{ "article": { "LEGIARTI000006317728": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "105", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1990-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006317728", "URL": "article/LEGI/ARTI/00/00/06/31/77/LEGIARTI000006317728.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEELXXXXXX105AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000322103", "#text": "Loi 89-935 1989-12-29 Finances pour 1990 JORF 30 décembre 1989 en vigueur le 1er janvier 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006305273", "@num": "711 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 711 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305690", "@num": "990 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305694", "@num": "990 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311292", "@num": "990 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147438", "@fin": "2999-01-01", "#text": "b) : Mesures de solidarité et d'équité", "@debut": "1989-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134057", "@fin": "2999-01-01", "#text": "A. : Mesures concernant la fiscalité", "@debut": "1989-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114687", "@fin": "2999-01-01", "#text": "Titre II : Dispositions permanentes", "@debut": "1989-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084520", "@fin": "2999-01-01", "#text": "Deuxième partie : Moyens des services et dispositions spéciales", "@debut": "1989-12-30" } ] }, "@cid": "JORFTEXT000018687845", "@nor": "ECOX8900115L", "@num": "89-935", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000018687845", "@c_titre_court": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990" }, { "@fin": "2999-01-01", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990 (1)", "@debut": "1989-12-30", "@id_txt": "LEGITEXT000006069133", "@c_titre_court": "Loi n° 89-935 du 29 décembre 1989" } ], "@date_publi": "1989-12-30", "@date_signature": "1989-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006317728", "@fin": "2999-01-01", "@num": "105", "@etat": "VIGUEUR", "@debut": "1990-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. à IV. Paragraphes modificateurs
\n
V. - Les dispositions du présent article ont un caractère interprétatif.
" } }, "LEGIARTI000006305273": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "711 A", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1989-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305273", "URL": "article/LEGI/ARTI/00/00/06/30/52/LEGIARTI000006305273.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0711ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 710", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 711", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 15 juin 1990", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000322103", "#text": "Loi 89-935 1989-12-29 art. 105 IV, V Finances pour 1990 JORF 30 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317728", "@num": "105", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 105 (V) JORF 30 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 art. 39 I 4 JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199086", "@fin": "1999-03-31", "#text": "e : Immeubles destinés à l'habitation et garages", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197308", "@fin": "2999-01-01", "#text": "2 : Mutations soumises à une taxation réduite ou exonérées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191735", "@fin": "2999-01-01", "#text": "B : Régimes spéciaux et exonérations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179720", "@fin": "2999-01-01", "#text": "II : Mutations de propriété à titre onéreux d'immeubles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162631", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006305272", "@fin": "1989-12-30", "@num": "711 A", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305273", "@fin": "1999-03-31", "@num": "711 A", "@etat": "ABROGE", "@debut": "1989-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux réduit de la taxe de publicité foncière ou de droit d'enregistrement prévu aux articles 710 et 711 n'est pas applicable aux acquisitions d'immeubles situés en France faites par des personnes morales dont le siège est situé dans un pays ou territoire n'ayant pas conclu avec la France de convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales.
\n
Les personnes morales dont le siège est situé hors de France s'entendent des personnes morales qui ont hors de France leur siège de direction effective, que leur nationalité soit française ou étrangère.
" } }, "LEGIARTI000006305690": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "990 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1989-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305690", "URL": "article/LEGI/ARTI/00/00/06/30/56/LEGIARTI000006305690.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0990AEXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000322103", "#text": "Loi 89-935 1989-12-29 art. 105 I 1, 2 Finances pour 1990 JORF 30 décembre 1989, modification directe incorporée dans l'édition du 15 juin 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317728", "@num": "105", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 105 (V) JORF 30 décembre 1989, modification directe incorporée dans l'édition du 15 juin 1990", "@sens": "source", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000024453202", "@num": "750 ter", "#text": "Code général des impôts, CGI. - art. 750 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028441448", "@num": "990 E", "#text": "Code général des impôts, CGI. - art. 990 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061776", "@num": "990 F", "#text": "Code général des impôts, CGI. - art. 990 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305699", "@num": "990 G", "#text": "Code général des impôts, CGI. - art. 990 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043690576", "@num": "121 K ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 K ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Jurisprudence 1996-12-18 7Q-1-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Jurisprudence 1999-08-06 7Q-1-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162642", "@fin": "1993-01-01", "#text": "Section 0II : Taxe sur la valeur vénale des immeubles possédés en France par des personnes morales n'y ayant pas leur siège social", "@debut": "1983-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. 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Les personnes morales dont le siège est situé hors de France et qui, directement ou par personne interposée, possèdent un ou plusieurs immeubles situés en France ou sont titulaires de droits réels portant sur ces biens sont redevables d'une taxe annuelle égale à 3 % de la valeur vénale de ces immeubles ou droits.
\n
Les personnes morales dont le siège est situé hors de France s'entendent des personnes morales qui ont hors de France leur siège de direction effective, quelle que soit leur nationalité, française ou étrangère.
\n
Est réputée posséder des biens ou droits immobiliers en France par personne interposée, toute personne morale qui détient une participation, quelles qu'en soient la forme et la quotité, dans une personne morale qui est propriétaire de ces biens ou droits ou détentrice d'une participation dans une troisième personne morale, elle-même propriétaire des biens ou droits ou interposée dans la chaîne des participations. Cette disposition s'applique quel que soit le nombre des personnes morales interposées (1).
\n
(1) Ces dispositions ont un caractère interprétatif.
