{ "article": { "LEGIARTI000006316277": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*114 A-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006316277", "URL": "article/LEGI/ARTI/00/00/06/31/62/LEGIARTI000006316277.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR114BDXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006514764", "@num": "11", "#text": "Loi n°93-1420 du 31 décembre 1993 - art. 11 () JORF 1er janvier 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000361983", "@nortexte": "EURX9200218L", "@numtexte": "93-1420", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000538773", "#text": "Décret 95-1282 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000538773", "@nortexte": "BUDF9500020D", "@numtexte": "95-1282", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180155", "@fin": "2999-01-01", "#text": "I : Dérogations en matière d'assistance fiscale internationale", "@debut": "1982-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163142", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147386", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316276", "@fin": "1995-10-27", "@num": "R*114 A-4", "@etat": "MODIFIE", "@debut": "1982-07-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316277", "@fin": "2999-01-01", "@num": "R*114 A-4", "@etat": "VIGUEUR", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Si l'administration qui fournit les renseignements l'y autorise, l'administration française peut communiquer ces renseignements à l'administration d'un autre Etat membre de la communauté européenne.
\n
" } }, "LEGIARTI000006514764": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "11", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006514764", "URL": "article/LEGI/ARTI/00/00/06/51/47/LEGIARTI000006514764.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ADEEDXXXXXX011AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006777196", "@num": "13", "#text": "Loi n°1885-03-28 du 28 mars 1885 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691946", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1885-03-28" }, { "@id": "LEGIARTI000006336362", "@num": "19", "#text": "Ordonnance n°45-2658 du 2 novembre 1945 - art. 19 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699737", "@numtexte": "45-2658", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006336368", "@num": "20 bis", "#text": "Ordonnance n°45-2658 du 2 novembre 1945 - art. 20 bis (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699737", "@numtexte": "45-2658", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006336395", "@num": "22", "#text": "Ordonnance n°45-2658 du 2 novembre 1945 - art. 22 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699737", "@numtexte": "45-2658", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006336442", "@num": "26 bis", "#text": "Ordonnance n°45-2658 du 2 novembre 1945 - art. 26 bis (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699737", "@numtexte": "45-2658", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006336491", "@num": "33", "#text": "Ordonnance n°45-2658 du 2 novembre 1945 - art. 33 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699737", "@numtexte": "45-2658", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006336526", "@num": "35 bis", "#text": "Ordonnance n°45-2658 du 2 novembre 1945 - art. 35 bis (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699737", "@numtexte": "45-2658", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006336504", "@num": "35 ter", "#text": "Ordonnance n°45-2658 du 2 novembre 1945 - art. 35 ter (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699737", "@numtexte": "45-2658", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006336532", "@num": "36", "#text": "Ordonnance n°45-2658 du 2 novembre 1945 - art. 36 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699737", "@numtexte": "45-2658", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006336265", "@num": "5-2", "#text": "Ordonnance n°45-2658 du 2 novembre 1945 - art. 5-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699737", "@numtexte": "45-2658", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006463120", "@num": "18", "#text": "Loi n°48-1360 du 1 septembre 1948 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000879802", "@numtexte": "48-1360", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1948-09-01" }, { "@id": "LEGIARTI000006463131", "@num": "19", "#text": "Loi n°48-1360 du 1 septembre 1948 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000879802", "@numtexte": "48-1360", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1948-09-01" }, { "@id": "LEGIARTI000006463143", "@num": "20", "#text": "Loi n°48-1360 du 1 septembre 1948 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000879802", "@numtexte": "48-1360", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1948-09-01" }, { "@id": "LEGIARTI000006451740", "@num": "16", "#text": "Ordonnance n°58-1270 du 22 décembre 1958 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339259", "@numtexte": "58-1270", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-22" }, { "@id": "LEGIARTI000006600669", "@num": "1", "#text": "Loi n°60-808 du 5 août 1960 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "LEGIARTI000006600083", "@num": "14", "#text": "Loi n°62-933 du 8 août 1962 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "LEGIARTI000006600097", "@num": "21", "#text": "Loi n°62-933 du 8 août 1962 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "LEGIARTI000006600102", "@num": "24", "#text": "Loi n°62-933 du 8 août 1962 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "LEGIARTI000006600104", "@num": "25", "#text": "Loi n°62-933 du 8 août 1962 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "LEGIARTI000006637899", "@num": "13", "#text": "Loi n°65-543 du 8 juillet 1965 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320403", "@numtexte": "65-543", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-08" }, { "@id": "LEGIARTI000006277709", "@num": "175", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 175 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006278378", "@num": "208-18", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 208-18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006279988", "@num": "295", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 295 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006435015", "@num": "2", "#text": "Loi n°68-978 du 12 novembre 1968 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693185", "@numtexte": "68-978", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1968-11-12" }, { "@id": "LEGIARTI000006507294", "@num": "1", "#text": "Loi n°69-3 du 3 janvier 1969 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317526", "@numtexte": "69-3", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1969-01-03" }, { "@id": "LEGIARTI000006507305", "@num": "2", "#text": "Loi n°69-3 du 3 janvier 1969 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317526", "@numtexte": "69-3", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1969-01-03" }, { "@id": "LEGIARTI000006903291", "@num": "50", "#text": "Loi n°71-1130 du 31 décembre 1971 - art. 50 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000006696533", "@num": "2", "#text": "Loi n°72-650 du 11 juillet 1972 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875579", "@numtexte": "72-650", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-11" }, { "@id": "LEGIARTI000006600860", "@num": "2", "#text": "Loi