{ "article": { "LEGIARTI000006317230": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "73", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006317230", "URL": "article/LEGI/ARTI/00/00/06/31/72/LEGIARTI000006317230.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX073AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006315980", "@num": "L209", "#text": "Livre des procédures fiscales - art. L209 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006317230", "@fin": "2007-09-01", "@num": "73", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Alinéa modificateur
\n
Il ne sera pas fait application des dispositions précédentes aux litiges pour lesquels une réclamation accompagnée d'un sursis de paiement a été déposée avant la date d'entrée en vigueur de la présente loi.
" } }, "LEGIARTI000006315978": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L209", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315978", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315978.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL209AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 FINANCES POUR 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006317230", "@num": "73", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 73 (P)", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000023410011", "@num": "1912", "#text": "Code général des impôts, CGI. - art. 1912 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520606", "@num": "216", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 216 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049633806", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147370", "@fin": "1987-07-09", "#text": "CONSEQUENCES DES DECISIONS PRISES SUR LES RECLAMATIONS ET DES JUGEMENTS DES TRIBUNAUX.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133977", "@fin": "1987-07-09", "#text": "LE CONTENTIEUX DE L'ETABLISSEMENT DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114555", "@fin": "1987-07-09", "#text": "LE CONTENTIEUX 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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315978", "@fin": "1982-01-01", "@num": "L209", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315979", "@fin": "1995-10-27", "@num": "L209", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315980", "@fin": "2004-06-01", "@num": "L209", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315981", "@fin": "2006-01-01", "@num": "L209", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315982", "@fin": "2005-12-31", "@num": "L209", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315983", "@fin": "2015-01-01", "@num": "L209", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029066133", "@fin": "2999-01-01", "@num": "L209", "@etat": "VIGUEUR", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsqu'une juridiction rejette totalement ou partiellement la demande d'un contribuable tendant à obtenir l'annulation ou la réduction d'une imposition établie en matière d'impôts directs à la suite d'un redressement ou d'une taxation d'office, les cotisations ou fractions de cotisations maintenues à la charge du contribuable et pour lesquelles celui-ci avait obtenu un sursis de paiement, donnent lieu au paiement d'intérêts moratoires au taux de l'intérêt légal.

\n
\n

Ces dispositions sont également applicables en cas de désistement du contribuable auprès de la juridiction saisie.

\n
\n

Sur demande justifiée du contribuable, le montant des intérêts moratoires est réduit du montant des frais éventuellement engagés pour la constitution des garanties propres à assurer le recouvrement des impôts contestés.

\n
\n

Les intérêts courent du premier jour du treizième mois suivant celui de la date limite de paiement pendant un délai maximum de trois ans, ou jusqu'au jour du paiement effectif des cotisations s'il intervient avant l'expiration de ce délai. Ils sont recouvrés dans les mêmes conditions et sous les mêmes garanties, sûretés et privilèges que les impositions auxquelles ils s'appliquent (1).

\n
\n

(1) Dispositions applicables aux réclamations déposées après la date d'entrée en vigueur de la loi 80-30 du 18 janvier 1980 (JO du 19).

\n
\n
" } }, "LEGIARTI000006315979": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L209", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315979", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315979.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL209AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 FINANCES POUR 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006317230", "@num": "73", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 73 (P)", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000339574", "#text": "LOI 81-1179 1981-12-31 FINANCES RECTIFICATIVE POUR 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@id": "LEGIARTI000006273594", "@num": "10", "#text": "Loi n°81-1179 du 31 décembre 1981 - art. 10 (P)", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000023410011", "@num": "1912", "#text": "Code général des impôts, CGI. - art. 1912 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520606", "@num": "216", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 216 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000049633806", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163112", "@fin": "2007-09-01", "#text": "Section IV : Conséquences des décisions prises sur les réclamations et des jugements des tribunaux.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315978", "@fin": "1982-01-01", "@num": "L209", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315979", "@fin": "1995-10-27", "@num": "L209", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315980", "@fin": "2004-06-01", "@num": "L209", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315981", "@fin": "2006-01-01", "@num": "L209", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315982", "@fin": "2005-12-31", "@num": "L209", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315983", "@fin": "2015-01-01", "@num": "L209", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029066133", "@fin": "2999-01-01", "@num": "L209", "@etat": "VIGUEUR", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n
\n

Ces dispositions sont également applicables en cas de désistement du contribuable auprès de la juridiction saisie.

\n
\n
\n

Les intérêts courent du premier jour du treizième mois suivant celui de la date limite de paiement jusqu'au jour du paiement effectif des cotisations (1). Ils sont recouvrés dans les mêmes conditions et sous les mêmes garanties, sûretés et privilèges que les impositions auxquelles ils s'appliquent.

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(1) Dispositions applicables aux réclamations assorties d'une demande de sursis de paiement déposées après la date d'entrée en vigueur de la loi 80-30 du 18 janvier 1980 (JO du 19). Toutefois pour la période comprise entre cette date et celle de la publication de la loi n° 81-1179 du 31 décembre 1981 (JO du 1er janvier 1982), le décompte des intérêts s'effectue du premier jour du treizième mois suivant celui de la date limite de paiement pendant un délai maximum de trois ans, ou jusqu'au jour du paiement effectif des cotisations, s'il intervient avant l'expiration de ce délai.

