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L13-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840183", "@num": "L13-17", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PU... - art. 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L13-18 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180060", "@fin": "2999-01-01", "#text": "IV : Dérogations au profit des autorités judiciaires et des juridictions", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315311", "@fin": "1993-08-18", "@num": "L144", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315312", "@fin": "2015-01-01", "@num": "L144", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029738395", "@fin": "2999-01-01", "@num": "L144", "@etat": "VIGUEUR", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les juridictions d'expropriation peuvent recevoir des administrations financières communication de tous les renseignements sur les déclarations et évaluations fiscales nécessaires à la fixation des indemnités d'expropriation prévue par les articles L. 13-13 à L. 13-17 du code de l'expropriation pour cause d'utilité publique.
\n
" } }, "LEGIARTI000006318463": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "108", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006318463", "URL": "article/LEGI/ARTI/00/00/06/31/84/LEGIARTI000006318463.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFTXXXXXX108AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000541388", "#text": "LOI n° 92-677 du 17 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000044595152", "@num": "36", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000006311798", "@num": "1561", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 616 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310141", "@num": "620", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 620 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304981", "@num": "621", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 621 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310144", "@num": "625", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 625 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310148", "@num": "626", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 626 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304983", "@num": "627", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 627 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310151", "@num": "631", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 631 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315170", "@num": "L101", "#text": "Livre des procédures fiscales - art. L101 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315825", "@num": "L107", "#text": "Livre des procédures fiscales - art. L107 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315193", "@num": "L108", "#text": "Livre des procédures fiscales - art. L108 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315195", "@num": "L109", "#text": "Livre des procédures fiscales - art. L109 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315850", "@num": "L116", "#text": "Livre des procédures fiscales - art. L116 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315218", "@num": "L117", "#text": "Livre des procédures fiscales - art. L117 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315221", "@num": "L118", "#text": "Livre des procédures fiscales - art. L118 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315226", "@num": "L122", "#text": "Livre des procédures fiscales - art. L122 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315248", "@num": "L134", "#text": "Livre des procédures fiscales - art. L134 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315858", "@num": "L134 A", "#text": "Livre des procédures fiscales - art. L134 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315267", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315297", "@num": "L138", "#text": "Livre des procédures fiscales - art. L138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315865", "@num": "L140", "#text": "Livre des procédures fiscales - art. L140 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315305", "@num": "L141", "#text": "Livre des procédures fiscales - art. L141 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315312", "@num": "L144", "#text": "Livre des procédures fiscales - art. L144 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315314", "@num": "L145 A", "#text": "Livre des procédures fiscales - art. L145 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315321", "@num": "L145 B", "#text": "Livre des procédures fiscales - art. 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L165 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315383", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315460", "@num": "L201", "#text": "Livre des procédures fiscales - art. L201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315976", "@num": "L208", "#text": "Livre des procédures fiscales - art. L208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315986", "@num": "L213", "#text": "Livre des procédures fiscales - art. L213 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315480", "@num": "L214", "#text": "Livre des procédures fiscales - art. L214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315507", "@num": "L233", "#text": "Livre des procédures fiscales - art. L233 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315513", "@num": "L236", "#text": "Livre des procédures fiscales - art. L236 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315515", "@num": "L237", "#text": "Livre des procédures fiscales - art. L237 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315517", "@num": "L238", "#text": "Livre des procédures fiscales - art. L238 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315658", "@num": "L24", "#text": "Livre des procédures fiscales - art. L24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314971", "@num": "L25", "#text": "Livre des procédures fiscales - art. L25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316012", "@num": "L252", "#text": "Livre des procédures fiscales - art. L252 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315551", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315556", "@num": "L258", "#text": "Livre des procédures fiscales - art. L258 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314973", "@num": "L26", "#text": "Livre des procédures fiscales - art. L26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315561", "@num": "L261", "#text": "Livre des procédures fiscales - art. L261 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315571", "@num": "L269 A", "#text": "Livre des procédures fiscales - art. L269 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315661", "@num": "L28", "#text": "Livre des procédures fiscales - art. L28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315593", "@num": "L281", "#text": "Livre des procédures fiscales - art. L281 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314977", "@num": "L29", "#text": "Livre des procédures fiscales - art. L29 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314981", "@num": "L30", "#text": "Livre des procédures fiscales - art. L30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314983", "@num": "L31", "#text": "Livre des procédures fiscales - art. L31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314985", "@num": "L32", "#text": "Livre des procédures fiscales - art. L32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314987", "@num": "L33", "#text": "Livre des procédures fiscales - art. L33 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314989", "@num": "L34", "#text": "Livre des procédures fiscales - art. L34 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314994", "@num": "L35", "#text": "Livre des procédures fiscales - art. L35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315664", "@num": "L36", "#text": "Livre des procédures fiscales - art. L36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315671", "@num": "L38", "#text": "Livre des procédures fiscales - art. L38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315131", "@num": "L82 C", "#text": "Livre des procédures fiscales - art. L82 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316250", "@num": "R*101-1", "#text": "Livre des procédures fiscales - art. R*101-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@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": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006318463", "@fin": "2022-01-01", "@num": "108", "@etat": "ABROGE", "@debut": "1993-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - La direction générale des douanes et droits indirects est substituée à la direction générale des impôts pour rechercher, constater et poursuivre les infractions qui peuvent donner lieu à des sanctions à caractère répressif en matière de contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles, en matière de garantie des matières d'or, d'argent et de platine, ainsi qu'en matière de réglementations dans le domaine de la viticulture, des céréales, des tabacs et des alcools.
\n
Le premier alinéa ne s'applique pas aux infractions aux dispositions de l'article 290 quater du code général des impôts.
\n
II. - Par dérogation au premier alinéa du I, la direction générale des impôts reste compétente pour rechercher, constater et poursuivre les infractions, définies au premier alinéa du même I, aux dispositions du III de l'article 298 bis du code général des impôts.
" } }, "LEGIARTI000006318479": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006318479", "URL": "article/LEGI/ARTI/00/00/06/31/84/LEGIARTI000006318479.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFTXXXXXX121AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044595152", "@num": "36", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000006294505", "@num": "242 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311798", "@num": "1561", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 621 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310144", "@num": "625", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 625 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310148", "@num": "626", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 626 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304983", "@num": "627", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 627 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310151", "@num": "631", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 631 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615564", "@num": "163", "#text": "Code des douanes - art. 163 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615117", "@num": "267", "#text": "Code des douanes - art. 267 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615234", "@num": "268 ter", "#text": "Code des douanes - art. 268 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615411", "@num": "65", "#text": "Code des douanes - art. 65 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315170", "@num": "L101", "#text": "Livre des procédures fiscales - art. L101 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315850", "@num": "L116", "#text": "Livre des procédures fiscales - art. L116 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315218", "@num": "L117", "#text": "Livre des procédures fiscales - art. L117 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315221", "@num": "L118", "#text": "Livre des procédures fiscales - art. L118 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315226", "@num": "L122", "#text": "Livre des procédures fiscales - art. L122 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315248", "@num": "L134", "#text": "Livre des procédures fiscales - art. L134 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315858", "@num": "L134 A", "#text": "Livre des procédures fiscales - art. L134 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315267", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315297", "@num": "L138", "#text": "Livre des procédures fiscales - art. L138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315865", "@num": "L140", "#text": "Livre des procédures fiscales - art. L140 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315305", "@num": "L141", "#text": "Livre des procédures fiscales - art. L141 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315312", "@num": "L144", "#text": "Livre des procédures fiscales - art. L144 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315314", "@num": "L145 A", "#text": "Livre des procédures fiscales - art. L145 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315321", "@num": "L145 B", "#text": "Livre des procédures fiscales - art. L145 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315327", "@num": "L145 C", "#text": "Livre des procédures fiscales - art. L145 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315342", "@num": "L147", "#text": "Livre des procédures fiscales - art. L147 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315378", "@num": "L165", "#text": "Livre des procédures fiscales - art. L165 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315383", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315460", "@num": "L201", "#text": "Livre des procédures fiscales - art. L201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315976", "@num": "L208", "#text": "Livre des procédures fiscales - art. L208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315507", "@num": "L233", "#text": "Livre des procédures fiscales - art. L233 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314971", "@num": "L25", "#text": "Livre des procédures fiscales - art. L25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315551", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315561", "@num": "L261", "#text": "Livre des procédures fiscales - art. L261 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315571", "@num": "L269 A", "#text": "Livre des procédures fiscales - art. L269 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314977", "@num": "L29", "#text": "Livre des procédures fiscales - art. L29 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315131", "@num": "L82 C", "#text": "Livre des procédures fiscales - art. L82 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316250", "@num": "R*101-1", "#text": "Livre des procédures fiscales - art. R*101-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@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": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006318479", "@fin": "2022-01-01", "@num": "121", "@etat": "ABROGE", "@debut": "1993-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de la présente loi entrent en vigueur le 1er janvier 1993.
\n
" } }, "LEGIARTI000006535294": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "1992-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006535294", "URL": "article/LEGI/ARTI/00/00/06/53/52/LEGIARTI000006535294.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PPHXNXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048712062", "@num": "3", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006311798", "@num": "1561", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1561 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306318", "@num": "1562", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1562 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311814", "@num": "1564", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1564 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306334", "@num": "1565", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1565 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306341", "@num": "1570", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1570 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312428", "@num": "1618 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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L165 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315383", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315439", "@num": "L190", "#text": "Livre des procédures fiscales - art. L190 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315460", "@num": "L201", "#text": "Livre des procédures fiscales - art. L201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315976", "@num": "L208", "#text": "Livre des procédures fiscales - art. 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L235 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315513", "@num": "L236", "#text": "Livre des procédures fiscales - art. L236 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315515", "@num": "L237", "#text": "Livre des procédures fiscales - art. L237 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315517", "@num": "L238", "#text": "Livre des procédures fiscales - art. L238 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315658", "@num": "L24", "#text": "Livre des procédures fiscales - art. L24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314971", "@num": "L25", "#text": "Livre des procédures fiscales - art. L25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316012", "@num": "L252", "#text": "Livre des procédures fiscales - art. L252 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316017", "@num": "L256", "#text": "Livre des procédures fiscales - art. L256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315551", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315556", "@num": "L258", "#text": "Livre des procédures fiscales - art. L258 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314973", "@num": "L26", "#text": "Livre des procédures fiscales - art. L26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315561", "@num": "L261", "#text": "Livre des procédures fiscales - art. L261 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316027", "@num": "L268", "#text": "Livre des procédures fiscales - art. L268 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315571", "@num": "L269 A", "#text": "Livre des procédures fiscales - art. L269 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315661", "@num": "L28", "#text": "Livre des procédures fiscales - art. L28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315593", "@num": "L281", "#text": "Livre des procédures fiscales - art. L281 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314977", "@num": "L29", "#text": "Livre des procédures fiscales - art. L29 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314981", "@num": "L30", "#text": "Livre des procédures fiscales - art. L30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314983", "@num": "L31", "#text": "Livre des procédures fiscales - art. L31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314985", "@num": "L32", "#text": "Livre des procédures fiscales - art. L32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314987", "@num": "L33", "#text": "Livre des procédures fiscales - art. L33 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314989", "@num": "L34", "#text": "Livre des procédures fiscales - art. L34 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314994", "@num": "L35", "#text": "Livre des procédures fiscales - art. L35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315664", "@num": "L36", "#text": "Livre des procédures fiscales - art. L36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315764", "@num": "L81", "#text": "Livre des procédures fiscales - art. L81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316261", "@num": "R*103-1", "#text": "Livre des procédures fiscales - art. R*103-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316263", "@num": "R*109-1", "#text": "Livre des procédures fiscales - art. R*109-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316292", "@num": "R*178-1", "#text": "Livre des procédures fiscales - art. R*178-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316626", "@num": "R*190-1", "#text": "Livre des procédures fiscales - art. R*190-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316325", "@num": "R*198-1", "#text": "Livre des procédures fiscales - art. R*198-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316344", "@num": "R*198-10", "#text": "Livre des procédures fiscales - art. R*198-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316366", "@num": "R*200-10", "#text": "Livre des procédures fiscales - art. R*200-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316651", "@num": "R*200-18", "#text": "Livre des procédures fiscales - art. R*200-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316357", "@num": "R*200-4", "#text": "Livre des procédures fiscales - art. R*200-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316663", "@num": "R*208-1", "#text": "Livre des procédures fiscales - art. R*208-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316395", "@num": "R*208-3", "#text": "Livre des procédures fiscales - art. R*208-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316672", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316681", "@num": "R*211-2", "#text": "Livre des procédures fiscales - art. R*211-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316429", "@num": "R*247-1", "#text": "Livre des procédures fiscales - art. R*247-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316447", "@num": "R*247-12", "#text": "Livre des procédures fiscales - art. R*247-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316478", "@num": "R*256-3", "#text": "Livre des procédures fiscales - art. R*256-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316483", "@num": "R*256-4", "#text": "Livre des procédures fiscales - art. R*256-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316487", "@num": "R*256-5", "#text": "Livre des procédures fiscales - art. R*256-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316491", "@num": "R*256-6", "#text": "Livre des procédures fiscales - art. R*256-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316150", "@num": "R*26-2", "#text": "Livre des procédures fiscales - art. R*26-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316530", "@num": "R*281-1", "#text": "Livre des procédures fiscales - art. R*281-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316533", "@num": "R*281-3", "#text": "Livre des procédures fiscales - art. R*281-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316540", "@num": "R*283-1", "#text": "Livre des procédures fiscales - art. R*283-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316159", "@num": "R*29-1", "#text": "Livre des procédures fiscales - art. R*29-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316161", "@num": "R*29-2", "#text": "Livre des procédures fiscales - art. R*29-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316163", "@num": "R*30-1", "#text": "Livre des procédures fiscales - art. R*30-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316165", "@num": "R*32-1", "#text": "Livre des procédures fiscales - art. R*32-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000725511", "@nor": "BUDF9200035D", "@num": "92-1431", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 92-1431 du 30 décembre 1992 fixant les modalités du transfert des compétences de la direction générale des impôts à la direction générale des douanes et droits indirects en matière de contributions indirectes et de réglementations assimilées", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000725511", "@c_titre_court": "Décret n°92-1431 du 30 décembre 1992" }, { "@fin": "2024-01-01", "#text": "Décret n°92-1431 du 30 décembre 1992 fixant les modalités du transfert des compétences de la direction générale des impôts à la direction générale des douanes et droits indirects en matière de contributions indirectes et de réglementations assimilées", "@debut": "1992-12-31", "@id_txt": "LEGITEXT000006080686", "@c_titre_court": "Décret n°92-1431 du 30 décembre 1992" } ], "@ministere": "MINISTERE DE LA CULTURE ET DE LA COMMUNICATION", "@date_publi": "1992-12-31", "@date_signature": "1992-12-30", "@num_parution_jo": "0304" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006535294", "@fin": "2024-01-01", "@num": "1", "@etat": "ABROGE", "@debut": "1992-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A partir du 1er janvier 1993, les compétences de la direction générale des impôts en matière d'assiette, de contrôle, de recouvrement et de contentieux des contributions indirectes, des droits, taxes, redevances et impositions obéissant aux mêmes règles et du droit de garantie sont transférées à la direction générale des douanes et droits indirects.
\n
Sont également transférées à cette direction les compétences exercées par la direction générale des impôts en matière de réglementations économiques et administratives dans le domaine de la viticulture, des sucres et de l'isoglucose, des céréales, des oléagineux et produits dérivés, des tabacs et allumettes, des alcools et débits de boissons.
" } }, "LEGIARTI000006840121": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L13-13", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "1977-04-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006840121", "URL": "article/LEGI/ARTI/00/00/06/84/01/LEGIARTI000006840121.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UEAXXXXXXXX1X013L13AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705504", "#text": "Ordonnance 58-997 1958-10-23 art. 11 al. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000705504", "@numtexte": "58-997", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-23" }, { "@id": "JORFTEXT000000699729", "#text": "Décret n°77-392 du 28 mars 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000699729", "@numtexte": "77-392", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-03-28" }, { "@id": "LEGIARTI000029732547", "@num": "6", "#text": "ORDONNANCE n°2014-1345 du 6 novembre 2014 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000029730657", "@nortexte": "JUSC1405261R", "@numtexte": "2014-1345", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000006840117", "@num": "L13-11", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L13-11 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840124", "@num": "L13-18", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L13-18 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034722369", "@num": "R3335-4", "#text": "Code de la santé publique - art. R3335-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315227", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315312", "@num": "L144", "#text": "Livre des procédures fiscales - art. L144 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006159482", "@fin": "2015-01-01", "#text": "Section 3 : Fixation des indemnités.", "@debut": "1977-04-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143804", "@fin": "2015-01-01", "#text": "CHAPITRE III : Fixation et paiement des indemnités", "@debut": "1977-04-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006129059", "@fin": "2015-01-01", "#text": "TITRE Ier : Règles générales", "@debut": "1977-04-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108646", "@fin": "2015-01-01", "#text": "Partie législative", "@debut": "1977-04-14" } ] }, "@cid": "LEGITEXT000006074224", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'expropriation pour cause d'utilité publique", "@debut": "1977-04-14", "@id_txt": "LEGITEXT000006074224", "@c_titre_court": "Code de l'expropriation pour cause d'utilité publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006840121", "@fin": "2015-01-01", "@num": "L13-13", "@etat": "ABROGE", "@debut": "1977-04-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les indemnités allouées doivent couvrir l'intégralité du préjudice direct, matériel et certain, causé par l'expropriation.
\n
" } }, "LEGIARTI000006840183": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L13-17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-07-19", "DATE_DEBUT": "1977-04-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006840183", "URL": "article/LEGI/ARTI/00/00/06/84/01/LEGIARTI000006840183.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UEAXXXXXXXX1X013L17AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705504", "#text": "Ordonnance 58-997 1958-10-23 ART. 21 IV (LOI 65-659 1965-07-10 ART. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000705504", "@numtexte": "58-997", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-23" }, { "@id": "JORFTEXT000000699729", "#text": "Décret 77-392 1977-03-28 JORF 14 AVRIL 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000699729", "@numtexte": "77-392", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-03-28" }, { "@id": "LEGIARTI000006836384", "@num": "R*241-60", "#text": "Code de l'environnement - art. R*241-60 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006837412", "@num": "R331-59", "#text": "Code de l'environnement - art. R331-59 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840387", "@num": "**R13-43", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. **R13-43 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840390", "@num": "**R13-44", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. **R13-44 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840392", "@num": "**R13-45", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. **R13-45 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840182", "@num": "L13-16", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L13-16 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006590580", "@num": "R*241-60", "#text": "Code rural - art. R*241-60 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315227", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315312", "@num": "L144", "#text": "Livre des procédures fiscales - art. L144 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006159482", "@fin": "2015-01-01", "#text": "Section 3 : Fixation des indemnités.", "@debut": "1977-04-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143804", "@fin": "2015-01-01", "#text": "CHAPITRE III : Fixation et paiement des indemnités", "@debut": "1977-04-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006129059", "@fin": "2015-01-01", "#text": "TITRE Ier : Règles générales", "@debut": "1977-04-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108646", "@fin": "2015-01-01", "#text": "Partie législative", "@debut": "1977-04-14" } ] }, "@cid": "LEGITEXT000006074224", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'expropriation pour cause d'utilité publique", "@debut": "1977-04-14", "@id_txt": "LEGITEXT000006074224", "@c_titre_court": "Code de l'expropriation pour cause d'utilité publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006840183", "@fin": "1985-07-19", "@num": "L13-17", "@etat": "MODIFIE", "@debut": "1977-04-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006840184", "@fin": "2015-01-01", "@num": "L13-17", "@etat": "ABROGE", "@debut": "1985-07-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le montant de l'indemnité principale [*calcul*] ne peut excéder l'estimation faite par le service des domaines ou celle résultant de l'avis émis par la commission des opérations immobilières, si une mutation [*récente*] à titre gratuit ou onéreux, antérieure de moins de cinq ans à la date de la décision portant transfert de propriété, a donné lieu à une déclaration ou à une évaluation administrative, rendue définitive en vertu des lois fiscales, d'un montant inférieur à ladite estimation.
\n
Lorsque les biens ont, depuis cette mutation, subi des modifications justifiées dans leur consistance matérielle ou juridique, leur état ou leur situation d'occupation, l'estimation qui en est faite conformément à l'alinéa précèdent doit en tenir compte.
\n
Un règlement d'administration publique précise, les conditions d'application du présent article, notamment lorsque l'expropriation porte, soit sur une partie seulement des biens ayant fait l'objet de la mutation définie au premier alinéa, soit sur des biens dont une partie seulement a fait l'objet de la mutation susvisée.
" } }, "LEGIARTI000006840184": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L13-17", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "1985-07-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006840184", "URL": "article/LEGI/ARTI/00/00/06/84/01/LEGIARTI000006840184.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UEAXXXXXXXX1X013L17AXXAB" } }, "NOTA": { "CONTENU": "

