{ "article": { "LEGIARTI000006317499": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "16", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1986-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006317499", "URL": "article/LEGI/ARTI/00/00/06/31/74/LEGIARTI000006317499.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDBXXXXXX016AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000878230", "#text": "Loi 85-1403 1985-12-30 Finances pour 1986 JORF 31 décembre 1985 en vigueur le 1er janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006309644", "@num": "298 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307594", "@num": "39 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310063", "@num": "564 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 564 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000878230", "@num": "85-1403", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°85-1403 du 30 décembre 1985 DE FINANCES POUR 1986", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000878230", "@c_titre_court": "Loi n°85-1403 du 30 décembre 1985" }, { "@fin": "2999-01-01", "#text": "Loi n° 85-1403 du 30 décembre 1985 de finances pour 1986 (1)", "@debut": "1986-01-01", "@id_txt": "LEGITEXT000006068883", "@c_titre_court": "Loi n° 85-1403 du 30 décembre 1985" } ], "@date_publi": "1985-12-31", "@date_signature": "1985-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006317499", "@fin": "2007-09-01", "@num": "16", "@etat": "PERIME", "@debut": "1986-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Paragraphe modificateur
\n
\n
II - Les dispositions de l'article 39 bis du même code sont reconduites pour l'exercice 1986.
\n
\n
III - Paragraphe modificateur
\n
" } }, "LEGIARTI000006307594": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307594", "URL": "article/LEGI/ARTI/00/00/06/30/75/LEGIARTI000006307594.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0039AIXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN4 4 octies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 86-1086 1986-10-31", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000503691", "#text": "LOI 54-782 1954-08-02 art. 9, art. 20 1°, 2°", "@sens": "source", "@cidtexte": "JORFTEXT000000503691", "@numtexte": "54-782", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1954-08-02" }, { "@id": "LEGIARTI000006314651", "@num": "9", "#text": "Loi n°54-782 du 2 août 1954 - art. 9 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000503691", "@numtexte": "54-782", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1954-08-02" }, { "@id": "LEGIARTI000006317499", "@num": "16", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 16 (P) JORF 31 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000039248260", "@num": "22", "#text": "Loi n° 91-1 du 3 janvier 1991 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000352171", "@nortexte": "TEFX9000165L", "@numtexte": "91-1", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-01-03" }, { "@id": "LEGIARTI000021161508", "@num": "1", "#text": "Décret n°99-79 du 5 février 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000377874", "@nortexte": "MCCT9900011D", "@numtexte": "99-79", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-05" }, { "@id": "LEGIARTI000025689786", "@num": "10", "#text": "Décret n°2012-484\n du 13 avril 2012 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025688505", "@nortexte": "MCCE1206681D", "@numtexte": "2012-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-13" }, { "#text": "Ordonnance 1944-09-30", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000028741026", "@num": "L121-18-2", "#text": "Code de la consommation - art. L121-18-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020218754", "@num": "L121-26", "#text": "Code de la consommation - art. L121-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032226864", "@num": "L221-10", "#text": "Code de la consommation - art. L221-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431974", "@num": "201 ter", "#text": "Code général des impôts, CGI. - art. 201 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431967", "@num": "223 ter", "#text": "Code général des impôts, CGI. - art. 223 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431981", "@num": "54 ter", "#text": "Code général des impôts, CGI. - art. 54 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300218", "@num": "4 octies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 4 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179865", "@fin": "1989-07-14", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049495352", "@fin": "1979-07-01", "@num": "39 bis", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307588", "@fin": "1980-01-19", "@num": "39 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307589", "@fin": "1982-01-01", "@num": "39 bis", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307590", "@fin": "1983-01-01", "@num": "39 bis", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307591", "@fin": "1984-12-30", "@num": "39 bis", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307592", "@fin": "1985-01-01", "@num": "39 bis", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307593", "@fin": "1985-12-31", "@num": "39 bis", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307594", "@fin": "1987-01-01", "@num": "39 bis", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307595", "@fin": "1991-12-31", "@num": "39 bis", "@etat": "MODIFIE", "@debut": "1987-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307596", "@fin": "1995-10-27", "@num": "39 bis", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307597", "@fin": "1998-04-22", "@num": "39 bis", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307598", "@fin": "2002-03-31", "@num": "39 bis", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307599", "@fin": "2014-01-01", "@num": "39 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028434561", "@fin": "2999-01-01", "@num": "39 bis", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Dans les entreprises exploitant soit un journal, soit une revue mensuelle ou bimensuelle consacrée pour une large part à l'information politique, les provisions constituées au moyen des bénéfices réalisés au cours des exercices 1951 à 1969, en vue d'acquérir des matériels, mobiliers et autres éléments d'actif nécessaires à l'exploitation du journal, ou de couvrir des dépenses susceptibles d'être portées à un compte de frais de premier établissement, sont admises en déduction pour l'établissement de l'impôt.
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Il en est de même des dépenses effectuées en vue des objets indiqués ci-dessus par prélèvement sur les bénéfices de la même période.
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1 bis. Les entreprises désignées au 1 sont autorisées, à la clôture de chacun des exercices 1970 à 1975, à constituer une provision pour acquisition d'éléments d'actif nécessaires à l'exploitation du journal, qui est admise en franchise d'impôt dans la limite de :
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90 % du bénéfice de l'exercice 1970, 80 % du bénéfice de l'exercice 1971, 60 % pour la généralité des publications et 80 % pour les quotidiens, du bénéfice des exercices 1972 à 1975.
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Les éléments d'actif désignés à l'alinéa précédent s'entendent uniquement des matériels, terrains, constructions et prises de participations dans des entreprises d'imprimerie, dans la mesure où ils sont nécessaires à l'exploitation du journal. Un décret fixe, en tant que de besoin, les conditions d'application du présent alinéa.
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1 bis A. Les entreprises désignées au 1 sont autorisées à constituer en franchise d'impôt, par prélèvement sur les résultats des exercices 1976 à 1979, une provision pour acquisition d'éléments d'actif strictement nécessaires à l'exploitation du journal, dans la limite de :
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60 % pour la généralité des publications et 80 % pour les quotidiens, du bénéfice des exercices 1976 et 1977.
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50 % pour la généralité des publications et 70 % pour les quotidiens, du bénéfice des exercices 1978 et 1979.
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Les éléments d'actif désignés à l'alinéa précédent s'entendent uniquement des matériels, terrains, constructions et prises de participations dans des entreprises d'imprimerie, dans la mesure où ils sont strictement nécessaires à l'exploitation du journal.
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L'exclusion des terrains et participations prévue à la dernière phrase du premier alinéa du 1 bis A bis est applicable pour l'utilisation de la provision constituée en vertu du premier alinéa.