\n
" } }, "LEGIARTI000006315980": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L209", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006315980", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315980.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL209AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1731", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317230", "@num": "73", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 73 (P)", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 35 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000023410011", "@num": "1912", "#text": "Code général des impôts, CGI. - art. 1912 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520606", "@num": "216", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 216 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000049633806", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163111", "@fin": "2999-01-01", "#text": "Section IV : Conséquences des décisions prises sur les réclamations et des décisions des cours et tribunaux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315978", "@fin": "1982-01-01", "@num": "L209", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315979", "@fin": "1995-10-27", "@num": "L209", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315980", "@fin": "2004-06-01", "@num": "L209", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315981", "@fin": "2006-01-01", "@num": "L209", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315982", "@fin": "2005-12-31", "@num": "L209", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315983", "@fin": "2015-01-01", "@num": "L209", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029066133", "@fin": "2999-01-01", "@num": "L209", "@etat": "VIGUEUR", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque le tribunal administratif rejette totalement ou partiellement la demande d'un contribuable tendant à obtenir l'annulation ou la réduction d'une imposition établie en matière d'impôts directs à la suite d'un redressement ou d'une taxation d'office, les cotisations ou fractions de cotisations maintenues à la charge du contribuable et pour lesquelles celui-ci avait présenté une réclamation assortie d'une demande de sursis de paiement donnent lieu au paiement d'intérêts moratoires au taux de l'intérêt légal. Ces intérêts moratoires ne sont pas dus sur les cotisations ou fractions de cotisations d'impôts soumises à l'intérêt de retard visé à l'article 1731 du code général des impôts.
\n
Ces dispositions sont également applicables en cas de désistement du contribuable auprès de la juridiction saisie.
\n
Sur demande justifiée du contribuable, le montant des intérêts moratoires est réduit du montant des frais éventuellement engagés pour la constitution des garanties propres à assurer le recouvrement des impôts contestés.
\n
Les intérêts courent du premier jour du treizième mois suivant celui de la date limite de paiement jusqu'au jour du paiement effectif des cotisations. Ils sont recouvrés dans les mêmes conditions et sous les mêmes garanties, sûretés et privilèges que les impositions auxquelles ils s'appliquent.
" } }, "LEGIARTI000006315981": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L209", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2004-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315981", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315981.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL209AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1731", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317230", "@num": "73", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 73 (P)", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000023410011", "@num": "1912", "#text": "Code général des impôts, CGI. - art. 1912 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520606", "@num": "216", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 216 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 août 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000049633806", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Ordonnance 2004-281 2004-12-25 art. 27 JORF 27 mars 2004 en vigueur le 1er juin 2004", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163111", "@fin": "2999-01-01", "#text": "Section IV : Conséquences des décisions prises sur les réclamations et des décisions des cours et tribunaux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315978", "@fin": "1982-01-01", "@num": "L209", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315979", "@fin": "1995-10-27", "@num": "L209", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315980", "@fin": "2004-06-01", "@num": "L209", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315981", "@fin": "2006-01-01", "@num": "L209", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315982", "@fin": "2005-12-31", "@num": "L209", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315983", "@fin": "2015-01-01", "@num": "L209", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029066133", "@fin": "2999-01-01", "@num": "L209", "@etat": "VIGUEUR", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque le tribunal administratif rejette totalement ou partiellement la demande d'un contribuable tendant à obtenir l'annulation ou la réduction d'une imposition établie en matière d'impôts directs à la suite d'une rectification ou d'une taxation d'office, les cotisations ou fractions de cotisations maintenues à la charge du contribuable et pour lesquelles celui-ci avait présenté une réclamation assortie d'une demande de sursis de paiement donnent lieu au paiement d'intérêts moratoires au taux de l'intérêt légal. Ces intérêts moratoires ne sont pas dus sur les cotisations ou fractions de cotisations d'impôts soumises à l'intérêt de retard visé à l'article 1731 du code général des impôts.
\n
Ces dispositions sont également applicables en cas de désistement du contribuable auprès de la juridiction saisie.
\n
Sur demande justifiée du contribuable, le montant des intérêts moratoires est réduit du montant des frais éventuellement engagés pour la constitution des garanties propres à assurer le recouvrement des impôts contestés.
\n
Les intérêts courent du premier jour du treizième mois suivant celui de la date limite de paiement jusqu'au jour du paiement effectif des cotisations. Ils sont recouvrés dans les mêmes conditions et sous les mêmes garanties, sûretés et privilèges que les impositions auxquelles ils s'appliquent.
" } }, "LEGIARTI000006315982": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L209", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315982", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315982.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL209AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1727", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317230", "@num": "73", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 73 (P)", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006323324", "@num": "23", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 23 () JORF 8 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000023410011", "@num": "1912", "#text": "Code général des impôts, CGI. - art. 1912 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520606", "@num": "216", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 216 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000049633806", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163111", "@fin": "2999-01-01", "#text": "Section IV : Conséquences des décisions prises sur les réclamations et des décisions des cours et tribunaux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315978", "@fin": "1982-01-01", "@num": "L209", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315979", "@fin": "1995-10-27", "@num": "L209", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315980", "@fin": "2004-06-01", "@num": "L209", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315981", "@fin": "2006-01-01", "@num": "L209", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315982", "@fin": "2005-12-31", "@num": "L209", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315983", "@fin": "2015-01-01", "@num": "L209", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029066133", "@fin": "2999-01-01", "@num": "L209", "@etat": "VIGUEUR", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque le tribunal administratif rejette totalement ou partiellement la demande d'un contribuable tendant à obtenir l'annulation ou la réduction d'une imposition établie en matière d'impôts directs à la suite d'une rectification ou d'une taxation d'office, les cotisations ou fractions de cotisations maintenues à la charge du contribuable et pour lesquelles celui-ci avait présenté une réclamation assortie d'une demande de sursis de paiement donnent lieu au paiement d'intérêts moratoires au taux de l'intérêt légal. Ces intérêts moratoires ne sont pas dus sur les cotisations ou fractions de cotisations d'impôts soumises à l'intérêt de retard mentionné à l'article 1727 du code général des impôts.
\n
Ces dispositions sont également applicables en cas de désistement du contribuable auprès de la juridiction saisie.
\n
Sur demande justifiée du contribuable, le montant des intérêts moratoires est réduit du montant des frais éventuellement engagés pour la constitution des garanties propres à assurer le recouvrement des impôts contestés.
\n
Les intérêts courent du premier jour du treizième mois suivant celui de la date limite de paiement jusqu'au jour du paiement effectif des cotisations. Ils sont recouvrés dans les mêmes conditions et sous les mêmes garanties, sûretés et privilèges que les impositions auxquelles ils s'appliquent.
" } }, "LEGIARTI000006315983": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L209", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315983", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315983.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL209AAXXXXXAF" } }, "NOTA": { "CONTENU": "

