{ "article": { "LEGIARTI000006315707": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L65", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-12-31", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315707", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315707.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL065AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 1934-07-20 ANNEXE ART. 18, ART. 24, ART. 91, ART. 128", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 ART. 107", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 42 3", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000879848", "#text": "LOI 76-660 1976-07-19 ART. 8 I", "@sens": "source", "@cidtexte": "JORFTEXT000000879848", "@numtexte": "76-660", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "JORFTEXT000000699569", "#text": "LOI 76-1234 1976-12-29 ART. 15 (AL. 1 1RE PHRASE)", "@sens": "source", "@cidtexte": "JORFTEXT000000699569", "@numtexte": "76-1234", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147350", "@fin": "1989-07-14", "#text": "PROCEDURES D'IMPOSITION D'OFFICE.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133970", "@fin": "1989-07-14", "#text": "LE DROIT DE CONTROLE DE L'ADMINISTRATION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315707", "@fin": "1985-12-31", "@num": "L65", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315708", "@fin": "1999-03-31", "@num": "L65", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315709", "@fin": "2999-01-01", "@num": "L65", "@etat": "VIGUEUR", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les cas limitativement énumérés à la présente section, les revenus ou bénéfices imposables des contribuables et les éléments servant au calcul des taxes sur le chiffre d'affaires sont taxés, évalués ou rectifiés d'office.
\n
" } } }, "texte_version": { "JORFTEXT000000509287": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CODE GENERAL DES IMPOTS (LIVRE DES PROCEDURES FISCALES (2EME PARTIE)) ART. 48 (AL. 2,1),ART. 2 ET 3-1 CODIFIES DANS LA PREMIERE PARTIE DU LIVRE DES PROCEDURES FISCALES A DATER DU 18-08-1993." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000314390", "#text": "Loi du 22 juillet 1889", "@sens": "source", "@cidtexte": "JORFTEXT000000314390", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1889-07-22" }, { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000001295111", "@num": "27", "#text": "Loi n°63-254 du 15 mars 1963 - art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000887015", "#text": "Décret n°64-40 du 17 janvier 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000887015", "@numtexte": "64-40", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-01-17" }, { "@id": "JORFTEXT000000691886", "#text": "Décret n°64-369 du 23 avril 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000691886", "@numtexte": "64-369", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-04-23" }, { "@id": "JORFTEXT000000510141", "#text": "Décret n°64-428 du 13 mai 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000510141", "@numtexte": "64-428", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-05-13" }, { "@id": "LEGIARTI000006621296", "@num": "33", "#text": "Décret n°64-902 du 31 août 1964 - art. 33 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303052", "@numtexte": "64-902", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-08-31" }, { "@id": "LEGIARTI000006621297", "@num": "33", "#text": "Décret n°64-902 du 31 août 1964 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303052", "@numtexte": "64-902", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-08-31" }, { "@id": "JORFTEXT000000320413", "#text": "Loi n°66-10 du 6 janvier 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFARTI000002072137", "@num": "36", "#text": "Loi n°66-10 du 6 janvier 1966 - art. 36, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFARTI000001295652", "@num": "38", "#text": "Loi n°66-10 du 6 janvier 1966 - art. 38, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFTEXT000000512969", "#text": "Décision Européenne du 4 avril 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000512969", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1968-04-04" }, { "@id": "JORFTEXT000000868835", "#text": "Décret n°84-686 du 17 juillet 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "JORFTEXT000000509838", "#text": "Décret n°88-1001 du 20 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001867845", "@num": "1", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000179801", "#text": "DECRET93-1095", "@sens": "cible", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "LEGIARTI000006312894", "@num": "1729", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1729 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006467088", "@num": "R*70-1", "#text": "Code des postes et des communications électronique - art. R*70-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070987", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293283", "@num": "23 V 13", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 23 V 13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315382", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315383", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315890", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315647", "@num": "L17", "#text": "Livre des procédures fiscales - art. L17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315646", "@num": "L17", "#text": "Livre des procédures fiscales - art. L17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315895", "@num": "L172", "#text": "Livre des procédures fiscales - art. L172 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315896", "@num": "L172", "#text": "Livre des