n°75-600 du 10 juillet 1975 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699399", "@numtexte": "75-600", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-10" }, { "@id": "LEGIARTI000006296322", "@num": "8", "#text": "Loi n°80-834 du 24 octobre 1980 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339466", "@numtexte": "80-834", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-10-24" }, { "@id": "LEGIARTI000006627738", "@num": "21", "#text": "Loi n°82-610 du 15 juillet 1982 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691990", "@numtexte": "82-610", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-07-15" }, { "@id": "LEGIARTI000006364418", "@num": "19", "#text": "Loi n°82-659 du 30 juillet 1982 - art. 19 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880223", "@numtexte": "82-659", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-07-30" }, { "@id": "LEGIARTI000006600513", "@num": "1", "#text": "Loi n°82-847 du 6 octobre 1982 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691993", "@numtexte": "82-847", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-10-06" }, { "@id": "LEGIARTI000006696207", "@num": "1", "#text": "Loi n°82-899 du 20 octobre 1982 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691994", "@numtexte": "82-899", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-10-20" }, { "@id": "LEGIARTI000006696210", "@num": "2", "#text": "Loi n°82-899 du 20 octobre 1982 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691994", "@numtexte": "82-899", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-10-20" }, { "@id": "LEGIARTI000006366468", "@num": "5 bis", "#text": "Loi n°83-634 du 13 juillet 1983 - art. 5 bis (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504704", "@numtexte": "83-634", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "LEGIARTI000006300112", "@num": "38", "#text": "Loi n°83-657 du 20 juillet 1983 - art. 38 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "LEGIARTI000006302121", "@num": "4", "#text": "Loi n°84-603 du 13 juillet 1984 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692965", "@numtexte": "84-603", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-13" }, { "@id": "LEGIARTI000006314151", "@num": "3", "#text": "Loi n°85-703 du 12 juillet 1985 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693682", "@numtexte": "85-703", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-12" }, { "@id": "LEGIARTI000006314160", "@num": "5", "#text": "Loi n°85-703 du 12 juillet 1985 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693682", "@numtexte": "85-703", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-12" }, { "@id": "LEGIARTI000006312181", "@num": "10", "#text": "Loi n°86-912 du 6 août 1986 - art. 10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317767", "@numtexte": "86-912", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-06" }, { "@id": "LEGIARTI000006312258", "@num": "13", "#text": "Loi n°86-912 du 6 août 1986 - art. 13 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317767", "@numtexte": "86-912", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-06" }, { "@id": "LEGIARTI000006420312", "@num": "28", "#text": "Loi n°86-1067 du 30 septembre 1986 - art. 28 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000006385172", "@num": "Annexe II", "#text": "Loi n°de du 31 décembre 1986 - art. annexe 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512216", "@numtexte": "86-1383", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-31" }, { "@id": "LEGIARTI000006204511", "@num": "12", "#text": "Loi n°91-3 du 3 janvier 1991 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000352316", "@nortexte": "ECOX9000061L", "@numtexte": "91-3", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-01-03" }, { "@id": "LEGIARTI000006488013", "@num": "1", "#text": "Loi n°91-4 du 3 janvier 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000533879", "@nortexte": "MAEX9000149L", "@numtexte": "91-4", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-01-03" }, { "@id": "LEGIARTI000006385796", "@num": "78", "#text": "Loi n°91-428 du 13 mai 1991 - art. 78 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000536085", "@nortexte": "INTX9000167L", "@numtexte": "91-428", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "LEGIARTI000006840502", "@num": "19", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 19 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006204530", "@num": "5", "#text": "Loi n°92-1282 du 11 décembre 1992 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178817", "@nortexte": "ECOX9200109L", "@numtexte": "92-1282", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-11" }, { "@id": "LEGIARTI000006204534", "@num": "6", "#text": "Loi n°92-1282 du 11 décembre 1992 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178817", "@nortexte": "ECOX9200109L", "@numtexte": "92-1282", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-11" }, { "@id": "LEGIARTI000006616194", "@num": "16", "#text": "Loi n°92-1477 du 31 décembre 1992 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542776", "@nortexte": "EURX9200209L", "@numtexte": "92-1477", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006616202", "@num": "19", "#text": "Loi n°92-1477 du 31 décembre 1992 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542776", "@nortexte": "EURX9200209L", "@numtexte": "92-1477", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006616167", "@num": "2", "#text": "Loi n°92-1477 du 31 décembre 1992 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542776", "@nortexte": "EURX9200209L", "@numtexte": "92-1477", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006616169", "@num": "3", "#text": "Loi n°92-1477 du 31 décembre 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542776", "@nortexte": "EURX9200209L", "@numtexte": "92-1477", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006616222", "@num": "36", "#text": "Loi n°92-1477 du 31 décembre 1992 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542776", "@nortexte": "EURX9200209L", "@numtexte": "92-1477", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006385857", "@num": "38", "#text": "Loi n°93-1 du 4 janvier 1993 - art. 38 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726939", "@nortexte": "DOMX9200114L", "@numtexte": "93-1", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-01-04" }, { "@id": "LEGIARTI000006385875", "@num": "52", "#text": "Loi n°93-1 du 4 janvier 1993 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726939", "@nortexte": "DOMX9200114L", "@numtexte": "93-1", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-01-04" }, { "@id": "LEGIARTI000006296443", "@num": "172", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 172 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294520", "@num": "242 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294447", "@num": "242-0 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294575", "@num": "266", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 266 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295619", "@num": "268", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 268 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295635", "@num": "276", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 276 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295640", "@num": "277", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 277 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294784", "@num": "301 