text": "Arrêté du 24 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000726720", "@nortexte": "BUDD9270007A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-24" }, { "@id": "LEGIARTI000006332247", "@num": "1", "#text": "Arrêté du 24 décembre 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726720", "@nortexte": "BUDD9270007A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-24" }, { "@id": "LEGIARTI000006332248", "@num": "2", "#text": "Arrêté du 24 décembre 1992 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726720", "@nortexte": "BUDD9270007A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-24" }, { "@id": "JORFTEXT000000179251", "#text": "DECRET92-1429", "@sens": "cible", "@cidtexte": "JORFTEXT000000179251", "@nortexte": "BUDL9200228D", "@numtexte": "92-1429", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000725511", "#text": 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"BUDL9200228D", "@numtexte": "92-1429", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000542540", "#text": "LOI92-1443", "@sens": "cible", "@cidtexte": "JORFTEXT000000542540", "@nortexte": "INDX9200147L", "@numtexte": "92-1443", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006924663", "@num": "4", "#text": "Loi n°92-1443 du 31 décembre 1992 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542540", "@nortexte": "INDX9200147L", "@numtexte": "92-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000542615", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000542615", "@nortexte": "BUDD9250022A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000727316", "#text": "ARRETE", "@sens": "cible", "@cidtexte": 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"@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000179313", "#text": "LOI92-1476", "@sens": "cible", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000179313", "#text": "LOI92-1476", "@sens": "cible", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000542776", "#text": "LOI92-1477", "@sens": "cible", "@cidtexte": "JORFTEXT000000542776", "@nortexte": "EURX9200209L", "@numtexte": "92-1477", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000176807", "#text": "DECRET93-16", "@sens": "cible", "@cidtexte": "JORFTEXT000000176807", "@nortexte": "BUDF9200041D", "@numtexte": "93-16", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000545248", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000545248", "@nortexte": "BUDF9300005A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-02-09" }, { "@id": "JORFTEXT000000844683", "#text": "Arrêté du 26 janvier 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000844683", "@nortexte": "BUDD9310002A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-26" }, { "@id": "LEGIARTI000006331647", "@num": "1", "#text": "Arrêté du 26 janvier 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000727338", "@nortexte": "BUDD9340002A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-26" }, { "@id": "LEGIARTI000006331658", "@num": "12", "#text": "Arrêté du 26 janvier 1993 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000727338", "@nortexte": "BUDD9340002A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-26" }, { "@id": "JORFTEXT000000726850", "#text": "DECRET93-240", "@sens": "cible", "@cidtexte": "JORFTEXT000000726850", "@nortexte": "BUDF9200032D", "@numtexte": "93-240", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-22" }, { "@id": "JORFTEXT000000712658", "#text": "DECRET93-265", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "JORFTEXT000000528668", "#text": "DECRET93-266", "@sens": "cible", "@cidtexte": "JORFTEXT000000528668", "@nortexte": "BUDF9300043D", "@numtexte": "93-266", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "JORFTEXT000000347286", "#text": "DECRET93-267", "@sens": "cible", "@cidtexte": "JORFTEXT000000347286", "@nortexte": "BUDF9300047D", "@numtexte": "93-267", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "JORFTEXT000000700497", "#text": "Décret n°93-264 du 26 février 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000700497", "@nortexte": "BUDF9300057", "@numtexte": "93-264", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "JORFTEXT000000726542", "#text": "DECRET93-309", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "JORFTEXT000000362539", "#text": "DECRET93-310", "@sens": "cible", "@cidtexte": "JORFTEXT000000362539", "@nortexte": "BUDF9200055D", "@numtexte": "93-310", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "JORFTEXT000000178570", "#text": "DECRET93-311", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "JORFTEXT000000179026", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000179026", "@nortexte": "BUDD9340001A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-14" }, { "@id": "JORFTEXT000000346361", "#text": "CIRCULAIRE", "@sens": "cible", "@cidtexte": "JORFTEXT000000346361", "@nortexte": "BUDD9250025C", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000528165", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000528165", "@nortexte": "BUDD9320016A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-02-06" }, { "@id": "JORFTEXT000000179221", "#text": "DECRET93-637", "@sens": "cible", "@cidtexte": "JORFTEXT000000179221", "@nortexte": "BUDF9300008D", "@numtexte": "93-637", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-26" }, { "@id": "JORFTEXT000000179222", "#text": "DECRET93-638", "@sens": "cible", "@cidtexte": "JORFTEXT000000179222", "@nortexte": "BUDF9300013D", "@numtexte": "93-638", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-26" }, { "@id": "JORFTEXT000000179224", "#text": "DECRET93-643", "@sens": "cible", "@cidtexte": "JORFTEXT000000179224", "@nortexte": "BUDF9300009D", "@numtexte": "93-643", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "JORFTEXT000000700502", "#text": "Décret