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1 bis A bis. Les entreprises de presse mentionnées au 1 sont autorisées à constituer en franchise d'impôt, par prélèvement sur les résultats imposables des exercices 1980 à 1986, une provision exclusivement affectée à l'acquisition de matériels et constructions strictement nécessaires à l'exploitation du journal ou à déduire de ces résultats les dépenses exposées en vue du même objet. Sont notamment exclues de la présente provision les acquisitions de terrains et les participations dans les entreprises.
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Les sommes prélevées ou déduites en vertu de l'alinéa précédent sont limitées à :
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- 40 % pour la généralité des publications et 65 % pour les quotidiens du bénéfice de l'exercice 1980, - 30 % pour la généralité des publications et 60 % pour les quotidiens du bénéfice des exercices 1981 à 1986.
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1 bis B. Pour l'application des 1 bis, 1 bis A et 1 bis A bis, sont assimilées à des quotidiens, les publications à diffusion départementale ou régionale consacrées principalement à l'information politique et générale, paraissant au moins une fois par semaine et dont le prix de vente n'excède pas de 75 % celui de la majorité des quotidiens. Un arrêté du ministre de l'économie et des finances fixe les conditions de cette assimilation (1).
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Les provisions indiquées aux 1 bis et 1 bis A ne peuvent être utilisées qu'au financement des deux tiers du prix de revient des éléments qui y sont définis.
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Les entreprises désignées au 1 peuvent, dans les mêmes limites que celles prévues aux 1 bis et 1 bis A, déduire les dépenses d'équipement exposées en vue du même objet.
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La limite des deux tiers prévue aux deux alinéas précédents ne s'applique ni aux quotidiens ni aux publications cités au premier alinéa.
\n
1 bis B bis. Les sommes prélevées ou déduites des résultats imposables en vertu du 1 bis A bis ne peuvent être utilisées qu'au financement d'une fraction du prix de revient des matériels et constructions qui y sont définis. Pour les éléments acquis au moyen des sommes prélevées ou déduites des bénéfices de l'exercice 1980, cette fraction est égale à 55 % pour la généralité des publications et à 90 % pour les quotidiens et les publications assimilées définies au 1 bis B, premier alinéa. Ces pourcentages sont ramenés respectivement à 40 % et à 80 % pour les éléments acquis au moyen des sommes prélevées ou déduites des bénéfices des exercices 1981 à 1986.
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1 bis C. Pour la détermination des résultats des exercices 1975 et suivants, sont exclues du bénéfice du régime prévu aux 1 bis, 1 bis A et 1 bis A bis les publications pornographiques, perverses ou de violence figurant sur une liste établie, après avis de la commission de surveillance et de contrôle des publications destinées à l'enfance et à la jeunesse, par un arrêté du ministre de l'intérieur.
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Les réclamations et les recours contentieux relatifs aux décisions d'inscription sur la liste sont instruits par le département de l'intérieur.
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1 bis C bis. Les entreprises de presse ne bénéficient pas du régime prévu aux 1 bis A et 1 bis A bis pour la partie des publications qu'elles impriment à l'étranger.
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1 ter. Les éléments d'actif acquis au moyen des bénéfices ou des provisions mentionnés au présent article sont amortis pour un montant égal à la fraction du prix d'achat ou de revient qui a été prélevée sur lesdits bénéfices ou provisions.
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Sans préjudice de l'application des dispositions de l'article 39-1-5°, neuvième alinéa, les provisions non utilisées conformément à leur objet avant la fin de la cinquième année suivant celle de leur constitution sont rapportées aux bénéfices soumis à l'impôt au titre de ladite année.
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2. Les entreprises de presse attributaires de biens de presse, bénéficiant d'un des contrats prévus à l'article 9 de la loi n° 54-782 du 2 août 1954 ou remises en possession de leurs biens en vertu d'une dation en payement des indemnités dues à raison du transfert, qui emploient des journalistes ou salariés non journalistes ayant perdu leur emploi à la suite de la suspension d'entreprises de presse prononcée dans le cadre d'application de l'ordonnance du 30 septembre 1944, et qui ne se trouvent pas dans l'un des cas prévus à l'article 20-1° et 2° de la loi du 2 août 1954 précitée, sont autorisées à déduire de leur bénéfice net, pour l'établissement de l'impôt, les provisions constituées par elles en vue du paiement des indemnités calculées en tenant compte de l'ancienneté acquise par ces journalistes et salariés au service de l'ancienne entreprise, qu'elles doivent verser en cas de licenciement de ces derniers.
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(1) Annexe IV, art. 4 octies.
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" } }, "LEGIARTI000006309644": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "298 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-01-01", "DATE_DEBUT": "1986-03-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006309644", "URL": "article/LEGI/ARTI/00/00/06/30/96/LEGIARTI000006309644.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0298AIXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 298 terdecies A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 72", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 73", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000878230", "#text": "Loi 85-1403 1985-12-30 art. 16 I, art. 66 Finances pour 1986 JORF 3 décembre 1985, en vigueur le 1er janvier 1986) M(Décret 86-414 1986-03-13 art. 1 1°, art. 3 1° JORF 15 mars 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006317499", "@num": "16", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 16 (P) JORF 3 décembre 1985, en vigueur le 1er janvier 1986) M(Décret 86-414 1986-03-13 art. 1 1°, art. 3 1° JORF 15 mars 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274482", "@num": "66", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 66 (V) JORF 3 décembre 1985, en vigueur le 1er janvier 1986) M(Décret 86-414 1986-03-13 art. 1 1°, art. 3 1° JORF 15 mars 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000044608007", "@num": "2", "#text": "Décret n°2021-1746 du 21 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044546886", "@nortexte": "MICE2133149D", "@numtexte": "2021-1746", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-21" }, { "@id": "LEGIARTI000026944648", "@num": "298 decies", "#text": "Code général des impôts, CGI. - art. 298 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910156", "@num": "298 duodecies", "#text": "Code général des impôts, CGI. - art. 298 duodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660990", "@num": "298 nonies", "#text": "Code général des impôts, CGI. - art. 298 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847442", "@num": "298 terdecies", "#text": "Code général des impôts, CGI. - art. 298 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044617686", "@num": "72", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 72 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766145", "@num": "73", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023503517", "@num": "73-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 73-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1934-02-28 ART. 52", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162830", "@fin": "1989-01-01", "#text": "REGIMES SPECIAUX.", "@debut": "1981-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147126", "@fin": "1989-01-01", "#text": "TAXE SUR LA VALEUR AJOUTEE *TVA*", "@debut": "1981-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133864", "@fin": "1989-01-01", "#text": "TAXES SUR LE CHIFFRE D'AFFAIRES ET TAXES ASSIMILEES", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309639", "@fin": "1982-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309640", "@fin": "1983-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309641", "@fin": "1983-12-30", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309642", "@fin": "1985-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309643", "@fin": "1986-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309644", "@fin": "1989-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1986-03-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309645", "@fin": "2010-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645256", "@fin": "2014-02-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028663966", "@fin": "2018-03-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2014-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426342", "@fin": "2020-12-31", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2018-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910152", "@fin": "2022-01-01", "@num": "298 septies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983740", "@fin": "2999-01-01", "@num": "298 septies", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les ventes, commissions et courtages portant sur les publications qui remplissent les conditions prévues par les articles 72 et 73 de l'annexe III au présent code pris en application de l'article 52 de la loi du 28 février 1934, sont soumis à la taxe sur la valeur ajoutée :
\n
1° Pour les quotidiens et pour les publications qui leur sont assimilées au sens de l'article 39 bis, au taux de 2,10 % dans les départements de la France métropolitaine et de 1,05 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion (1) ;
\n
2° Pour les autres publications, sous réserve des dispositions de l'article 298 terdecies A, au taux de 4 p. 100 ; toutefois, ce taux est fixé à 3,15 % dans les départements de la Corse.