procédures fiscales - art. L172 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315408", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315898", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315421", "@num": "L177", "#text": "Livre des procédures fiscales - art. L177 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315904", "@num": "L178", "#text": "Livre des procédures fiscales - art. L178 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315424", "@num": "L178 A", "#text": "Livre des procédures fiscales - art. L178 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315910", "@num": "L180", "#text": "Livre des procédures fiscales - art. L180 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315425", "@num": "L181", "#text": "Livre des procédures fiscales - art. L181 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315426", "@num": "L181", "#text": "Livre des procédures fiscales - art. L181 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315915", "@num": "L182", "#text": "Livre des procédures fiscales - art. L182 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315916", "@num": "L182", "#text": "Livre des procédures fiscales - art. L182 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315430", "@num": "L186", "#text": "Livre des procédures fiscales - art. L186 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315431", "@num": "L186", "#text": "Livre des procédures fiscales - art. L186 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315433", "@num": "L188", "#text": "Livre des procédures fiscales - art. L188 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315921", "@num": "L189", "#text": "Livre des procédures fiscales - art. L189 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315437", "@num": "L190", "#text": "Livre des procédures fiscales - art. L190 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315445", "@num": "L191", "#text": "Livre des procédures fiscales - art. L191 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315962", "@num": "L192", "#text": "Livre des procédures fiscales - art. L192 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315968", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315969", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315967", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315970", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315971", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315966", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315613", "@num": "L2", "#text": "Livre des procédures fiscales - art. L2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315459", "@num": "L201", "#text": "Livre des procédures fiscales - art. L201 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@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": "LEGIARTI000006315460", "@num": "L201", "#text": "Livre des procédures fiscales - art. L201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315462", "@num": "L203", "#text": "Livre des procédures fiscales - art. L203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315463", "@num": "L204", "#text": "Livre des procédures fiscales - art. L204 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315469", "@num": "L205", "#text": "Livre des procédures fiscales - art. L205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315984", "@num": "L213", "#text": "Livre des procédures fiscales - art. L213 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315987", "@num": "L224", "#text": "Livre des procédures fiscales - art. L224 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316004", "@num": "L250", "#text": "Livre des procédures fiscales - art. L250 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316003", "@num": "L250", "#text": "Livre des procédures fiscales - art. L250 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315536", "@num": "L251", "#text": "Livre des procédures fiscales - art. L251 (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": "LEGIARTI000006315550", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315551", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315578", "@num": "L274", "#text": "Livre des procédures fiscales - art. L274 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316038", "@num": "L275", "#text": "Livre des procédures fiscales - art. L275 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316042", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316041", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316046", "@num": "L278", "#text": "Livre des procédures fiscales - art. L278 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316047", "@num": "L279", "#text": "Livre des procédures fiscales - art. L279 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316048", "@num": "L279", "#text": "Livre des procédures fiscales - art. L279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315932", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315620", "@num": "L5", "#text": "Livre des procédures fiscales - art. L5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315619", "@num": "L5", "#text": "Livre des procédures fiscales - art. L5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315950", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315951", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315952", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315954", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315953", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315679", "@num": "L55", "#text": "Livre des procédures fiscales - art. L55 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315683", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315682", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315691", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315047", "@num": "L61", "#text": "Livre