Dans sa décision n° 2012-236 QPC du 20 avril 2012 (NOR : CSCX1221371S), le Conseil constitutionnel a déclaré, sous la réserve énoncée au considérant 7, l'article L. 13-17 du code de l'expropriation pour cause d'utilité publique conforme à la Constitution.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705504", "#text": "Ordonnance 58-997 1958-10-23 art. 21 IV", "@sens": "source", "@cidtexte": "JORFTEXT000000705504", "@numtexte": "58-997", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-23" }, { "@id": "JORFTEXT000000699729", "#text": "Décret 77-392 1977-03-28 JORF 14 avril 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000699729", "@numtexte": "77-392", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-03-28" }, { "@id": "LEGIARTI000006820785", "@num": "3", "#text": "Loi n°85-729 du 18 juillet 1985 - art. 3 () JORF 19 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000874467", "@numtexte": "85-729", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-18" }, { "@id": "LEGIARTI000029732547", "@num": "6", "#text": "ORDONNANCE n°2014-1345 du 6 novembre 2014 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000029730657", "@nortexte": "JUSC1405261R", "@numtexte": "2014-1345", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000006836384", "@num": "R*241-60", "#text": "Code de l'environnement - art. R*241-60 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006837412", "@num": "R331-59", "#text": "Code de l'environnement - art. R331-59 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840387", "@num": "**R13-43", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. **R13-43 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840390", "@num": "**R13-44", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. **R13-44 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840392", "@num": "**R13-45", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. **R13-45 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840182", "@num": "L13-16", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L13-16 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029733816", "@num": "L322-9", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L322-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006590580", "@num": "R*241-60", "#text": "Code rural - art. R*241-60 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315227", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315312", "@num": "L144", "#text": "Livre des procédures fiscales - art. L144 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006159482", "@fin": "2015-01-01", "#text": "Section 3 : Fixation des indemnités.", "@debut": "1977-04-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143804", "@fin": "2015-01-01", "#text": "CHAPITRE III : Fixation et paiement des indemnités", "@debut": "1977-04-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006129059", "@fin": "2015-01-01", "#text": "TITRE Ier : Règles générales", "@debut": "1977-04-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108646", "@fin": "2015-01-01", "#text": "Partie législative", "@debut": "1977-04-14" } ] }, "@cid": "LEGITEXT000006074224", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'expropriation pour cause d'utilité publique", "@debut": "1977-04-14", "@id_txt": "LEGITEXT000006074224", "@c_titre_court": "Code de l'expropriation pour cause d'utilité publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006840183", "@fin": "1985-07-19", "@num": "L13-17", "@etat": "MODIFIE", "@debut": "1977-04-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006840184", "@fin": "2015-01-01", "@num": "L13-17", "@etat": "ABROGE", "@debut": "1985-07-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le montant de l'indemnité principale ne peut excéder l'estimation faite par le service des domaines ou celle résultant de l'avis émis par la commission des opérations immobilières, si une mutation à titre gratuit ou onéreux, antérieure de moins de cinq ans à la date de la décision portant transfert de propriété, a donné lieu à une évaluation administrative rendue définitive en vertu des lois fiscales ou à une déclaration d'un montant inférieur à ladite estimation.
\n
Lorsque les biens ont, depuis cette mutation, subi des modifications justifiées dans leur consistance matérielle ou juridique, leur état ou leur situation d'occupation, l'estimation qui en est faite conformément à l'alinéa précédent doit en tenir compte.
\n
Un décret en Conseil d'Etat précise les conditions d'application du présent article, notamment lorsque l'expropriation porte soit sur une partie seulement des biens ayant fait l'objet de la mutation définie au premier alinéa, soit sur des biens dont une partie seulement a fait l'objet de la mutation définie au premier alinéa, soit sur des biens dont une partie seulement a fait l'objet de la mutation susvisée.
" } }, "LEGIARTI000006304251": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "258 C", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006304251", "URL": "article/LEGI/ARTI/00/00/06/30/42/LEGIARTI000006304251.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0258ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318479", "@num": "121", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 121 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318378", "@num": "8", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 8 () JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000545997", "#text": "Décret 93-1127 1993-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "LEGIARTI000018035974", "@num": "258 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838530", "@num": "283", "#text": "Code général des impôts, CGI. - art. 283 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179645", "@fin": "2999-01-01", "#text": "I bis : Territorialité", "@debut": "1993-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006304251", "@fin": "2999-01-01", "@num": "258 C", "@etat": "VIGUEUR", "@debut": "1993-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Le lieu d'une acquisition intracommunautaire de biens meubles corporels est réputé se situer en France lorsque les biens se trouvent en France au moment de l'arrivée de l'expédition ou du transport à destination de l'acquéreur.

II. - Le lieu de l'acquisition est réputé se situer en France si l'acquéreur a donné au vendeur son numéro d'identification à la taxe sur la valeur ajoutée en France et s'il n'établit pas que l'acquisition a été soumise à la taxe sur la valeur ajoutée dans l'Etat membre de destination des biens.

Toutefois, si l'acquisition est ultérieurement soumise à la taxe dans l'Etat membre où est arrivé le bien expédié ou transporté, la base d'imposition en France est diminuée du montant de celle qui a été retenue dans cet Etat (1).

(1) Dispositions en vigueur le 1er janvier 1993, art. 121 de la loi.