\n
" } }, "LEGIARTI000006305694": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "990 E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1989-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305694", "URL": "article/LEGI/ARTI/00/00/06/30/56/LEGIARTI000006305694.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0990AFXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 990 D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 990 F", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317728", "@num": "105", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 105 (V) JORF 30 décembre 1989, modification directe incorporée dans l'édition du 15 juin 1990", "@sens": "source", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGITEXT000043689324", "#text": "Décret n°2021-791 du 21 juin 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043688643", "@nortexte": "ECOE2111330D", "@numtexte": "2021-791", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-21" }, { "@id": "LEGIARTI000018658153", "@num": "313-0 BR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313-0 BR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014411", "@num": "990 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061776", "@num": "990 F", "#text": "Code général des impôts, CGI. - art. 990 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043690586", "@num": "313-0 BR bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313-0 BR bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020502997", "@num": "R23 B-1", "#text": "Livre des procédures fiscales - art. R23 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162642", "@fin": "1993-01-01", "#text": "Section 0II : Taxe sur la valeur vénale des immeubles possédés en France par des personnes morales n'y ayant pas leur siège social", "@debut": "1983-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006305693", "@fin": "1989-12-30", "@num": "990 E", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305694", "@fin": "1993-01-01", "@num": "990 E", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305695", "@fin": "1999-03-31", "@num": "990 E", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305696", "@fin": "2006-12-31", "@num": "990 E", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305697", "@fin": "2008-01-01", "@num": "990 E", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014414", "@fin": "2013-07-28", "@num": "990 E", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795480", "@fin": "2014-01-04", "@num": "990 E", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028441448", "@fin": "2999-01-01", "@num": "990 E", "@etat": "VIGUEUR", "@debut": "2014-01-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe prévue à l'article 990 D n'est pas applicable :

1° Aux personnes morales dont les actifs immobiliers, au sens de l'article 990 D, situés en France, représentent moins de 50 p. 100 des actifs français. Pour l'application de cette disposition, ne sont pas inclus dans les actifs immobiliers les actifs que les personnes morales visées à l'article 990 D ou les personnes interposées affectent à leur propre activité professionnelle autre qu'immobilière (1) ;

2° Aux personnes morales qui, ayant leur siège dans un pays ou territoire ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales, déclarent chaque année, au plus tard le 15 mai, au lieu fixé par l'arrêté prévu à l'article 990 F, la situation, la consistance et la valeur des immeubles possédés au 1er janvier, l'identité et l'adresse de leurs associés à la même date ainsi que le nombre des actions ou parts détenues par chacun d'eux ;

\n
\n

3° Aux organisations internationales, aux Etats souverains étrangers, et aux institutions publiques étrangères ;

\n
\n
\n

4° Aux caisses de retraite et aux autres organismes à but non lucratif qui exercent une activité désintéressée de caractère social, philanthropique, éducatif ou culturel et qui établissent que cette activité justifie la propriété des immeubles ou droits immobiliers.

\n
\n
\n

(1) Ces dispositions ont un caractère interprétatif.

\n
\n
" } }, "LEGIARTI000006311292": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "990 F", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1989-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006311292", "URL": "article/LEGI/ARTI/00/00/06/31/12/LEGIARTI000006311292.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0990AGXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 233 quinquies A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 244 bis A I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 990 E", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 K ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028441448", "@num": "990 E", "#text": "Code général des impôts, CGI. - art. 990 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Jurisprudence 1999-08-06 7Q-1-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006317728", "@num": "105", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 105 (V) JORF 30 décembre 1989, modification directe incorporée dans l'édition du 15 juin 1990", "@sens": "source", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000020502997", "@num": "R23 B-1", "#text": "Livre des procédures fiscales - art. R23 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162642", "@fin": "1993-01-01", "#text": "Section 0II : Taxe sur la valeur vénale des immeubles possédés en France par des personnes morales n'y ayant pas leur siège social", "@debut": "1983-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006311289", "@fin": "1986-07-12", "@num": "990 F", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311290", "@fin": "1989-07-14", "@num": "990 F", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311291", "@fin": "1989-12-30", "@num": "990 F", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311292", "@fin": "1993-01-01", "@num": "990 F", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311293", "@fin": "1999-03-31", "@num": "990 F", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311294", "@fin": "2006-01-01", "@num": "990 F", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311295", "@fin": "2008-01-01", "@num": "990 F", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014420", "@fin": "2008-04-03", "@num": "990 F", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619163", "@fin": "2015-01-01", "@num": "990 F", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030061776", "@fin": "2999-01-01", "@num": "990 F", "@etat": "VIGUEUR", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe est due à raison des immeubles ou droits immobiliers possédés au 1er janvier de l'année d'imposition, à l'exception des biens régulièrement inscrits dans les stocks des personnes morales qui exercent la profession de marchand de biens ou de promoteur-constructeur. Lorsqu'il existe une chaîne de participations, la taxe est due par la ou les personnes morales qui, dans cette chaîne, sont les plus proches des immeubles ou droits immobiliers et qui ne sont pas exonérées en application du 2° de l'article 990 E. Toute personne morale interposée entre le ou les débiteurs de la taxe et les immeubles ou droits immobiliers est solidairement responsable du paiement de cette taxe (1). Les redevables doivent déclarer au plus tard le 15 mai de chaque année la situation, la consistance et la valeur des immeubles et droits immobiliers en cause. Cette déclaration, accompagnée du paiement de la taxe, est déposée au lieu fixé par arrêté du ministre chargé du budget (2).

La taxe est recouvrée selon les règles et sous les sanctions et garanties applicables aux droits d'enregistrement. Sont également applicables à la taxe les dispositions de l'article 223 quinquies A.