des procédures fiscales - art. L61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315694", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315695", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315701", "@num": "L64", "#text": "Livre des procédures fiscales - art. L64 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315707", "@num": "L65", "#text": "Livre des procédures fiscales - art. L65 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315710", "@num": "L66", "#text": "Livre des procédures fiscales - art. L66 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315056", "@num": "L70", "#text": "Livre des procédures fiscales - art. L70 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314938", "@num": "L8", "#text": "Livre des procédures fiscales - art. L8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315069", "@num": "L80", "#text": "Livre des procédures fiscales - art. L80 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315769", "@num": "L82", "#text": "Livre des procédures fiscales - art. L82 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315768", "@num": "L82", "#text": "Livre des procédures fiscales - art. L82 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315767", "@num": "L82", "#text": "Livre des procédures fiscales - art. L82 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315790", "@num": "L89", "#text": "Livre des procédures fiscales - art. L89 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315803", "@num": "L93", "#text": "Livre des procédures fiscales - art. L93 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315804", "@num": "L93", "#text": "Livre des procédures fiscales - art. L93 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 63-1316 du 27 décembre 1963", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "PROCEDURE", "DELAI", "PENALITE", "FISCALITE", "RECLAMATION", "REDRESSEMENT", "CONTENTIEUX", "PRODUIT DOMANIAL", "CEREALE", "VIN", "TAXE SUR LE CHIFFRE D'AFFAIRES", "TCA", "DROIT DE COMMUNICATION", "REFORME DE L'ENREGISTREMENT", "COUR", "TRIBUNAL", "TRIBUNAL ADMINISTRATIF", "CODE GENERAL DES IMPOTS", "CGI" ] }, "TITREFULL": "Loi n° 63-1316 du 27 décembre 1963 portant unification ou harmonisation des procédures, délais et ‎pénalités en matière fiscale (1)‎" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000509287", "NUM": "63-1316", "DATE_PUBLI": "1963-12-29", "DATE_TEXTE": "1963-12-27", "ORIGINE_PUBLI": "JORF du 29 décembre 1963", "PAGE_DEB_PUBLI": 11827, "PAGE_FIN_PUBLI": 11834 } }, "META_COMMUN": { "ID": "JORFTEXT000000509287", "URL": "texte/version/JORF/TEXT/00/00/00/50/92/JORFTEXT000000509287.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9631316" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000686689": { "SM": { "CONTENU": "Application de l’article 5 de la loi n° 48-1268 du 17 août 1948 tendant au redressement économique et ‎financier.‎\nRefonte d’ensemble des codes et textes fiscaux, à l’effet de réduite le nombre des impôts, droits et ‎taxes, d’aménager et normaliser leurs règles d’application, de simplifier les formalités exigées des ‎contribuables et les tâches imparties aux administrations financières, de coordonner les procédures de ‎contrôle, de recouvrement et de contentieux. Réforme des impôts directs, des impôts indirects, des ‎droits d'enregistrement et des droits de mutation.‎" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE (ART. 206) ET INCORPORE DANS LE CODE GENERAL DES IMPOTS (LIVRE DES PROCEDURES FISCALES EN TANT QU'IL CONCERNE L'ART. 170 (AL.4) CODIFIE SOUS L'ART. 1653-B-2 DU CGI).A DATER DU 18-08-1993,ART. 2144 CODIFIE DANS LA PREMIERE PARTIE DU LIVRE DES PROCEDURES FISCALES." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000501733", "#text": "Loi du 5 avril 1884", "@sens": "source", "@cidtexte": "JORFTEXT000000501733", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1884-04-05" }, { "@id": "JORFTEXT000000522958", "#text": "Loi n° 48-1268 du 17 août 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000253426", "#text": "Arrêté du 10 janvier 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000253426", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1949-01-10" }, { "@id": "JORFTEXT000000305126", "#text": "Décret n°49-85 du 21 janvier 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000305126", "@numtexte": "49-85", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-01-21" }, { "@id": "JORFTEXT000000483218", "#text": "Décret n°49-276 du 1 mars 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000483218", "@numtexte": "49-276", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-03-01" }, { "@id": "JORFTEXT000000299456", "#text": "Décret n°49-367 du 17 mars 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000299456", "@numtexte": "49-367", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-03-17" }, { "@id": "JORFTEXT000000310260", "#text": "Loi n°49-384 du 21 mars 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000310260", "@numtexte": "49-384", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-21" }, { "@id": "JORFTEXT000000673379", "#text": "Décret n°49-901 du 1 juillet 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000673379", "@numtexte": "49-901", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-07-01" }, { "@id": "JORFTEXT000000309786", "#text": "Loi n°49-1035 du 31 juillet 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000309786", "@numtexte": "49-1035", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-07-31" }, { "@id": "JORFTEXT000000319582", "#text": "Décret n°49-1375 du 4 octobre 