\n
" } }, "LEGIARTI000006304262": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "260 CA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-20", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304262", "URL": "article/LEGI/ARTI/00/00/06/30/42/LEGIARTI000006304262.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0260ADXXXXXBA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318479", "@num": "121", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 121 (Ab) JORF 19 juillet 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318385", "@num": "14", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 14 () JORF 19 juillet 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006304225", "@num": "256 bis", "#text": "Code général des impôts, CGI. - art. 256 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826954", "@num": "286 ter", "#text": "Code général des impôts, CGI. - art. 286 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179646", "@fin": "2999-01-01", "#text": "II : Opérations imposables sur option", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006304262", "@fin": "2015-06-20", "@num": "260 CA", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030752160", "@fin": "2999-01-01", "@num": "260 CA", "@etat": "VIGUEUR", "@debut": "2015-06-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les assujettis et les personnes morales non assujetties susceptibles de bénéficier des dispositions du 2° du I de l'article 256 bis peuvent, sur leur demande, acquitter la taxe sur leurs acquisitions intracommunautaires.

\n
\n

L'option prend effet au premier jour du mois au cours duquel elle est exercée. Elle couvre obligatoirement une période expirant le 31 décembre de la deuxième année qui suit celle au cours de laquelle elle a été exercée. Elle est renouvelée par tacite reconduction, par période de deux années civiles, sauf dénonciation formulée deux mois au moins avant l'expiration de chaque période.

\n
" } }, "LEGIARTI000006304434": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "286 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304434", "URL": "article/LEGI/ARTI/00/00/06/30/44/LEGIARTI000006304434.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0286ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318479", "@num": "121", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 121 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318400", "@num": "28", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 28 () JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006304225", "@num": "256 bis", "#text": "Code général des impôts, CGI. - art. 256 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826954", "@num": "286 ter", "#text": "Code général des impôts, CGI. - art. 286 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191657", "@fin": "2999-01-01", "#text": "A bis : Identification des personnes ne remplissant plus les conditions pour bénéficier du régime dérogatoire prévu au 2° du I de l'article 256 bis", "@debut": "1993-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006304434", "@fin": "2999-01-01", "@num": "286 bis", "@etat": "VIGUEUR", "@debut": "1993-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes mentionnées au 2° du I de l'article 256 bis doivent déclarer qu'elles effectuent des acquisitions intracommunautaires de biens dès qu'elles ne remplissent plus les conditions qui leur permettaient de n'être pas soumises à la taxe sur la valeur ajoutée.
\n
Un décret en Conseil d'Etat détermine les conditions d'application du présent article.
" } }, "LEGIARTI000006304553": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 bis KA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006304553", "URL": "article/LEGI/ARTI/00/00/06/30/45/LEGIARTI000006304553.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302AMXXXXXBA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 564 nonies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 564 nonies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 564 nonies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 564 nonies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006318479", "@num": "121", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 121 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318419", "@num": "45", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 45 () JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000545997", "#text": "Décret 93-1127 1993-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147025", "@fin": "2999-01-01", "#text": "Chapitre VII bis : Taxe sur la publicité télévisée", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006304553", "@fin": "1995-10-27", "@num": "302 bis KA", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304554", "@fin": "2002-01-01", "@num": "302 bis KA", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304555", "@fin": "2004-07-10", "@num": "302 bis KA", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304556", "@fin": "2011-01-01", "@num": "302 bis KA", "@etat": "MODIFIE", "@debut": "2004-07-10", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000023374076", "@fin": "2020-01-01", "@num": "302 bis KA", "@etat": "ABROGE", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une taxe sur la publicité télévisée est due par les personnes qui assurent la régie des messages de publicité reçus en France sur les écrans de télévision.
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Elle est assise sur le message publicitaire selon les tarifs suivants :
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10 F par message dont le prix est au plus égal à 1.000 F ;
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30 F par message dont le prix est supérieur à 1.000 F et au p lus égal à 10 000 F ;
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220 F par message dont le prix est supérieur à 10.000 F et au plus égal à 60 000 F ;
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420 F par message dont le prix est supérieur à 60.000 F.
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Ces prix s'entendent hors taxes.
\n
La taxe ne s'applique pas aux messages passés pour le compte d'oeuvres reconnues d'utilité publique à l'occasion de grandes campagnes nationales.
\n
Les redevables sont tenus de souscrire, dans le mois du commencement des opérations imposables, auprès du service des impôts dont ils dépendent, une déclaration d'existence et, avant le 25 de chaque mois, un relevé conforme au modèle établi par l'administration indiquant pour chaque tranche du barème le nombre de messages publicitaires diffusés le mois précédent.
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La taxe est établie et recouvrée au vu de ce relevé selon les règles, conditions, garanties et sanctions prévues en matière de taxe sur la valeur ajoutée.
" } }, "LEGIARTI000006306684": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 novodecies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006306684", "URL": "article/LEGI/ARTI/00/00/06/30/66/LEGIARTI000006306684.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1609BJXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1618 bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 262 ter, 258 A, 1609 sexdecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006318479", "@num": "121", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 121 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318422", "@num": "48", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 48 () JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318423", "@num": "49", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 49 () JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318424", "@num": "50", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 50 () JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318425", "@num": "51", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 51 () JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318557", "@num": "53", "#text": "Loi - art. 53 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000178406", "#text": "Loi 92-1376 1992-12-30 art. 33, art. 53 Finances pour 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318706", "@num": "35", "#text": "Loi - art. 35 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000545997", "#text": "Décret 93-1127 1993-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "LEGIARTI000006275717", "@num": "50", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 50 () JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179849", "@fin": "1994-09-02", "#text": "III : Produits des exploitations forestières.", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162712", "@fin": "1998-04-22", "#text": "Section III : Prélèvements et perceptions destinés au budget annexe des prestations sociales agricoles", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147083", "@fin": "1998-04-22", "#text": "Chapitre I bis : Taxes sur le chiffre d'affaires", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306684", "@fin": "1994-09-02", "@num": "1609 novodecies", "@etat": "ABROGE", "@debut": "1993-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué au profit du budget annexe des prestations sociales agricoles une taxe de 1,30 p. 100 sur les produits des exploitations forestières ci-après énumérées par référence au système harmonisé de désignation et de codification des marchandises, livrés en France métropolitaine, importés, exportés, qui font l'objet d'une livraison exonérée en vertu du I de l'article 262 ter ou d'une livraison dans un lieu situé dans un autre Etat membre de la Communauté économique européenne en application de l'article 258 A ou qui font l'objet d'une acquisition intracommunautaire :
\n
44 03. - Bois bruts, même écorcés, désaubiérés ou équarris, à l'exception des positions 44 03 31 00 0 à 44 03 35 90 0, bois tropicaux, ainsi que des bois tropicaux contenus dans les positions 44 03 99 90 2 et 44 03 99 90 9.
\n
Cette taxe est due par les personnes qui exploitent les coupes de bois. Elle est acquittée pour leur compte par les industriels et transformateurs qui effectuent la première utilisation des produits des exploitations forestières et par les personnes qui exportent, effectuent des livraisons, exonérées en vertu du I de l'article 262 ter ou des livraisons dans un lieu situé dans un autre Etat membre de la Communauté économique européenne en application de l'article 258 A, réalisent des acquisitions intracommunautaires ou importent ces mêmes produits.
\n
Pour les livraisons faites en France métropolitaine, l'assiette de la taxe est constituée par la valeur d'achat bord de route, nette de toutes taxes, des bois façonnés. A l'exportation et à l'importation la base d'imposition est constituée par la valeur définie par la législation douanière conformément aux règlements communautaires en vigueur. Pour les livraisons exonérées en vertu du I de l'article 262 ter ou les livraisons dans un lieu situé dans un autre Etat membre de la Communauté économique européenne en application de l'article 258 A et les acquisitions intracommunautaires, l'assiette de la taxe est déterminée dans les mêmes conditions que pour les livraisons faites en France.
\n
La taxe est perçue :
\n
a) Pour les bois bruts produits en France métropolitaine, sur toutes les livraisons ou utilisations de ces bois ;
\n
b) Pour les bois bruts exportés, lors de l'exportation ;
\n
c) Pour les bois bruts importés en France métropolitaine, lors de l'importation ;
\n
d) Pour les bois bruts qui font l'objet d'une livraison exonérée en vertu du I de l'article 262 ter ou d'une livraison dans un lieu situé dans un autre Etat membre de la Communauté économique européenne en application de l'article 258 A et les acquisitions intracommunautaires, lors de la livraison ou de l'acquisition.
\n
\n
Cette taxe est constatée et recouvrée selon les règles, conditions, garanties et sanctions prévues à l'article 1609 sexdecies.
\n
La taxe donne lieu à un prélèvement de 2 p. 100 pour frais d'assiette et de perception.
" } }, "LEGIARTI000006306686": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 vicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006306686", "URL": "article/LEGI/ARTI/00/00/06/30/66/LEGIARTI000006306686.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1609BKXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006318479", "@num": "121", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 121 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318422", "@num": "48", "#text": "Loi n°92-677 du 17 juillet 1992 - 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art. 331 N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301746", "@num": "159 ter A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 159 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031686042", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701309", "@num": "L732-58", "#text": "Code rural et de la pêche maritime - art. L732-58 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179850", "@fin": "1998-04-22", "#text": "IV : Huiles.", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162712", "@fin": "1998-04-22", "#text": "Section III : Prélèvements et perceptions destinés au budget annexe des prestations sociales agricoles", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147083", "@fin": "1998-04-22", "#text": "Chapitre I bis : Taxes sur le chiffre d'affaires", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306686", "@fin": "1994-09-02", "@num": "1609 vicies", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306687", "@fin": "1995-10-27", "@num": "1609 vicies", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306688", "@fin": "1996-05-12", "@num": "1609 vicies", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306689", "@fin": "1997-04-11", "@num": "1609 vicies", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306690", "@fin": "1998-04-22", "@num": "1609 vicies", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306691", "@fin": "1999-03-31", "@num": "1609 vicies", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306692", "@fin": "1999-12-31", "@num": "1609 vicies", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306693", "@fin": "2000-03-31", "@num": "1609 vicies", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306694", "@fin": "2001-03-31", "@num": "1609 vicies", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306695", "@fin": "2005-01-01", "@num": "1609 vicies", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306696", "@fin": "2008-12-19", "@num": "1609 vicies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950388", "@fin": "2009-01-01", "@num": "1609 vicies", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058581", "@fin": "2010-05-08", "@num": "1609 vicies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022330644", "@fin": "2016-12-25", "@num": "1609 vicies", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033713750", "@fin": "2018-01-01", "@num": "1609 vicies", "@etat": "MODIFIE", "@debut": "2016-12-25", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033469071", "@fin": "2020-01-01", "@num": "1609 vicies", "@etat": "ABROGE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Il est institué au profit du budget annexe des prestations sociales agricoles, en France continentale et en Corse, une taxe spéciale sur les huiles végétales, fluides ou concrètes, effectivement destinées, en l'état ou après incorporation dans tous produits alimentaires, à l'alimentation humaine.

Cette taxe est due :

a) Pour les huiles fabriquées en France continentale et en Corse, sur toutes les ventes ou livraisons à soi-même de ces huiles par les producteurs ;

b) Pour les huiles importées en France continentale et en Corse (y compris les huiles d'animaux marins qui, pour l'assujettissement à la taxe spéciale, sont assimilées aux huiles végétales alimentaires), lors de l'importation ;

c) Pour les huiles qui font l'objet d'une acquisition intracommunautaire lors de l'acquisition.

II. – Les taux de la taxe sont fixés comme suit :
\nPAR KILOGRAMME (en francs) / PAR LITRE (en francs)
\nHuile d'olive, 0,884, 0,796
\nHuiles d'arachide et de maïs, 0,796, 0,725
\nHuiles de colza et de pépins de raisin, 0,408, 0,372
\nAutres huiles végétales fluides et huiles d'animaux marins dont le commerce et l'utilisation ne sont pas soumis aux règles internationales ou nationales relatives aux espèces protégées, 0,694, 0,606
\nHuiles de coprah et de palmiste, 0,530, 0,606
\nHuile de palme, 0,485, 0,606
\nHuiles d'animaux marins dont le commerce et l'utilisation sont soumis aux règles internationales ou nationales relatives aux espèces protégées, 0,884, 0,606

Pour les produits alimentaires importés ou qui font l'objet d'une acquisition intracommunautaire incorporant des huiles imposables, la taxation est effectuée selon les quantités et les natures d'huile entrant dans la composition.

Toutefois, pour les produits autres que la margarine, le redevable peut demander l'application d'un tarif forfaitaire, fixé par arrêté du ministre du budget sur des bases équivalentes à celles qui sont retenues pour les produits similaires d'origine nationale.

III. – Les huiles, y compris celles qui sont contenues dans l es produits alimentaires visés ci-dessus, exportées de France continentale et de Corse, qui font l'objet d'une livraison exonérée en vertu du I de l'article 262 ter ou d'une livraison dans un lieu situé dans un autre Etat membre de la Communauté économique européenne en application de l'article 258 A, ne sont pas soumises à la taxe spéciale.

IV. – La taxe spéciale est établie et recouvrée selon les modalités, ainsi que sous les sûretés, garanties et sanctions applicables aux taxes sur le chiffre d'affaires.