En cas de cession de l'immeuble, le représentant visé à l'article 244 bis A-I est responsable du paiement de la taxe restant due à cette date.

(1)Ces dispositions ont un caractère interprétatif.

(2) Annexe IV art. 121 K ter.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006305694", "cible": false, "cidtexte": "JORFTEXT000018687845", "id": "LEGIARTI000006317728", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006305690", "cible": false, "cidtexte": "JORFTEXT000018687845", "id": "LEGIARTI000006317728", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006311292", "cible": false, "cidtexte": "JORFTEXT000018687845", "id": "LEGIARTI000006317728", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006305273", "cible": false, "cidtexte": "JORFTEXT000018687845", "id": "LEGIARTI000006317728", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000322103": { "ABRO": { "CONTENU": "Texte totalement abrogé" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006476273", "@num": "8", "#text": "Loi n°48-777 du 4 mai 1948 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695332", "@numtexte": "48-777", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1948-05-04" }, { "@id": "JORFTEXT000000310036", "#text": "Loi n°49-310 du 8 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000310036", "@numtexte": "49-310", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-08" }, { "@id": "JORFARTI000001295127", "@num": "16", "#text": "Loi n°49-310 du 8 mars 1949 - art. 16", "@sens": "source", "@cidtexte": "JORFTEXT000000310036", "@numtexte": "49-310", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-08" }, { "@id": "JORFTEXT000000878021", "#text": "Loi n°57-716 du 26 juin 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000878021", "@numtexte": "57-716", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1957-06-26" }, { "@id": "JORFARTI000001292902", "@num": "1", "#text": "Loi n°57-716 du 26 juin 1957 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000878021", "@numtexte": "57-716", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1957-06-26" }, { "@id": "LEGIARTI000006696686", "@num": "15", "#text": "Loi n°72-650 du 11 juillet 1972 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875579", "@numtexte": "72-650", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-11" }, { "@id": "JORFTEXT000000875579", "#text": "Loi n°72-650 du 11 juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000875579", "@numtexte": "72-650", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-11" }, { "@id": "LEGIARTI000006466035", "@num": "2", "#text": "Loi n°74-1118 du 27 décembre 1974 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333535", "@numtexte": "74-1118", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-27" }, { "@id": "JORFTEXT000000705483", "#text": "Loi n°81-734 du 3 août 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000705483", "@numtexte": "81-734", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-08-03" }, { "@id": "JORFARTI000001138011", "@num": "30", "#text": "Loi n°81-734 du 3 août 1981 - art. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000705483", "@numtexte": "81-734", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-08-03" }, { "@id": "JORFTEXT000000880039", "#text": "Loi n° 82-213 du 2 mars 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000880039", "@numtexte": "82-213", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-03-02" }, { "@id": "JORFARTI000002470936", "@num": "7", "#text": "Loi n° 82-213 du 2 mars 1982 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000880039", "@numtexte": "82-213", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-03-02" }, { "@id": "JORFTEXT000000320425", "#text": "Loi n° 84-1209 du 29 décembre 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320425", "@numtexte": "84-1209", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001295463", "@num": "28", "#text": "Loi n° 84-1209 du 29 décembre 1984 - art. 28", "@sens": "source", "@cidtexte": "JORFTEXT000000320425", "@numtexte": "84-1209", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274246", "@num": "25", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274312", "@num": "28", "#text": "Loi n°84-1209 du 29 décembre 1984 - art. 28 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320425", "@numtexte": "84-1209", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000887548", "#text": "Directive Européenne n°85-73 du 29 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000887548", "@nortexte": "385L0073", "@numtexte": "85-73", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1985-01-29" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000006275036", "@num": "29", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 29 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000317540", "#text": "Loi n°86-966 du 18 août 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317540", "@numtexte": "86-966", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-18" }, { "@id": "JORFTEXT000000317540", "#text": "Loi n°86-966 du 18 août 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317540", "@numtexte": "86-966", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-08-18" }, { "@id": "JORFARTI000002471783", "@num": "6", "#text": "Loi n°86-966 du 18 août 1986 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000317540", "@numtexte": "86-966", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-08-18" }, { "@id": "LEGIARTI000006420714", "@num": "81", "#text": "Loi n°86-1067 du 30 septembre 1986 - art. 81 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000006274814", "@num": "45", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 45 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000874479", "#text": "Loi n°86-1318 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFARTI000001295904", "@num": "38", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 38", "@sens": "source", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000687683", "#text": "Loi n°87-516 du 10 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "JORFARTI000002471372", "@num": "1", "#text": "Loi n°87-516 du 10 juillet 1987 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "JORFTEXT000000317543", "#text": "Loi n°87-1060 du 30 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFARTI000002280442", "@num": "91", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 91", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275175", "@num": "91", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 91 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000340146", "#text": "Décision Européenne du 15 juin 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000340146", "@nortexte": "388D0408", "@typelien": "APPLICATION", "@naturetexte": "DECISION_EURO", "@datesignatexte": "1988-06-15" }, { "@id": "LEGIARTI000006317599", "@num": "39", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000509064", "#text": "Loi n°88-1193 du 29 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "JORFARTI000001299943", "@num": "35", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 35", "@sens": "source", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006314242", "@num": "31", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 31 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000872113", "#text": "Décret n°89-194 du 31 mars 