Dans sa décision n° 2014-400 QPC du 6 juin 2014 (NOR : CSCX1413218S), le Conseil constitutionnel a déclaré le troisième alinéa de l'article L. 209 du livre des procédures fiscales contraire à la Constitution. La déclaration d'inconstitutionnalité prévue par l'article 1er prend effet dans les conditions fixées aux considérants 10 et 11.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317230", "@num": "73", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 73 (P)", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006322436", "@num": "29", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 29 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000006312875", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023410011", "@num": "1912", "#text": "Code général des impôts, CGI. - art. 1912 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520606", "@num": "216", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 216 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049633806", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163111", "@fin": "2999-01-01", "#text": "Section IV : Conséquences des décisions prises sur les réclamations et des décisions des cours et tribunaux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315978", "@fin": "1982-01-01", "@num": "L209", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315979", "@fin": "1995-10-27", "@num": "L209", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315980", "@fin": "2004-06-01", "@num": "L209", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315981", "@fin": "2006-01-01", "@num": "L209", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315982", "@fin": "2005-12-31", "@num": "L209", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315983", "@fin": "2015-01-01", "@num": "L209", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029066133", "@fin": "2999-01-01", "@num": "L209", "@etat": "VIGUEUR", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque le tribunal administratif rejette totalement ou partiellement la demande d'un contribuable tendant à obtenir l'annulation ou la réduction d'une imposition établie en matière d'impôts directs à la suite d'une rectification ou d'une taxation d'office, les cotisations ou fractions de cotisations maintenues à la charge du contribuable et pour lesquelles celui-ci avait présenté une réclamation assortie d'une demande de sursis de paiement donnent lieu au paiement d'intérêts moratoires au taux de l'intérêt de retard prévu à l'article 1727 du code général des impôts. Ces intérêts moratoires ne sont pas dus sur les cotisations ou fractions de cotisations d'impôts soumises à l'intérêt de retard mentionné à l'article 1727 du code général des impôts.
\n
Ces dispositions sont également applicables en cas de désistement du contribuable auprès de la juridiction saisie.
\n
Sur demande justifiée du contribuable, le montant des intérêts moratoires est réduit du montant des frais éventuellement engagés pour la constitution des garanties propres à assurer le recouvrement des impôts contestés.
\n
Les intérêts courent du premier jour du treizième mois suivant celui de la date limite de paiement jusqu'au jour du paiement effectif des cotisations. Ils sont recouvrés dans les mêmes conditions et sous les mêmes garanties, sûretés et privilèges que les impositions auxquelles ils s'appliquent.
" } }, "LEGIARTI000029066133": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L209", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029066133", "URL": "article/LEGI/ARTI/00/00/29/06/61/LEGIARTI000029066133.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317230", "@num": "73", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 73 (P)", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "@id": "JORFARTI000029054541", "@num": "1", "#text": "Décision n°2014-400 QPC\r\n du 6 juin 2014 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000029054523", "@nortexte": "CSCX1413218S", "@numtexte": "2014-400 QPC", "@typelien": "MODIFICATION", "@naturetexte": "DECISION", "@datesignatexte": "2014-06-06" }, { "@id": "LEGIARTI000006312875", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023410011", "@num": "1912", "#text": "Code général des impôts, CGI. - art. 1912 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520606", "@num": "216", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 216 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049633806", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163111", "@fin": "2999-01-01", "#text": "Section IV : Conséquences des décisions prises sur les réclamations et des décisions des cours et tribunaux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315978", "@fin": "1982-01-01", "@num": "L209", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315979", "@fin": "1995-10-27", "@num": "L209", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315980", "@fin": "2004-06-01", "@num": "L209", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315981", "@fin": "2006-01-01", "@num": "L209", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315982", "@fin": "2005-12-31", "@num": "L209", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315983", "@fin": "2015-01-01", "@num": "L209", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029066133", "@fin": "2999-01-01", "@num": "L209", "@etat": "VIGUEUR", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque le tribunal administratif rejette totalement ou partiellement la demande d'un contribuable tendant à obtenir l'annulation ou la réduction d'une imposition établie en matière d'impôts directs à la suite d'une rectification ou d'une taxation d'office, les cotisations ou fractions de cotisations maintenues à la charge du contribuable et pour lesquelles celui-ci avait présenté une réclamation assortie d'une demande de sursis de paiement donnent lieu au paiement d'intérêts moratoires au taux de l'intérêt de retard prévu à l'article 1727 du code général des impôts. Ces intérêts moratoires ne sont pas dus sur les cotisations ou fractions de cotisations d'impôts soumises à l'intérêt de retard mentionné à l'article 1727 du code général des impôts.

\n
\n

Ces dispositions sont également applicables en cas de désistement du contribuable auprès de la juridiction saisie.