n°93-837 du 7 juin 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000700502", "@nortexte": "DUDF9200037D", "@numtexte": "93-837", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-06-07" }, { "@id": "JORFTEXT000000346443", "#text": "DECRET93-846", "@sens": "cible", "@cidtexte": "JORFTEXT000000346443", "@nortexte": "BUDF9200033D", "@numtexte": "93-846", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-06-08" }, { "@id": "JORFTEXT000000530180", "#text": "DECRET93-878", "@sens": "cible", "@cidtexte": "JORFTEXT000000530180", "@nortexte": "BUDF9300010D", "@numtexte": "93-878", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-06-25" }, { "@id": "JORFTEXT000000362679", "#text": "DECRET93-995", "@sens": "cible", "@cidtexte": "JORFTEXT000000362679", "@nortexte": "BUDD9350011D", "@numtexte": "93-995", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-08-04" }, { "@id": "JORFTEXT000000179800", "#text": "DECRET93-1094", "@sens": "cible", "@cidtexte": "JORFTEXT000000179800", "@nortexte": "BUDZ9300009D", "@numtexte": "93-1094", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-13" }, { "@id": "JORFTEXT000000179801", "#text": "DECRET93-1095", "@sens": "cible", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "JORFTEXT000000545997", "#text": "DECRET93-1127", "@sens": "cible", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "JORFTEXT000000840685", "#text": "Arrêté du 21 septembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000840685", "@nortexte": "BUDD9370022A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-21" }, { "@id": "JORFTEXT000000882720", "#text": "Décret n°93-1139 du 30 septembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000882720", "@nortexte": "BUDF9300020D", "@numtexte": "93-1139", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-30" }, { "@id": "LEGITEXT000006067785", "#text": "Décret n°93-1139 du 30 septembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000882720", "@nortexte": "BUDF9300020D", "@numtexte": "93-1139", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-30" }, { "@id": "LEGIARTI000006329291", "@num": "1", "#text": "Décret n°93-1139 du 30 septembre 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882720", "@nortexte": "BUDF9300020D", "@numtexte": "93-1139", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-30" }, { "@id": "LEGIARTI000006329291", "@num": "1", "#text": "Décret n°93-1139 du 30 septembre 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882720", "@nortexte": "BUDF9300020D", "@numtexte": "93-1139", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-30" }, { "@id": "LEGIARTI000006329292", "@num": "2", "#text": "Décret n°93-1139 du 30 septembre 1993 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882720", "@nortexte": "BUDF9300020D", "@numtexte": "93-1139", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-30" }, { "@id": "LEGIARTI000006329293", "@num": "3", "#text": "Décret n°93-1139 du 30 septembre 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882720", "@nortexte": "BUDF9300020D", "@numtexte": "93-1139", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-30" }, { "@id": "LEGIARTI000006329294", "@num": "4", "#text": "Décret n°93-1139 du 30 septembre 1993 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882720", "@nortexte": "BUDF9300020D", "@numtexte": "93-1139", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-30" }, { "@id": "LEGIARTI000006329295", "@num": "5", "#text": "Décret n°93-1139 du 30 septembre 1993 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882720", "@nortexte": "BUDF9300020D", "@numtexte": "93-1139", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-30" }, { "@id": "LEGIARTI000006329296", "@num": "6", "#text": "Décret n°93-1139 du 30 septembre 1993 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882720", "@nortexte": "BUDF9300020D", "@numtexte": "93-1139", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-30" }, { "@id": "LEGIARTI000006329297", "@num": "7", "#text": "Décret n°93-1139 du 30 septembre 1993 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882720", "@nortexte": "BUDF9300020D", "@numtexte": "93-1139", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-30" }, { "@id": "JORFTEXT000000186002", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000186002", "@nortexte": "BUDD9440002A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-12-19" }, { "@id": "LEGIARTI000006332541", "@num": "1", "#text": "Arrêté du 19 décembre 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000186002", "@nortexte": "BUDD9440002A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-12-19" }, { "@id": "LEGIARTI000006332554", "@num": "13", "#text": "Arrêté du 19 décembre 1994 