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000872113", "@nortexte": "BUDB8910013D", "@numtexte": "89-194", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-31" }, { "@id": "JORFTEXT000000320696", "#text": "Règlement Européen du 27 avril 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000320696", "@nortexte": "389R1102", "@typelien": "APPLICATION", "@naturetexte": "REGLEMENTEUROPEEN", "@datesignatexte": "1989-04-27" }, { "@id": "JORFTEXT000000698307", "#text": "Règlement Européen du 27 avril 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000698307", "@nortexte": "389R1101", "@typelien": "APPLICATION", "@naturetexte": "REGLEMENTEUROPEEN", "@datesignatexte": "1989-04-27" }, { "@id": "JORFTEXT000000882813", "#text": "Décret n°89-634 du 8 septembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000882813", "@nortexte": "BUDB8910037D", "@numtexte": "89-634", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-08" }, { "@id": "LEGIARTI000006325826", "@num": "4", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "JORFTEXT000000696643", "#text": "Décision Européenne n°89-270 du 29 décembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000696643", "@nortexte": "CSCX8910407S", "@numtexte": "89-270", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1989-12-29" }, { "@id": "LEGITEXT000006069133", "#text": "Loi n°89-935 du 29 décembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317728", "@num": "105", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 105 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317733", "@num": "109", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 109 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317743", "@num": "115", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 115 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317747", "@num": "118", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 118 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317646", "@num": "12", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317751", "@num": "121", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 121 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317757", "@num": "125", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 125 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317759", "@num": "126", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 126 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317761", "@num": "127", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 127 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317768", "@num": "131", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 131 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317655", "@num": "19", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 19 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317662", "@num": "25", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 25 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317676", "@num": "37", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 37 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317691", "@num": "61", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317693", "@num": "69", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 69 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317719", "@num": "98", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 98 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006720837", "@num": "10", "#text": "Décret n°90-116 du 5 février 1990 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGIARTI000006720863", "@num": "12", "#text": "Décret n°90-116 du 5 février 1990 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGIARTI000006720785", "@num": "4", "#text": "Décret n°90-116 du 5 février 1990 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGIARTI000006720791", "@num": "5", "#text": "Décret n°90-116 du 5 février 1990 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGIARTI000006720800", "@num": "6", "#text": "Décret n°90-116 du 5 février 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGIARTI000006720809", "@num": "7", "#text": "Décret n°90-116 du 5 février 1990 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGIARTI000006720835", "@num": "9", "#text": "Décret n°90-116 du 5 février 1990 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGITEXT000006075516", "#text": "Décret n°90-205 du 8 mars 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000342125", "@nortexte": "BUDF9010015D", "@numtexte": "90-205", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-08" }, { "@id": "LEGIARTI000006325947", "@num": "1", "#text": "Décret n°90-205 du 8 mars 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000342125", "@nortexte": "BUDF9010015D", "@numtexte": "90-205", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-08" }, { "@id": "LEGITEXT000006075555", "#text": "Décret n°90-232 du 15 mars 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533209", "@num": "1", "#text": "Décret n°90-232 du 15 mars 1990 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533210", "@num": "1", "#text": "Décret n°90-232 du 15 mars 1990 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533210", "@num": "1", "#text": "Décret n°90-232 du 15 mars 1990 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533211", "@num": "1", "#text": "Décret n°90-232 du 15 mars 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533211", "@num": "1", "#text": "Décret n°90-232 du 15 mars 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000020373120", "@num": "1", "#text": "Décret n°90-232 du 15 mars 1990 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533213", "@num": "2", "#text": "Décret n°90-232 du 15 mars 1990 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533212", "@num": "2", "#text": "Décret n°90-232 du 15 mars 1990 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533214", "@num": "2", "#text": "Décret n°90-232 du 15 mars 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533215", "@num": "3", "#text": "Décret n°90-232 du 15 mars 1990 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533216", "@num": "3", "#text": "Décret n°90-232 du 15 mars 1990 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533217", "@num": "4", "#text": "Décret n°90-232 du 15 mars 1990 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533218", "@num": "5", "#text": "Décret n°90-232 du 15 mars 1990 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533219", "@num": "6", "#text": "Décret n°90-232 du 15 mars 1990 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533220", "@num": "6", "#text": "Décret n°90-232 du 15 mars 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "LEGIARTI000006533221", "@num": "7", "#text": "Décret n°90-232 du 15 mars 1990 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525331", "@nortexte": "EQUG9000149D", "@numtexte": "90-232", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-15" }, { "@id": "JORFTEXT000000524862", "#text": "DECRET90-297", "@sens": "cible", "@cidtexte": "JORFTEXT000000524862", "@nortexte": "AGRG9000107D", "@numtexte": "90-297", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-03" }, { "@id": "JORFTEXT000000871167", "#text": "Arrêté du 7 février 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000871167", "@nortexte": "BUDL9000031A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-02-07" }, { "@id": "JORFTEXT000000532734", "#text": "DECRET90-315", "@sens": "cible", "@cidtexte": "JORFTEXT000000532734", "@nortexte": "BUDF9000006D", "@numtexte": "90-315", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-09" }, { "@id": "JORFTEXT000000166605", "#text": "DECRET90-317", "@sens": "cible", "@cidtexte": "JORFTEXT000000166605", "@nortexte": "BUDD9070001D", "@numtexte": "90-317", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-09" }, { "@id": "LEGITEXT000006075693", "#text": "Décret