{ "article": { "LEGIARTI000006315616": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006315616", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315616.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL003AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 66 1 (AL. 3)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 66 1 (AL. 3)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006307971", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307059", "@num": "64", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 64 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 20 juillet 1984", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1998-12-09 5E-6-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000508816", "#text": "LOI 72-1121 1972-12-20 ART. 7 III", "@sens": "source", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@id": "LEGIARTI000006317397", "@num": "86", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 86 () JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000031757493", "@num": "33", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 33", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163086", "@fin": "2016-01-01", "#text": "Section I :", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147325", "@fin": "2016-01-01", "#text": "Chapitre premier :", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133961", "@fin": "2999-01-01", "#text": "Titre premier :", "@debut": "2016-01-01" } ] }, "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": "LEGIARTI000006315615", "@fin": "1983-12-30", "@num": "L3", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006315616", "@fin": "2016-01-01", "@num": "L3", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les départements où des productions agricoles spécialisées ne font pas l'objet d'une évaluation spéciale, les exploitants agricoles qui se livrent à ces productions peuvent être imposés sur la base des forfaits établis pour les mêmes productions dans un département comportant le même type de production.
\n
" } }, "LEGIARTI000006317397": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "86", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006317397", "URL": "article/LEGI/ARTI/00/00/06/31/73/LEGIARTI000006317397.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECSXXXXXX086AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006315616", "@num": "L3", "#text": "Livre des procédures fiscales - art. L3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147426", "@fin": "2999-01-01", "#text": "b : Mesures agricoles", "@debut": "1984-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134051", "@fin": "2999-01-01", "#text": "A : Mesures fiscales", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114680", "@fin": "2999-01-01", "#text": "Titre II : Dispositions permanentes", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084508", "@fin": "2999-01-01", "#text": "Deuxième partie : Moyens des services et dispositions spéciales", "@debut": "1983-12-30" } ] }, "@cid": "JORFTEXT000000319977", "@num": "83-1179", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°83-1179 du 29 décembre 1983 DE FINANCES POUR 1984", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000319977", "@c_titre_court": "Loi n°83-1179 du 29 décembre 1983" }, { "@fin": "2999-01-01", "#text": "Loi n° 83-1179 du 29 décembre 1983 de finances pour 1984 (1)", "@debut": "1984-01-01", "@id_txt": "LEGITEXT000006068781", "@c_titre_court": "Loi n° 83-1179 du 29 décembre 1983" } ], "@date_publi": "1983-12-30", "@date_signature": "1983-12-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006317397", "@fin": "2999-01-01", "@num": "86", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000031757493": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "33", "ETAT": "MODIFIE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2015-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000031757493", "URL": "article/LEGI/ARTI/00/00/31/75/74/LEGIARTI000031757493.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031815621", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815573", "@num": "1651 A", "#text": "Code général des impôts, CGI. - art. 1651 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815569", "@num": "1651 D", "#text": "Code général des impôts, CGI. - art. 1651 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178416", "@num": "1652", "#text": "Code général des impôts, CGI. - art. 1652 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815550", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815597", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815581", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328598", "@num": "64", "#text": "Code général des impôts, CGI. - art. 64 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031763527", "@num": "64 bis", "#text": "Code général des impôts, CGI. - art. 64 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302470", "@num": "65", "#text": "Code général des impôts, CGI. - art. 65 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302471", "@num": "65 A", "#text": "Code général des impôts, CGI. - art. 65 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302472", "@num": "65 