Sont toutefois fixées par décret les mesures particulières et prescriptions d'ordre comptable notamment, nécessaires pour que la taxe spéciale ne frappe que les huiles effectivement destinées à l'alimentation humaine, pour qu'elle ne soit perçue qu'une seule fois, et pour qu'elle ne soit pas supportée en cas d'exportation, de livraison exonérée en vertu du I de l'article 262 ter ou de livraison dans un lieu situé dans un autre Etat membre de la Communauté économique européenne en application de l'article 258 A.

" } }, "LEGIARTI000006306697": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 undecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006306697", "URL": "article/LEGI/ARTI/00/00/06/30/66/LEGIARTI000006306697.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1609BBXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1609 decies A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFARTI000002504440", "@num": "38", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 38, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006318479", "@num": "121", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 121 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318420", "@num": "46", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 46 () JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000031373320", "@num": "17", "#text": "Décret n°93-397 du 19 mars 1993 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528107", "@nortexte": "MENX9300007D", "@numtexte": "93-397", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-19" }, { "@id": "JORFTEXT000000545997", "#text": "Décret 93-1127 1993-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "LEGIARTI000006306702", "@num": "1609 quindecies", "#text": "Code général des impôts, CGI. - art. 1609 quindecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297336", "@num": "331 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 L (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162713", "@fin": "2001-12-29", "#text": "Section I : Fonds national du livre.", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147084", "@fin": "2999-01-01", "#text": "Chapitre I bis : Taxes sur le chiffre d'affaires et taxes diverses assimilées", "@debut": "1993-08-18" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306697", "@fin": "2000-03-31", "@num": "1609 undecies", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306698", "@fin": "2007-01-01", "@num": "1609 undecies", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306699", "@fin": "2012-01-01", "@num": "1609 undecies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025074866", "@fin": "2019-01-01", "@num": "1609 undecies", "@etat": "ABROGE", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est perçu :
\n
a Une redevance sur l'édition des ouvrages de librairie;
\n
b Une redevance sur l'emploi de la reprographie.
\n
Le produit de ces redevances, exclusivement affecté au centre national des lettres, est porté en recettes à un compte d'affectation spéciale intitulé \"Fonds national du livre\" ouvert dans les écritures du Trésor conformément aux dispositions de l'article 38 de la loi n° 75-1278 du 30 décembre 1975.
" } }, "LEGIARTI000006306703": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 sexdecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006306703", "URL": "article/LEGI/ARTI/00/00/06/30/67/LEGIARTI000006306703.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1609BGXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1613", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1613", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1613", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1613", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 262 ter, 258 A, 275, 1725 à 1740, 287, 1697", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318479", "@num": "121", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 121 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318421", "@num": "47", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 47 () JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000545997", "#text": "Décret 93-1127 1993-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "LEGIARTI000020529928", "@num": "L102 AA", "#text": "Livre des procédures fiscales - art. L102 AA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162715", "@fin": "1999-12-31", "#text": "Section II : Taxe forestière", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147084", "@fin": "2999-01-01", "#text": "Chapitre I bis : Taxes sur le chiffre d'affaires et taxes diverses assimilées", "@debut": "1993-08-18" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306703", "@fin": "1994-09-02", "@num": "1609 sexdecies", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306704", "@fin": "1995-10-27", "@num": "1609 sexdecies", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306705", "@fin": "1996-05-12", "@num": "1609 sexdecies", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306706", "@fin": "1999-12-31", "@num": "1609 sexdecies", "@etat": "ABROGE", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I Il est institué une taxe forestière sur les sciages, éléments de charpente, menuiseries industrielles du bâtiment, parquets, lambris, moulures, baguettes, bois de placage, bois contre-plaqués, panneaux, palettes, emballages en bois, papiers et cartons fabriqués, faisant l'objet d'une acquisition intracommunautaire ou importés en France métropolitaine.
\n
II Le taux de la taxe forestière est fixé à :
\n
1° 1,30 p. 100 de la valeur des produits ci-dessous énumérés, par référence au système harmonisé de désignation et de codification des marchandises :
\n
a) Parquets, lambris, moulures, baguettes :
\n
44 09 10 10, 44 09 20 10. - Moulures, baguettes ;
\n
44 09 10 90, 44 09 20 91, 44 09 20 99. - Parquets ;
\n
44 18 30 10, 44 18 30 90, 44 18 90 00. - Panneaux pour parquets ;
\n
b) Eléments de charpente :
\n
44 18 40 00. - Coffrages en bois pour bétonnage ;
\n
44 18 90 00. - Charpentes industrielles, charpentes en lamellé-collé, éléments de charpente ;
\n
c) Emballages industriels :
\n
44 15 20 10. - Palettes ;
\n
44 15 20 90. - Caisses-palettes ;
\n
2° 1 p. 100 de la valeur des produits suivants, énumérés selon la même référence :
\n
a) Sciages :
\n
44 07. - Bois de sciage ;
\n
44 16 00 10. - Merrains bruts ;
\n
44 06. - Traverses en bois pour voies ferrées ;
\n
b) Bois de placage ;
\n
44 04 10 00, 44 04 20 00. - Bois en éclisses, lames, rubans et similaires ;
\n
44 08. - Feuilles issues du tranchage ou du déroulage n'excédant pas 6 mm, à l'exception des feuilles issues du déroulage destinées à la fabrication de contreplaqués ;
\n
c) Bois contre-plaqués :
\n
44 12 11 00, 44 12 12 00, 44 12 19 00. - Bois contre-plaqués ;
\n
3° 0,50 p. 100 de la valeur des produits suivants, énumérés selon la même référence :
\n
a) Menuiseries industrielles du bâtiment :
\n
44 18 10 00. - Fenêtres, portes-fenêtres et leurs cadres et chambranles ;
\n
44 18 20 00. - Portes et leurs cadres, chambranles et seuils, panneaux de façades en bois ;
\n
44 18 90 00. - Profilés pour menuiserie, blocs-portes, volets, fermetures en bois ;
\n
b) Emballages légers :
\n
44 15 10 10. - Emballages, caisses, caissettes, cageots en bois ;
\n
c) Panneaux :
\n
44 10 10 10, 44 10 10 30, 44 10 10 50, 44 10 10 90. - Panneaux de particules, à l'exclusion des panneaux revêtus d'autres matières que le bois ;
\n
44 11. - Panneaux en fibre de bois ou d'autres matières ligneuses ;
\n
44 12. - Panneaux plaqués, exclusivement de bois ou d'autres matières ligneuses ;
\n
4° 0,10 p. 100 de la valeur des produits suivants, énumérés selon la même référence :
\n
48 01. - Papier journal en rouleaux ou en feuilles ;
\n
48 02. - Papiers et cartons, non couchés ni enduits des types utilisés pour l'écriture, l'impression ou d'autres fins graphiques, et papiers et cartons pour cartes ou bandes à perforer, en rouleaux ou en feuilles, autres que les papiers des numéros 48 01 ou 48 03, papiers et cartons formés feuille à feuille (papiers à la main) ;
\n
48 03. - Papiers des types utilisés pour papiers de toilettes , pour serviettes à démaquiller, pour essuie-mains, pour serviettes ou pour papiers similaires à usage domestique, d'hygiène ou de toilette, ouate de cellulose et nappes de fibres de cellulose, même crêpés, plissés, gaufrés, estampés, perforés, coloriés en surface, décorés en surface ou imprimés, en rouleaux d'une largeur excédant 36 cm ou en feuilles de forme carrée ou rectangulaire dont un côté au moins excède 36 cm à l'état non plié ;
\n
48 04. - Papiers et cartons kraft, non couchés ni enduits, en rouleaux ou en feuilles, autres que ceux des numéros 48 02 ou 48 03 ;
\n
48 05. - Autres papiers et cartons, non couchés ni enduits, en rouleaux ou en feuilles ;
\n
48 06. - Papiers et cartons sulfurisés, papiers ingraissables, papiers-calques et papier dit \" cristal \" et autres papiers calandrés transparents ou translucides, en rouleaux ou en feuilles ;
\n
48 09 20. - Papiers dits \" autocopiants \" ;
\n
48 10. - Papiers et cartons couchés au kaolin ou à d'autres substances inorganiques sur une ou sur les deux faces, avec ou sans liants, à l'exclusion de tout autre couchage ou enduction, même coloriés en surface, décorés en surface ou imprimés, en rouleaux ou en feuilles ;
\n
48 13. - Papiers à cigarettes, à l'exception du papier des numéros 48 13 10 et 48 13 20 découpé à format ou en cahiers ou en tubes ou en rouleaux d'une largeur n'excédant pas 5 cm ;
\n
\n
48 23 59 90. - Autres papiers et cartons des types utilisés pour l'écriture, l'impression ou d'autres fins graphiques autres, autres.
\n
III Le produit de cette taxe est versé au compte spécial du Trésor intitulé : \" Fonds forestier national \".
\n
\n
IV 1. La taxe forestière est due en France métropolitaine par les entreprises qui fabriquent et par les personnes qui importent un des produits énumérés au I ou qui réalisent des acquisitions intracommunautaires portant sur ces mêmes produits.
\n
2. Pour les produits fabriqués en France, le fait générateur de la taxe est constitué soit par leur livraison en France métropolitaine soit par leur utilisation lorsque ceux-ci sont mis en oeuvre par le fabricant pour son propre usage ou pour les besoins de la fabrication de produits non taxables.
\n
L'assiette de la taxe est constituée par le montant net de toutes taxes de la recette lorsque ces produits sont livrés, ou par le prix de revient net de toutes taxes, lorsque l'entreprise utilise des produits taxables pour son propre usage ou pour les besoins de la fabrication de produits non taxables.
\n
Toutefois, les livraisons de produits énumérés au I faites en France à des exportateurs ou à des personnes qui effectuent des livraisons exonérées en vertu du I de l'article 262 ter ou des livraisons dans un lieu situé dans un autre Etat membre de la Communauté économique européenne en application de l'article 258 A, ne sont pas à comprendre dans l'assiette. Les importations et les acquisitions destinées à ces mêmes exportateurs ou expéditeurs ne sont pas imposables. Le fabricant, l'importateur ou la personne qui réalise les acquisitions intracommunautaires justifie le non-paiement de la taxe en produisant l'attestation visée à l'article 275. Cette attestation doit comporter l'engagement d'acquitter la taxe dans le cas où les produits ne recevraient pas la destination ayant motivé l'exclusion de l'assiette ou l'exonération, sans préjudice des pénalités prévues aux articles 1725 à 1740.
\n
Pour les acquisitions intracommunautaires, l'assiette de la taxe est constituée par toutes les sommes, valeurs, biens ou services reçus ou à recevoir par le vendeur de la part de l'acheteur. La taxe est due lors de l'acquisition.
\n
La taxe est constatée dans les conditions définies à l'article 287 et recouvrée avec les sanctions et garanties prévues à l'article 1697.
\n
3. Pour les produits importés, le fait générateur de la taxe est constitué par l'importation. La taxe est assise et recouvrée par le service des douanes selon les mêmes règles, sous les mêmes garanties et les mêmes sanctions qu'en matière douanière. La base d'imposition est constituée par la valeur définie par la législation douanière conformément aux règlements communautaires en vigueur.
" } }, "LEGIARTI000006306709": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 duovicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006306709", "URL": "article/LEGI/ARTI/00/00/06/30/67/LEGIARTI000006306709.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1609BMXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1621", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000545997", "#text": "Décret 93-1127 1993-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1996-04-10 3P-4-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-02-19 3P-2-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFARTI000001865020", "@num": "76", "#text": "Loi n°59-1454 du 26 décembre 1959 - art. 76, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "LEGIARTI000006318475", "@num": "117", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 117 () JORF 19 juillet 1992, transfert de l'article 1621", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318479", "@num": "121", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 121 (Ab) JORF 19 juillet 1992, transfert de l'article 1621", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000038822934", "@num": "L177 A", "#text": "Livre des procédures fiscales - art. L177 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162717", "@fin": "2007-01-01", "#text": "Section IV : Taxe spéciale sur le prix des places de spectacles cinématographiques.", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147084", "@fin": "2999-01-01", "#text": "Chapitre I bis : Taxes sur le chiffre d'affaires et taxes diverses assimilées", "@debut": "1993-08-18" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306709", "@fin": "2000-03-31", "@num": "1609 duovicies", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306710", "@fin": "2000-12-31", "@num": "1609 duovicies", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306711", "@fin": "2001-12-29", "@num": "1609 duovicies", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306712", "@fin": "2005-12-31", "@num": "1609 duovicies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306713", "@fin": "2007-01-01", "@num": "1609 duovicies", "@etat": "ABROGE", "@debut": "2005-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est perçu une taxe spéciale (1) incluse dans le prix des billets d'entrée dans les salles de spectacles cinématographiques quels que soient le procédé de fixation ou de transmission et la nature du support des oeuvres ou documents audiovisuels qui y sont présentés.
\n
Les représentations assujetties au paiement de la taxe spéciale sont soumises aux dispositions du code de l'industrie cinématographique.
\n
La taxe spéciale est due selon le tarif ci-après :
\n
0,20 F pour les places dont le prix est inférieur à 5 F ;
\n
0,75 F pour les places dont le prix est égal ou supérieur à 5 F et inférieur à 6 F ;
\n
0,85 F pour les places dont le prix est égal ou supérieur à 6 F et inférieur à 7 F ;
\n
1,05 F pour les places dont le prix est égal ou supérieur à 7 F et inférieur à 8 F ;
\n
1,20 F pour les places dont le prix est égal ou supérieur à 8 F et inférieur à 9,40 F ;
\n
1,40 F pour les places dont le prix est égal ou supérieur à 9,40 F et inférieur à 10,50 F ;
\n
1,50 F pour les places dont le prix est égal ou supérieur à 10,50 F et inférieur à 11,50 F ;
\n
1,60 F pour les places dont le prix est égal ou supérieur à 11,50 F et inférieur à 12,50 F ;
\n
1,70 F pour les places dont le prix est égal ou supérieur à 12,50 F et inférieur à 13,80 F ;
\n
1,80 F pour les places dont le prix est égal ou supérieur à 13,80 F et inférieur à 14,90 F ;
\n
1,90 F pour les places dont le prix est égal ou supérieur à 14,90 F et inférieur à 16 F ;
\n
2 F pour les places dont le prix est égal ou supérieur à 16 F et inférieur à 17 F ;
\n
2,10 F pour les places dont le prix est égal ou supérieur à 17 F et inférieur à 18 F ;
\n
2,25 F pour les places dont le prix est égal ou supérieur à 18 F et inférieur à 19 F ;
\n
2,35 F pour les places dont le prix est égal ou supérieur à 19 F et inférieur à 20 F ;
\n
2,45 F pour les places dont le prix est égal ou supérieur à 20 F et inférieur à 21 F ;
\n
2,55 F pour les places dont le prix est égal ou supérieur à 21 F et inférieur à 22 F ;
\n
2,65 F pour les places dont le prix est égal ou supérieur à 22 F et inférieur à 23 F ;
\n
2,75 F pour les places dont le prix est égal ou supérieur à 23 F et inférieur à 24 F ;
\n
2,85 F pour les places dont le prix est égal ou supérieur à 24 F et inférieur à 25 F ;
\n
2,95 F pour les places dont le prix est égal ou supérieur à 25 F et inférieur à 26 F ;
\n
3,05 F pour les places dont le prix est égal ou supérieur à 26 F et inférieur à 27 F ;
\n
3,15 F pour les places dont le prix est égal ou supérieur à 27 F et inférieur à 28 F ;
\n
3,20 F pour les places dont le prix est égal ou supérieur à 28 F et inférieur à 29 F ;
\n
3,25 F pour les places dont le prix est égal ou supérieur à 29 F et inférieur à 30 F ;
\n
3,30 F pour les places dont le prix est égal ou supérieur à 30 F et inférieur à 31 F.
\n
Au-delà, la taxe est majorée de 0,10 F chaque fois que le prix de la place atteint un multiple de 1 F.
\n
Ces taux sont multipliés par 1,5 en cas de projection de films de caractère pornographique ou d'incitation à la violence.
\n
Les spectacles cinématographiques auxquels s'appliquent ces dispositions sont désignés par le ministre chargé du cinéma après avis de la commission de contrôle des films cinématographiques. Les réclamations et les recours contentieux relatifs à ces décisions sont instruits par le département de la culture.