n°90-315 du 9 avril 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000532734", "@nortexte": "BUDF9000006D", "@numtexte": "90-315", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-09" }, { "@id": "LEGIARTI000006325974", "@num": "2", "#text": "Décret n°90-315 du 9 avril 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000532734", "@nortexte": "BUDF9000006D", "@numtexte": "90-315", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-09" }, { "@id": "LEGIARTI000006325975", "@num": "3", "#text": "Décret n°90-315 du 9 avril 1990 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000532734", "@nortexte": "BUDF9000006D", "@numtexte": "90-315", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-09" }, { "@id": "LEGIARTI000006325976", "@num": "4", "#text": "Décret n°90-315 du 9 avril 1990 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000532734", "@nortexte": "BUDF9000006D", "@numtexte": "90-315", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-09" }, { "@id": "JORFTEXT000000533142", "#text": "DECRET90-323", "@sens": "cible", "@cidtexte": "JORFTEXT000000533142", "@nortexte": "EQUT9000012D", "@numtexte": "90-323", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-09" }, { "@id": "JORFTEXT000000166974", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000166974", "@nortexte": "EQUG9000178A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-03-23" }, { "@id": "JORFTEXT000000166186", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990 (rectificatif)", "@sens": "source", "@cidtexte": "JORFTEXT000000166186", "@nortexte": "ECOX8900115Z", "@numtexte": "89-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGITEXT000006075804", "#text": "Arrêté du 25 avril 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000158207", "@nortexte": "ECOP9000273A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1990-04-25" }, { "@id": "LEGITEXT000006075806", "#text": "Arrêté du 25 avril 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000533621", "@nortexte": "ECOP9000272A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1990-04-25" }, { "@id": "LEGIARTI000006331730", "@num": "1", "#text": "Arrêté du 25 avril 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000533621", "@nortexte": "ECOP9000272A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1990-04-25" }, { "@id": "LEGIARTI000006331732", "@num": "1", "#text": "Arrêté du 25 avril 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000158207", "@nortexte": "ECOP9000273A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1990-04-25" }, { "@id": "JORFTEXT000000159687", "#text": "DECRET90-419", "@sens": "cible", "@cidtexte": "JORFTEXT000000159687", "@nortexte": "BUDF9010030D", "@numtexte": "90-419", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-16" }, { "@id": "LEGITEXT000006075872", "#text": "Décret n°90-419 du 16 mai 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000159687", "@nortexte": "BUDF9010030D", "@numtexte": "90-419", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-16" }, { "@id": "LEGIARTI000006326002", "@num": "1", "#text": "Décret n°90-419 du 16 mai 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000159687", "@nortexte": "BUDF9010030D", "@numtexte": "90-419", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-16" }, { "@id": "LEGIARTI000006326002", "@num": "1", "#text": "Décret n°90-419 du 16 mai 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000159687", "@nortexte": "BUDF9010030D", "@numtexte": "90-419", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-16" }, { "@id": "LEGITEXT000006075871", "#text": "Décret n°90-420 du 16 mai 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000342577", "@nortexte": "BUDF9010033D", "@numtexte": "90-420", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-16" }, { "@id": "LEGIARTI000006326004", "@num": "1", "#text": "Décret n°90-420 du 16 mai 1990 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000342577", "@nortexte": "BUDF9010033D", "@numtexte": "90-420", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-16" }, { "@id": "LEGIARTI000006326005", "@num": "1", "#text": "Décret n°90-420 du 16 mai 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000342577", "@nortexte": "BUDF9010033D", "@numtexte": "90-420", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-16" }, { "@id": "LEGIARTI000006326006", "@num": "2", "#text": "Décret n°90-420 du 16 mai 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000342577", "@nortexte": "BUDF9010033D", "@numtexte": "90-420", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-16" }, { "@id": "LEGITEXT000006075909", "#text": "Décret n°90-442 du 29 mai 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000159358", "@nortexte": "BUDB9050004D", "@numtexte": "90-442", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-29" }, { "@id": "LEGIARTI000006387675", "@num": "1", "#text": "Décret n°90-442 du 29 mai 1990 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000159358", "@nortexte": "BUDB9050004D", "@numtexte": "90-442", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-29" }, { "@id": "LEGIARTI000006387673", "@num": "1", "#text": "Décret n°90-442 du 29 mai 1990 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000159358", "@nortexte": "BUDB9050004D", "@numtexte": "90-442", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-29" }, { "@id": "LEGIARTI000006387674", "@num": "1", "#text": "Décret n°90-442 du 29 mai 1990 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000159358", "@nortexte": "BUDB9050004D", "@numtexte": "90-442", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-29" }, { "@id": "LEGIARTI000006387676", "@num": "1", "#text": "Décret n°90-442 du 29 mai 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000159358", "@nortexte": "BUDB9050004D", "@numtexte": "90-442", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-29" }, { "@id": "LEGIARTI000006387677", "@num": "2", "#text": "Décret n°90-442 du 29 mai 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000159358", "@nortexte": "BUDB9050004D", "@numtexte": "90-442", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-29" }, { "@id": "LEGIARTI000006387679", "@num": "3", "#text": "Décret n°90-442 du 29 mai 1990 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000159358", "@nortexte": "BUDB9050004D", "@numtexte": "90-442", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-29" }, { "@id": "LEGIARTI000006387678", "@num": "3", "#text": "Décret n°90-442 du 29 mai 1990 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000159358", "@nortexte": "BUDB9050004D", "@numtexte": "90-442", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-29" }, { "@id": "LEGIARTI000006387680", "@num": "3", "#text": "Décret n°90-442 du 29 mai 1990 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000159358", "@nortexte": "BUDB9050004D", "@numtexte": "90-442", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-29" }, { "@id": "LEGIARTI000006387681", "@num": "4", "#text": "Décret n°90-442 du 29 mai 1990 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000159358", "@nortexte": "BUDB9050004D", "@numtexte": "90-442", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-29" }, { "@id": "LEGIARTI000006387682", "@num": "5", "#text": "Décret