B", "#text": "Code général des impôts, CGI. - art. 65 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815734", "@num": "69", "#text": "Code général des impôts, CGI. - art. 69 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307072", "@num": "69 A", "#text": "Code général des impôts, CGI. - art. 69 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307780", "@num": "69 B", "#text": "Code général des impôts, CGI. - art. 69 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815713", "@num": "70", "#text": "Code général des impôts, CGI. - art. 70 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815728", "@num": "71", "#text": "Code général des impôts, CGI. - art. 71 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815702", "@num": "76", "#text": "Code général des impôts, CGI. - art. 76 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314936", "@num": "L1", "#text": "Livre des procédures fiscales - art. L1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315221", "@num": "L118", "#text": "Livre des procédures fiscales - art. L118 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315614", "@num": "L2", "#text": "Livre des procédures fiscales - art. L2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315616", "@num": "L3", "#text": "Livre des procédures fiscales - art. L3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315618", "@num": "L4", "#text": "Livre des procédures fiscales - art. L4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815809", "@num": "L731-15", "#text": "Code rural et de la pêche maritime - art. L731-15 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815803", "@num": "L731-16", "#text": "Code rural et de la pêche maritime - art. L731-16 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815800", "@num": "L731-19", "#text": "Code rural et de la pêche maritime - art. L731-19 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815792", "@num": "L731-20", "#text": "Code rural et de la pêche maritime - art. L731-20 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033158428", "@fin": "2999-01-01", "#text": "I. - MESURES FISCALES NON RATTACHÉES", "@debut": "2015-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031757281", "@fin": "2999-01-01", "#text": "Titre IV : DISPOSITIONS PERMANENTES", "@debut": "2015-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000033158408", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2015-12-31" } ] }, "@cid": "JORFTEXT000031733082", "@nor": "FCPX1525022L", "@num": "2015-1786", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000031733082", "@c_titre_court": "LOI n° 2015-1786 du 29 décembre 2015" }, { "@fin": "2999-01-01", "#text": "LOI n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 (1)", "@debut": "2015-12-31", "@id_txt": "LEGITEXT000031757275", "@c_titre_court": "LOI n° 2015-1786 du 29 décembre 2015" } ], "@date_publi": "2015-12-30", "@date_signature": "2015-12-29", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031757493", "@fin": "2017-01-01", "@num": "33", "@etat": "MODIFIE", "@debut": "2015-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033726794", "@fin": "2018-01-01", "@num": "33", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036432509", "@fin": "2999-01-01", "@num": "33", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000031733125", "@fin": "2999-01-01", "@num": "33", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I à III. - A abrogé les dispositions suivantes :

- Livre des procédures fiscales
\nArt. L1, Art. L2, Art. L3, Art. L4, Art. L118\n
\n

A modifié les dispositions suivantes :

- Code général des impôts, CGI.
Art. 64 bis, Art. 69, Art. 70, Art. 71, Art. 76, Art. 158, Art. 206, Art. 238 bis K, Art. 1651 A, Art. 1651 D, Art. 1655 sexies\n
\n

A abrogé les dispositions suivantes :

- Code général des impôts, CGI.
\nArt. 64, Art. 65, Art. 65 A, Art. 65 B, Art. 69 A, Art. 69 B, Art. 1652\n
\n

A modifié les dispositions suivantes :

- Code rural et de la pêche maritime
\nArt. L731-15, Art. L731-16, Art. L731-19, Art. L731-20\n
\n

IV. - Au titre des années 2016 et 2017 et sous réserve du troisième alinéa du I de l'article 64 bis du code général des impôts, le bénéfice imposable prévu à ce même article, avant prise en compte des plus ou moins-values provenant de la cession des biens affectés à l'exploitation, est égal, respectivement :
\n
1° A la moyenne des bénéfices forfaitaires agricoles de 2014 et de 2015 et des recettes de 2016 diminuées d'un abattement de 87 % ;
\n
2° A la moyenne du bénéfice forfaitaire agricole de 2015 et des recettes de 2016 et de 2017 diminuées d'un abattement de 87 %.
\n
Pour les agriculteurs concernés par une augmentation significative des cotisations sociales dues au titre des années 2017 à 2021, un fonds d'accompagnement de la réforme, exceptionnel et transitoire sur une durée de cinq ans de 2017 à 2021, est mis en œuvre par la Caisse centrale de la mutualité sociale agricole sur la base de crédits d'Etat délégués à cette dernière, à hauteur de 8 millions d'euros pour les années 2017 à 2019, de 6 millions d'euros pour l'année 2020 et de 3 millions d'euros pour l'année 2021. Les modalités d'utilisation de ce fonds sont précisées par décret.