\n
La taxe spéciale est perçue dans les salles où sont donnés au moins deux séances par semaine. Toutefois, la taxe n'est pas perçue dans les salles définies comme petites exploitations, dont les exploitants auront renoncé au bénéfice du régime de soutien financier de l'Etat à l'industrie cinématographique ; un décret pris sur le rapport du ministre d'Etat chargé des affaires culturelles et du ministre de l'économie et des finances fixe les modalités d'application de cette disposition et, notamment, la durée de validité de l'option exercée par les exploitants.
\n
Le montant de la taxe ne peut entrer en compte dans la détermination de l'assiette des divers impôts, taxes et droits de toute nature autres que la taxe sur la valeur ajoutée auxquels est soumise la recette normale des salles de spectacles cinématographiques.
\n
Le contentieux de la taxe est assuré et les infractions en matière d'assiette sont sanctionnées selon les règles propres à la taxe sur la valeur ajoutée.
\n
Les sanctions applicables à la taxe spéciale sur le prix des places cinématographiques ne peuvent être mises en recouvrement avant l'expiration d'un délai de trente jours à compter de la notification du document par lequel l'administration a fait connaître au contrevenant la sanction qu'elle se propose d'appliquer, les motifs de celle-ci et la possibilité dont dispose l'intéressé de présenter dans ce délai ses observations.
\n
Le produit de la taxe est porté en recettes au compte d'affectation spéciale institué par l'article 76 de la loi de finances pour 1960 (n° 59-1454 du 26 décembre 1959).
\n
La taxe spéciale prévue au premier alinéa n'est pas perçue dans les salles des départements de la Guadeloupe, de la Guyane, de la Martinique et de la Réunion.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006318463", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315312", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006840183", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315312", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006840184", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315312", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006535294", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315312", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006840121", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315312", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006318479", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315312", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000179801": { "SM": { "CONTENU": "INSERE DANS LES 1ERE ET 2EME PARTIES DU LIVRE DES PROCEDURES FISCALES LES DISPOSITIONS LEGISLATIVES ET REGLEMENTAIRES INTERVENUES ENTRE LE 04-07-1992 ET LE 18-08-1993.
LES PRINCIPAUX TEXTES CODIFIES SONT LA LOI DE FINANCES POUR 1993 (921376),LES LOIS 92677,921446,LES DECRETS 92797,93819,9310,93265 ET 93309: CONSEQUENCES DU TRANSFERT DE LA GESTION DES CONTRIBUTIONS INDIRECTES DE LA DGI A LA DGDDI.
CREATION D'ARTICLES: SONT CODIFIEES AUX ARTICLES L80-F A L80-J (CHAP. I-BIS DU TITRE II) DU LIVRE DES PROCEDURES FISCALES,LES DISPOSITIONS RELATIVES AU DROIT D'ENQUETE.L'ART. L84-A DEFINIT LES CONDITIONS D'EXERCICE DU DROIT DE COMMUNICATION ENTRE LA COMMISSION NATIONALE DES COMPTES DE CAMPAGNE ET DES FINANCEMENTS POLITIQUES ET L'ADMINISTRATION FISCALE.L'ART. R23-B-1 PRECISE LA PROCEDURE DE L'ECHANGE DE RENSEIGNEMENTS ET JUSTIFICATIONS ENTRE L'ADMINISTRATION ET LES PERSONNES MORALES ASSUJETTIES A LA TAXE DE 3% SUR LA VALEUR VENALE DES IMMEUBLES POSSEDES EN FRANCE.L'ART. R96-D-1 DEFINIT LES CONDITIONS D'EXERCICE DU DROIT DE COMMUNICATION ENTRE L'ADMINISTRATION ET LES ORGANISMES GESTIONNAIRES D'UN PLAN D'EPARGNE EN ACTIONS.
LA CODIFICATION DE DISPOSITIONS NOUVELLES A NECESSITE L'ADAPTATION DE NOMBREUX ARTICLES DU LIVRE DES PROCEDURES FISCALES: TRANSFERT DES COMPETENCES DE LA DGI A LA DGDDI EN MATIERE DE CONTRIBUTIONS INDIRECTES ET DE REGLEMENTATIONS ASSIMILEES.
MODIFIE ET COMPLETE DANS:
LA 1ERE PARTIE: LES ART. L25,L29 (AL. 1),L38 (1,3,4 ET AJOUT D'UN 7),L56 (2EMEMENT),L82-E; L'INTITULE DE LA SECTION II DU CHAP. II DU TITRE II; LES ART. L101,L116,L117,L118,L134-B,L139,L139-A,L140 (AL. 1 ET 2),L144,L145-A A L145-D,L147,L168,L177-A,L201 (AL. 1),L208 (AL. 1),L235 (AL. 1 ET 2); NOUVEL INTITULE DU II DES SECTIONS I ET II DU CHAP. I DU TITRE IV; LES ART. L257 (AL. 1),L261,L266 (AL. 2),L268,L269-A.
LA 2EME PARTIE: NOUVEL INTITULE DU II DE LA SECTION II DU CHAP. I DU TITRE II COMPLETE PAR UN ART. R23-B-1; L'ART. R24-3; INSERTION AUX A ET B DU III DE LA SECTION II SUSVISEE DES ART. R24-4 ET R26-3; INSERTION DES ART. R30-2,R36-B-1,R81-5 (AVANT LA SECTION I DU CHAP. II DU TITRE II) ET A CETTE SECTION I,D'UN ART. R96-D-1; NOUVEL INTITULE DE LA SECTION II DU CHAP. PRECITE; MODIFIE L'ART. R101-1; INSERE LES ART. R107-2,R108-1,R109-2,R190-3; NOUVEL INTITULE DE LA SECTION I DU CHAP. I DU TITRE III; MODIFIE LES AL. 3 DES ART. R211-1 ET R211-2; COMPLETE LA SECTION I (II) DU CHAP. II DU TITRE III PAR LES ART. R213-4 ET 214-1 ET LA SECTION II (III) PAR LES ART. R235-1,R236-1,R237-1,R238-1; MODIFIE LES ART. R247-2 (AL. 1),R247-6 A R247-9,R247-11; INSERE AU TITRE IV,CHAP. I,SECTIONS I (II: L'ART. R256-8),II (R258-1; NOUVEL INTITULE DU II; L'ART. R268-1); MODIFIE LES ART. R277-3 ET R277-5.
APPLICATION DE L'ART. 11 DE LA LOI 21247 DU 01-03-1951.
ENTREE EN VIGUEUR: 18-08-1993." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000877831", "#text": "Loi du 31 mars 1903", "@sens": "source", "@cidtexte": "JORFTEXT000000877831", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1903-03-31" }, { "@id": "JORFTEXT000000522954", "#text": "Loi du 4 avril 1926", "@sens": "source", "@cidtexte": "JORFTEXT000000522954", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1926-04-04" }, { "@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": "JORFTEXT000000705345", "#text": "Ordonnance n°58-1372 du 29 décembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "JORFARTI000001503841", "@num": "54", "#text": "Ordonnance n°58-1372 du 29 décembre 1958 - art. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "JORFTEXT000000874214", "#text": "Loi n°59-1472 du 28 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "Loi n° 63-1316 du 27 décembre 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000503722", "#text": "Loi n°65-559 du 10 juillet 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000503722", "@numtexte": "65-559", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "JORFTEXT000000508816", "#text": "Loi n°72-1121 du 20 décembre 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@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": "JORFARTI000001688819", "@num": "5", "#text": "Loi n°77-574 du 7 juin 1977 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "JORFARTI000002280023", "@num": "18", "#text": "Loi n°82-594 du 10 juillet 1982 - art. 18", "@sens": "source", "@cidtexte": "JORFTEXT000000691743", "@numtexte": "82-594", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-10" }, { "@id": "JORFTEXT000000501098", "#text": "Loi n°84-148 du 1 mars 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "JORFTEXT000000693911", "#text": "Loi n°85-98 du 25 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFARTI000002280598", "@num": "14", "#text": "Loi n°72-1121 du 20 décembre 1972 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@id": "JORFTEXT000000691743", "#text": "Loi n°82-594 du 10 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691743", "@numtexte": "82-594", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-10" }, { "@id": "JORFTEXT000000333548", "#text": "Ordonnance n°86-1243 du 1 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000333548", "@numtexte": "86-1243", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-12-01" }, { "@id": "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": "JORFTEXT000000356342", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000541388", "#text": "LOI n° 92-677 du 17 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000542278", "#text": "Décret n°92-797 du 17 août 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000542278", "@nortexte": "BUDF9220532D", "@numtexte": "92-797", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "JORFTEXT000000542506", "#text": "Loi n°92-1283 du 11 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000542506", "@nortexte": "AGRX9100211L", "@numtexte": "92-1283", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-11" }, { "@id": "JORFTEXT000000178406", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000725511", "#text": "Décret n°92-1431 du 30 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000725511", "@nortexte": "BUDF9200035D", "@numtexte": "92-1431", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000542542", "#text": "Loi n°92-1446 du 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000542542", "@nortexte": "TEFX9200149L", "@numtexte": "92-1446", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000727314", "#text": "Décret n°93-10 du 4 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000727314", "@nortexte": "BUDF9200061D", "@numtexte": "93-10", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000712658", "#text": "Décret n°93-265 du 26 février 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "JORFTEXT000000178570", "#text": "Décret n°93-311 du 9 mars 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "JORFTEXT000000726542", "#text": "Décret n°93-309 du 9 mars 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "JORFTEXT000000164155", "#text": "Décret n°93-819 du 14 mai 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000164155", "@nortexte": "BUDF9300018D", "@numtexte": "93-819", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-05-14" }, { "@id": "JORFTEXT000000529228", "#text": "Loi n° 93-949 du 26 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000529228", "@nortexte": "ECOX9300016L", "@numtexte": "93-949", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-26" }, { "@id": "LEGIARTI000028312022", "@num": "L101", "#text": "Livre des procédures fiscales - art. L101 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315170", "@num": "L101", "#text": "Livre des procédures fiscales - art. L101 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817260", "@num": "L101", "#text": "Livre des procédures fiscales - art. L101 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315172", "@num": "L102", "#text": "Livre des procédures fiscales - art. L102 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315174", "@num": "L102 A", "#text": "Livre des procédures fiscales - art. L102 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315850", "@num": "L116", "#text": "Livre des procédures fiscales - art. L116 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315218", "@num": "L117", "#text": "Livre des procédures fiscales - art. L117 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315221", "@num": "L118", "#text": "Livre des procédures fiscales - art. L118 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315253", "@num": "L134 B", "#text": "Livre des procédures fiscales - art. L134 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315862", "@num": "L139", "#text": "Livre des procédures fiscales - art. L139 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315299", "@num": "L139 A", "#text": "Livre des procédures fiscales - art. L139 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315865", "@num": "L140", "#text": "Livre des procédures fiscales - art. L140 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315312", "@num": "L144", "#text": "Livre des procédures fiscales - art. L144 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738395", "@num": "L144", "#text": "Livre des procédures fiscales - art. L144 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315314", "@num": "L145 A", "#text": "Livre des procédures fiscales - art. L145 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315321", "@num": "L145 B", "#text": "Livre des procédures fiscales - art. L145 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315327", "@num": "L145 C", "#text": "Livre des procédures fiscales - art. L145 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315333", "@num": "L145 D", "#text": "Livre des procédures fiscales - art. L145 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315342", "@num": "L147", "#text": "Livre des procédures fiscales - art. L147 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315383", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635547", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638057", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315456", "@num": "L198 A", "#text": "Livre des procédures fiscales - art. L198 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815266", "@num": "L198 A", "#text": "Livre des procédures fiscales - art. L198 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914719", "@num": "L198 A", "#text": "Livre des procédures fiscales - art. L198 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315460", "@num": "L201", "#text": "Livre des procédures fiscales - art. L201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315976", "@num": "L208", "#text": "Livre des procédures fiscales - art. L208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315509", "@num": "L235", "#text": "Livre des procédures fiscales - art. L235 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314971", "@num": "L25", "#text": "Livre des procédures fiscales - art. L25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315549", "@num": "L256 A", "#text": "Livre des procédures fiscales - art. L256 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315551", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315553", "@num": "L257 A", "#text": "Livre des procédures fiscales - art. L257 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315561", "@num": "L261", "#text": "Livre des procédures fiscales - art. L261 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316027", "@num": "L268", "#text": "Livre des procédures fiscales - art. L268 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314978", "@num": "L29", "#text": "Livre des procédures fiscales - art. L29 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315686", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315095", "@num": "L80 F", "#text": "Livre des procédures fiscales - art. L80 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315106", "@num": "L80 G", "#text": "Livre des procédures fiscales - art. L80 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315098", "@num": "L80 H", "#text": "Livre des procédures fiscales - art. L80 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315102", "@num": "L80 I", "#text": "Livre des procédures fiscales - art. L80 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315104", "@num": "L80 J", "#text": "Livre des procédures fiscales - art. L80 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028312019", "@num": "L82 C", "#text": "Livre des procédures fiscales - art. L82 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315131", "@num": "L82 C", "#text": "Livre des procédures fiscales - art. L82 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817265", "@num": "L82 C", "#text": "Livre des procédures fiscales - art. 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R258-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316143", "@num": "R26-3", "#text": "Livre des procédures fiscales - art. R26-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316512", "@num": "R268-1", "#text": "Livre des procédures fiscales - art. R268-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024678994", "@num": "R268-1", "#text": "Livre des procédures fiscales - art. 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R30-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316146", "@num": "R36 B-1", "#text": "Livre des procédures fiscales - art. R36 B-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316227", "@num": "R81-5", "#text": "Livre des procédures fiscales - art. R81-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316243", "@num": "R96 D-1", "#text": "Livre des procédures fiscales - art. R96 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°93-1095 du 16 septembre 1993", "MCS_TXT": { "MC": [ "BUDGET", "CODE GENERAL DES IMPOTS", "CGI", "LIVRE DES PROCEDURES FISCALES", "CODIFICATION", "INCORPORATION" ] }, "TITREFULL": "Décret n° 93-1095 du 16 septembre 1993 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000179801", "NOR": "BUDF9300030D", "NUM": "93-1095", "DATE_PUBLI": "1993-09-18", "DATE_TEXTE": "1993-09-16", "NUM_PARUTION": 217, "ORIGINE_PUBLI": "JORF n°217 du 18 septembre 1993", "PAGE_DEB_PUBLI": 13067, "PAGE_FIN_PUBLI": 13071 } }, "META_COMMUN": { "ID": "JORFTEXT000000179801", "URL": "texte/version/JORF/TEXT/00/00/00/17/98/JORFTEXT000000179801.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9931095" } }, "VISAS": { "CONTENU": "
Le Premier ministre,
Sur le rapport du ministre du budget, porte-parole du Gouvernement,
Vu l’article 11 de la loi n° 51-247 du 1er mars 1951 ;
Vu le décret n° 81-859 du 15 septembre 1981 portant codification des textes législatifs concernant les procédures fiscales ;
Vu le décret n° 81-860 du 15 septembre 1981 portant codification des textes réglementaires concernant les procédures fiscales ;
Vu le livre des procédures fiscales ;
Vu les textes codifiés et cités dans le présent décret,
Décrète :" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 16 septembre 1993.