n°90-442 du 29 mai 1990 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000159358", "@nortexte": "BUDB9050004D", "@numtexte": "90-442", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-29" }, { "@id": "LEGITEXT000006076109", "#text": "Décret n°90-552 du 3 juillet 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000534006", "@nortexte": "BUDF9010029D", "@numtexte": "90-552", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-03" }, { "@id": "LEGIARTI000006326018", "@num": "1", "#text": "Décret n°90-552 du 3 juillet 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534006", "@nortexte": "BUDF9010029D", "@numtexte": "90-552", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-03" }, { "@id": "LEGIARTI000006326019", "@num": "2", "#text": "Décret n°90-552 du 3 juillet 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534006", "@nortexte": "BUDF9010029D", "@numtexte": "90-552", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-03" }, { "@id": "LEGITEXT000006076118", "#text": "Décret n°90-561 du 4 juillet 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000351308", "@nortexte": "BUDF9010042D", "@numtexte": "90-561", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-04" }, { "@id": "LEGIARTI000006326021", "@num": "1", "#text": "Décret n°90-561 du 4 juillet 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000351308", "@nortexte": "BUDF9010042D", "@numtexte": "90-561", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-04" }, { "@id": "LEGIARTI000006326022", "@num": "2", "#text": "Décret n°90-561 du 4 juillet 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000351308", "@nortexte": "BUDF9010042D", "@numtexte": "90-561", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-04" }, { "@id": "LEGITEXT000006076152", "#text": "Décret n°90-581 du 4 juillet 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000533347", "@nortexte": "BUDF9000002D", "@numtexte": "90-581", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-04" }, { "@id": "LEGIARTI000006326029", "@num": "1", "#text": "Décret n°90-581 du 4 juillet 1990 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000533347", "@nortexte": "BUDF9000002D", "@numtexte": "90-581", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-04" }, { "@id": "LEGIARTI000006326029", "@num": "1", "#text": "Décret n°90-581 du 4 juillet 1990 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000533347", "@nortexte": "BUDF9000002D", "@numtexte": "90-581", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-04" }, { "@id": "LEGIARTI000006326030", "@num": "2", "#text": "Décret n°90-581 du 4 juillet 1990 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000533347", "@nortexte": "BUDF9000002D", "@numtexte": "90-581", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-04" }, { "@id": "LEGITEXT000006076175", "#text": "Décret n°90-607 du 12 juillet 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326039", "@num": "1", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326039", "@num": "1", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326048", "@num": "10", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326050", "@num": "12", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326051", "@num": "13", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326040", "@num": "2", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326040", "@num": "2", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326041", "@num": "3", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326042", "@num": "4", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326042", "@num": "4", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326043", "@num": "5", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326044", "@num": "6", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326044", "@num": "6", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326045", "@num": "7", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326046", "@num": "8", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326046", "@num": "8", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006326047", "@num": "9", "#text": "Décret n°90-607 du 12 juillet 1990 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167640", "@nortexte": "TEFT9003614D", "@numtexte": "90-607", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006775014", "@num": "4", "#text": "Décret n°90-609 du 9 juillet 1990 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000533391", "@nortexte": "ACVP9020009D", "@numtexte": "90-609", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-09" }, { "@id": "LEGIARTI000006695455", "@num": "23", "#text": "Loi n°90-614 du 12 juillet 1990 - art. 23 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000350808", "@nortexte": "ECOX9000077L", "@numtexte": "90-614", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006695454", "@num": "23", "#text": "Loi n°90-614 du 12 juillet 1990 - art. 23 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000350808", "@nortexte": "ECOX9000077L", "@numtexte": "90-614", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006695453", "@num": "23", "#text": "Loi n°90-614 du 12 juillet 1990 - art. 23 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000350808", "@nortexte": "ECOX9000077L", "@numtexte": "90-614", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006695456", "@num": "23", "#text": "Loi n°90-614 du 12 juillet 1990 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000350808", "@nortexte": "ECOX9000077L", "@numtexte": "90-614", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-12" }, { "@id": "JORFTEXT000000350683", "#text": "CIRCULAIRE", "@sens": "cible", "@cidtexte": "JORFTEXT000000350683", "@nortexte": "BUDZ9000009C", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006317908", "@num": "56", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 56 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "JORFTEXT000000717059", "#text": "DECRET90-798", "@sens": "cible", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "JORFTEXT000000533162", "#text": "DECRET90-834", "@sens": "cible", "@cidtexte": "JORFTEXT000000533162", "@nortexte": "BUDF9000013D", "@numtexte": "90-834", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-18" }, { "@id": "LEGITEXT000006076522", "#text": "Décret n°90-834 du 18 septembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000533162", "@nortexte": "BUDF9000013D", "@numtexte": "90-834", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-18" }, { "@id": "LEGIARTI000006326081", "@num": "1", "#text": "Décret n°90-834 du 18 septembre 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000533162", "@nortexte": "BUDF9000013D", "@numtexte": "90-834", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-18" }, { "@id": "JORFTEXT000000708525", "#text": "DECRET90-972", "@sens": "cible", "@cidtexte": "JORFTEXT000000708525", "@nortexte": "DOMP9000028D", "@numtexte": "90-972", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-10-26" }, { "@id": "LEGITEXT000006076702", "#text": "Décret n°90-972 du 26 octobre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708525", "@nortexte": "DOMP9000028D", "@numtexte": "90-972", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-10-26" }, { "@id": "LEGIARTI000006333969", "@num": "1", "#text": "Décret n°90-972 du 26 octobre 