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000186002", "@nortexte": "BUDD9440002A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-12-19" }, { "@id": "JORFTEXT000000188567", "#text": "DECRET95-495", "@sens": "cible", "@cidtexte": "JORFTEXT000000188567", "@nortexte": "BUDD9550010D", "@numtexte": "95-495", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-25" }, { "@id": "LEGITEXT000005618464", "#text": "Décret n°95-495 du 25 avril 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000188567", "@nortexte": "BUDD9550010D", "@numtexte": "95-495", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-25" }, { "@id": "LEGIARTI000006329706", "@num": "1", "#text": "Décret n°95-495 du 25 avril 1995 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000188567", "@nortexte": "BUDD9550010D", "@numtexte": "95-495", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-25" }, { "@id": "JORFTEXT000000371325", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000371325", "@nortexte": "ECOD9540003A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-06-26" }, { "@id": "LEGIARTI000006619004", "@num": "1", "#text": "Arrêté du 26 juin 1995 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000371325", "@nortexte": "ECOD9540003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-06-26" }, { "@id": "JORFTEXT000000173751", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000173751", "@nortexte": "BUDD9640004A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-12" }, { "@id": "JORFTEXT000000561626", "#text": "DECRET96-635", "@sens": "cible", "@cidtexte": "JORFTEXT000000561626", "@nortexte": "BUDD9640005D", "@numtexte": "96-635", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-07-12" }, { "@id": "JORFTEXT000000379136", "#text": "DECRET96-876", "@sens": "cible", "@cidtexte": "JORFTEXT000000379136", "@nortexte": "AGRG9600482D", "@numtexte": "96-876", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-03" }, { "@id": "JORFTEXT000000380628", "#text": "DECRET96-1023", "@sens": "cible", "@cidtexte": "JORFTEXT000000380628", "@nortexte": "BUDZ9600010D", "@numtexte": "96-1023", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-22" }, { "@id": "JORFTEXT000000565055", "#text": "DECRET97-160", "@sens": "cible", "@cidtexte": "JORFTEXT000000565055", "@nortexte": "BUDF9600036D", "@numtexte": "97-160", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-20" }, { "@id": "JORFTEXT000000753121", "#text": "LOI97-1239", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "JORFTEXT000000569621", "#text": "LOI97-1269", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000205932", "#text": "DECRET98-374", "@sens": "cible", "@cidtexte": "JORFTEXT000000205932", "@nortexte": "ECOD9870014D", "@numtexte": "98-374", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-05-14" }, { "@id": "JORFTEXT000000572360", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000572360", "@nortexte": "ECOP9800314A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-08-17" }, { "@id": "JORFTEXT000000572359", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000572359", "@nortexte": "ECOP9800313A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-08-17" }, { "@id": "JORFTEXT000000393677", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000393677", "@nortexte": "ECOD9870040A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-31" }, { "@id": "JORFTEXT000000768320", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000768320", "@nortexte": "ECOD0040003A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000768461", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000768461", "@nortexte": "ECOD0040001A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000587026", "#text": "Décret2000-1313", "@sens": "cible", "@cidtexte": "JORFTEXT000000587026", "@nortexte": "ECOD0040004D", "@numtexte": "2000-1313", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGITEXT000005632167", "#text": "Décret n°2002-114 du 25 janvier 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000399189", "@nortexte": "ECOD0140006D", "@numtexte": "2002-114", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-01-25" }, { "@id": "LEGIARTI000006207777", "@num": "3", "#text": "Décret n°2002-114 du 25 janvier 2002 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000399189", "@nortexte": "ECOD0140006D", "@numtexte": "2002-114", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-01-25" }, { "@id": "JORFTEXT000000399189", "#text": "Décret2002-114", "@sens": "cible", "@cidtexte": "JORFTEXT000000399189", "@nortexte": "ECOD0140006D", "@numtexte": "2002-114", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-01-25" }, { "@id": "JORFTEXT000000409804", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000409804", "@nortexte": "ECOD0140007A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-01-04" }, { "@id": "JORFTEXT000000591881", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000591881", "@nortexte": "ECOP0200329A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "JORFTEXT000000409383", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000409383", "@nortexte": "ECOP0200330A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "LEGITEXT000005633653", "#text": "Décret n°2002-1449 du 12 décembre 