\n
\n

Les intérêts courent du premier jour du treizième mois suivant celui de la date limite de paiement jusqu'au jour du paiement effectif des cotisations. Ils sont recouvrés dans les mêmes conditions et sous les mêmes garanties, sûretés et privilèges que les impositions auxquelles ils s'appliquent.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006315978", "cible": false, "cidtexte": "JORFTEXT000000705191", "id": "LEGIARTI000006317230", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315979", "cible": false, "cidtexte": "JORFTEXT000000705191", "id": "LEGIARTI000006317230", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315980", "cible": false, "cidtexte": "JORFTEXT000000705191", "id": "LEGIARTI000006317230", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000029066133", "cible": false, "cidtexte": "JORFTEXT000000705191", "id": "LEGIARTI000006317230", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315981", "cible": false, "cidtexte": "JORFTEXT000000705191", "id": "LEGIARTI000006317230", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315982", "cible": false, "cidtexte": "JORFTEXT000000705191", "id": "LEGIARTI000006317230", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315983", "cible": false, "cidtexte": "JORFTEXT000000705191", "id": "LEGIARTI000006317230", "typelien": "CONCORDANCE" } ], "texte_version": { "JORFTEXT000000705191": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CODE DE LA SECURITE SOCIALE: ART. 2; DANS LE CGI: ART. 79." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000512373", "#text": "Loi du 2 juin 1891", "@sens": "source", "@cidtexte": "JORFTEXT000000512373", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1891-06-02" }, { "@id": "JORFTEXT000000516237", "#text": "Ordonnance n°45-1483 du 30 juin 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000516237", "@numtexte": "45-1483", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-06-30" }, { "@id": "LEGIARTI000006525293", "@num": "55", "#text": "Ordonnance n°45-1483 du 30 juin 1945 - art. 55 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516237", "@numtexte": "45-1483", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-06-30" }, { "@id": "LEGIARTI000006525318", "@num": "57", "#text": "Ordonnance n°45-1483 du 30 juin 1945 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516237", "@numtexte": "45-1483", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-06-30" }, { "@id": "JORFTEXT000000316289", "#text": "LOI n° 47-520 du 21 mars 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000316289", "@numtexte": "47-520", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1947-03-21" }, { "@id": "JORFARTI000002464803", "@num": "51", "#text": "LOI n° 47-520 du 21 mars 1947 - art. 51", "@sens": "source", "@cidtexte": "JORFTEXT000000316289", "@numtexte": "47-520", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1947-03-21" }, { "@id": "JORFTEXT000000695332", "#text": "Loi n° 48-777 du 4 mai 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000695332", "@numtexte": "48-777", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1948-05-04" }, { "@id": "JORFTEXT000000695332", "#text": "Loi n° 48-777 du 4 mai 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000695332", "@numtexte": "48-777", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1948-05-04" }, { "@id": "JORFTEXT000000313484", "#text": "Loi n°48-957 du 9 juin 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000313484", "@numtexte": "48-957", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1948-06-09" }, { "@id": "JORFTEXT000000310036", "#text": "Loi n°49-310 du 8 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000310036", "@numtexte": "49-310", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-08" }, { "@id": "JORFTEXT000000692445", "#text": "Loi n°49-420 du 25 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "JORFTEXT000000692192", "#text": "Loi n°49-1098 du 2 août 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692192", "@numtexte": "49-1098", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1949-08-02" }, { "@id": "JORFTEXT000000888570", "#text": "Loi n°51-695 du 24 mai 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000888570", "@numtexte": "51-695", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000315328", "#text": "Loi n°52-852 du 21 juillet 1952", "@sens": "source", "@cidtexte": "JORFTEXT000000315328", "@numtexte": "52-852", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-21" }, { "@id": "JORFTEXT000000693389", "#text": "Loi n°52-870 du 22 juillet 1952", "@sens": "source", "@cidtexte": "JORFTEXT000000693389", "@numtexte": "52-870", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-22" }, { "@id": "JORFTEXT000000675755", "#text": "Décret n°53-946 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000675755", "@numtexte": "53-946", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000501059", "#text": "LOI n° 56-780 du 4 août 1956", "@sens": "source", "@cidtexte": "JORFTEXT000000501059", "@numtexte": "56-780", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1956-08-04" }, { "@id": "JORFTEXT000000886689", "#text": "Ordonnance n° 58-1374 du 30 décembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "JORFTEXT000000874213", "#text": "Loi n° 59-1454 du 26 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000517664", "#text": "Ordonnance n°60-1253 du 29 novembre 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000517664", "@numtexte": "60-1253", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1960-11-29" }, { "@id": "JORFARTI000002294100", "@num": "4", "#text": "Ordonnance n°60-1253 du 29 novembre 1960 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000517664", "@numtexte": "60-1253", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1960-11-29" }, { "@id": "JORFTEXT000000319965", "#text": "Loi n° 64-707 du 10 juillet 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000319965", "@numtexte": "64-707", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1964-07-10" }, { "@id": "JORFARTI000001862899", "@num": "37", "#text": "Loi n° 64-707 du 10 juillet 1964 - art. 37", "@sens": "source", "@cidtexte": "JORFTEXT000000319965", "@numtexte": "64-707", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1964-07-10" }, { "@id": "JORFTEXT000000320878", "#text": "Loi n° 67-1114 du 21 décembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFARTI000002280177", "@num": "28", "#text": "Loi n° 67-1114 du 21 décembre 1967 - art. 28", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "LEGIARTI000006321014", "@num": "28", "#text": "Loi n°67-1114 du 21 décembre 1967 - art. 28 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFTEXT000000687436", "#text": "Loi n° 71-1061 du 29 décembre 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "JORFARTI000002472154", "@num": "66", "#text": "Loi n° 71-1061 du 29 décembre 1971 - art. 66", "@sens": "source", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "JORFTEXT000000699030", "#text": "Loi n°75-1242 du 27 décembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000699030", "@numtexte": "75-1242", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-27" }, { "@id": "JORFTEXT000000522258", "#text": "Loi n°76-394 du 6 mai 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000522258", "@numtexte": "76-394", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-06" }, { "@id": "JORFTEXT000000522254", "#text": "Loi n°76-1232 du 29 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000522254", "#text": "Loi n°76-1232 du 29 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFARTI000002480547", "@num": "54", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFARTI000001495400", "@num": "80", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFARTI000001495400", "@num": "80", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006273026", "@num": "54", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 54 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006316994", "@num": "80", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 80 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000522845", "#text": "Loi n°77-806 du 19 juillet 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522845", "@numtexte": "77-806", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-07-19" }, { "@id": "JORFTEXT000000704926", "#text": "Loi n°78-653 du 22 juin 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000704926", "@numtexte": "78-653", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-06-22" }, { "@id": "JORFARTI000002080995", "@num": "2", "#text": "Loi n°78-653 du 22 juin 1978 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000704926", "@numtexte": "78-653", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-06-22" }, { "@id": "JORFARTI000001884239", "@num": "3", "#text": "Loi n°78-653 du 22 juin 1978 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000704926", "@numtexte": "78-653", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-06-22" }, { "@id": "JORFARTI000001496595", "@num": "4", "#text": "Loi n°78-653 du 22 juin 1978 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000704926", "@numtexte": "78-653", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-06-22" }, { "@id": "LEGIARTI000006317153", "@num": "2", "#text": "Loi n°78-653 du 22 juin 1978 