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708525", "@nortexte": "DOMP9000028D", "@numtexte": "90-972", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-10-26" }, { "@id": "LEGIARTI000006333970", "@num": "2", "#text": "Décret n°90-972 du 26 octobre 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708525", "@nortexte": "DOMP9000028D", "@numtexte": "90-972", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-10-26" }, { "@id": "LEGIARTI000006333971", "@num": "3", "#text": "Décret n°90-972 du 26 octobre 1990 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708525", "@nortexte": "DOMP9000028D", "@numtexte": "90-972", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-10-26" }, { "@id": "LEGIARTI000006333973", "@num": "4", "#text": "Décret n°90-972 du 26 octobre 1990 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708525", "@nortexte": "DOMP9000028D", "@numtexte": "90-972", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-10-26" }, { "@id": "LEGITEXT000006067459", "#text": "Décret n°90-1119 du 18 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000700872", "@nortexte": "BUDD9050008D", "@numtexte": "90-1119", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-18" }, { "@id": "LEGIARTI000006637452", "@num": "1", "#text": "Décret n°90-1119 du 18 décembre 1990 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700872", "@nortexte": "BUDD9050008D", "@numtexte": "90-1119", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-18" }, { "@id": "LEGIARTI000006637452", "@num": "1", "#text": "Décret n°90-1119 du 18 décembre 1990 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700872", "@nortexte": "BUDD9050008D", "@numtexte": "90-1119", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-18" }, { "@id": "LEGIARTI000006637453", "@num": "2", "#text": "Décret n°90-1119 du 18 décembre 1990 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700872", "@nortexte": "BUDD9050008D", "@numtexte": "90-1119", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-18" }, { "@id": "LEGIARTI000006637454", "@num": "3", "#text": "Décret n°90-1119 du 18 décembre 1990 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700872", "@nortexte": "BUDD9050008D", "@numtexte": "90-1119", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-18" }, { "@id": "LEGIARTI000006637455", "@num": "4", "#text": "Décret n°90-1119 du 18 décembre 1990 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700872", "@nortexte": "BUDD9050008D", "@numtexte": "90-1119", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-18" }, { "@id": "LEGIARTI000006637457", "@num": "5", "#text": "Décret n°90-1119 du 18 décembre 1990 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700872", "@nortexte": "BUDD9050008D", "@numtexte": "90-1119", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-18" }, { "@id": "LEGITEXT000006067461", "#text": "Décret n°90-1155 du 20 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000881843", "@nortexte": "BUDB9010044D", "@numtexte": "90-1155", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "LEGIARTI000006521277", "@num": "1", "#text": "Décret n°90-1155 du 20 décembre 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881843", "@nortexte": "BUDB9010044D", "@numtexte": "90-1155", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "LEGIARTI000006521277", "@num": "1", "#text": "Décret n°90-1155 du 20 décembre 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881843", "@nortexte": "BUDB9010044D", "@numtexte": "90-1155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "LEGIARTI000006521278", "@num": "2", "#text": "Décret n°90-1155 du 20 décembre 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881843", "@nortexte": "BUDB9010044D", "@numtexte": "90-1155", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "LEGIARTI000006521279", "@num": "3", "#text": "Décret n°90-1155 du 20 décembre 1990 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881843", "@nortexte": "BUDB9010044D", "@numtexte": "90-1155", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "LEGIARTI000006521280", "@num": "4", "#text": "Décret n°90-1155 du 20 décembre 1990 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881843", "@nortexte": "BUDB9010044D", "@numtexte": "90-1155", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "LEGIARTI000006521281", "@num": "5", "#text": "Décret n°90-1155 du 20 décembre 1990 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881843", "@nortexte": "BUDB9010044D", "@numtexte": "90-1155", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "LEGIARTI000006521282", "@num": "6", "#text": "Décret n°90-1155 du 20 décembre 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881843", "@nortexte": "BUDB9010044D", "@numtexte": "90-1155", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "LEGIARTI000006521283", "@num": "7", "#text": "Décret n°90-1155 du 20 décembre 1990 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881843", "@nortexte": "BUDB9010044D", "@numtexte": "90-1155", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "LEGIARTI000006521284", "@num": "8", "#text": "Décret n°90-1155 du 20 décembre 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881843", "@nortexte": "BUDB9010044D", "@numtexte": "90-1155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "LEGIARTI000006521284", "@num": "8", "#text": "Décret n°90-1155 du 20 décembre 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881843", "@nortexte": "BUDB9010044D", "@numtexte": "90-1155", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "JORFTEXT000000717191", "#text": "LOI90-1168", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000717191", "#text": "LOI90-1168", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006317969", "@num": "17", "#text": "Loi - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006317973", "@num": "21", "#text": "Loi - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006317987", "@num": "35", "#text": "Loi - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006317993", "@num": "41", "#text": "Loi - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@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": "LEGIARTI000006318000", "@num": "54", "#text": "Loi - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318022", "@num": "74", "#text": "Loi - art. 74 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318103", "@num": "14", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006331862", "@num": "1", "#text": "Arrêté du 17 octobre 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717078", "@nortexte": "TEFE9003888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-10-17" }, { "@id": "LEGITEXT000006067469", "#text": "Décret n°90-1249 du 31 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000522505", "@nortexte": "BUDF9010083D", "@numtexte": "90-1249", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-31" }, { "@id": "LEGIARTI000006326189", "@num": "1", "#text": "Décret n°90-1249 du 31 décembre 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522505", "@nortexte": "BUDF9010083D", "@numtexte": "90-1249", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-31" }, { "@id": "LEGIARTI000006326190", "@num": "2", "#text": "Décret n°90-1249 du 31 décembre 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522505", "@nortexte": "BUDF9010083D", "@numtexte": "90-1249", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-31" }, { "@id": "JORFTEXT000000354051", "#text": "DECRET91-224", "@sens": "cible", "@cidtexte": "JORFTEXT000000354051", "@nortexte": "EQUT9100275D", "@numtexte": "91-224", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-02-22" }, { "@id": "LEGIARTI000006461084", "@num": "1", "#text": "Décret