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 301 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294831", "@num": "310 HB octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296013", "@num": "345", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 345 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295890", "@num": "357 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 357 B (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296066", "@num": "363 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 O (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294986", "@num": "363 Z", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 Z (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296204", "@num": "383 bis E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 bis E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297617", "@num": "10 GA quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 GA quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297623", "@num": "10 GA sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 GA sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298793", "@num": "111 quater I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298820", "@num": "111 quater O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298832", "@num": "111 quater Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299693", "@num": "384 A bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 384 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298664", "@num": "73 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 73 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296937", "@num": "73 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 73 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301564", "@num": "121 KA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 KA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302059", "@num": "4 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 4 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300368", "@num": "41 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 41 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300398", "@num": "49", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 49 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300670", "@num": "50-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 50-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314120", "@num": "119 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 119 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302820", "@num": "150 V bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 V bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302830", "@num": "150 V quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 V quater (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302827", "@num": "150 V ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 V ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306674", "@num": "1609 duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306683", "@num": "1609 octodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 octodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306705", "@num": "1609 sexdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 sexdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306678", "@num": "1609 terdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306688", "@num": "1609 vicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 vicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306754", "@num": "1618 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1618 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303438", "@num": "209-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309289", "@num": "256", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304226", "@num": "256 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 256 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304237", "@num": "258", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304247", "@num": "258 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304249", "@num": "258 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309325", "@num": "259 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 259 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309330", "@num": "259 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 259 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304243", "@num": "259 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 259 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309703", "@num": "262", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 262 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304283", "@num": "262 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 262 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304289", "@num": "262 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 262 quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304286", "@num": "262 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 262 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309402", "@num": "263", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 263 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309418", "@num": "266", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 266 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309457", "@num": "271", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 271 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304320", "@num": "273 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 273 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304324", "@num": "275", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 275 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304439", "@num": "286 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 286 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309534", "@num": "287", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 287 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304452", "@num": "289 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 289 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304455", "@num": "289 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 289 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309563", "@num": "291", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 291 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309573", "@num": "293", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 293 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304472", "@num": "293 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 293 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309638", "@num": "298 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304523", "@num": "298 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314181", "@num": "298 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304666", "@num": "302 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304672", "@num": "302 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304674", "@num": "302 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304688", "@num": "302 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304690", "@num": "302 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304696", "@num": "302 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304699", "@num": "302 I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304704", "@num": "302 