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000782426", "@nortexte": "BUDD0204003D", "@numtexte": "2002-1449", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-12" }, { "@id": "LEGIARTI000006215594", "@num": "3", "#text": "Décret n°2002-1449 du 12 décembre 2002 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000782426", "@nortexte": "BUDD0204003D", "@numtexte": "2002-1449", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-12" }, { "@id": "JORFTEXT000000782426", "#text": "Décret2002-1449", "@sens": "cible", "@cidtexte": "JORFTEXT000000782426", "@nortexte": "BUDD0204003D", "@numtexte": "2002-1449", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-12" }, { "@id": "JORFTEXT000000411089", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000411089", "@nortexte": "BUDD0204004A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-12-19" }, { "@id": "LEGITEXT000025399482", "#text": "Arrêté du 19 décembre 2002 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000411089", "@nortexte": "BUDD0204004A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-12-19" }, { "@id": "JORFTEXT000000628303", "#text": "Décret2005-566", "@sens": "cible", "@cidtexte": "JORFTEXT000000628303", "@nortexte": "ECOD0470010D", "@numtexte": "2005-566", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-05-20" }, { "@id": "LEGIARTI000006617447", "@num": "2", "#text": "Décret n°2006-1574 du 11 décembre 2006 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000427418", "@nortexte": "BUDD0670016D", "@numtexte": "2006-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-11" }, { "@id": "LEGIARTI000032881634", "@num": "2", "#text": "Décret n°2006-1574 du 11 décembre 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000427418", "@nortexte": "BUDD0670016D", "@numtexte": "2006-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-11" }, { "@id": "LEGITEXT000017784002", "#text": "Arrêté du 20 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017751825", "@nortexte": "BCFD0770855A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-20" }, { "@id": "JORFTEXT000017751825", "#text": "Arrêté du 20 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017751825", "@nortexte": "BCFD0770855A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-20" }, { "@id": "JORFTEXT000018038935", "#text": "Décret n°2008-93 du 29 janvier 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018038935", "@nortexte": "BCFD0765846D", "@numtexte": "2008-93", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-29" }, { "@id": "LEGITEXT000018046515", "#text": "Décret n°2008-93 du 29 janvier 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018038935", "@nortexte": "BCFD0765846D", "@numtexte": "2008-93", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-29" }, { "@id": "JORFTEXT000019962470", "#text": "Arrêté du 4 décembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019962470", "@nortexte": "BCFD0830221A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-04" }, { "@id": "LEGITEXT000025433103", "#text": "Arrêté du 15 novembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060885", "@nortexte": "BCRD1131923A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-15" }, { "@id": "JORFTEXT000025060885", "#text": "Arrêté du 15 novembre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025060885", "@nortexte": "BCRD1131923A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-15" }, { "@id": "LEGITEXT000026707002", "#text": "Arrêté du 19 novembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026705590", "@nortexte": "BUDD1240249A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-11-19" }, { "@id": "JORFTEXT000026705590", "#text": "Arrêté du 19 novembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026705590", "@nortexte": "BUDD1240249A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-11-19" }, { "@id": "LEGITEXT000028437766", "#text": "Arrêté du 2 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028416322", "@nortexte": "BUDD1332208A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-02" }, { "@id": "JORFTEXT000028416322", "#text": "Arrêté du 2 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028416322", "@nortexte": "BUDD1332208A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-02" }, { "@id": "LEGITEXT000029765271", "#text": "ARRÊTÉ du 17 octobre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029762553", "@nortexte": "FCPD1423621A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-10-17" }, { "@id": "JORFTEXT000029762553", "#text": "ARRÊTÉ du 17 octobre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029762553", "@nortexte": "FCPD1423621A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-10-17" }, { "@id": "JORFTEXT000033681122", "#text": "Arrêté du 7 décembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033681122", "@nortexte": "ECFD1636569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-07" }, { "@id": "LEGITEXT000036212410", "#text": "Arrêté du 10 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036210167", "@nortexte": "CPAD1734917A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-10" }, { "@id": "JORFTEXT000036210167", "#text": "Arrêté du 10 décembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036210167", "@nortexte": "CPAD1734917A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-10" }, { "@id": "LEGITEXT000038142740", "#text": "Arrêté