\n
Il est fixé à 2 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion.
\n
(1) Dispositions applicables à compter du 1er juillet 1986.
\n
" } }, "LEGIARTI000006310063": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "564 nonies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1986-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310063", "URL": "article/LEGI/ARTI/00/00/06/31/00/LEGIARTI000006310063.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0564AIXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317499", "@num": "16", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 16 (P) JORF 31 décembre 1985, en vigueur le 1er janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147313", "@fin": "1993-08-18", "#text": "Chapitre III septies : Taxe sur la publicité télévisée.", "@debut": "1986-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310060", "@fin": "1983-12-30", "@num": "564 nonies", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310061", "@fin": "1985-01-01", "@num": "564 nonies", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310062", "@fin": "1986-01-01", "@num": "564 nonies", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310063", "@fin": "1993-01-01", "@num": "564 nonies", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006310064", "@fin": "1993-08-18", "@num": "564 nonies", "@etat": "TRANSFERE", "@debut": "1993-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une taxe sur la publicité télévisée est due par les personnes qui assurent la régie des messages de publicité reçus en France sur les écrans de télévision.
\n
\n
Elle est assise [*assiette*] sur le message publicitaire selon les tarifs suivants :
\n
- 10 F par message dont le prix est au plus égal à 1.000 F ;
\n
- 30 F par message dont le prix est supérieur à 1.000 F et au plus égal à 10.000 F ;
\n
- 220 F par message dont le prix est supérieur à 10.000 F et au plus égal à 60.000 F ;
\n
- 420 F par message dont le prix est supérieur à 60.000 F.
\n
Ces prix s'entendent hors taxes.
\n
La taxe ne s'applique pas aux messages passés pour le compte d'oeuvres reconnues d'utilité publique à l'occasion de grandes campagnes nationales.
\n
Les redevables sont tenus de souscrire, dans le mois du commencement des opérations imposables, auprès du service des impôts dont ils dépendent, une déclaration d'existence et, avant le 25 de chaque mois, un relevé conforme au modèle établi par l'administration indiquant pour chaque tranche du barème le nombre de messages publicitaires diffusés le mois précédent.
\n
La taxe est établie et recouvrée au vu de ce relevé selon les règles, conditions, garanties et sanctions prévues en matière de contributions indirectes.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006310063", "cible": false, "cidtexte": "JORFTEXT000000878230", "id": "LEGIARTI000006317499", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006307594", "cible": false, "cidtexte": "JORFTEXT000000878230", "id": "LEGIARTI000006317499", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006309644", "cible": false, "cidtexte": "JORFTEXT000000878230", "id": "LEGIARTI000006317499", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000878230": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CGI: ART. 12-I (AL. 2)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFTEXT000000508840", "#text": "Ordonnance n°45-582 du 6 avril 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000508840", "@numtexte": "45-582", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-04-06" }, { "@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": "JORFTEXT000000313484", "#text": "Loi n°48-957 du 9 juin 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000313484", "@numtexte": "48-957", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1948-06-09" }, { "@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": "MODIFIE", "@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": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000303416", "#text": "Décret n°54-982 du 1 octobre 1954", "@sens": "source", "@cidtexte": "JORFTEXT000000303416", "@numtexte": "54-982", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1954-10-01" }, { "@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": "JORFARTI000002471746", "@num": "82", "#text": "Loi n° 67-1114 du 21 décembre 1967 - art. 82", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFTEXT000000875174", "#text": "Loi n° 71-582 du 16 juillet 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000875174", "@numtexte": "71-582", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFARTI000001490545", "@num": "7", "#text": "Loi n° 71-582 du 16 juillet 1971 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000875174", "@numtexte": "71-582", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFTEXT000000321863", "#text": "LOI n° 72-11 du 3 janvier 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000321863", "@numtexte": "72-11", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "JORFTEXT000000321863", "#text": "LOI n° 72-11 du 3 janvier 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000321863", "@numtexte": "72-11", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "JORFTEXT000000698847", "#text": "Loi n°74-1094 du 24 décembre 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000698847", "@numtexte": "74-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-24" }, { "@id": "JORFARTI000002293484", "@num": "2", "#text": "Loi n°74-1094 du 24 décembre 1974 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000698847", "@numtexte": "74-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-24" }, { "@id": "JORFTEXT000000333535", "#text": "Loi n°74-1118 du 27 décembre 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000333535", "@numtexte": "74-1118", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-27" }, { "@id": "JORFTEXT000000333976", "#text": "Loi n°75-534 du 30 juin 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000333976", "@numtexte": "75-534", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-06-30" }, { "@id": "JORFTEXT000000333963", "#text": "Loi n° 75-1278 du 30 décembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@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": "JORFARTI000001691133", "@num": "41", "#text": "LOI n° 78-1239 du 29 décembre 1978 - art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000705191", "#text": "Loi n°80-30 du 18 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@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": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000515870", "#text": "Loi n° 81-1160 du 30 décembre 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFARTI000001884321", "@num": "85", "#text": "Loi n° 81-1160 du 30 décembre 1981 - art. 85", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFTEXT000000503959", "#text": "Loi n°82-1126 du 29 décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFARTI000002472241", "@num": "82", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 82", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFTEXT000000700130", "#text": "Ordonnance n°83-392 du 18 mai 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000700130", "@numtexte": "83-392", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1983-05-18" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFARTI000001295479", "@num": "2", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFARTI000001295483", "@num": "36", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 36", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFARTI000002280684", "@num": "41", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFARTI000001867386", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 DE FINANCES POUR 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000002279392", "@num": "19", "#text": "Loi n°84-1208 DE FINANCES POUR 1985 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001295515", "@num": "30", "#text": "Loi n°84-1208 DE FINANCES POUR 1985 - art. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001680837", "@num": "31", "#text": "Loi n°84-1208 DE FINANCES POUR 1985 - art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001103810", "@num": "49", "#text": "Loi n°84-1208 DE FINANCES POUR 1985 - art. 49", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000518573", "#text": "Décision Européenne n°85-201 du 28 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000518573", "@numtexte": "85-201", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "1985-12-28" }, { "@id": "JORFTEXT000000508153", "#text": "Décret n°85-1411 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000508153", "@numtexte": "85-1411", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000324991", "#text": "Décret n°85-1412 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000324991", "@numtexte": "85-1412", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000324992", "#text": "Décret n°85-1413 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000324992", "@numtexte": "85-1413", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000866863", "#text": "Décret n°85-1414 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000866863", "@numtexte": "85-1414", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000688782", "#text": "Décret n°85-1415 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000688782", "@numtexte": "85-1415", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000325220", "#text": "Décret n°85-1416 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000325220", "@numtexte": "85-1416", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000688783", "#text": "Décret n°85-1417 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000688783", "@numtexte": "85-1417", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000688784", "#text": "Décret n°85-1418 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000688784", "@numtexte": "85-1418", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000508154", "#text": "Décret n°85-1419 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000508154", "@numtexte": "85-1419", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000866865", "#text": "Décret n°85-1420 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000866865", "@numtexte": "85-1420", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000325221", "#text": "Décret n°85-1421 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000325221", "@numtexte": "85-1421", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000325222", "#text": "Décret n°85-1422 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000325222", "@numtexte": "85-1422", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000866866", "#text": "Décret n°85-1423 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000866866", "@numtexte": "85-1423", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000866867", "#text": "Décret n°85-1424 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000866867", "@numtexte": "85-1424", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000688785", "#text": "Décret n°85-1425 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000688785", "@numtexte": "85-1425", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000325000", "#text": "Décret n°85-1426 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000325000", "@numtexte": "85-1426", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000688786", "#text": "Décret n°85-1427 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000688786", "@numtexte": "85-1427", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000688787", "#text": "Décret n°85-1428 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000688787", "@numtexte": "85-1428", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000508155", "#text": "Décret n°85-1429 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000508155", "@numtexte": "85-1429", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000508157", "#text": "Décret n°85-1430 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000508157", "@numtexte": "85-1430", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000508158", "#text": "Décret n°85-1431 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000508158", "@numtexte": "85-1431", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000508159", "#text": "Décret n°85-1432 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000508159", "@numtexte": "85-1432", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000688788", "#text": "Décret n°85-1433 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000688788", "@numtexte": "85-1433", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000325001", "#text": "Décret n°85-1434 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000325001", "@numtexte": "85-1434", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000688789", "#text": "Décret n°85-1435 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000688789", "@numtexte": "85-1435", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000325002", "#text": "Décret n°85-1436 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000325002", "@numtexte": "85-1436", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000508160", "#text": "Décret n°85-1437 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000508160", "@numtexte": "85-1437", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000867098", "#text": "Décret n°85-1438 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000867098", "@numtexte": "85-1438", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000325003", "#text": "Décret n°85-1439 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000325003", "@numtexte": "85-1439", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000688791", "#text": "Décret n°85-1440 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000688791", "@numtexte": "85-1440", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000688792", "#text": "Décret n°85-1442 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000688792", "@numtexte": "85-1442", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000309997", "#text": "Décret n°85-1443 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000309997", "@numtexte": "85-1443", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000309998", "#text": "Décret n°85-1444 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000309998", "@numtexte": "85-1444", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "LEGITEXT000006068883", "#text": "Loi n°85-1403 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274444", "@num": "1", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274456", "@num": "10", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 10 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274457", "@num": "11", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 11 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274458", "@num": "12", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 12 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274459", "@num": "14", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 14 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006317499", "@num": "16", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 16 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006317500", "@num": "17", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 17 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274462", "@num": "19", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 19 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274446", "@num": "2", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274463", "@num": "20", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 20 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274464", "@num": "21", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 21 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274467", "@num": "27", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 27 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274448", "@num": "3", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274471", "@num": "31", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 31 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274473", "@num": "33", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 33 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274474", "@num": "34", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274450", "@num": "5", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274475", "@num": "54", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 54 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274451", "@num": "6", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274477", "@num": "61", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274478", "@num": "62", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 62 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274480", "@num": "64", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274482", "@num": "66", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 66 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274487", "@num": "71", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 71 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274489", "@num": "73", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 73 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274490", "@num": "74", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 74 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274491", "@num": "75", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 