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000319582", "@numtexte": "49-1375", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-10-04" }, { "@id": "JORFTEXT000000288220", "#text": "Arrêté du 23 décembre 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000288220", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1949-12-23" }, { "@id": "JORFTEXT000000319315", "#text": "Décret du 28 décembre 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000319315", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-12-28" }, { "@id": "JORFTEXT000000301902", "#text": "Décret n°50-57 du 12 janvier 1950", "@sens": "cible", "@cidtexte": "JORFTEXT000000301902", "@numtexte": "50-57", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-01-12" }, { "@id": "JORFTEXT000000314452", "#text": "Loi n°50-135 du 31 janvier 1950", "@sens": "cible", "@cidtexte": "JORFTEXT000000314452", "@numtexte": "50-135", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1950-01-31" }, { "@id": "JORFARTI000002275427", "@num": "9", "#text": "Loi n°50-135 du 31 janvier 1950 - art. 9, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000314452", "@numtexte": "50-135", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1950-01-31" }, { "@id": "JORFTEXT000000477781", "#text": "Arrêté du 2 février 1950", "@sens": "cible", "@cidtexte": "JORFTEXT000000477781", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1950-02-02" }, { "@id": "JORFTEXT000000833521", "#text": "Arrêté du 3 février 1950", "@sens": "cible", "@cidtexte": "JORFTEXT000000833521", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1950-02-03" }, { "@id": "JORFTEXT000000253827", "#text": "Arrêté du 10 mai 1950", "@sens": "cible", "@cidtexte": "JORFTEXT000000253827", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1950-05-10" }, { "@id": "JORFTEXT000000848991", "#text": "Décret n°55-1382 du 18 octobre 1955", "@sens": "cible", "@cidtexte": "JORFTEXT000000848991", "@numtexte": "55-1382", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-18" }, { "@id": "JORFTEXT000000676330", "#text": "Décret n°59-465 du 27 mars 1959", "@sens": "cible", "@cidtexte": "JORFTEXT000000676330", "@numtexte": "59-465", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1959-03-27" }, { "@id": "JORFTEXT000000868835", "#text": "Décret n°84-686 du 17 juillet 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@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": "JORFTEXT000000697793", "#text": "du 22 décembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000697793", "@nortexte": "CTEX9803330V", "@typelien": "APPLICATION", "@datesignatexte": "1998-12-22" }, { "@id": "JORFTEXT000022825198", "#text": "Décision n°2010-28 QPC du 17 septembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022825198", "@nortexte": "CSCX1023946S", "@numtexte": "2010-28 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2010-09-17" }, { "@id": "JORFARTI000024389116", "#text": "Décision n° 2011-152 QPC du 22 juillet 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024389115", "@nortexte": "CSCX1120533S", "@numtexte": "2011-152 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-07-22" }, { "@id": "LEGIARTI000006305056", "@num": "445 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 445 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006621000", "@num": "328", "#text": "Code du vin - art. 328 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071657", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006621001", "@num": "329", "#text": "Code du vin - art. 329 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071657", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006630900", "@num": "22", "#text": "Décret n°1939-04-18 du 18 avril 1939 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071834", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1939-04-18" }, { "@id": "LEGIARTI000006314936", "@num": "L1", "#text": "Livre des procédures fiscales - art. L1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315625", "@num": "L10", "#text": "Livre des procédures fiscales - art. L10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315831", "@num": "L111", "#text": "Livre des procédures fiscales - art. L111 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315828", "@num": "L111", "#text": "Livre des procédures fiscales - art. L111 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315829", "@num": "L111", "#text": "Livre des procédures fiscales - art. L111 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315830", "@num": "L111", "#text": "Livre des procédures fiscales - art. L111 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315827", "@num": "L111", "#text": "Livre des procédures fiscales - art. L111 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315637", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315635", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315636", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315634", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315890", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315389", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315647", "@num": "L17", "#text": "Livre des procédures fiscales - art. L17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315646", "@num": "L17", "#text": "Livre des procédures fiscales - art. L17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315399", "@num": "L171", "#text": "Livre des procédures fiscales - art. L171 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315895", "@num": "L172", "#text": "Livre des procédures fiscales - art. L172 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315896", "@num": "L172", "#text": "Livre des procédures fiscales - art. L172 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315408", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315613", "@num": "L2", "#text": "Livre