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304708", "@num": "302 M", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304713", "@num": "302 P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304716", "@num": "302 Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304718", "@num": "302 R", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304720", "@num": "302 V", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304598", "@num": "302 bis S", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307597", "@num": "39 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307667", "@num": "39 octies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 octies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302914", "@num": "39 octies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 octies B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304767", "@num": "412", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 412 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309887", "@num": "417 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 417 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309880", "@num": "440", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 440 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304801", "@num": "442 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 442 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310024", "@num": "545", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 545 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310050", "@num": "564 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 564 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310045", "@num": "564 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 564 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304954", "@num": "575 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305505", "@num": "808 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 808 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311152", "@num": "948", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 948 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693263", "@num": "L478-1", "#text": "Code de la santé publique - art. L478-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693458", "@num": "L525-1", "#text": "Code de la santé publique - art. L525-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693615", "@num": "L570-2", "#text": "Code de la santé publique - art. L570-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693751", "@num": "L596-1", "#text": "Code de la santé publique - art. L596-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646605", "@num": "L115-1", "#text": "Code du travail - art. L115-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293362", "@num": "215", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 215 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315213", "@num": "L114 A", "#text": "Livre des procédures fiscales - art. L114 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315103", "@num": "L80 I", "#text": "Livre des procédures fiscales - art. L80 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316275", "@num": "R*114 A-3", "#text": "Livre des procédures fiscales - art. R*114 A-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316277", "@num": "R*114 A-4", "#text": "Livre des procédures fiscales - art. R*114 A-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000361983", "@nor": "EURX9200218L", "@num": "93-1420", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 93-1420 du 31 décembre 1993 portant modification de diverses dispositions pour la mise en oeuvre de l'accord sur l'Espace économique européen et du traité sur l'Union européenne", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000361983", "@c_titre_court": "Loi n°93-1420 du 31 décembre 1993" }, { "@fin": "2999-01-01", "#text": "Loi n° 93-1420 du 31 décembre 1993 portant modification de diverses dispositions pour la mise en oeuvre de l'accord sur l'Espace économique européen et du traité sur l'Union européenne", "@debut": "1994-01-01", "@id_txt": "LEGITEXT000006082762", "@c_titre_court": "Loi n° 93-1420 du 31 décembre 1993" } ], "@date_publi": "1994-01-01", "@date_signature": "1993-12-31", "@num_parution_jo": "0001" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006514764", "@fin": "2999-01-01", "@num": "11", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006294447": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242-0 N", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-04-30", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006294447", "URL": "article/LEGI/ARTI/00/00/06/29/44/LEGIARTI000006294447.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0242BOXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 242-0 M", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006514764", "@num": "11", "#text": "Loi n°93-1420 du 31 décembre 1993 - art. 11 () JORF 1er janvier 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000361983", "@nortexte": "EURX9200218L", "@numtexte": "93-1420", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000022146979", "@num": "242-0 M", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030091379", "@num": "242-0 O", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022146999", "@num": "242-0 Z quinquies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 Z quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022499049", "@num": "41 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1997-12-02 3D-1-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-12-02 3D-2-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-07-15 3D-2-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023149893", "@fin": "2999-01-01", "#text": "A : Assujettis établis dans l'Union européenne", "@debut": "2010-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191260", "@fin": "2011-06-07", "#text": "2 ter : Remboursement de la taxe aux assujettis établis hors de France", "@debut": "1980-12-28" }, { "@id": "LEGISCTA000024146504", "@fin": "2999-01-01", "#text": "2 ter : Remboursement de la taxe aux assujettis non établis en France", "@debut": "2011-06-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179225", "@fin": "2999-01-01", "#text": "II : Déductions", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162003", "@fin": "2999-01-01", "#text": "Section III : Liquidation de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146666", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133666", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294446", "@fin": "1995-10-27", "@num": "242-0 N", "@etat": "MODIFIE", "@debut": "1980-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294447", "@fin": "2010-04-30", "@num": "242-0 N", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022146976", "@fin": "2999-01-01", "@num": "242-0 N", "@etat": "VIGUEUR", "@debut": "2010-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Est remboursée aux assujettis établis dans un Etat membre de la Communauté européenne la taxe sur la valeur ajoutée qui a grevé les services qui leur ont été rendus et les biens meubles qu'ils ont acquis ou importés en France au cours de l'année ou du trimestre prévus à l'article 242-0 M dans la mesure où ces biens et services sont utilisés pour la réalisation ou pour les besoins :
\n
a. d'opérations dont le lieu d'imposition se situe à l'étranger mais qui ouvriraient droit à déduction si ce lieu d'imposition était en France ;
\n
b. des opérations mentionnées au 2 de l'article 242-0 M.