\n
V. - Les I et II s'appliquent à compter de l'imposition des revenus de l'année 2016. Les premières révisions triennales mentionnées au VI de l'article 69 du code général des impôts et au second alinéa du 1° de l'article 71 du même code prennent effet à compter du 1er janvier 2017.
\n
VI. - Le III est applicable aux cotisations et contributions sociales dues au titre des périodes courant à compter du 1er janvier 2017. Toutefois, l'assiette des cotisations et contributions sociales des années 2017 et 2018 est déterminée selon les modalités prévues au IV.
\n
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"JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "JORFTEXT000000874213", "#text": "Loi n°59-1454 du 26 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "LEGIARTI000006272792", "@num": "4", "#text": "Loi n°69-717 du 8 juillet 1969 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "JORFTEXT000000878389", "#text": "Loi n°69-717 du 8 juillet 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "JORFARTI000002276980", "@num": "4", "#text": "Loi n°69-717 du 8 juillet 1969 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "JORFTEXT000000512187", "#text": "Loi n°70-1058 du 19 novembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000512187", "@numtexte": "70-1058", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1970-11-19" }, { "@id": "JORFTEXT000000693424", "#text": "Loi n°70-1199 du 21 décembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFARTI000002276981", "@num": "9", "#text": "Loi n°70-1199 du 21 décembre 1970 - art. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFTEXT000000874699", "#text": "Loi n°71-1025 du 24 décembre 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000874699", "@numtexte": "71-1025", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-12-24" }, { "@id": "JORFARTI000001867408", "@num": "15", "#text": "Loi n°71-1025 du 24 décembre 1971 - art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000874699", "@numtexte": "71-1025", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-12-24" }, { "@id": "JORFTEXT000000687436", "#text": "Loi n°71-1061 du 29 décembre 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "JORFARTI000002472154", "@num": "66", "#text": "Loi n°71-1061 du 29 décembre 1971 - art. 66", "@sens": "source", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "JORFTEXT000000335251", "#text": "Décret n°72-1123 du 20 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000335251", "@numtexte": "72-1123", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-20" }, { "@id": "JORFTEXT000000509991", "#text": "Décret n°72-1125 du 20 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000509991", "@numtexte": "72-1125", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-20" }, { "@id": "JORFTEXT000000510226", "#text": "Décret n°72-1171 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000510226", "@numtexte": "72-1171", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000510456", "#text": "Décret n°72-1172 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000510456", "@numtexte": "72-1172", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000335473", "#text": "Décret n°72-1173 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000335473", "@numtexte": "72-1173", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGITEXT000006068422", "#text": "Loi n°72-1121 du 20 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@id": "LEGIARTI000006272847", "@num": "14", "#text": "Loi n°72-1121 du 20 décembre 1972 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@id": "LEGIARTI000006272848", "@num": "53", "#text": "Loi n°72-1121 du 20 décembre 1972 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@id": "LEGIARTI000006272849", "@num": "62", "#text": "Loi n°72-1121 du 20 décembre 1972 - art. 62 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@id": "JORFTEXT000000510457", "#text": "Décret n°72-1174 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000510457", "@numtexte": "72-1174", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000695972", "#text": "Décret n°72-1175 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000695972", "@numtexte": "72-1175", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000335474", "#text": "Décret n°72-1176 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000335474", "@numtexte": "72-1176", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000335691", "#text": "Décret n°72-1177 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000335691", "@numtexte": "72-1177", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000510458", "#text": "Décret n°72-1178 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000510458", "@numtexte": "72-1178", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000695973", "#text": "Décret n°72-1179 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000695973", "@numtexte": "72-1179", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000695975", "#text": "Décret n°72-1180 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000695975", "@numtexte": "72-1180", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000510459", "#text": "Décret