des procédures fiscales - art. L2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315501", "@num": "L229", "#text": "Livre des procédures fiscales - art. L229 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315504", "@num": "L232", "#text": "Livre des procédures fiscales - art. L232 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315505", "@num": "L232", "#text": "Livre des procédures fiscales - art. L232 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316010", "@num": "L252", "#text": "Livre des procédures fiscales - art. L252 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315550", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315551", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315555", "@num": "L258", "#text": "Livre des procédures fiscales - art. L258 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315556", "@num": "L258", "#text": "Livre des procédures fiscales - art. L258 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315557", "@num": "L259", "#text": "Livre des procédures fiscales - art. L259 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315566", "@num": "L265", "#text": "Livre des procédures fiscales - art. L265 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316024", "@num": "L268", "#text": "Livre des procédures fiscales - art. L268 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315569", "@num": "L269", "#text": "Livre des procédures fiscales - art. L269 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316035", "@num": "L272", "#text": "Livre des procédures fiscales - art. L272 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315591", "@num": "L281", "#text": "Livre des procédures fiscales - art. L281 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315594", "@num": "L282", "#text": "Livre des procédures fiscales - art. L282 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315618", "@num": "L4", "#text": "Livre des procédures fiscales - art. L4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315617", "@num": "L4", "#text": "Livre des procédures fiscales - art. L4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315620", "@num": "L5", "#text": "Livre des procédures fiscales - art. L5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315619", "@num": "L5", "#text": "Livre des procédures fiscales - art. L5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315707", "@num": "L65", "#text": "Livre des procédures fiscales - art. L65 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315710", "@num": "L66", "#text": "Livre des procédures fiscales - art. L66 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315055", "@num": "L69", "#text": "Livre des procédures fiscales - art. L69 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315622", "@num": "L7", "#text": "Livre des procédures fiscales - art. L7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315621", "@num": "L7", "#text": "Livre des procédures fiscales - art. L7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315735", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315733", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315734", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315741", "@num": "L75", "#text": "Livre des procédures fiscales - art. L75 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n° 48-1986 du 9 décembre 1948", "MCS_TXT": { "MC": [ "FINANCES", "IMPOT", "TAXE", "REFORME FISCALE", "IMPOT DIRECT", "IRPP", "SOCIETE", "PERSONNE MORALE", "TAXE D'APPRENTISSAGE", "ENREGISTREMENT", "ACTE JUDICIAIRE", "ACTE EXTRAJUDICIAIRE", "DROIT DE MUTATION", "BIEN MEUBLE", "EVALUATION", "EXPERTISE FISCALE", "IMPOT INDIRECT", "PRIVILEGE FISCAL", "AVANTAGE FISCAL", "TIMBRE FISCAL", "TAXE SUR LE CHIFFRE D'AFFAIRES", "MANQUEMENT AUX DELAIS", "SANCTION", "ASSIETTE", "RECOUVREMENT", "TARIF", "TAXE PARAFISCALE", "BENEFICE AGRICOLE", "COMMISSION", "COMMISSION CENTRALE PERMANENTE", "OCTROI", "DROIT D'OCTROI", "DEPARTEMENT", "COMMUNE", "COLLECTIVITE LOCALE" ] }, "TITREFULL": "Décret n° 48-1986 du 9 décembre 1948 portant réforme fiscale" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000686689", "NUM": "48-1986", "DATE_PUBLI": "1949-01-01", "DATE_TEXTE": "1948-12-09", "ORIGINE_PUBLI": "JORF du 1er janvier 1949", "PAGE_DEB_PUBLI": 60, "PAGE_FIN_PUBLI": 85 } }, "META_COMMUN": { "ID": "JORFTEXT000000686689", "URL": "texte/version/JORF/TEXT/00/00/00/68/66/JORFTEXT000000686689.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9481986" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000699569": { "SM": { "CONTENU": "ART. 1 : IMPOSITION DES FRANCAIS FISCALEMENT DOMICILIES EN FRANCE ET HORS DE FRANCE.
ART. 2 : DEFINITION DU DOMICILE FISCAL EN FRANCE.
ART. 3 : DOMICILE FISCAL EN FRANCE DES AGENTS PUBLICS TRAVAILLANT HORS DE FRANCE.
ART. 4 : DETERMINATION DES REVENUS, DE SOURCE FRANCAISE, DES PERSONNES NON DOMICILIEES EN FRANCE.
ART. 5 : DEFINITION DES REVENUS DE SOURCE FRANCAISE.
ART. 6 : DEFINITION DES REVENUS DE SOURCE FRANCAISE LORSQUE LE DEBITEUR DE CES REVENUS EST FISCALEMENT DOMICILIE EN FRANCE.
ART. 7 : IMPOSITION DES PERSONNES NON DOMICILIEES EN FRANCE MAIS Y DISPOSANT D'UNE OU DE PLUSIEURS HABITATIONS.
ART. 8 : IMPOSITION DES PERSONNES DE NATIONALITE FRANCAISE N'AYANT PAS DE DOMICILE FISCAL EN FRANCE, POUR CERTAINS REVENUS N'EXCEDANT PAS 60.000 FRS.
ART. 9 : IMPOSITION DES PERSONNES DE NATIONALITE FRANCAISE POUR LA REMUNERATION DE LEUR ACTIVITE A L'ETRANGER PAR DES PERSONNES DE NATIONALITE FRANCAISE DOMICILIEES FISCALEMENT EN FRANCE.
ART. 10 : TAUX DE LA RETENUE A LA SOURCE POUR LES SOMMES REMUNERANT DES ACTIVITES EN FRANCE DE PERSONNES SOUMISES A L'IMPOT DANS CE PAYS, MAIS QUI N'Y ONT PAS D'INSTALLATION PROFESSIONNELLE PERMANENTE.