" } }, "LEGIARTI000006314120": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "119 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006314120", "URL": "article/LEGI/ARTI/00/00/06/31/41/LEGIARTI000006314120.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0119ACXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1992-01-21", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CEE Directive 90-435 1990-07-23 Conseil", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 119 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006514764", "@num": "11", "#text": "Loi n°93-1420 du 31 décembre 1993 - art. 11 () JORF 1er janvier 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000361983", "@nortexte": "EURX9200218L", "@numtexte": "93-1420", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000036362803", "@num": "145", "#text": "Code général des impôts, CGI. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035302070", "@num": "46 quater-0 FB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 FB (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298200", "@num": "46 quater-0 FC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 FC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298202", "@num": "46 quater-0 FD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 FD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1992-08-03 4J-2-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197209", "@fin": "2999-01-01", "#text": "2 bis : Retenue à la source de l'impôt sur le revenu", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314119", "@fin": "1995-10-27", "@num": "119 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314120", "@fin": "1997-04-11", "@num": "119 ter", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314121", "@fin": "2005-01-01", "@num": "119 ter", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006314122", "@fin": "2004-12-31", "@num": "119 ter", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314123", "@fin": "2008-04-03", "@num": "119 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620171", "@fin": "2014-01-01", "@num": "119 ter", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447888", "@fin": "2014-12-22", "@num": "119 ter", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029947465", "@fin": "2016-01-01", "@num": "119 ter", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031815505", "@fin": "2999-01-01", "@num": "119 ter", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1 La retenue à la source prévue au 2 de l'article 119 bis n'est pas applicable aux dividendes distribués à une personne morale qui remplit les conditions énumérées au 2 du présent article par une société anonyme, une société en commandite par actions ou une société à responsabilité limitée qui est passible de l'impôt sur les sociétés sans en être exonérée.
\n
2 Pour bénéficier de l'exonération prévue au 1, la personne morale doit justifier auprès du débiteur ou de la personne qui assure le paiement de ces revenus qu'elle est le bénéficiaire effectif des dividendes et qu'elle remplit les conditions suivantes :
\n
a) Avoir son siège de direction effective dans un Etat membre de la ((Communauté européenne)) (M) et n'être pas considérée, aux termes d'une convention en matière de double imposition conclue avec un Etat tiers, comme ayant sa résidence fiscale hors de la Communauté ;
\n
b) Revêtir l'une des formes énumérées sur une liste établie par arrêté du ministre chargé de l'économie conformément à l'annexe à la directive du Conseil des communautés européennes n° 90-435 du 23 juillet 1990 (1) ;
\n
c) Détenir directement, de façon ininterrompue depuis deux ans ou plus, 25 p. 100 au moins du capital de la personne morale qui distribue les dividendes ;
\n
d) Etre passible, dans l'Etat membre où elle a son siège de direction effective, de l'impôt sur les sociétés de cet Etat, sans possibilité d'option et sans en être exonérée ;
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e) N'avoir pas droit, au titre de ces dividendes, en application d'une convention fiscale, à un paiement du Trésor français dont le montant, égal à l'avoir fiscal ou à une fraction de celui-ci, est supérieur à la retenue à la source prévue par cette convention.