n°72-1181 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000510459", "@numtexte": "72-1181", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000335475", "#text": "Décret n°72-1182 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000335475", "@numtexte": "72-1182", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000335476", "#text": "Décret n°72-1183 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000335476", "@numtexte": "72-1183", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000510460", "#text": "Décret n°72-1184 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000510460", "@numtexte": "72-1184", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000510461", "#text": "Décret n°72-1185 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000510461", "@numtexte": "72-1185", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000880071", "#text": "Décret n°72-1186 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000880071", "@numtexte": "72-1186", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000335477", "#text": "Décret n°72-1187 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000335477", "@numtexte": "72-1187", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000510462", "#text": "Décret n°72-1188 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000510462", "@numtexte": "72-1188", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000335478", "#text": "Décret n°72-1189 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000335478", "@numtexte": "72-1189", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000335479", "#text": "Décret n°72-1190 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000335479", "@numtexte": "72-1190", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000510236", "#text": "Décret n°72-1191 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000510236", "@numtexte": "72-1191", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000880073", "#text": "Décret n°72-1192 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000880073", "@numtexte": "72-1192", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000510237", "#text": "Décret n°72-1193 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000510237", "@numtexte": "72-1193", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000880074", "#text": "Décret n°72-1194 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000880074", "@numtexte": "72-1194", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000335480", "#text": "Décret n°72-1195 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000335480", "@numtexte": "72-1195", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000335481", "#text": "Décret n°72-1196 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000335481", "@numtexte": "72-1196", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000880075", "#text": "Décret n°72-1197 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000880075", "@numtexte": "72-1197", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000335482", "#text": "Décret n°72-1198 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000335482", "@numtexte": "72-1198", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000885815", "#text": "Décret n°72-1199 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000885815", "@numtexte": "72-1199", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000510238", "#text": "Décret n°72-1200 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000510238", "@numtexte": "72-1200", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000853671", "#text": "Arrêté du 1 février 1973", "@sens": "cible", "@cidtexte": "JORFTEXT000000853671", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1973-02-01" }, { "@id": "JORFTEXT000000875967", "#text": "Décret n°73-967 du 16 octobre 1973", "@sens": "cible", "@cidtexte": "JORFTEXT000000875967", "@numtexte": "73-967", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-10-16" }, { "@id": "JORFTEXT000000509756", "#text": "Loi n°73-1150 du 27 décembre 1973", "@sens": "cible", "@cidtexte": "JORFTEXT000000509756", "@numtexte": "73-1150", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1973-12-27" }, { "@id": "JORFARTI000001867531", "@num": "30", "#text": "Loi n°73-1150 du 27 décembre 1973 - art. 30, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509756", "@numtexte": "73-1150", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1973-12-27" }, { "@id": "LEGIARTI000006272973", "@num": "25", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFTEXT000000522254", "#text": "Loi n°76-1232 du 29 décembre 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFARTI000001138019", "@num": "22", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 22, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000704549", "#text": "Loi n°77-1467 du 30 décembre 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "LEGIARTI000006273081", "@num": "36", "#text": "Loi n°77-1467 du 30 décembre 1977 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFARTI000001117889", "@num": "36", "#text": "Loi n°77-1467 du 30 décembre 1977 - art. 36, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "LEGIARTI000006273169", "@num": "45", "#text": "Loi n°78-1239 du 29 décembre 1978 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000874168", "#text": "Décret n°79-146 du 14 février 1979", "@sens": "cible", "@cidtexte": "JORFTEXT000000874168", "@numtexte": "79-146", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-02-14" }, { "@id": "JORFARTI000002077729", "@num": "2", "#text": "Décret n°79-146 du 14 février 1979 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000874168", "@numtexte": "79-146", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-02-14" }, { "@id": "LEGITEXT000006063482", "#text": "Décret n°81-359 du 9 avril 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000858030", "@numtexte": "81-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-04-09" }, { "@id": "LEGIARTI000006323721", "@num": "1", "#text": "Décret n°81-359 du 9 avril 1981 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858030", "@numtexte": "81-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-04-09" }, { "@id": "LEGIARTI000006323722", "@num": "2", "#text": "Décret n°81-359 du 9 avril 1981 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858030", "@numtexte": "81-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-04-09" }, { "@id": "LEGIARTI000006323723", "@num": "3", "#text": "Décret n°81-359 du 9 avril 1981 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858030", "@numtexte": "81-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-04-09" }, { "@id": "LEGIARTI000006323724", "@num": "4", "#text": "Décret n°81-359 du 9 avril 1981 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858030", "@numtexte": "81-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-04-09" }, { "@id": "LEGIARTI000006323725", "@num": "5", "#text": "Décret n°81-359 du 9 avril 1981 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858030", "@numtexte": "81-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-04-09" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 du 29 décembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274231", "@num": "5", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000002071794", "@num": "5", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 5, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000878789", "#text": "Décision Européenne n°85-139 du 8 août 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000878789", "@numtexte": "85-139", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "1985-08-08" }, { "@id": "JORFARTI000002469275", "@num": "3", "#text": "Décision Européenne n°85-139 du 8 août 1985 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000878789", "@numtexte": "85-139", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "1985-08-08" }, { "@id": "JORFTEXT000000312597", "#text": "Décret n°86-1086 du 7 octobre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFARTI000001867752", "@num": "1", "#text": "Décret n°86-1086 du 7 octobre 1986 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFTEXT000000179801", "#text": "DECRET93-1095", "@sens": "cible", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "JORFTEXT000000559120", "#text": "LOI96-142", "@sens": "cible", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000197995", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000197995", "@nortexte": "DEFF9701098A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-01-21" }, { "@id": "JORFTEXT000000553963", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000553963", "@nortexte": "ECOL9700108A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-10-23" }, { "@id": "JORFTEXT000000776124", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000776124", "@nortexte": "DEFF0201193A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-01-31" }, { "@id": "LEGIARTI000006345795", "@num": "L221-10", "#text": "CODE DES COMMUNES. - art. L221-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295777", "@num": "317 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 terdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301686", "@num": "155 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301702", "@num": "155 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312208", "@num": "1599 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307700", "@num": "39 quaterdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quaterdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307072", "@num": "69 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 69 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302490", "@num": "72", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615093", "@num": "265 quater", "#text": "Code des douanes - art. 265 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794384", "@num": "L136 bis", "#text": "Code des pensions militaires d'invalidité et des v - art. L136 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794487", "@num": "L209", "#text": "Code des pensions militaires d'invalidité et des v - art. L209 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794575", "@num": "L256", "#text": "Code des pensions militaires