ART. 11 : IMPOSITION DES MUTATIONS A TITRE GRATUIT DES BIENS MEUBLES ET IMMEUBLES SITUES EN FRANCE ET A L'ETRANGER LORSQUE LE DEFUNT OU LE DONATEUR A SON DOMICILE FISCAL EN FRANCE.
ART. 12 : IMPOSITION DES REVENUS DE SOURCE FRANCAISE VERSEES A DES PERSONNES N'AYANT PAS DE DOMICILE FISCAL EN FRANCE.
IMPOSITION DES PERSONNES MORALES AYANT LEUR SIEGE HORS DE FRANCE MAIS Y DISPOSANT D'IMMEUBLES.
ABROGE LES ART. 4, 4 BIS, 10, 79, 105, 106, 107, 156, 164, 165, 166, 180 BIS, 182, 197, 199 TER, 199 QUATER, 755, 756 ET 1671 DU CGI." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CGI: ART. 7." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006316999", "@num": "1", "#text": "Loi n°76-1234 du 29 décembre 1976 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699569", "@numtexte": "76-1234", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006317008", "@num": "10", "#text": "Loi n°76-1234 du 29 décembre 1976 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699569", "@numtexte": "76-1234", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006317009", "@num": "11", "#text": "Loi n°76-1234 du 29 décembre 1976 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699569", "@numtexte": "76-1234", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006317012", "@num": "14", "#text": "Loi n°76-1234 du 29 décembre 1976 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699569", "@numtexte": "76-1234", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000329175", "#text": "Décret n°77-357 du 28 mars 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000329175", "@numtexte": "77-357", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-03-28" }, { "@id": "JORFTEXT000000482003", "#text": "Arrêté du 21 septembre 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000482003", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1977-09-21" }, { "@id": "JORFTEXT000000701296", "#text": "Décret n°81-866 du 15 septembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFARTI000002477821", "@num": "1", "#text": "Décret n°81-866 du 15 septembre 1981 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006315707", "@num": "L65", "#text": "Livre des procédures fiscales - art. L65 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315057", "@num": "L72", "#text": "Livre des procédures fiscales - art. L72 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°76-1234 du 29 décembre 1976", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "SOCIETE", "DOMICILE FISCAL" ] }, "TITREFULL": "Loi n°76-1234 du 29 décembre 1976 MODIFIANT LES REGLES DE TERRITORIALITE ET LES CONDITIONS D'IMPOSITION DES FRANCAIS A L'ETRANGER AINSI QUE DES AUTRES PERSONNES NON DOMICILIEES EN FRANCE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000699569", "NUM": "76-1234", "DATE_PUBLI": "1976-12-30", "DATE_TEXTE": "1976-12-29", "ORIGINE_PUBLI": "JORF du 30 décembre 1976", "PAGE_DEB_PUBLI": 7585, "PAGE_FIN_PUBLI": 7648 } }, "META_COMMUN": { "ID": "JORFTEXT000000699569", "URL": "texte/version/JORF/TEXT/00/00/00/69/95/JORFTEXT000000699569.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9761234" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000879848": { "SM": { "CONTENU": "IMPOTS DONT SONT PASSIBLES LES PLUS-VALUES EFFECTIVEMENT REALISEES PAR DES PERSONNES PHYSIQUES OU DES SOCIETES DE PERSONNES,A L'OCCASION DE LA CESSION A TITRE ONEREUX DE BIENS OU DE DROITS DE TOUTE NATURE.
ELEMENTS DE LA PLUS-VALUE IMPOSABLE.
TAXATION DES PLUS-VALUES IMMOBILIERES ASSIMILEES A UN REVENU.
DETERMINATION DES PLUS-VALUES REALISEES PLUS DE DEUX ANS ET MOINS DE 10 ANS APRES UNE ACQUISITION A TITRE ONEREUX.
APPLICATION DE L'ART. 35 A DU CODE GENERAL DES IMPOTS (CGI).
CHAMP D'APPLICATION DE L'EXONERATION DES PLUS-VALUES NON TAXABLES AVANT L'ENTREE EN VIGUEUR DE LA PRESENTE LOI.
SEUIL POUR LA PRISE EN COMPTE DES CESSIONS MOBILIERES ET IMMOBILIERES.IMPUTATION DES MOINS-VALUES SUR LES PLUS-VALUES DE MEME CATEGORIE.
MODALITES D'APPLICATION DE L'ABATTEMENT OPERE SUR LE TOTAL IMPOSABLE DES PLUS-VALUES REALISEES AU COURS D'UNE MEME ANNEE.