du 16 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037738195", "@nortexte": "CPAD1831471A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-16" }, { "@id": "JORFTEXT000037738195", "#text": "Arrêté du 16 novembre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037738195", "@nortexte": "CPAD1831471A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-16" }, { "@id": "LEGITEXT000039430718", "#text": "Arrêté du 21 novembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039429211", "@nortexte": "CPAD1932186A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-21" }, { "@id": "JORFTEXT000039429211", "#text": "Arrêté du 21 novembre 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000039429211", "@nortexte": "CPAD1932186A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-21" }, { "@id": "LEGIARTI000006312946", "@num": "1736", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313872", "@num": "1788 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304454", "@num": "289 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 289 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304668", "@num": "302 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309913", "@num": "445", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 445 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304814", "@num": "455", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 455 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304852", "@num": "498 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 498 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304870", "@num": "514 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 514 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304937", "@num": "564 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 564 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304975", "@num": "614 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 614 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615626", "@num": "100 ter", "#text": "Code des douanes - art. 100 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615498", "@num": "131 bis", "#text": "Code des douanes - art. 131 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615117", "@num": "267", "#text": "Code des douanes - art. 267 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615118", "@num": "267", "#text": "Code des douanes - art. 267 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615230", "@num": "267 bis", "#text": "Code des douanes - art. 267 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615884", "@num": "381 bis", "#text": "Code des douanes - art. 381 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615885", "@num": "381 bis", "#text": "Code des douanes - art. 381 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314995", "@num": "L36 A", "#text": "Livre des procédures fiscales - art. L36 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "LOI n° 92-677 du 17 juillet 1992", "MCS_TXT": { "MC": [ "BUDGET", "TAXE SUR LA VALEUR AJOUTEE", "TVA", "FRONTIERE", "CONTROLE AUX FRONTIERES", "LIVRAISON", "ASSUJETTI", "ACQUISITION INTRACOMMUNAUTAIRE", "PRESTATION DE SERVICE", "REMBOURSEMENT FORFAITAIRE", "REDEVANCE", "DROIT INDIRECT", "DROIT D'ACCISE", "CODE GENERAL DES IMPOTS", "CGI", "LIVRE DES PROCEDURES FISCALES", "CODE DES DOUANES", "PROJET DE LOI", "DIRECTIVE EUROPEENNE", "TRANSPOSITION COMPLETE" ] }, "TITREFULL": "LOI n° 92-677 du 17 juillet1992 portant mise en oeuvre par la République française de la directive du Conseil des communautés européennes (C.E.E.) n° 91-680 complétant le système commun de la taxe sur la valeur ajoutée et modifiant, en vue de la suppression des contrôles aux frontières, la directive (C.E.E.) n° 77-388 et de la directive (C.E.E.) n° 92-12 relative au régime général, à la détention, à la circulation et au contrôle des produits soumis à accise (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000541388", "NOR": "BUDX9200078L", "NUM": "92-677", "DATE_PUBLI": "1992-07-19", "DATE_TEXTE": "1992-07-17", "NUM_PARUTION": 166, "ORIGINE_PUBLI": "JORF n°166 du 19 juillet 1992", "PAGE_DEB_PUBLI": 9689, "PAGE_FIN_PUBLI": 9728 } }, "META_COMMUN": { "ID": "JORFTEXT000000541388", "URL": "texte/version/JORF/TEXT/00/00/00/54/13/JORFTEXT000000541388.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1992/7/17/BUDX9200078L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX992677", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1992/7/17/92-677/jo/texte" } } }, "VISAS": { "CONTENU": "L'Assemblée nationale et le Sénat ont adopté,
Le Président de la République promulgue la loi dont la teneur suit:
\n
\n
" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 17 juillet 1992.
\n

FRANCOIS MITTERRAND

Par le Président de la République:

Le Premier ministre,
PIERRE BEREGOVOY

Le ministre du budget,

MICHEL CHARASSE

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000541388", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006314995", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006314995", "liens_entrants": true }

Article L36 A AUTONOME MODIFIE, en vigueur du 01/01/1993 au 02/09/1994 (Livre des procédures fiscales)