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704926", "@numtexte": "78-653", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1978-06-22" }, { "@id": "LEGIARTI000006317155", "@num": "3", "#text": "Loi n°78-653 du 22 juin 1978 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704926", "@numtexte": "78-653", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1978-06-22" }, { "@id": "LEGIARTI000006317156", "@num": "4", "#text": "Loi n°78-653 du 22 juin 1978 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704926", "@numtexte": "78-653", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1978-06-22" }, { "@id": "JORFTEXT000000886458", "#text": "LOI n° 78-1239 du 29 décembre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFARTI000001310620", "@num": "38", "#text": "LOI n° 78-1239 du 29 décembre 1978 - art. 38", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000319508", "#text": "Loi n°79-525 du 3 juillet 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000319508", "@numtexte": "79-525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-07-03" }, { "@id": "JORFTEXT000000705191", "#text": "Loi n°80-30 du 18 janvier 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGITEXT000006068686", "#text": "Loi n°80-30 du 18 janvier 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273393", "@num": "1", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273401", "@num": "10", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 10 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273402", "@num": "11", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 11 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273404", "@num": "13", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 13 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273406", "@num": "15", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273407", "@num": "16", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 16 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273408", "@num": "17", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 17 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273409", "@num": "18", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 18 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273410", "@num": "19", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 19 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006317226", "@num": "2", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273412", "@num": "21", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 21 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273412", "@num": "21", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 21 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273413", "@num": "22", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 22 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273414", "@num": "23", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 23 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273415", "@num": "24", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 24 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273416", "@num": "27", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 27 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001115521", "@num": "28", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 28", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273394", "@num": "3", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002292155", "@num": "42", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 42, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273396", "@num": "5", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273417", "@num": "57", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 57 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273397", "@num": "6", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273418", "@num": "63", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273419", "@num": "67", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 67 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273419", "@num": "67", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 67 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273420", "@num": "68", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 68 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273421", "@num": "69", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 69 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273398", "@num": "7", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 7 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273422", "@num": "70", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 70 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006317229", "@num": "72", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 72 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006317230", "@num": "73", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 73 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273424", "@num": "74", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 74 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273426", "@num": "75", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273427", "@num": "76", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 76 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273427", "@num": "76", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 76 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273428", "@num": "77", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 77 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273429", "@num": "79", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 79 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273399", "@num": "8", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273430", "@num": "80", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 80 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273430", "@num": "80", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 80 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273432", "@num": "82", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 82 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273433", "@num": "83", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 83 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273434", "@num": "84", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 84 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273400", "@num": "9", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273435", "@num": "94", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 94 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273436", "@num": "95", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 95 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000518650", "#text": "Décret n°80-35 du 19 janvier 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000518650", "@numtexte": "80-35", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-01-19" }, { "@id": "JORFTEXT000000285738", "#text": "Arrêté du 25 janvier 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000285738", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1980-01-25" }, { "@id": "JORFTEXT000000519489", "#text": "Décret n°80-143 du 12 février 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000519489", "@numtexte": "80-143", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-02-12" }, { "@id": "LEGIARTI000006323548", "@num": "1", "#text": "Décret n°80-143 du 12 février 1980 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000519489", "@numtexte": "80-143", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-02-12" }, { "@id": "JORFTEXT000000492570", "#text": "Arrêté du 9 mai 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000492570", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1980-05-09" }, { "@id": "LEGIARTI000006326776", "@num": "1", "#text": "Arrêté du 9 mai 1980 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000492570", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1980-05-09" }, { "@id": "JORFTEXT000000696620", "#text": "Décret n°80-450 du 23 juin 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000696620", "@numtexte": "80-450", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-06-23" }, { "@id": "LEGITEXT000006063261", "#text": "Décret n°80-450 du 23 juin 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000696620", "@numtexte": "80-450", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-06-23" }, { "@id": "LEGIARTI000006323568", "@num": "1", "#text": "Décret n°80-450 du 23 juin 1980 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696620", "@numtexte": "80-450", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-06-23" }, { "@id": "LEGIARTI000006323568", "@num": "1", "#text": "Décret n°80-450 du 23 juin 1980 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696620", "@numtexte": "80-450", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-06-23" }, { "@id": "LEGIARTI000006323578", "@num": "10", "#text": "Décret n°80-450 du 23 juin 1980 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696620", "@numtexte": "80-450", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-06-23" }, { "@id": "LEGIARTI000006323569", "@num": "2", "#text": "Décret n°80-450 du 23 juin 1980 