d'invalidité et des v - art. L256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794262", "@num": "L52-2", "#text": "Code des pensions militaires d'invalidité et des v - art. L52-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794267", "@num": "L54", "#text": "Code des pensions militaires d'invalidité et des v - art. L54 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580917", "@num": "1106-1", "#text": "Code rural ancien - art. 1106-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580921", "@num": "1106-2", "#text": "Code rural ancien - art. 1106-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581008", "@num": "1121", "#text": "Code rural ancien - art. 1121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581025", "@num": "1122", "#text": "Code rural ancien - art. 1122 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316013", "@num": "L255", "#text": "Livre des procédures fiscales - art. L255 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316014", "@num": "L255", "#text": "Livre des procédures fiscales - art. L255 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316015", "@num": "L256", "#text": "Livre des procédures fiscales - art. L256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316016", "@num": "L256", "#text": "Livre des procédures fiscales - art. L256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316017", "@num": "L256", "#text": "Livre des procédures fiscales - art. L256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315558", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315560", "@num": "L261", "#text": "Livre des procédures fiscales - art. L261 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315561", "@num": "L261", "#text": "Livre des procédures fiscales - art. L261 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315615", "@num": "L3", "#text": "Livre des procédures fiscales - art. L3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315616", "@num": "L3", "#text": "Livre des procédures fiscales - art. L3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°72-1121 du 20 décembre 1972", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1973", "LOI DE FINANCES", "SANCTION", "RESSORTISSANT COMMUNAUTAIRE", "PRIME", "ROUTE", "PARIS", "SOCIETE COMMERCIALE", "PRODUIT PETROLIER", "FAC", "PRESSE", "AGGLOMERATION PARISIENNE", "SOCIETE", "RENTE VIAGERE", "COLLECTIVITE LOCALE", "PLUS-VALUE", "PARTICIPATION", "DEDUCTION", "COMMUNE", "CONDITION DE SEJOUR", "TAXE DEPARTEMENTALE", "DEPARTEMENT", "CONDITION D'ENTREE", "ACTION", "COMBUSTIBLE LIQUIDE", "CODE", "CINEMA", "ALCOOL", "IMPOT SUR LE REVENU", "TAXE COMMUNALE", "VEHICULE A MOTEUR", "VICTIME DE GUERRE", "RECOUVREMENT", "FONDS D'ACTION CONJONCTURELLE", "EXONERATION", "CHAMBRE DE METIERS", "FONDS DE SOUTIEN", "TAXE DE SORTIE DE FILM", "ABATTEMENT", "TVA", "RHUM", "FONDS NATIONAL DE SOLIDARITE", "LEGION", "PERCEPTION ANNUELLE DE TAXE PARAFISCALE", "CONTROLE FISCAL", "ENTREPRISE", "BENEFICE AGRICOLE", "INVESTISSEMENT ROUTIER", "ANCIEN COMBATTANT", "FONDATION DE FRANCE", "SERVICE DE POLICE", "BENEFICE COMMERCIAL", "CONTRAT D'ASSURANCE", "PERSONNE PHYSIQUE", "REGIME DU FORFAIT", "FORMATION PROFESSIONNELLE", "TAXE POUR FRAIS", "NOM COLLECTIF", "ANONYME", "FRAIS", "MODIFICATION", "HYDROCARBURE", "CREATION", "COMBUSTIBLE", "IMPOT", "BONIFICATION D'INTERET", "HLM", "AUTORISATION", "REPRESSION DE LA FRAUDE FISCALE", "ORGANISATION DES POUVOIRS PUBLICS", "COMPTE DE COMMERCE", "DROIT D'ENREGISTREMENT", "ETRANGER", "TRAVAIL", "FRAUDE FISCALE", "DISTRICT DE LA REGION PARISIENNE", "EMPRUNT", "CONSTRUCTION", "URBANISME", "REGIME FISCAL", "BENEFICE INDUSTRIEL", "PRODUCTION", "DEGREVEMENT DE LA TAXE INTERIEURE DE CONSOMMATION", "FONDS SPECIAL", "TAXE PARAFISCALE", "FORMATION PROFESSIONNELLE CONTINUE", "RESPONSABILITE LIMITEE", "VOIE DEPARTEMENTALE", "CENTRE DE GESTION", "BENEFICE REEL", "PROVISION", "GESTION", "ROUTE DEPARTEMENTALE", "PARLEMENT", "VIN", "AIDE A LA CONSTRUCTION", "PMG", "CODE RURAL", "TAXE INTERIEURE DE CONSOMMATION", "COMMUNICATION AVEC LE PARLEMENT", "COMPTE SPECIAL", "VIGNETTE", "CIRCULATION", "PRET DE L'ETAT", "POLICE D'ETAT", "EDUCATION PERMANENTE", "ALLOCATION SUPPLEMENTAIRE", "CHARGE", "PROGRAMME", "CHEMIN DEPARTEMENTAL", "DEPENSE", "PRIME A LA CONSTRUCTION", "TAXE", "FONDATION", "RETRAITE", "PENSION", "DROIT DE TIMBRE", "CREDIT DE PAIEMENT" ] }, "TITREFULL": "Loi n°72-1121 du 20 décembre 1972 DE FINANCES POUR 1973" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000508816", "NUM": "72-1121", "DATE_PUBLI": "1972-12-21", "DATE_TEXTE": "1972-12-20", "ORIGINE_PUBLI": "JORF du 21 décembre 1972", "PAGE_DEB_PUBLI": 13219 } }, "META_COMMUN": { "ID": "JORFTEXT000000508816", "URL": "texte/version/JORF/TEXT/00/00/00/50/88/JORFTEXT000000508816.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9721121" } } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000508816", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315616", "typelien": "CONCORDANCE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006315616", "liens_entrants": true }

Article L3 AUTONOME ABROGE, en vigueur du 30/12/1983 au 01/01/2016 (Livre des procédures fiscales)