75 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274492", "@num": "76", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 76 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274497", "@num": "79", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 79 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274454", "@num": "8", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274498", "@num": "80", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 80 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274500", "@num": "82", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000473877", "#text": "Arrêté du 2 janvier 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000473877", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-01-02" }, { "@id": "JORFTEXT000000473881", "#text": "Arrêté du 13 janvier 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000473881", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-01-13" }, { "@id": "JORFTEXT000000704495", "#text": "Décret n°86-77 du 15 janvier 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000704495", "@numtexte": "86-77", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-01-15" }, { "@id": "JORFTEXT000000683018", "#text": "Décret n°86-100 du 23 janvier 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000683018", "@numtexte": "86-100", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-01-23" }, { "@id": "JORFTEXT000000332542", "#text": "Décret n°86-175 du 6 février 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000332542", "@numtexte": "86-175", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-06" }, { "@id": "JORFTEXT000000836995", "#text": "Arrêté du 3 février 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000836995", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-02-03" }, { "@id": "JORFTEXT000000839610", "#text": "Arrêté du 21 février 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000839610", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-02-21" }, { "@id": "JORFTEXT000000662755", "#text": "Arrêté du 3 mars 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000662755", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-03-03" }, { "@id": "JORFTEXT000000521986", "#text": "Décret n°86-414 du 13 mars 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000521986", "@numtexte": "86-414", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-13" }, { "@id": "LEGITEXT000006065509", "#text": "Décret n°86-414 du 13 mars 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000521986", "@numtexte": "86-414", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-13" }, { "@id": "LEGITEXT000006065509", "#text": "Décret n°86-414 du 13 mars 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000521986", "@numtexte": "86-414", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-13" }, { "@id": "LEGIARTI000006325034", "@num": "1", "#text": "Décret n°86-414 du 13 mars 1986 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521986", "@numtexte": "86-414", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-13" }, { "@id": "LEGIARTI000006325034", "@num": "1", "#text": "Décret n°86-414 du 13 mars 1986 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521986", "@numtexte": "86-414", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-13" }, { "@id": "LEGIARTI000006325035", "@num": "2", "#text": "Décret n°86-414 du 13 mars 1986 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521986", "@numtexte": "86-414", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-13" }, { "@id": "LEGIARTI000006325035", "@num": "2", "#text": "Décret n°86-414 du 13 mars 1986 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521986", "@numtexte": "86-414", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-13" }, { "@id": "LEGIARTI000006325036", "@num": "3", "#text": "Décret n°86-414 du 13 mars 1986 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521986", "@numtexte": "86-414", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-13" }, { "@id": "LEGIARTI000006325036", "@num": "3", "#text": "Décret n°86-414 du 13 mars 1986 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521986", "@numtexte": "86-414", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-13" }, { "@id": "LEGIARTI000006325037", "@num": "4", "#text": "Décret n°86-414 du 13 mars 1986 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521986", "@numtexte": "86-414", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-13" }, { "@id": "LEGIARTI000006325037", "@num": "4", "#text": "Décret n°86-414 du 13 mars 1986 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521986", "@numtexte": "86-414", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-13" }, { "@id": "JORFTEXT000000663256", "#text": "Arrêté du 13 mars 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000663256", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-03-13" }, { "@id": "JORFTEXT000000703998", "#text": "Décret n°86-448 du 13 mars 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000703998", "@numtexte": "86-448", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-13" }, { "@id": "LEGITEXT000006065533", "#text": "Décret n°86-448 du 13 mars 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000703998", "@numtexte": "86-448", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-13" }, { "@id": "LEGIARTI000006325075", "@num": "1", "#text": "Décret n°86-448 du 13 mars 1986 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703998", "@numtexte": "86-448", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-13" }, { "@id": "LEGIARTI000006325076", "@num": "2", "#text": "Décret n°86-448 du 13 mars 1986 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703998", "@numtexte": "86-448", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-13" }, { "@id": "JORFTEXT000000884836", "#text": "Décret n°86-460 du 14 mars 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000884836", "@numtexte": "86-460", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-14" }, { "@id": "JORFTEXT000000704110", "#text": "Décret n°86-558 du 14 mars 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000704110", "@numtexte": "86-558", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-14" }, { "@id": "JORFTEXT000000522437", "#text": "Décret n°86-559 du 14 mars 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000522437", "@numtexte": "86-559", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-14" }, { "@id": "JORFTEXT000000704124", "#text": "Décret n°86-580 du 14 mars 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000704124", "@numtexte": "86-580", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-14" }, { "@id": "JORFTEXT000000332940", "#text": "Décret n°86-586 du 14 mars 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000332940", "@numtexte": "86-586", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-14" }, { "@id": "JORFTEXT000000660582", "#text": "Arrêté du 11 avril 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000660582", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-04-11" }, { "@id": "JORFTEXT000000331783", "#text": "Décret n°86-784 du 27 juin 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000331783", "@numtexte": "86-784", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-06-27" }, { "@id": "JORFTEXT000000662315", "#text": "Arrêté du 4 juillet 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000662315", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-07-04" }, { "@id": "JORFTEXT000000512460", "#text": "Loi n°86-824 du 11 juillet 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFARTI000001911227", "@num": "1", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275022", "@num": "16", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 16 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000885697", "#text": "Décret n°86-838 du 16 juillet 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000885697", "@numtexte": "86-838", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-07-16" }, { "@id": "JORFARTI000002477765", "@num": "48", "#text": "Décret n°86-838 du 16 juillet 1986 - art. 48, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000885697", "@numtexte": "86-838", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-07-16" }, { "@id": "JORFTEXT000000332068", "#text": "Décret n°86-959 du 8 août 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000332068", "@numtexte": "86-959", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-08-08" }, { "@id": "LEGIARTI000006275095", "@num": "34", "#text": "Loi n°86-972 du 19 août 1986 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317541", "@numtexte": "86-972", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-19" }, { "@id": "JORFTEXT000000682788", "#text": "Décret n°86-1017 du 5 