ÉDOUARD BALLADUR

Par le Premier ministre :

Le ministre du budget, porte-parole du Gouvernement,

NICOLAS SARKOZY

" } }, "JORFTEXT000000503722": { "SM": { "CONTENU": "ABROGATION DES ARTICLES 19 & 21 DE LA LOI 62848 DU 26 JUILLET 1962. TRANSFERT DE PROPRIETE DES IMMEUBLES - ESTIMATION DES BIENS." }, "ABRO": { "CONTENU": "TEXTE TOTALEMENT ABROGE ET CODIFIE DANS LA PREMIERE PARTIE DU LIVRE DES PROCEDURES FISCALES A DATER DU 18-08-1993." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705504", "#text": "Ordonnance n°58-997 du 23 octobre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000705504", "@numtexte": "58-997", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-23" }, { "@id": "JORFTEXT000000684041", "#text": "Loi n°62-848 du 26 juillet 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000684041", "@numtexte": "62-848", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1962-07-26" }, { "@id": "JORFTEXT000000699729", "#text": "Décret n°77-392 du 28 mars 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000699729", "@numtexte": "77-392", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-03-28" }, { "@id": "JORFTEXT000000179801", "#text": "DECRET93-1095", "@sens": "cible", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "LEGIARTI000006315227", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315311", "@num": "L144", "#text": "Livre des procédures fiscales - art. L144 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315312", "@num": "L144", "#text": "Livre des procédures fiscales - art. L144 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°65-559 du 10 juillet 1965", "MCS_TXT": { "MC": [ "EXPROPRIATION", "INSALUBRITE", "UTILITE PUBLIQUE", "INDEMNITE D'EXPROPRIATION", "JURIDICTION", "URBANISATION", "URBANISME", "ZONE A URBANISER", "ZUP" ] }, "TITREFULL": "Loi n°65-559 du 10 juillet 1965 MODIFICATION DES ARTICLES 6 (1ERE PHRASE), 12 (AL. 1 & 2), 21 (PARAGR. II ET S.) DE L'ORDONNANCE 58997 DU 23 OCTOBRE 1958" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000503722", "NUM": "65-559", "DATE_PUBLI": "1965-07-11", "DATE_TEXTE": "1965-07-10", "ORIGINE_PUBLI": "JORF du 11 juillet 1965", "PAGE_DEB_PUBLI": 5954 } }, "META_COMMUN": { "ID": "JORFTEXT000000503722", "URL": "texte/version/JORF/TEXT/00/00/00/50/37/JORFTEXT000000503722.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX965559" } } }, "JORFTEXT000000705504": { "SM": { "CONTENU": "Application de la Constitution, et notamment son article 92." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000332141", "#text": "Loi du 16 septembre 1807", "@sens": "source", "@cidtexte": "JORFTEXT000000332141", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1807-09-16" }, { "@id": "LEGIARTI000006847121", "@num": "53", "#text": "Loi n°1807-09-16. du 16 septembre 1807 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332141", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1807-09-16" }, { "@id": "LEGIARTI000006820878", "@num": "20", "#text": "Loi n°1892-12-29 du 29 décembre 1892 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877367", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1892-12-29" }, { "@id": "JORFTEXT000000692640", "#text": "Loi du 18 juillet 1895", "@sens": "source", "@cidtexte": "JORFTEXT000000692640", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1895-07-18" }, { "@id": "JORFTEXT000000315318", "#text": "Loi du 31 juillet 1913", "@sens": "source", "@cidtexte": "JORFTEXT000000315318", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1913-07-31" }, { "@id": "JORFTEXT000000315319", "#text": "Loi du 31 décembre 1913", "@sens": "source", "@cidtexte": "JORFTEXT000000315319", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1913-12-31" }, { "@id": "LEGIARTI000006847139", "@num": "6", "#text": "Loi n°1913-12-31 du 31 décembre 1913 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000315319", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1913-12-31" }, { "@id": "JORFTEXT000000509480", "#text": "Loi du 19 avril 1919", "@sens": "source", "@cidtexte": "JORFTEXT000000509480", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1919-04-19" }, { "@id": "JORFTEXT000000498687", "#text": "LOI du 16 octobre 1919", "@sens": "source", "@cidtexte": "JORFTEXT000000498687", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1919-10-16" }, { "@id": "LEGIARTI000006847028", "@num": "5", "#text": "Loi n°1919-10-16. du 16 octobre 1919 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000498687", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1919-10-16" }, { "@id": "JORFTEXT000000845333", "#text": "Décret-loi du 5 novembre 1926", "@sens": "source", "@cidtexte": "JORFTEXT000000845333", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1926-11-05" }, { "@id": "JORFTEXT000000312974", "#text": "Loi du 2 mai 1930", "@sens": "source", "@cidtexte": "JORFTEXT000000312974", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1930-05-02" }, { "@id": "JORFTEXT000000667663", "#text": "Décret-loi du 8 août 1935", "@sens": "source", "@cidtexte": "JORFTEXT000000667663", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1935-08-08" }, { "@id": "JORFTEXT000000295222", "#text": "Décret-loi du 30 octobre 1935", "@sens": "source", "@cidtexte": "JORFTEXT000000295222", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1935-10-30" }, { "@id": "JORFTEXT000000482905", "#text": "Décret-loi du 30 octobre 1935", "@sens": "source", "@cidtexte": "JORFTEXT000000482905", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1935-10-30" }, { "@id": "JORFTEXT000000668139", "#text": "Décret-loi du 30 octobre 1935", "@sens": "source", "@cidtexte": "JORFTEXT000000668139", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1935-10-30" }, { "@id": "JORFTEXT000000668140", "#text": "Décret-loi du 30 octobre 1935", "@sens": "source", "@cidtexte": "JORFTEXT000000668140", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1935-10-30" }, { "@id": "JORFTEXT000000668141", "#text": "Décret-loi du 30 octobre 1935", "@sens": "source", "@cidtexte": "JORFTEXT000000668141", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1935-10-30" }, { "@id": "JORFTEXT000000844921", "#text": "Décret-loi du 17 juin 1938", "@sens": "source", "@cidtexte": "JORFTEXT000000844921", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1938-06-17" }, { "@id": "JORFTEXT000000480903", "#text": "Décret du 25 octobre 1938", "@sens": "source", "@cidtexte": "JORFTEXT000000480903", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1938-10-25" }, { "@id": "JORFTEXT000000846068", "#text": "Décret-loi du 20 mars 1939", "@sens": "source", "@cidtexte": "JORFTEXT000000846068", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1939-03-20" }, { "@id": "JORFTEXT000000672478", "#text": "Décret-loi du 3 novembre 1939", "@sens": "source", "@cidtexte": "JORFTEXT000000672478", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1939-11-03" }, { "@id": "JORFTEXT000000504366", "#text": "Loi du 11 octobre 1940", "@sens": "source", "@cidtexte": "JORFTEXT000000504366", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1940-10-11" }, { "@id": "JORFTEXT000000876609", "#text": "LOI du 15 février 1941", "@sens": "source", "@cidtexte": "JORFTEXT000000876609", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1941-02-15" }, { "@id": "JORFTEXT000000497440", "#text": "Loi du 27 juin 1941", "@sens": "source", "@cidtexte": "JORFTEXT000000497440", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1941-06-27" }, { "@id": "JORFTEXT000000497692", "#text": "Loi du 12 juillet 1941", "@sens": "source", "@cidtexte": "JORFTEXT000000497692", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1941-07-12" }, { "@id": "JORFTEXT000000571418", "#text": "Loi du 27 septembre 1941", "@sens": "source", "@cidtexte": "JORFTEXT000000571418", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1941-09-27" }, { "@id": "JORFTEXT000000571611", "#text": "Loi du 1 mars 1942", "@sens": "source", "@cidtexte": "JORFTEXT000000571611", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1942-03-01" }, { "@id": "JORFTEXT000000517631", "#text": "Loi du 31 décembre 1942", "@sens": "source", "@cidtexte": "JORFTEXT000000517631", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1942-12-31" }, { "@id": "JORFARTI000001114411", "@num": "56", "#text": "Loi du 31 décembre 1942 - art. 56", "@sens": "source", "@cidtexte": "JORFTEXT000000517631", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1942-12-31" }, { "@id": "JORFTEXT000000848000", "#text": "Décret n°53-984 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000848000", "@numtexte": "53-984", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000509753", "#text": "Loi n°64-1245 du 16 décembre 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000509753", "@numtexte": "64-1245", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-16" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFARTI000001496695", "@num": "58", "#text": "Loi du 31 décembre 1942 - art. 58", "@sens": "source", "@cidtexte": "JORFTEXT000000517631", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1942-12-31" }, { "@id": "JORFTEXT000000886358", "#text": "Ordonnance n°45-852 du 28 avril 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000886358", "@numtexte": "45-852", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-04-28" }, { "@id": "JORFTEXT000000513981", "#text": "Ordonnance n°45-2064 du 8 septembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000513981", "@numtexte": "45-2064", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-08" }, { "@id": "JORFTEXT000000699046", "#text": "Ordonnance n° 45-2497 du 24 octobre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000699046", "@numtexte": "45-2497", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-10-24" }, { "@id": "LEGIARTI000006879517", "@num": "13", "#text": "Ordonnance n°45-2497 du 24 octobre 1945 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699046", "@numtexte": "45-2497", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-10-24" }, { "@id": "JORFTEXT000000704557", "#text": "Ordonnance n°45-2715 du 2 novembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000704557", "@numtexte": "45-2715", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006628091", "@num": "35", "#text": "Loi n°46-628 du 8 avril 1946 - art. 35 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000868448", "@numtexte": "46-628", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1946-04-08" }, { "@id": "JORFTEXT000000868448", "#text": "LOI n° 46-628 du 8 avril 1946", "@sens": "source", "@cidtexte": "JORFTEXT000000868448", "@numtexte": "46-628", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1946-04-08" }, { "@id": "JORFTEXT000000315799", "#text": "Loi n° 47-1465 du 8 août 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000315799", "@numtexte": "47-1465", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1947-08-08" }, { "@id": "JORFARTI000001096498", "@num": "104", "#text": "Loi n° 47-1465 du 8 août 1947 - art. 104", "@sens": "source", "@cidtexte": "JORFTEXT000000315799", "@numtexte": "47-1465", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1947-08-08" }, { "@id": "JORFTEXT000000675530", "#text": "Décret n°53-960 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000675530", "@numtexte": "53-960", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000686963", "#text": "Décret n°53-1172 du 27 novembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000686963", "@numtexte": "53-1172", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-11-27" }, { "@id": "LEGIARTI000006285169", "@num": "35", "#text": "Décret n°55-22 du 4 janvier 1955 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000850274", "@numtexte": "55-22", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-01-04" }, { "@id": "LEGIARTI000042430354", "@num": "35", "#text": "Décret n°55-22 du 4 janvier 1955 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000850274", "@numtexte": "55-22", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-01-04" }, { "@id": "LEGIARTI000022336489", "@num": "35", "#text": "Décret n°55-22 du 4 janvier 1955 - art. 35 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000850274", "@numtexte": "55-22", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-01-04" }, { "@id": "LEGIARTI000006840562", "@num": "ANNEXE 4", "#text": "Décret n°55-216 du 3 février 1955 - art. ANNEXE 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000673452", "@numtexte": "55-216", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-02-03" }, { "@id": "JORFTEXT000000315837", "#text": "LOI n° 57-908 du 7 août 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000315837", "@numtexte": "57-908", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1957-08-07" }, { "@id": "LEGIARTI000006823717", "@num": "1", "#text": "Décret n°58-815 du 9 septembre 1958 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000868971", "@numtexte": "58-815", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1958-09-09" }, { "@id": "JORFTEXT000000871221", "#text": "Circulaire du 10 décembre 1958", "@sens": "cible", "@cidtexte": "JORFTEXT000000871221", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1958-12-10" }, { "@id": "LEGIARTI000006821651", "@num": "1", "#text": "Décret n°58-1316 du 23 décembre 1958 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000852956", "@numtexte": "58-1316", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1958-12-23" }, { "@id": "JORFTEXT000000517181", "#text": "Ordonnance n°58-1447 du 31 décembre 1958", "@sens": "cible", "@cidtexte": "JORFTEXT000000517181", "@numtexte": "58-1447", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-31" }, { "@id": "JORFARTI000002503397", "@num": "1", "#text": "Ordonnance n°58-1447 du 31 décembre 1958 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000517181", "@numtexte": "58-1447", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-31" }, { "@id": "LEGIARTI000006478917", "@num": "4", "#text": "Ordonnance n°59-24 du 3 janvier 1959 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509076", "@numtexte": "59-24", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-03" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance n°59-63 du 6 janvier 1959", "@sens": "cible", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "LEGIARTI000006341067", "@num": "2", "#text": "Ordonnance n°59-115 du 7 janvier 1959 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516487", "@numtexte": "59-115", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-07" }, { "@id": "JORFTEXT000000854042", "#text": "Décret n°59-680 du 19 mai 1959", "@sens": "cible", "@cidtexte": "JORFTEXT000000854042", "@numtexte": "59-680", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-05-19" }, { "@id": "JORFTEXT000000498407", "#text": "Circulaire du 1 septembre 1959", "@sens": "cible", "@cidtexte": "JORFTEXT000000498407", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1959-09-01" }, { "@id": "JORFTEXT000000687645", "#text": "Loi n°60-792 du 2 août 1960", "@sens": "cible", "@cidtexte": "JORFTEXT000000687645", "@numtexte": "60-792", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-08-02" }, { "@id": "JORFARTI000002273776", "@num": "15", "#text": "Loi