IMPOSITION EN CAS D'EXPROPRIATION.
DECLARATION DES PLUS-VALUES IMPOSABLES.MENTIONS OBLIGATOIRES A PORTER AUX STATUTS DES SOCIETES PAR ACTIONS DONT LES TITRES NE SONT PAS COTES EN BOURSES.IMPOSITION DES PERSONNES AYANT LEUR DOMICILE REEL OU LEUR SIEGE SOCIAL HORS DE FRANCE.
DEFINITION DU PRIX D'ACQUISITION DES ACTIONS ET PARTS DE SOCIETES.CONSTITUTION D'UN COMPTE SPECIAL D'INVESTISSEMENT.PLUS-VALUE CONSTITUEE PAR LE SOUSCRIPTEUR DANS UNE SOCIETE D'INVESTISSEMENT.PRIX DE CESSION D'UN BIEN CEDE CONTRE UNE RENTE VIAGERE.PLUS-VALUE EN CAS DE CESSION D'UN BIEN A L'OCCASION DE L'ETABLISSEMENT D'UN BAIL A CONSTRUCTION.PLUS-VALUE RESULTANT DE LA CESSION D'UN TERRAIN DIVISE.IMPUTATION DES MOINS-VALUES SUR LES MARCHANDISES ACHETEES,VENDUES,SUR MARCHES A TERME.
TAXATION DES VENTES DE METAUX PRECIEUX.
NON APPLICATION DES DISPOSITIONS PRECEDENTES AUX BENEFICES." }, "ABRO": { "CONTENU": "Texte totalement abrogé : à l'exception des dispositions prévues à l'article 8, aux VII et VIII de l'article 9 et aux articles 10 à 13" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006273054", "@num": "1", "#text": "Loi n°76-660 du 19 juillet 1976 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000879848", "@numtexte": "76-660", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "LEGIARTI000006316926", "@num": "10", "#text": "Loi n°76-660 du 19 juillet 1976 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000879848", "@numtexte": "76-660", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "LEGIARTI000006316928", "@num": "11", "#text": "Loi n°76-660 du 19 juillet 1976 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000879848", "@numtexte": "76-660", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "LEGIARTI000006316931", "@num": "14", "#text": "Loi n°76-660 du 19 juillet 1976 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000879848", "@numtexte": "76-660", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "LEGIARTI000006316919", "@num": "4", "#text": "Loi n°76-660 du 19 juillet 1976 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000879848", "@numtexte": "76-660", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "LEGIARTI000006316920", "@num": "5", "#text": "Loi n°76-660 du 19 juillet 1976 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000879848", "@numtexte": "76-660", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "LEGIARTI000006316921", "@num": "6", "#text": "Loi n°76-660 du 19 juillet 1976 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000879848", "@numtexte": "76-660", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "LEGIARTI000006316922", "@num": "7", "#text": "Loi n°76-660 du 19 juillet 1976 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000879848", "@numtexte": "76-660", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "LEGIARTI000006316925", "@num": "9", "#text": "Loi n°76-660 du 19 juillet 1976 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000879848", "@numtexte": "76-660", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "LEGIARTI000006316924", "@num": "9", "#text": "Loi n°76-660 du 19 juillet 1976 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000879848", "@numtexte": "76-660", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "JORFTEXT000000502032", "#text": "Décret n°76-1240 du 29 décembre 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@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": "LEGITEXT000006062438", "#text": "Décret n°76-1240 du 29 décembre 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323351", "@num": "1", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323351", "@num": "1", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323360", "@num": "10", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323361", "@num": "11", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323361", "@num": "11", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323362", "@num": "12", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323363", "@num": "13", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323363", "@num": "13", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323364", "@num": "14", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323364", "@num": "14", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323365", "@num": "15", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323366", "@num": "16", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323367", "@num": "17", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323367", "@num": "17", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323368", "@num": "18", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323369", "@num": "19", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323369", "@num": "19", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323352", "@num": "2", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323370", "@num": "20", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323370", "@num": "20", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323371", "@num": "21", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323372", "@num": "22", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323372", "@num": "22", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323373", "@num": "23", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323373", "@num": "23", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323353", "@num": "3", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323354", "@num": "4", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323355", "@num": "5", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "TXT_SOURCE", "@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": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323357", "@num": "7", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323358", "@num": "8", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323359", "@num": "9", "#text": "Décret