septembre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000682788", "@numtexte": "86-1017", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-09-05" }, { "@id": "JORFTEXT000000318698", "#text": "Arrêté du 7 octobre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000318698", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-07" }, { "@id": "JORFTEXT000000312597", "#text": "Décret n°86-1086 du 7 octobre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFARTI000001867752", "@num": "1", "#text": "Décret n°86-1086 du 7 octobre 1986 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFARTI000001678726", "@num": "2", "#text": "Décret n°86-1086 du 7 octobre 1986 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFARTI000001867972", "@num": "3", "#text": "Décret n°86-1086 du 7 octobre 1986 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFARTI000001097045", "@num": "4", "#text": "Décret n°86-1086 du 7 octobre 1986 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFTEXT000000870114", "#text": "Décret n°86-1087 du 7 octobre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000870114", "@numtexte": "86-1087", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFARTI000001295603", "@num": "1", "#text": "Décret n°86-1087 du 7 octobre 1986 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000870114", "@numtexte": "86-1087", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@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": "LEGIARTI000006274836", "@num": "54", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 54 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000874479", "#text": "Loi n°86-1318 du 30 décembre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000500701", "#text": "Arrêté du 2 février 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000500701", "@nortexte": "ASES8700208A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-02" }, { "@id": "JORFTEXT000000700173", "#text": "Décret n°87-263 du 9 avril 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000700173", "@numtexte": "87-263", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-09" }, { "@id": "JORFTEXT000000846288", "#text": "Arrêté du 10 avril 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000846288", "@nortexte": "ASES8700605A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-10" }, { "@id": "JORFTEXT000000696711", "#text": "Décret n°87-940 du 23 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFARTI000001112285", "@num": "1", "#text": "Décret n°87-940 du 23 novembre 1987 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000696712", "#text": "Décret n°87-941 du 23 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696712", "@nortexte": "BUDF8700006D", "@numtexte": "87-941", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000317543", "#text": "Loi n°87-1060 du 30 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000297264", "#text": "Arrêté du 28 mars 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000297264", "@nortexte": "ASES8800497A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-28" }, { "@id": "JORFTEXT000000312900", "#text": "Décret n°88-647 du 7 mai 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000312900", "@nortexte": "MENF8800602D", "@numtexte": "88-647", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-07" }, { "@id": "JORFTEXT000000313134", "#text": "Décret n°88-648 du 7 mai 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000313134", "@nortexte": "MENF8800601D", "@numtexte": "88-648", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-07" }, { "@id": "JORFTEXT000000863312", "#text": "Arrêté du 17 août 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000863312", "@nortexte": "SPSS8801221A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-08-17" }, { "@id": "JORFTEXT000000327592", "#text": "Arrêté du 17 août 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000327592", "@nortexte": "SPSS8801220A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-08-17" }, { "@id": "JORFTEXT000000509838", "#text": "Décret n°88-1001 du 20 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001867845", "@num": "1", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n°88-1149 du 23 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFARTI000001875358", "@num": "19", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 19, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000326126", "#text": "Arrêté du 6 mars 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000326126", "@nortexte": "SPSS8900476A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-03-06" }, { "@id": "JORFTEXT000000316592", "#text": "Arrêté du 1 juin 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000316592", "@nortexte": "SPSS8901178A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-06-01" }, { "@id": "LEGIARTI000006317667", "@num": "29", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 29 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000714519", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000714519", "@nortexte": "SPSS9000299A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-02-02" }, { "@id": "JORFTEXT000000166967", "#text": "DECRET90-306", "@sens": "cible", "@cidtexte": "JORFTEXT000000166967", "@nortexte": "BUDZ9000003D", "@numtexte": "90-306", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-05" }, { "@id": "JORFTEXT000000534441", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000534441", "@nortexte": "SPSS9002578A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-12-26" }, { "@id": "LEGIARTI000006317995", "@num": "46", "#text": "Loi - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000864574", "#text": "Loi n°90-1169 du 29 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000720158", "#text": "DECRET91-883", "@sens": "cible", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "JORFTEXT000000356342", "#text": "LOI91-1322", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000355987", "#text": "LOI91-1323", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318250", "@num": "108", "#text": "Loi - art. 108 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000864248", "#text": "Arrêté du 31 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000864248", "@nortexte": "SPSS9102892A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-12-31" }, { "@id": "JORFTEXT000000179052", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000179052", "@nortexte": "SPSS9203318A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-28" }, { "@id": "JORFTEXT000000178406", "#text": "LOI92-1376", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000543769", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000543769", "@nortexte": "BUDB9210100A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000543768", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000543768", "@nortexte": "BUDB9210099A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006862823", "@num": "Annexe, art. 29", "#text": "Arrêté du 25 juillet 1997 - art. Annexe, art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000384381", "@nortexte": "ECOA9710005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-07-25" }, { "@id": "JORFTEXT000000762233", "#text": "LOI99-1172", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000400546", "#text": "LOI2000-656", "@sens": "cible", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "LEGIARTI000006209528", "@num": "9", "#text": "Décret n°2002-400 du 25 mars 2002 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000403368", "@nortexte": "MESF0210302D", "@numtexte": "2002-400", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-25" }, { "@id": "JORFTEXT000000789373", "#text": "LOI2004-1484", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGITEXT000019271079", "#text": "Décret n°2008-750\n du 29 juillet 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019269959", "@nortexte": "JUSK0810521D", "@numtexte": "2008-750", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-07-29" }, { "@id": "JORFTEXT000019269959", "#text": "Décret n°2008-750 du 29 juillet 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019269959", "@nortexte": "JUSK0810521D", "@numtexte": "2008-750", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-07-29" }, { "@id": "LEGITEXT000036497903", "#text": "Décret n°2017-1806 du 29 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036334990", "@nortexte": "JUST1735233D", "@numtexte": "2017-1806", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-29" }, { "@id": "JORFTEXT000036334990", "#text": "Décret n°2017-1806 du 29 décembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036334990", "@nortexte": "JUST1735233D", "@numtexte": "2017-1806", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-29" }, { "@id": "LEGITEXT000006069951", "#text": "Arrêté