n°60-792 du 2 août 1960 - art. 15, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000687645", "@numtexte": "60-792", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-08-02" }, { "@id": "LEGIARTI000006853361", "@num": "6", "#text": "Décret n°61-605 du 13 juin 1961 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501843", "@numtexte": "61-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1961-06-13" }, { "@id": "LEGIARTI000006853650", "@num": "34", "#text": "Décret n°61-1195 du 31 octobre 1961 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502739", "@numtexte": "61-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1961-10-31" }, { "@id": "JORFTEXT000000874697", "#text": "Loi n°61-1393 du 20 décembre 1961", "@sens": "cible", "@cidtexte": "JORFTEXT000000874697", "@numtexte": "61-1393", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-12-20" }, { "@id": "JORFARTI000002071477", "@num": "9", "#text": "Loi n°61-1393 du 20 décembre 1961 - art. 9, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000874697", "@numtexte": "61-1393", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-12-20" }, { "@id": "JORFTEXT000000684041", "#text": "Loi n°62-848 du 26 juillet 1962", "@sens": "cible", "@cidtexte": "JORFTEXT000000684041", "@numtexte": "62-848", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1962-07-26" }, { "@id": "JORFTEXT000000684497", "#text": "Loi n°62-898 du 4 août 1962", "@sens": "cible", "@cidtexte": "JORFTEXT000000684497", "@numtexte": "62-898", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "LEGIARTI000006467203", "@num": "11", "#text": "Loi n°62-903 du 4 août 1962 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313970", "@numtexte": "62-903", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000851370", "#text": "Décret n°62-1112 du 21 septembre 1962", "@sens": "cible", "@cidtexte": "JORFTEXT000000851370", "@numtexte": "62-1112", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-09-21" }, { "@id": "LEGIARTI000006840615", "@num": "6", "#text": "Décret n°63-393 du 10 avril 1963 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504817", "@numtexte": "63-393", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-04-10" }, { "@id": "JORFTEXT000000509530", "#text": "Loi n°64-1229 du 14 décembre 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000509530", "@numtexte": "64-1229", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-14" }, { "@id": "LEGIARTI000006846652", "@num": "52", "#text": "Loi n°64-1245 du 16 décembre 1964 - art. 52 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509753", "@numtexte": "64-1245", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1964-12-16" }, { "@id": "JORFTEXT000000851303", "#text": "Décret n°65-97 du 4 février 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000851303", "@numtexte": "65-97", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-02-04" }, { "@id": "LEGIARTI000006534066", "@num": "19", "#text": "Décret n°65-97 du 4 février 1965 - art. 19 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000851303", "@numtexte": "65-97", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-02-04" }, { "@id": "JORFTEXT000000503943", "#text": "Loi n°65-496 du 29 juin 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000503943", "@numtexte": "65-496", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-06-29" }, { "@id": "LEGIARTI000006878669", "@num": "4", "#text": "Loi n°65-498 du 29 juin 1965 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503717", "@numtexte": "65-498", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-06-29" }, { "@id": "JORFTEXT000000320179", "#text": "Loi n°65-504 du 29 juin 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000320179", "@numtexte": "65-504", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-06-29" }, { "@id": "JORFTEXT000000503722", "#text": "Loi n°65-559 du 10 juillet 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000503722", "@numtexte": "65-559", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "JORFARTI000002067967", "@num": "5", "#text": "Loi n°65-559 du 10 juillet 1965 - art. 5, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000503722", "@numtexte": "65-559", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "LEGIARTI000006820894", "@num": "3", "#text": "Loi n°65-561 du 10 juillet 1965 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503949", "@numtexte": "65-561", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "LEGIARTI000006881712", "@num": "26", "#text": "Décret n°65-881 du 18 octobre 1965 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000851338", "@numtexte": "65-881", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-10-18" }, { "@id": "LEGIARTI000006853491", "@num": "8", "#text": "Décret n°66-413 du 17 juin 1966 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000513669", "@numtexte": "66-413", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-06-17" }, { "@id": "LEGIARTI000006853490", "@num": "8", "#text": "Décret n°66-413 du 17 juin 1966 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000513669", "@numtexte": "66-413", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-06-17" }, { "@id": "JORFTEXT000000320647", "#text": "Loi n°66-505 du 12 juillet 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000320647", "@numtexte": "66-505", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-12" }, { "@id": "JORFARTI000001867990", "@num": "6", "#text": "Loi n°66-505 du 12 juillet 1966 - art. 6, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320647", "@numtexte": "66-505", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-12" }, { "@id": "JORFTEXT000000320648", "#text": "Loi n°66-507 du 12 juillet 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000320648", "@numtexte": "66-507", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-12" }, { "@id": "JORFTEXT000000513140", "#text": "Décret n°66-775 du 11 octobre 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000513140", "@numtexte": "66-775", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1966-10-11" }, { "@id": "JORFTEXT000000863205", "#text": "Décret n°66-776 du 11 octobre 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000863205", "@numtexte": "66-776", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1966-10-11" }, { "@id": "JORFTEXT000000503967", "#text": "TENDANT A ACCELERER LA MISE EN OEUVRE DES TRAVAUX NECESSAIRES A LA CONSTRUCTION DE LA PREMIERE LIGNE EXPERIMENTALE DE VEHICULES GUIDES SUR COUSSINS D'AIR (AEROTRAINS) : PROCEDURE EN VUE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLIQUE", "@sens": "cible", "@cidtexte": "JORFTEXT000000503967", "@numtexte": "66-1065", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-12-31" }, { "@id": "LEGIARTI000006527107", "@num": "14", "#text": "Ordonnance n°67-808 du 22 septembre 1967 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000888454", "@numtexte": "67-808", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-22" }, { "@id": "JORFTEXT000000501076", "#text": "Loi n°67-1253 du 30 décembre 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000501076", "@numtexte": "67-1253", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-30" }, { "@id": "JORFARTI000002072654", "@num": "6", "#text": "Loi n°67-1253 du 30 décembre 1967 - art. 6, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000501076", "@numtexte": "67-1253", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-30" }, { "@id": "LEGIARTI000006840624", "@num": "1", "#text": "Décret n°68-386 du 26 avril 1968 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000868343", "@numtexte": "68-386", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1968-04-26" }, { "@id": "LEGIARTI000006571904", "@num": "1", "#text": "Décret n°68-661 du 10 juillet 1968 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000510900", "@numtexte": "68-661", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1968-07-10" }, { "@id": "JORFTEXT000000512971", "#text": "Décision Européenne du 27 février 1969", "@sens": "cible", "@cidtexte": "JORFTEXT000000512971", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1969-02-27" }, { "@id": "JORFTEXT000000676691", "#text": "Décret n°69-825 du 28 août 1969", "@sens": "cible", "@cidtexte": "JORFTEXT000000676691", "@numtexte": "69-825", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-28" }, { "@id": "JORFARTI000001491454", "@num": "64", "#text": "Décret n°69-825 du 28 août 1969 - art. 64, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000676691", "@numtexte": "69-825", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-28" }, { "@id": "JORFTEXT000000851936", "#text": "Décret n°70-307 du 9 avril 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000851936", "@numtexte": "70-307", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1970-04-09" }, { "@id": "LEGIARTI000006840527", "@num": "14", "#text": "Loi n°70-612 du 10 juillet 1970 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693669", "@numtexte": "70-612", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-07-10" }, { "@id": "LEGIARTI000006840533", "@num": "17", "#text": "Loi n°70-612 du 10 juillet 1970 - art. 17 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693669", "@numtexte": "70-612", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-07-10" }, { "@id": "LEGIARTI000006840535", "@num": "18", "#text": "Loi n°70-612 du 10 juillet 1970 - art. 18 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693669", "@numtexte": "70-612", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-07-10" }, { "@id": "LEGIARTI000006840538", "@num": "19", "#text": "Loi n°70-612 du 10 juillet 1970 - art. 19 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693669", "@numtexte": "70-612", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-07-10" }, { "@id": "LEGIARTI000006855555", "@num": "2", "#text": "Décret n°70-836 du 10 septembre 1970 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695741", "@numtexte": "70-836", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-09-10" }, { "@id": "LEGIARTI000006840554", "@num": "1", "#text": "Loi n°70-1263 du 23 décembre 1970 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874450", "@numtexte": "70-1263", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-23" }, { "@id": "JORFTEXT000000511192", "#text": "Décret n°72-194 du 29 février 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000511192", "@numtexte": "72-194", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1972-02-29" }, { "@id": "JORFTEXT000000879363", "#text": "Décret n°72-195 du 29 février 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000879363", "@numtexte": "72-195", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-02-29" }, { "@id": "LEGIARTI000006840564", "@num": "1", "#text": "Décret n°72-387 du 4 mai 1972 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000329340", "@numtexte": "72-387", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-05-04" }, { "@id": "JORFTEXT000000875579", "#text": "Loi n°72-650 du 11 juillet 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000875579", "@numtexte": "72-650", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-11" }, { "@id": "JORFARTI000001681674", "@num": "16", "#text": "Loi n°72-650 du 11 juillet 1972 - art. 16, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000875579", "@numtexte": "72-650", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-11" }, { "@id": "JORFARTI000002471522", "@num": "6", "#text": "Loi n°72-650 du 11 juillet 1972 - art. 6, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000875579", "@numtexte": "72-650", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-11" }, { "@id": "LEGIARTI000006613849", "@num": "14", "#text": "Décret n°73-613 du 5 juillet 1973 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000307285", "@numtexte": "73-613", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-07-05" }, { "@id": "LEGIARTI000006613851", "@num": "16", "#text": "Décret n°73-613 du 5 juillet 1973 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000307285", "@numtexte": "73-613", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-07-05" }, { "@id": "JORFTEXT000000858237", "#text": "Décret n°75-1234 du 23 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000858237", "@numtexte": "75-1234", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-23" }, { "@id": "JORFTEXT000000699207", "#text": "Loi n°75-1328 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000699207", "@numtexte": "75-1328", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-31" }, { "@id": "JORFARTI000001691468", "@num": "34", "#text": "Loi n°75-1328 du 31 décembre 1975 - art. 34, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000699207", "@numtexte": "75-1328", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-31" }, { "@id": "JORFARTI000001309974", "@num": "43", "#text": "Loi n°75-1328 du 31 décembre 1975 - art. 43, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000699207", "@numtexte": "75-1328", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-31" }, { "@id": "LEGITEXT000006062438", "#text": "Décret n°76-1240 du 29 décembre 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323356", "@num": "6", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000699729", "#text": "Décret n°77-392 du 28 mars 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000699729", "@numtexte": "77-392", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-03-28" }, { "@id": "LEGIARTI000006271868", "@num": "2", "#text": "Décret n°77-393 du 28 mars 1977 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699905", "@numtexte": "77-393", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-03-28" }, { "@id": "JORFTEXT000000339241", "#text": "Loi n°78-753 du 17 juillet 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "JORFARTI000002480757", "@num": "58", "#text": "Loi n°78-753 du 17 juillet 1978 - art. 58, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "LEGIARTI000006846985", "@num": "18", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "JORFTEXT000000702722", "#text": "Décision Européenne n°88-157 du 10 mai 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000702722", "@nortexte": "CSCX8810370S", "@numtexte": "88-157", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "1988-05-10" }, { "@id": "JORFTEXT000000804624", "#text": "Décret2004-836", "@sens": "cible", "@cidtexte": "JORFTEXT000000804624", "@nortexte": "JUSC0420451D", "@numtexte": "2004-836", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-20" }, { "@id": "LEGIARTI000006529620", "@num": "85", "#text": "Loi n°2004-1343 du 9 décembre 2004 - art. 85 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000256180", "@nortexte": "FPPX0400010L", "@numtexte": "2004-1343", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-09" }, { "@id": "LEGIARTI000024900108", "@num": "6", "#text": "Ordonnance n° 2011-504 du 9 mai 2011 - art. 6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000023974937", "@nortexte": "INDR1111324R", "@numtexte": "2011-504", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2011-05-09" }, { "@id": "LEGIARTI000023977700", "@num": "6", "#text": "Ordonnance