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696620", "@numtexte": "80-450", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-06-23" }, { "@id": "LEGIARTI000006323570", "@num": "3", "#text": "Décret n°80-450 du 23 juin 1980 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696620", "@numtexte": "80-450", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-06-23" }, { "@id": "LEGIARTI000006323571", "@num": "4", "#text": "Décret n°80-450 du 23 juin 1980 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696620", "@numtexte": "80-450", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-06-23" }, { "@id": "LEGIARTI000006323572", "@num": "5", "#text": "Décret n°80-450 du 23 juin 1980 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696620", "@numtexte": "80-450", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-06-23" }, { "@id": "LEGIARTI000006323572", "@num": "5", "#text": "Décret n°80-450 du 23 juin 1980 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696620", "@numtexte": "80-450", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-06-23" }, { "@id": "LEGIARTI000006323574", "@num": "6", "#text": "Décret n°80-450 du 23 juin 1980 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696620", "@numtexte": "80-450", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-06-23" }, { "@id": "LEGIARTI000006323575", "@num": "7", "#text": "Décret n°80-450 du 23 juin 1980 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696620", "@numtexte": "80-450", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-06-23" }, { "@id": "LEGIARTI000006323575", "@num": "7", "#text": "Décret n°80-450 du 23 juin 1980 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696620", "@numtexte": "80-450", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-06-23" }, { "@id": "LEGIARTI000006323576", "@num": "8", "#text": "Décret n°80-450 du 23 juin 1980 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696620", "@numtexte": "80-450", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-06-23" }, { "@id": "LEGIARTI000006323577", "@num": "9", "#text": "Décret n°80-450 du 23 juin 1980 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696620", "@numtexte": "80-450", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-06-23" }, { "@id": "LEGIARTI000006323577", "@num": "9", "#text": "Décret n°80-450 du 23 juin 1980 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696620", "@numtexte": "80-450", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-06-23" }, { "@id": "JORFTEXT000000883586", "#text": "Décret n°80-586 du 22 juillet 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000883586", "@numtexte": "80-586", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-22" }, { "@id": "JORFTEXT000000833463", "#text": "Arrêté du 4 août 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000833463", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1980-08-04" }, { "@id": "JORFTEXT000000862271", "#text": "Décret n°80-789 du 3 octobre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000862271", "@numtexte": "80-789", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-10-03" }, { "@id": "LEGITEXT000006063322", "#text": "Décret n°80-789 du 3 octobre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000862271", "@numtexte": "80-789", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-10-03" }, { "@id": "LEGIARTI000006323596", "@num": "1", "#text": "Décret n°80-789 du 3 octobre 1980 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000862271", "@numtexte": "80-789", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-10-03" }, { "@id": "LEGIARTI000006323596", "@num": "1", "#text": "Décret n°80-789 du 3 octobre 1980 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000862271", "@numtexte": "80-789", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-10-03" }, { "@id": "LEGIARTI000006323597", "@num": "2", "#text": "Décret n°80-789 du 3 octobre 1980 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000862271", "@numtexte": "80-789", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-10-03" }, { "@id": "LEGIARTI000006323598", "@num": "3", "#text": "Décret n°80-789 du 3 octobre 1980 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000862271", "@numtexte": "80-789", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-10-03" }, { "@id": "LEGIARTI000006323600", "@num": "4", "#text": "Décret n°80-789 du 3 octobre 1980 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000862271", "@numtexte": "80-789", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-10-03" }, { "@id": "JORFTEXT000000681111", "#text": "Décret n°80-824 du 17 octobre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000681111", "@numtexte": "80-824", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-10-17" }, { "@id": "LEGITEXT000006063332", "#text": "Décret n°80-824 du 17 octobre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000681111", "@numtexte": "80-824", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-10-17" }, { "@id": "LEGIARTI000006323601", "@num": "1", "#text": "Décret n°80-824 du 17 octobre 1980 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000681111", "@numtexte": "80-824", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-10-17" }, { "@id": "LEGIARTI000006323601", "@num": "1", "#text": "Décret n°80-824 du 17 octobre 1980 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000681111", "@numtexte": "80-824", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-10-17" }, { "@id": "LEGIARTI000006323602", "@num": "2", "#text": "Décret n°80-824 du 17 octobre 1980 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000681111", "@numtexte": "80-824", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-10-17" }, { "@id": "LEGIARTI000006323603", "@num": "3", "#text": "Décret n°80-824 du 17 octobre 1980 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000681111", "@numtexte": "80-824", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-10-17" }, { "@id": "LEGIARTI000006323604", "@num": "4", "#text": "Décret n°80-824 du 17 octobre 1980 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000681111", "@numtexte": "80-824", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-10-17" }, { "@id": "JORFTEXT000000855643", "#text": "Arrêté du 14 octobre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000855643", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1980-10-14" }, { "@id": "LEGIARTI000006326661", "@num": "1", "#text": "Arrêté du 14 octobre 1980 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855643", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1980-10-14" }, { "@id": "JORFTEXT000000681355", "#text": "Décret n°80-895 du 13 novembre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000681355", "@numtexte": "80-895", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-13" }, { "@id": "LEGITEXT000006063342", "#text": "Décret n°80-895 du 13 novembre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000681355", "@numtexte": "80-895", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-13" }, { "@id": "LEGIARTI000006323610", "@num": "1", "#text": "Décret n°80-895 du 13 novembre 1980 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000681355", "@numtexte": "80-895", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-13" }, { "@id": "LEGIARTI000006323611", "@num": "2", "#text": "Décret n°80-895 du 13 novembre 1980 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000681355", "@numtexte": "80-895", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-13" }, { "@id": "JORFTEXT000000308847", "#text": "Décret n°80-1063 du 23 décembre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000308847", "@numtexte": "80-1063", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-23" }, { "@id": "LEGITEXT000006063166", "#text": "Décret n°80-1063 du 23 décembre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000308847", "@numtexte": "80-1063", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-23" }, { "@id": "LEGIARTI000006323668", "@num": "1", "#text": "Décret n°80-1063 du 23 décembre 1980 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000308847", "@numtexte": "80-1063", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-23" }, { "@id": "LEGIARTI000006323669", "@num": "1", "#text": "Décret n°80-1063 du 23 décembre 1980 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000308847", "@numtexte": "80-1063", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-23" }, { "@id": "JORFTEXT000000304852", "#text": "Décret n°80-1086 du 29 décembre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000304852", "@numtexte": "80-1086", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-29" }, { "@id": "LEGIARTI000006323680", "@num": "1", "#text": "Décret n°80-1086 du 29 décembre 1980 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000304852", "@numtexte": "80-1086", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-29" }, { "@id": "LEGIARTI000006323681", "@num": "2", "#text": "Décret n°80-1086 du 29 décembre 1980 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000304852", "@numtexte": "80-1086", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-29" }, { "@id": "LEGIARTI000006323681", "@num": "2", "#text": "Décret n°80-1086 du 29 décembre 1980 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000304852", "@numtexte": "80-1086", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-29" }, { "@id": "LEGIARTI000006323682", "@num": "3", "#text": "Décret