du 13 janvier 1986", "@sens": "cible", "@cidtexte": "LEGITEXT000006069951", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-01-13" }, { "@id": "LEGIARTI000006327903", "@num": "1", "#text": "Arrêté du 13 janvier 1986 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069951", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-01-13" }, { "@id": "LEGIARTI000006327904", "@num": "2", "#text": "Arrêté du 13 janvier 1986 - art. 2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069951", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-01-13" }, { "@id": "LEGITEXT000006069942", "#text": "Arrêté du 2 janvier 1986", "@sens": "cible", "@cidtexte": "LEGITEXT000006069942", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-01-02" }, { "@id": "LEGIARTI000006327856", "@num": "1", "#text": "Arrêté du 2 janvier 1986 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069942", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-01-02" }, { "@id": "LEGIARTI000006327857", "@num": "2", "#text": "Arrêté du 2 janvier 1986 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069942", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-01-02" }, { "@id": "LEGIARTI000006327858", "@num": "3", "#text": "Arrêté du 2 janvier 1986 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069942", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-01-02" }, { "@id": "LEGIARTI000006327859", "@num": "4", "#text": "Arrêté du 2 janvier 1986 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069942", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-01-02" }, { "@id": "LEGIARTI000006327860", "@num": "5", "#text": "Arrêté du 2 janvier 1986 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069942", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-01-02" }, { "@id": "LEGITEXT000006069967", "#text": "Arrêté du 3 mars 1986", "@sens": "cible", "@cidtexte": "LEGITEXT000006069967", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-03-03" }, { "@id": "LEGIARTI000006327955", "@num": "1", "#text": "Arrêté du 3 mars 1986 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069967", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-03-03" }, { "@id": "LEGIARTI000006327964", "@num": "10", "#text": "Arrêté du 3 mars 1986 - art. 10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069967", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-03-03" }, { "@id": "LEGIARTI000006327965", "@num": "11", "#text": "Arrêté du 3 mars 1986 - art. 11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069967", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-03-03" }, { "@id": "LEGIARTI000006327966", "@num": "12", "#text": "Arrêté du 3 mars 1986 - art. 12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069967", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-03-03" }, { "@id": "LEGIARTI000006327956", "@num": "2", "#text": "Arrêté du 3 mars 1986 - art. 2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069967", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-03-03" }, { "@id": "LEGIARTI000006327957", "@num": "3", "#text": "Arrêté du 3 mars 1986 - art. 3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069967", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-03-03" }, { "@id": "LEGIARTI000006327958", "@num": "4", "#text": "Arrêté du 3 mars 1986 - art. 4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069967", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-03-03" }, { "@id": "LEGIARTI000006327959", "@num": "5", "#text": "Arrêté du 3 mars 1986 - art. 5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069967", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-03-03" }, { "@id": "LEGIARTI000006327960", "@num": "6", "#text": "Arrêté du 3 mars 1986 - art. 6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069967", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-03-03" }, { "@id": "LEGIARTI000006327961", "@num": "7", "#text": "Arrêté du 3 mars 1986 - art. 7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069967", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-03-03" }, { "@id": "LEGIARTI000006327962", "@num": "8", "#text": "Arrêté du 3 mars 1986 - art. 8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069967", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-03-03" }, { "@id": "LEGIARTI000006327963", "@num": "9", "#text": "Arrêté du 3 mars 1986 - art. 9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069967", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-03-03" }, { "@id": "LEGIARTI000006762499", "@num": "1", "#text": "Arrêté du 8 octobre 1986 - art. 1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073390", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-08" }, { "@id": "LEGIARTI000006297359", "@num": "333 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 duodecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297355", "@num": "333 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297358", "@num": "333 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 undecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296959", "@num": "88", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 88 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305943", "@num": "1135", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1135 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305950", "@num": "1135", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1135 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305945", "@num": "1135", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1135 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305944", "@num": "1135", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1135 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305949", "@num": "1135", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1135 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305946", "@num": "1135", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1135 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305948", "@num": "1135", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1135 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305947", "@num": "1135", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1135 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049104388", "@num": "1135", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1135 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305951", "@num": "1135", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1135 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307469", "@num": "154 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 154 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307965", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312718", "@num": "1681 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308297", "@num": "196 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 196 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308328", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309001", "@num": "235 ter GC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter GC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309002", "@num": "235 ter GC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter GC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309003", "@num": "235 ter GC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter GC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309478", "@num": "279", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 279 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309503", "@num": "280", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 280 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309644", "@num": "298 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307524", "@num": "35 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 35 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307774", "@num": "44 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 44 quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308457", "@num": "52 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 52 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305348", "@num": "750 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 750 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305347", "@num": "750 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 750 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305345", "@num": "750 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 750 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305344", "@num": "750 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 750 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305350", "@num": "750 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 750 