\n
3 Les dispositions du 1 ne s'appliquent pas lorsque les dividendes distribués bénéficient à une personne morale contrôlée directement ou indirectement par un ou plusieurs résidents d'Etats qui ne sont pas membres de la Communauté, sauf si cette personne morale justifie que la chaîne de participations n'a pas comme objet principal ou comme un de ses objets principaux de tirer avantage des dispositions du 1.
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4 Un décret précise en tant que de besoin les modalités d'application des présentes dispositions.
\n
(M) Modification.
\n
(1) Arrêté du 21 janvier 1992 (JO du 15 février).
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006514764", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316277", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000538773": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006315213", "@num": "L114 A", "#text": "Livre des procédures fiscales - art. L114 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315223", "@num": "L121", "#text": "Livre des procédures fiscales - art. L121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315869", "@num": "L153", "#text": "Livre des procédures fiscales - art. 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L80 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315138", "@num": "L84 A", "#text": "Livre des procédures fiscales - art. L84 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315145", "@num": "L96 A", "#text": "Livre des procédures fiscales - art. L96 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315818", "@num": "L98", "#text": "Livre des procédures fiscales - art. L98 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316275", "@num": "R*114 A-3", "#text": "Livre des procédures fiscales - art. R*114 A-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316277", "@num": "R*114 A-4", "#text": "Livre des procédures fiscales - art. R*114 A-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316278", "@num": "R*135 B-1", "#text": "Livre des procédures fiscales - art. R*135 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622475", "@num": "R*135 B-1", "#text": "Livre des procédures fiscales - art. R*135 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030680520", "@num": "R*135 B-1", "#text": "Livre des procédures fiscales - art. R*135 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028250103", "@num": "R*135 B-1", "#text": "Livre des procédures fiscales - art. R*135 B-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316279", "@num": "R*135 B-2", "#text": "Livre des procédures fiscales - art. R*135 B-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316280", "@num": "R*135 B-3", "#text": "Livre des procédures fiscales - art. R*135 B-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622484", "@num": "R*135 B-3", "#text": "Livre des procédures fiscales - art. R*135 B-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316281", "@num": "R*135 B-4", "#text": "Livre des procédures fiscales - art. R*135 B-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622479", "@num": "R*135 B-4", "#text": "Livre des procédures fiscales - art. R*135 B-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316220", "@num": "R80 F-2", "#text": "Livre des procédures fiscales - art. R80 F-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°95-1282 du 11 décembre 1995", "MINISTERE": "MINISTERE DE L'ECONOMIE ET DES FINANCES", "TITREFULL": "Décret no 95-1282 du 11 décembre 1995 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000538773", "NOR": "BUDF9500020D", "NUM": "95-1282", "DATE_PUBLI": "1995-12-13", "DATE_TEXTE": "1995-12-11", "ORIGINE_PUBLI": "JORF n°289 du 13 décembre 1995" } }, "META_COMMUN": { "ID": "JORFTEXT000000538773", "URL": "texte/version/JORF/TEXT/00/00/00/53/87/JORFTEXT000000538773.xml", "NATURE": "DECRET", "ORIGINE": "JORF" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre de l'économie et des finances,
Vu l'article 11 de la loi no 51-247 du 1er mars 1951 ;
Vu le décret no 81-859 du 15 septembre 1981 portant codification des textes législatifs concernant les procédures fiscales ;
Vu le décret no 81-860 du 15 septembre 1981 portant codification des textes réglementaires concernant les procédures fiscales ;
Vu le livre des procédures fiscales ;
Vu les textes codifiés et cités dans le présent décret,
Décrète :
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 11 décembre 1995.
\n

ALAIN JUPPE

Par le Premier ministre :

Le ministre de l'économie et des finances,
JEAN ARTHUIS

Le ministre délégué au budget,

porte-parole du Gouvernement,

ALAIN LAMASSOURE

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000538773", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316277", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006316277", "liens_entrants": true }

Article R*114 A-4 AUTONOME VIGUEUR, en vigueur depuis le 27/10/1995 (Livre des procédures fiscales)