n°80-1086 du 29 décembre 1980 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000304852", "@numtexte": "80-1086", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-29" }, { "@id": "LEGIARTI000006323682", "@num": "3", "#text": "Décret n°80-1086 du 29 décembre 1980 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000304852", "@numtexte": "80-1086", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-29" }, { "@id": "LEGIARTI000006323683", "@num": "4", "#text": "Décret n°80-1086 du 29 décembre 1980 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000304852", "@numtexte": "80-1086", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-29" }, { "@id": "JORFTEXT000000339460", "#text": "Loi n°80-1094 du 30 décembre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFTEXT000000339460", "#text": "Loi n°80-1094 du 30 décembre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006273372", "@num": "21", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006273358", "@num": "3", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002503383", "@num": "3", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006273362", "@num": "7", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 7 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002292024", "@num": "7", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 7, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006273363", "@num": "8", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001117603", "@num": "8", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 8, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFTEXT000000307433", "#text": "Décret n°81-102 du 4 février 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000307433", "@numtexte": "81-102", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-02-04" }, { "@id": "JORFTEXT000000310332", "#text": "Décret n°81-179 du 25 février 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000310332", "@numtexte": "81-179", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-02-25" }, { "@id": "JORFTEXT000000517224", "#text": "Décret n°81-511 du 12 mai 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000517224", "@numtexte": "81-511", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "JORFTEXT000000323854", "#text": "Arrêté du 8 mai 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000323854", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1981-05-08" }, { "@id": "LEGIARTI000006326746", "@num": "1", "#text": "Arrêté du 8 mai 1981 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000323854", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1981-05-08" }, { "@id": "JORFTEXT000000705483", "#text": "Loi n°81-734 du 3 août 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000705483", "@numtexte": "81-734", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-08-03" }, { "@id": "JORFARTI000001310011", "@num": "10", "#text": "Loi n°81-734 du 3 août 1981 - art. 10, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000705483", "@numtexte": "81-734", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-08-03" }, { "@id": "JORFARTI000002293625", "@num": "9", "#text": "Loi n°81-734 du 3 août 1981 - art. 9, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000705483", "@numtexte": "81-734", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-08-03" }, { "@id": "JORFTEXT000000701292", "#text": "Décret n°81-859 du 15 septembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFARTI000001496489", "@num": "2", "#text": "Décret n°81-859 du 15 septembre 1981 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFTEXT000000487111", "#text": "Arrêté du 15 septembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000487111", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1981-09-15" }, { "@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": "JORFARTI000001310111", "@num": "3", "#text": "Décret n°81-866 du 15 septembre 1981 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFARTI000001310905", "@num": "4", "#text": "Décret n°81-866 du 15 septembre 1981 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFTEXT000000690866", "#text": "Décret n°81-1173 du 30 décembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000690866", "@numtexte": "81-1173", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-12-30" }, { "@id": "JORFTEXT000000515870", "#text": "Loi n°81-1160 du 30 décembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFARTI000001115630", "@num": "32", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 32, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFARTI000001696548", "@num": "51", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 51, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFTEXT000000339574", "#text": "Loi n°81-1179 du 31 décembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@id": "JORFARTI000001696831", "@num": "10", "#text": "Loi n°81-1179 du 31 décembre 1981 - art. 10, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@id": "JORFTEXT000000336966", "#text": "Décret n°82-1059 du 15 décembre 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000336966", "@numtexte": "82-1059", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-12-15" }, { "@id": "LEGIARTI000044056677", "@num": "1", "#text": "Loi n° 84-578 du 9 juillet 1984 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274369", "@num": "1", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274367", "@num": "1", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274368", "@num": "1", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000032615177", "@num": "1", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274370", "@num": "1", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "JORFTEXT000000501937", "#text": "Décret n°85-87 du 23 janvier 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000501937", "@numtexte": "85-87", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-01-23" }, { "@id": "JORFTEXT000000878230", "#text": "Loi n°85-1403 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001493000", "@num": "30", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 30, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000317305", "#text": "Loi n°86-1317 du 30 décembre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000501403", "#text": "Décret n°87-760 du 14 septembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000501403", "@nortexte": "AGRP8701612D", "@numtexte": "87-760", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-09-14" }, { "@id": "JORFTEXT000000315039", "#text": "Décret n°88-958 du 3 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000315039", "@nortexte": "AGRP8801542D", "@numtexte": "88-958", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-03" }, { "@id": "JORFTEXT000000872570", "#text": "Décret n°89-763 du 16 octobre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000872570", "@nortexte": "AGRP8901772D", "@numtexte": "89-763", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-16" }, { "@id": "LEGIARTI000006318966", "@num": "28", "#text": "Loi n° 93-1353 du 30 décembre 1993 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000377177", "#text": "DECRET96-365", "@sens": "cible", "@cidtexte": "JORFTEXT000000377177", "@nortexte": "AGRP9502499D", "@numtexte": "96-365", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-04-24" }, { "@id": "JORFTEXT000000747076", "#text": "DECRET97-75", "@sens": "cible", "@cidtexte": "JORFTEXT000000747076", "@nortexte": "AGRP9601770D", "@numtexte": "97-75", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-01-28" }, { "@id": "JORFTEXT000000762233", "#text": "LOI99-1172", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320617", "@num": "76", "#text": "Loi - art. 76 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000789373", "#text": "LOI2004-1484", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322456", "@num": "46", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322457", "@num": "46", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000017924119", "@num": "46", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000020031713", "@num": "46", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006295285", "@num": "135", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 135 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295669", "@num": "294 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 294 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295134", "@num": "38 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 38 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297271", "@num": "307", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 307 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301602", "@num": "121 V bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 V bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301609", "@num": "121 V ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 V ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307301", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307303", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307308", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307297", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307311", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307307", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307300", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307310", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307304", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307296", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307299", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307309", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307306", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307298", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307305", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307302", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307312", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096607", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019300458", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307443", "@num": "154", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 154 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307928", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307951", "@num": "157 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307958", "@num": "157 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307960", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312277", "@num": "1601", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1601 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312354", "@num": "1609 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312456", "@num": "1635 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312457", "@num": "1635 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308324", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308328", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308325", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308333", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308331", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308323", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308326", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308330", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308334", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308329", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308327", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308332", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308476", "@num": "206", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 206 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308554", "@num": "208 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308667", "@num": "218 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 218 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308811", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308810", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308862", "@num": "230 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 230 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308863", "@num": "230 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 230 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308869", "@num": "231", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308972", "@num": "235 ter GA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter GA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309252", "@num": "238 bis HA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309261", "@num": "238 bis HB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307018", "@num": "5", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305323", "@num": "741 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 741 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310402", "@num": "793", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615387", "@num": "59 ter", "#text": "Code des douanes - art. 59 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006362764", "@num": "L38", "#text": "Code des pensions civiles et militaires de retrait - art. L38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070302", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794459", "@num": "L189", "#text": "Code des pensions militaires d'invalidité et des v - art. L189 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794225", "@num": "L35 quater", "#text": "Code des pensions militaires d'invalidité et des v - art. L35 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794252", "@num": "L51", "#text": "Code des pensions militaires d'invalidité et des v - art. L51 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794262", "@num": "L52-2", "#text": "Code des pensions militaires d'invalidité et des v - art. L52-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022200986", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022658398", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023377919", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091689", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946479", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021657805", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315834", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315379", "@num": "L166", "#text": "Livre des procédures fiscales - art. L166 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315380", "@num": "L166", "#text": "Livre des procédures fiscales - art. L166 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315884", "@num": "L167", "#text": "Livre des procédures fiscales - art. L167 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315979", "@num": "L209", "#text": "Livre des procédures fiscales - art. L209 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315978", "@num": "L209", "#text": "Livre des procédures fiscales - art. L209 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°80-30 du 18 janvier 1980", "MCS_TXT": { "MC": [ "BUDGET 1980", "LOI DE FINANCES", "ORGANISATION DEPARTEMENTALE", "ORGANISATION COMMUNALE", "COLLECTIVITE LOCALE", "ILE-DE-FRANCE", "SANCTION", "BUDGET", "PARAFISCALITE", "PRIME", "ROUTE", "RADIO", "PRESSE", "SOCIETE", "RENTE VIAGERE", "ORGANISATION DE LA PROFESSION", "VOIRIE", "INSTITUT DES VINS DE CONSOMMATION COURANTE", "REVERSION", "COMMUNE", "REDEVANCE COMMUNALE", "FNAFU", "DEPARTEMENT", "COMBUSTIBLE LIQUIDE", "RESPONSABILITE DES DIRIGEANTS", "ALCOOL", "FEMME", "IMPOT SUR LE REVENU", "RECOUVREMENT", "FECL", "ECONOMIE D'ENERGIE", "TRANSPORT", "BANQUE", "VOIE", "CHAMBRE DE METIERS", "EXONERATION", "OCDE", "FONDS D'EQUIPEMENT DES COLLECTIVITES LOCALES", "ACCORD INTERNATIONAL", "ABATTEMENT", "VENTE", "TVA", "CHEMIN", "DEVELOPPEMENT DU SPORT", "CREDIT MUTUEL", "CONTROLE FISCAL", "FACTURE", "ENTREPRISE", "BENEFICE AGRICOLE", "ARTISANAT", "ANCIEN COMBATTANT", "COMMERCE", "FMI", "PRETS", "LOTERIE NATIONALE", "BENEFICE COMMERCIAL", "CONTROLE DES PRIX", "SECRET PROFESSIONNEL", "AIDE AU LOGEMENT", "DEFENSE", "COMPTE SPECIAL DU TRESOR", "AYANT-CAUSE", "EXPLOITATION", "PROPRIETE BATIE", "TAXE POUR FRAIS", "STATUT DE NAVIRE", "PARTICIPATION DE L'EMPLOYEUR", "VIGNETTE AUTOMOBILE", "FNDS", "REGLE BUDGETAIRE", "REDEVANCE POUR DROIT D'USAGE", "SURTAXE", "REGLEMENTATION DE PRIX", "HYDROCARBURE", "FONDS NATIONAL", "DROIT", "IMPOT", "PRELEVEMENT TEMPORAIRE", "ANCIENS COMBATTANTS", "FINANCIER", "COMPTE DE COMMERCE", "TAXE SUR SALAIRE", "TAXE SUR SPECTACLE", "ALLOCATION AUX AYANTS-CAUSE", "TRAVAIL", "REGION", "FRAUDE FISCALE", "VEUVE", "TAXE ADDITIONNELLE AU DROIT DE BAIL", "ENREGISTREMENT", "CONSTRUCTION", "EMPRUNT", "URBANISME", "ENTENTE PROFESSIONNELLE", "IMPOT FONCIER", "FONDS SPECIAL D'INVESTISSEMENT ROUTIER", "BENEFICE INDUSTRIEL", "REGIME FISCAL", "IMPOT DIRECT", "APPRENTISSAGE", "TRAVAILLEUR MANUEL", "VALEUR MOBILIERE", "FONCTIONNAIRE", "LIVRET D'EPARGNE", "PARI MUTUEL URBAIN", "DOM", "DEGREVEMENT DE LA TAXE INTERIEURE DE CONSOMMATION", "COMMUNICATION", "CENTRE DE GESTION", "FONDS DE COMPENSATION DE LA TAXE SUR LA VALEUR AJOUTEE", "TAXE SUR JEU", "BIC", "DEBIT DE BOISSON", "MUTATION A TITRE GRATUIT", "PARLEMENT", "VIN", "CAISSE AUTONOME DE LA RECONSTRUCTION", "GOUVERNEMENT", "RESSOURCE FISCALE", "TAXE SUR VEHICULE A MOTEUR", "AIDE A LA CONSTRUCTION", "MINE", "AERONEF", "ANNEXE", "COMMUNICATION AVEC LE PARLEMENT", "ENCOURAGEMENT A L'EXPORTATION", "VIGNETTE MOTO", "COMPTE SPECIAL", "APL", "INDUSTRIE", "CIRCULATION", "PRET", "METAL PRECIEUX", "EDUCATION PERMANENTE", "SPORT", "EQUIPEMENT NATIONAL", "FCTVA", "FONDS NATIONAL POUR LE DEVELOPPEMENT DU SPORT", "CHEMIN DEPARTEMENTAL", "ONIVIT", "REDEVANCE DEPARTEMENTALE", "RELEVE ANNUEL", "TAXE", "RETRAITE", "DISPOSITION FINANCIERE", "PENSION", "DROIT DE TIMBRE", "VEUVE DE GUERRE", "IRPP", "MAJORATION DE PENSION" ] }, "TITREFULL": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000705191", "NUM": "80-30", "DATE_PUBLI": "1980-01-19", "DATE_TEXTE": "1980-01-18", "ORIGINE_PUBLI": "JORF du 19 janvier 1980", "PAGE_DEB_PUBLI": 145, "PAGE_FIN_PUBLI": 208 } }, "META_COMMUN": { "ID": "JORFTEXT000000705191", "URL": "texte/version/JORF/TEXT/00/00/00/70/51/JORFTEXT000000705191.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX98030" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000705191", "cible": true, "cidtexte": "JORFTEXT000000705191", "id": "LEGIARTI000006317230", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006317230", "liens_entrants": true }

Article 73 AUTONOME PERIME, en vigueur du 19/01/1980 au 01/09/2007 (Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980)