n°76-1240 du 29 décembre 1976 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502032", "@numtexte": "76-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000690154", "#text": "Décret n°76-1241 du 29 décembre 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000690154", "@numtexte": "76-1241", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGITEXT000006062439", "#text": "Décret n°76-1241 du 29 décembre 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000690154", "@numtexte": "76-1241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGITEXT000006062439", "#text": "Décret n°76-1241 du 29 décembre 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000690154", "@numtexte": "76-1241", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323374", "@num": "1", "#text": "Décret n°76-1241 du 29 décembre 1976 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000690154", "@numtexte": "76-1241", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006323374", "@num": "1", "#text": "Décret n°76-1241 du 29 décembre 1976 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000690154", "@numtexte": "76-1241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006317012", "@num": "14", "#text": "Loi n°76-1234 du 29 décembre 1976 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699569", "@numtexte": "76-1234", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006317086", "@num": "68", "#text": "Loi n°77-1467 du 30 décembre 1977 - art. 68 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000704932", "#text": "Loi n°78-688 du 5 juillet 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000704932", "@numtexte": "78-688", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-07-05" }, { "@id": "LEGIARTI000006317101", "@num": "1", "#text": "Loi n°78-688 du 5 juillet 1978 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704932", "@numtexte": "78-688", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-05" }, { "@id": "LEGITEXT000006062931", "#text": "Décret n°78-851 du 10 août 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000880127", "@numtexte": "78-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-08-10" }, { "@id": "LEGIARTI000006323448", "@num": "1", "#text": "Décret n°78-851 du 10 août 1978 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880127", "@numtexte": "78-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-08-10" }, { "@id": "JORFTEXT000000701296", "#text": "Décret n°81-866 du 15 septembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFARTI000002477821", "@num": "1", "#text": "Décret n°81-866 du 15 septembre 1981 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006863749", "@num": "13", "#text": "Arrêté du 31 mai 1983 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000679432", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1983-05-31" }, { "@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": "JORFTEXT000000240757", "#text": "LOI2004-1485", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322306", "@num": "50", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFARTI000042575027", "#text": "Décision n°2020-868 QPC du 27 novembre 2020 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000042575026", "@nortexte": "CSCX2033055S", "@numtexte": "2020-868 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2020-11-27" }, { "@id": "LEGIARTI000006302838", "@num": "151 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304158", "@num": "244 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304157", "@num": "244 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309194", "@num": "244 bis C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 bis C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309195", "@num": "244 bis C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 bis C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315707", "@num": "L65", "#text": "Livre des procédures fiscales - art. L65 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315710", "@num": "L66", "#text": "Livre des procédures fiscales - art. L66 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°76-660 du 19 juillet 1976", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "PLUS-VALUE", "BENEFICE INDUSTRIEL", "BENEFICE COMMERCIAL", "IMPOT SUR LE REVENU", "IMPOSITION", "PLUS-VALUE IMMOBILIERE", "REVENU", "METAL PRECIEUX", "OBJET D'ART", "ANTIQUITE", "TAXE FORFAITAIRE", "PARLEMENT", "ORGANISATION DES POUVOIRS PUBLICS", "COMMUNICATION AVEC LE PARLEMENT" ] }, "TITREFULL": "Loi n°76-660 du 19 juillet 1976 PORTE IMPOSITION DES PLUS-VALUES ET CREATION D'UNE TAXE FORFAITAIRE SUR LES METAUX PRECIEUX,LES BIJOUX,LES OBJETS D'ART,DE COLLECTION ET D'ANTIQUITE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000879848", "NUM": "76-660", "DATE_PUBLI": "1976-07-20", "DATE_TEXTE": "1976-07-19", "ORIGINE_PUBLI": "JORF du 20 juillet 1976", "PAGE_DEB_PUBLI": 4313, "PAGE_FIN_PUBLI": 4336 } }, "META_COMMUN": { "ID": "JORFTEXT000000879848", "URL": "texte/version/JORF/TEXT/00/00/00/87/98/JORFTEXT000000879848.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX976660" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000879848", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315707", "typelien": "CONCORDANCE" }, { "texte_version_id": "JORFTEXT000000686689", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315707", "typelien": "CONCORDANCE" }, { "texte_version_id": "JORFTEXT000000509287", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315707", "typelien": "CONCORDANCE" }, { "texte_version_id": "JORFTEXT000000699569", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315707", "typelien": "CONCORDANCE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006315707", "liens_entrants": true }

Article L65 AUTONOME MODIFIE, en vigueur du 01/01/1982 au 31/12/1985 (Livre des procédures fiscales)