n°2011-504\n du 9 mai 2011 - art. 6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000023974937", "@nortexte": "INDR1111324R", "@numtexte": "2011-504", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2011-05-09" }, { "@id": "JORFARTI000023974979", "@num": "6", "#text": "Ordonnance n°2011-504 du 9 mai 2011 - art. 6, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023974937", "@nortexte": "INDR1111324R", "@numtexte": "2011-504", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2011-05-09" }, { "@id": "JORFARTI000029730690", "@num": "5", "#text": "ORDONNANCE n°2014-1345 du 6 novembre 2014 - art. 5, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029730657", "@nortexte": "JUSC1405261R", "@numtexte": "2014-1345", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "JORFTEXT000000296137", "#text": "Décret du 10 août 1853", "@sens": "source", "@cidtexte": "JORFTEXT000000296137", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1853-08-10" }, { "@id": "JORFTEXT000000332149", "#text": "Loi du 21 mai 1836", "@sens": "source", "@cidtexte": "JORFTEXT000000332149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1836-05-21" }, { "@id": "JORFTEXT000000332389", "#text": "Loi du 8 juin 1864", "@sens": "source", "@cidtexte": "JORFTEXT000000332389", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1864-06-08" }, { "@id": "JORFTEXT000000332390", "#text": "Loi du 21 juin 1865 relative aux associations syndicales", "@sens": "source", "@cidtexte": "JORFTEXT000000332390", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1865-06-21" }, { "@id": "JORFTEXT000000479416", "#text": "Décret du 26 mars 1852", "@sens": "source", "@cidtexte": "JORFTEXT000000479416", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1852-03-26" }, { "@id": "LEGIARTI000006840077", "@num": "L11-1", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L11-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840078", "@num": "L11-1", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840081", "@num": "L11-2", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L11-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840082", "@num": "L11-2", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L11-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840083", "@num": "L11-3", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L11-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840085", "@num": "L11-5", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L11-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840087", "@num": "L11-6", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L11-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840088", "@num": "L11-7", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L11-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840090", "@num": "L11-8", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L11-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840089", "@num": "L11-8", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L11-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840091", "@num": "L11-8", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L11-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840095", "@num": "L12-1", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L12-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840096", "@num": "L12-1", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L12-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840169", "@num": "L12-2", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L12-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840170", "@num": "L12-2", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L12-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840171", "@num": "L12-3", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L12-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840172", "@num": "L12-3", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L12-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840173", "@num": "L12-3", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L12-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840098", "@num": "L12-4", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L12-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840176", "@num": "L12-5", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L12-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840174", "@num": "L12-5", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L12-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840175", "@num": "L12-5", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L12-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840177", "@num": "L12-5", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L12-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840099", "@num": "L12-6", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L12-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840100", "@num": "L13-1", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L13-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840114", "@num": "L13-10", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L13-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840115", "@num": "L13-10", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L13-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840116", "@num": "L13-11", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L13-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840117", "@num": "L13-11", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L13-11 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840121", "@num": "L13-13", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L13-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840122", "@num": "L13-14", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L13-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840179", "@num": "L13-15", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L13-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840178", "@num": "L13-15", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L13-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840180", "@num": "L13-15", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L13-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840181", "@num": "L13-16", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L13-16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840182", "@num": "L13-16", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L13-16 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840183", "@num": "L13-17", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L13-17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840184", "@num": "L13-17", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L13-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840123", "@num": "L13-18", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L13-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840124", "@num": "L13-18", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L13-18 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840125", "@num": "L13-19", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L13-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840102", "@num": "L13-2", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L13-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840103", "@num": "L13-2", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. 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L212-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815447", "@num": "L312-10", "#text": "Code de l'urbanisme - art. L312-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815443", "@num": "L312-6", "#text": "Code de l'urbanisme - art. L312-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815444", "@num": "L312-7", "#text": "Code de l'urbanisme - art. L312-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815470", "@num": "L313-9", "#text": "Code de l'urbanisme - art. L313-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815480", "@num": "L314-4", "#text": "Code de l'urbanisme - art. L314-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815572", "@num": "L322-6", "#text": "Code de l'urbanisme - art. L322-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815571", "@num": "L322-6", "#text": "Code de l'urbanisme - art. L322-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815573", "@num": "L322-6", "#text": "Code de l'urbanisme - art. L322-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815577", "@num": "L322-7", "#text": "Code de l'urbanisme - art. L322-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815578", "@num": "L322-7", "#text": "Code de l'urbanisme - art. L322-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818443", "@num": "R*312-10", "#text": "Code de l'urbanisme - art. R*312-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818435", "@num": "R*312-2", "#text": "Code de l'urbanisme - art. R*312-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818805", "@num": "R*332-3", "#text": "Code de l'urbanisme - art. R*332-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818286", "@num": "R*333-4", "#text": "Code de l'urbanisme - art. R*333-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818549", "@num": "R314-3", "#text": "Code de l'urbanisme - art. R314-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006692239", "@num": "L42", "#text": "Code de la santé publique - art. L42 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006694427", "@num": "L746", "#text": "Code de la santé publique - art. L746 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899591", "@num": "R*2-1", "#text": "Code des débits de boissons et des mesures contre - art. R*2-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075115", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899618", "@num": "R*2-4", "#text": "Code des débits de boissons et des mesures contre - art. R*2-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075115", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899655", "@num": "R*2-8", "#text": "Code des débits de boissons et des mesures contre - art. R*2-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075115", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006465524", "@num": "L55", "#text": "Code des postes et des communications électronique - art. L55 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070987", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006465523", "@num": "L55", "#text": "Code des postes et des communications électronique - art. L55 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070987", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006465521", "@num": "L55", "#text": "Code des postes et des communications électronique - art. L55 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070987", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006465522", "@num": "L55", "#text": "Code des postes et des communications électronique - art. L55 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070987", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006465525", "@num": "L55", "#text": "Code des postes et des communications électronique - art. L55 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070987", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006350798", "@num": "R148-1", "#text": "Code du domaine de l'Etat - art. R148-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006846092", "@num": "51", "#text": "Code du domaine public fluvial et de la navigation - art. 51 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074237", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580180", "@num": "406", "#text": "Code rural ancien - art. 406 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006579435", "@num": "68", "#text": "Code rural ancien - art. 68 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006363436", "@num": "2", "#text": "Décret n°1852-03-26 du 26 mars 1852 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000479416", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1852-03-26" }, { "@id": "LEGIARTI000006821392", "@num": "35", "#text": "Décret n°1853-08-10. du 10 août 1853 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000296137", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1853-08-10" }, { "@id": "LEGIARTI000006821393", "@num": "36", "#text": "Décret n°1853-08-10. du 10 août 1853 - art. 36 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000296137", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1853-08-10" }, { "@id": "LEGIARTI000006821394", "@num": "37", "#text": "Décret n°1853-08-10. du 10 août 1853 - art. 37 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000296137", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1853-08-10" }, { "@id": "LEGIARTI000006315311", "@num": "L144", "#text": "Livre des procédures fiscales - art. L144 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315312", "@num": "L144", "#text": "Livre des procédures fiscales - art. L144 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006847881", "@num": "18", "#text": "Loi n°1865-06-21 du 21 juin 1865 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074259", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1865-06-21" }, { "@id": "LEGIARTI000006820765", "@num": "3", "#text": "Loi n°1933-07-11. du 11 juillet 1933 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074080", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1933-07-11" } ] }, "TITRE": "Ordonnance n° 58-997 du 23 octobre 1958", "MCS_TXT": { "MC": [ "SANTE PUBLIQUE", "ARTICLE 92", "EXPROPRIATION", "BAIL", "LOYER", "UTILITE PUBLIQUE", "ENERGIE", "TRAVAIL PUBLIC", "EQUIPEMENT NATIONAL", "ENERGIE HYDRAULIQUE", "NATIONALISATION DE L'ELECTRICITE ET DU GAZ", "TRANSPORT TERRESTRE", "ELECTRICITE", "PLUS-VALUE", "NATIONALISATION", "IMMOBILIER", "GAZ", "DECLARATION D'UTILITE PUBLIQUE", "DEFENSE NATIONALE", "OPERATION IMMOBILIERE" ] }, "TITREFULL": "Ordonnance n° 58-997 du 23 octobre 1958 portant réforme des règles relatives à l'expropriation pour cause d'utilité publique" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000705504", "NUM": "58-997", "DATE_PUBLI": "1958-10-24", "DATE_TEXTE": "1958-10-23", "ORIGINE_PUBLI": "JORF du 24 octobre 1958", "PAGE_DEB_PUBLI": 9694, "PAGE_FIN_PUBLI": 9699 } }, "META_COMMUN": { "ID": "JORFTEXT000000705504", "URL": "texte/version/JORF/TEXT/00/00/00/70/55/JORFTEXT000000705504.xml", "NATURE": "ORDONNANCE", "ORIGINE": "JORF", "ANCIEN_ID": "1OR958997" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000705504", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315312", "typelien": "CONCORDANCE" }, { "texte_version_id": "JORFTEXT000000179801", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315312", "typelien": "CODIFICATION" }, { "texte_version_id": "JORFTEXT000000503722", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315312", "typelien": "CONCORDANCE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006315312", "liens_entrants": true }

Article L144 AUTONOME MODIFIE, en vigueur du 18/08/1993 au 01/01/2015 (Livre des procédures fiscales)