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305349", "@num": "750 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 750 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305343", "@num": "750 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 750 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305351", "@num": "750 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 750 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305346", "@num": "750 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 750 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305352", "@num": "750 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 750 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058355", "@num": "750 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 750 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310677", "@num": "846 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 846 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311045", "@num": "910", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 910 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058363", "@num": "1135", "#text": "Code général des impôts, CGI. - art. 1135 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°85-1403 du 30 décembre 1985", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1986", "LOI DE FINANCES", "PERCEPTION D'IMPOT", "IMPOT", "IMPOT SUR LE REVENU", "IR", "QUOTIENT FAMILIAL", "ABATTEMENT", "DEDUCTION", "DECOTE", "ENFANT MARIE", "FRAIS DE GARDE", "ENFANT MINEUR", "REDUCTION", "COTISATION D'IMPOT", "DROIT DE TIMBRE", "CGI", "IMPOT SUR LES SOCIETES", "IS", "BENEFICE IMPOSABLE", "ENTREPRISE", "MESURE FISCALE", "CREDIT D'IMPOT", "RESERVE SPECIALE", "SOCIETE MERE", "ACOMPTE", "LIQUIDATION", "REMBOURSEMENT", "SOCIETE AGREE", "SOCIETE", "DEFICIT", "REPORT", "INTERET DE RETARD", "MAJORATION", "CREANCE", "CARRY-BACK", "EURL", "REGIME FISCAL", "SOCIETE COMMERCIALE", "AGRICULTURE", "ENTREPRISE UNIPERSONNELLE A RESPONSABILITE LIMITEE", "SARL", "SARL A ASSOCIE UNIQUE", "EARL", "EXPLOITATION AGRICOLE", "ASSOCIE UNIQUE", "ENTREPRISE INDIVIDUELLE", "DROIT D'ENREGISTREMENT", "TAUX", "BENEFICE AGRICOLE", "BENEFICE AGRICOLE FORFAITAIRE", "CALCUL", "ACTIVITE DE TOURISME", "TRAVAIL FORESTIER", "SMI", "RECETTE COMMERCIALE", "BENEFICE COMMERCIAL", "TAXE SUR SALAIRE", "TAXE", "EXONERATION", "COMPLEMENT DE REMUNERATION", "TITRE-RESTAURANT", "TICKET-RESTAURANT", "CHEQUE", "RESTAURANT", "TICKET-REPAS", "OBJET SOCIAL", "ACTIVITE REELLE", "CHANGEMENT", "CESSATION", "FRAIS", "CHARGE", "VOITURE DE TOURISME", "PLAFOND D'AMORTISSEMENT", "ENTREPRISE PETROLIERE", "COMBUSTIBLE LIQUIDE", "SOCIETE PETROLIERE", "PRELEVEMENT EXCEPTIONNEL", "MESURE TEMPORAIRE", "CONDITION EXCEPTIONNELLE", "RECONDUCTION", "IMPOSITION FORFAITAIRE", "SOCIETE NOUVELLE", "ENREGISTREMENT", "TIMBRE", "TARIF", "CORSE", "ACTE NOTARIE", "SUCCESSION", "BIEN IMMOBILIER", "BAIL", "DROIT DE BAIL", "DECLARATION DES REVENUS", "PRODUIT DE PLACEMENT", "RECOUVREMENT", "SEUIL", "PRIVILEGE", "TRESOR", "FRAIS D'INSCRIPTION", "CONTRIBUTION COMPLEMENTAIRE", "ACOMPTE PROVISIONNEL", "ALLEGEMENT FISCAL", "ENTREPRISE NOUVELLE", "RESIDENCE DE TOURISME CLASSEE", "GROUPEMENT FORESTIER", "DOM", "SAINT-PIERRE-ET-MIQUELON", "FRAIS DE DEGREVEMENT", "TAXE D'HABITATION", "LIVRE", "LOCATION", "CESSION", "DROIT", "TVA", "TAUX REDUIT", "SPECTACLE", "CIRQUE", "MESURE DEFINITIVE", "PRESSE", "PUBLICATION NON QUOTIDIENNE", "PUBLICITE TELEVISEE", "REDEVANCE", "TELEVISION", "MAGNETOSCOPE", "CANAL PLUS", "RESEAU CABLE", "ASSOCIATION", "SYNDICAT PROFESSIONNEL", "DROIT FIXE", "TAXE DE PUBLICITE FONCIERE", "IGF", "MAJORATION DE 8%", "IMPOT DIRECT", "IMPOT INDIRECT", "ALCOOL", "DROIT DE FABRICATION", "CODE GENERAL DES IMPOTS", "DROIT DE TIMBRE DE DIMENSION", "DROIT D'EXAMEN", "PERMIS DE CONDUIRE", "CARBURANT", "TAXE INTERIEURE", "PRODUIT PETROLIER", "TIPP", "CODE DES DOUANES", "TAXE INTERIEURE DE CONSOMMATION", "TIC", "TRAVAIL", "FORMATION PROFESSIONNELLE", "PARTICIPATION DE L'EMPLOYEUR", "MESURE EN FAVEUR DES JEUNES", "JEUNE", "FORMATION DES JEUNES", "FORMATION CONTINUE", "METAL PRECIEUX", "PASSEPORT", "BUDGET ANNEXE", "COMPTE SPECIAL", "AFFECTATION", "RESSOURCE AFFECTEE", "CONTRIBUTION DIRECTE", "BAPSA", "TAXE SUR LES HUILES", "PRODUIT ALIMENTAIRE", "CENTRE NATIONAL DE LA CINEMATOGRAPHIE", "EXIGIBILITE", "COMMUNICATION AUDIOVISUELLE", "ABONNEMENT", "PUBLICITE", "CREATION", "PROGRAMME AUDIOVISUEL", "MESSAGE PUBLICITAIRE", "TELEVISION PAR CABLE", "PRELEVEMENT", "FONDS NATIONAL POUR LE DEVELOPPEMENT DU SPORT", "SPORT", "SPORT DE MASSE", "MANIFESTATION SPORTIVE", "BILLET D'ENTREE", "SUPPRESSION", "EAU", "ADDUCTION", "FONDS NATIONAL", "FNDAE", "COMMUNE RURALE", "DGF", "DOTATION GLOBALE DE FONCTIONNEMENT", "COLLECTIVITE LOCALE", "RECETTE DE L'ETAT", "CHARGE PUBLIQUE", "DISPOSITION LEGISLATIVE ANTERIEURE", "CONFIRMATION", "PENSION", "RETRAITE", "RENTE VIAGERE", "MONTANT", "EMPRUNT", "PRET", "CEE", "ETRANGER", "INVESTISSEMENT", "EMPRUNT COMMUNAUTAIRE", "RESSOURCE BRUTE", "RESSOURCE NETTE", "DEPENSE BRUTE", "DEPENSE NETTE", "GARANTIE", "BUDGET GENERAL", "SERVICE VOTE", "DEPENSE ORDINAIRE", "SERVICE CIVIL", "DEPENSE EN CAPITAL", "AUTORISATION DE PROGRAMME", "CREDIT DE PAIEMENT", "SERVICE MILITAIRE", "DEPENSE", "ENGAGEMENT PAR ANTICIPATION", "COMPTE D'AFFECTATION SPECIALE", "DEPENSE CIVILE", "FNDS", "RECETTE", "CINEMA", "AUDIOVISUEL", "FONDS DE DEVELOPPEMENT", "SOUTIEN FINANCIER", "OPERATION TEMPORAIRE", "COMPTE DE COMMERCE", "COMPTE DE REGLEMENT", "COMPTE D'AVANCE", "COMPTE DE PRET", "MESURE NOUVELLE", "DEFENSE", "AUTORISATION DE DECOUVERT", "UNION DES GROUPEMENTS D'ACHATS PUBLICS", "UGAP", "EPIC", "ECONOMIE", "FINANCES", "TAXE PARAFISCALE", "ETAT", "PERCEPTION", "CREDIT EVALUATIF", "ETAT F", "DOTATION", "CREDIT PROVISIONNEL", "ETAT G", "REPORT DE CREDIT", "ETAT H", "GRANDS TRAVAUX", "TRANSPORT EN COMMUN", "FINANCEMENT", "ILE-DE-FRANCE", "TRANSPORT INTERIEUR", "TRANSPORT", "RADIO", "DROIT D'USAGE", "REPARTITION", "REDEVANCE POUR DROIT D'USAGE", "COMMUNICATION", "REGIME SIMPLIFIE", "TAXE SUR LE CHIFFRE D'AFFAIRES", "BIC", "SIMPLIFICATION", "ARTISTE", "SALAIRE", "SALAIRE IMPOSABLE", "CONTRAT DE TRAVAIL", "DECLARATION CONTROLEE", "PAIEMENT", "PAIEMENT MENSUEL", "MENSUALISATION", "REVENU MOBILIER", "RETENUE A LA SOURCE", "DROIT DE CIRCULATION", "DROIT DE CONSOMMATION", "CONGE", "LIVRAISON", "GROSSISTE", "STOCK", "INVENTAIRE", "VIN DE LIQUEUR", "COMMERCE", "RECEPISSE DE CONSIGNATION", "FORAIN", "TITRE DE SEJOUR", "REFACTION", "ABATTEMENT SUR LE CHIFFRE D'AFFAIRES", "LIVRE DES PROCEDURES FISCALES", "TAXATION D'OFFICE", "DEFAUT DE DECLARATION", "DEFAUT D'ENREGISTREMENT", "IMPOT LOCAL", "EPR", "REGION", "RESSOURCE FISCALE", "PENSION MILITAIRE", "INDICE", "RELEVEMENT", "ANCIEN COMBATTANT", "CHAMBRE DE METIERS", "INDUSTRIE", "BANQUE", "SOCIETE NATIONALISEE", "NATIONALISATION", "CNI", "CNB", "EPAD", "TAXE SPECIALE D'EQUIPEMENT", "ETABLISSEMENT PUBLIC D'AMENAGEMENT", "BASSE-SEINE", "ETABLISSEMENT PUBLIC FONCIER", "METROPOLE LORRAINE", "ENSEIGNEMENT", "ENSEIGNEMENT PUBLIC", "ENSEIGNEMENT PRIVE", "ENSEIGNEMENT PRIMAIRE", "INTEGRATION", "PERSONNEL", "LEP", "CONSEIL CONSTITUTIONNEL", "NON CONFORME", "CLASSE BILINGUE", "INSTITUTEUR", "BOIS", "FORET", "LUTTE CONTRE L'INCENDIE", "ASSOCIATION SYNDICALE DE DEFENSE", "VERSEMENT", "COMMISSION DEPARTEMENTALE", "PENSION CIVILE", "ADMINISTRATION PENITENTIAIRE", "FONCTIONNAIRE", "RETENUE POUR PENSION", "COUR", "TRIBUNAL", "AIDE JUDICIAIRE", "RESSOURCE", "PLAFOND", "SECURITE SOCIALE", "COMPENSATION", "REGIME OBLIGATOIRE", "ASSURANCE VIEILLESSE", "MALADIE MENTALE", "LUTTE", "ASSURANCE MALADIE", "CODE DE LA SECURITE SOCIALE", "ETUDIANT", "REGIME ETUDIANT", "CONSEIL D'ADMINISTRATION", "REPRESENTANT", "SECTION LOCALE", "ASSISTANCE", "HANDICAPE", "ADULTE HANDICAPE", "ALLOCATION", "COTISATION", "URBANISME", "CONSTRUCTION", "ABAISSEMENT", "FONDS NATIONAL D'AIDE AU LOGEMENT", "FNAL", "FAMILLE", "LOGEMENT", "ALLOCATION LOGEMENT", "CONDITION D'ATTRIBUTION", "MODE DE CALCUL" ] }, "TITREFULL": "Loi n°85-1403 du 30 décembre 1985 DE FINANCES POUR 1986" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000878230", "NUM": "85-1403", "DATE_PUBLI": "1985-12-31", "DATE_TEXTE": "1985-12-30", "ORIGINE_PUBLI": "JORF du 31 décembre 1985", "PAGE_DEB_PUBLI": 15441, "PAGE_FIN_PUBLI": 15720 } }, "META_COMMUN": { "ID": "JORFTEXT000000878230", "URL": "texte/version/JORF/TEXT/00/00/00/87/82/JORFTEXT000000878230.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9851403" } }, "RECT": { "CONTENU": "RECT. JO DU 23-01-1986 P1271." }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000878230", "cible": true, "cidtexte": "JORFTEXT000000878230", "id": "LEGIARTI000006317499", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006317499", "liens_entrants": true }

Article 16 AUTONOME PERIME, en vigueur du 01/01/1986 au 01/09/2007 (Loi n°85-1403 du 30 décembre 1985 DE FINANCES POUR 1986)