n°91-288 du 18 mars 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718609", "@nortexte": "MENF9002915D", "@numtexte": "91-288", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-18" }, { "@id": "JORFTEXT000000504589", "#text": "Décret n°91-633 du 4 juillet 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000504589", "@nortexte": "BUDF9100009D", "@numtexte": "91-633", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-07-04" }, { "@id": "JORFTEXT000000312655", "#text": "Décret n°91-734 du 24 juillet 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000312655", "@nortexte": "BUDZ9100007D", "@numtexte": "91-734", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-07-24" }, { "@id": "JORFTEXT000000356342", "#text": "LOI91-1322", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000720683", "#text": "LOI91-1385", "@sens": "cible", "@cidtexte": "JORFTEXT000000720683", "@nortexte": "EQUX9100067L", "@numtexte": "91-1385", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-31" }, { "@id": "JORFTEXT000000356838", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000356838", "@nortexte": "EQUG9200285A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-03-05" }, { "@id": "JORFTEXT000000356522", "#text": "DECRET92-347", "@sens": "cible", "@cidtexte": "JORFTEXT000000356522", "@nortexte": "AGRS9200221D", "@numtexte": "92-347", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "LEGIARTI000006776960", "@num": "1", "#text": "Décret n°92-347 du 1 avril 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356522", "@nortexte": "AGRS9200221D", "@numtexte": "92-347", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "LEGIARTI000006351330", "@num": "2", "#text": "Loi n°92-1255 du 2 décembre 1992 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712370", "@nortexte": "EQUX9200028L", "@numtexte": "92-1255", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-02" }, { "@id": "JORFTEXT000000712857", "#text": "DECRET93-1032", "@sens": "cible", "@cidtexte": "JORFTEXT000000712857", "@nortexte": "EQUT9301010D", "@numtexte": "93-1032", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-08-30" }, { "@id": "LEGIARTI000006275709", "@num": "15", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 15 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275710", "@num": "15", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 15 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275711", "@num": "15", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000706515", "#text": "du 21 décembre 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000706515", "@nortexte": "BUDD9430005V", "@typelien": "APPLICATION", "@naturetexte": "AVISEURO", "@datesignatexte": "1994-12-21" }, { "@id": "LEGIARTI000006552373", "@num": "1", "#text": "Arrêté du 15 décembre 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550532", "@nortexte": "BUDR9407024A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-12-15" }, { "@id": "JORFTEXT000000189483", "#text": "DECRET95-1130", "@sens": "cible", "@cidtexte": "JORFTEXT000000189483", "@nortexte": "EQUT9500941D", "@numtexte": "95-1130", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-10-17" }, { "@id": "JORFTEXT000000191068", "#text": "LOI95-1346", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000191068", "#text": "LOI95-1346", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000559120", "#text": "LOI96-142", "@sens": "cible", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006822428", "@num": "1", "#text": "Décret n°96-628 du 15 juillet 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000729814", "@nortexte": "BUDZ9600007D", "@numtexte": "96-628", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-07-15" }, { "@id": "JORFTEXT000000195751", "#text": "DECRET96-854", "@sens": "cible", "@cidtexte": "JORFTEXT000000195751", "@nortexte": "EQUT9601191D", "@numtexte": "96-854", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-27" }, { "@id": "LEGITEXT000005623831", "#text": "Arrêté du 29 mai 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000566155", "@nortexte": "BUDB9710031A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006333222", "@num": "1", "#text": "Arrêté du 29 mai 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566155", "@nortexte": "BUDB9710031A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006333222", "@num": "1", "#text": "Arrêté du 29 mai 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566155", "@nortexte": "BUDB9710031A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006333223", "@num": "2", "#text": "Arrêté du 29 mai 1997 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566155", "@nortexte": "BUDB9710031A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-29" }, { "@id": "JORFTEXT000000183046", "#text": "DECRET97-1010", "@sens": "cible", "@cidtexte": "JORFTEXT000000183046", "@nortexte": "EQUT9701562D", "@numtexte": "97-1010", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-11-04" }, { "@id": "JORFTEXT000000753121", "#text": "LOI97-1239", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "JORFTEXT000000209044", "#text": "LOI98-1266", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000762233", "#text": "LOI99-1172", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320616", "@num": "75", "#text": "Loi - art. 75 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006716486", "@num": "5", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716487", "@num": "5", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "JORFTEXT000000208347", "#text": "LOI2001-43", "@sens": "cible", "@cidtexte": "JORFTEXT000000208347", "@nortexte": "EQUX9900075L", "@numtexte": "2001-43", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2001-01-16" }, { "@id": "LEGIARTI000006346062", "@num": "L233-33", "#text": "CODE DES COMMUNES. - art. L233-33 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346123", "@num": "L234-1", "#text": "CODE DES COMMUNES. - art. L234-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346240", "@num": "L234-19-1", "#text": "CODE DES COMMUNES. - art. L234-19-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294195", "@num": "163 novodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 novodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294188", "@num": "163 septdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 septdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294198", "@num": "163 vicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 vicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294777", "@num": "300", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 300 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295801", "@num": "324", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 324 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296306", "@num": "384 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296306", "@num": "384 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296307", "@num": "384 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296310", "@num": "384 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296310", "@num": "384 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296311", "@num": "384 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296315", "@num": "384 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296319", "@num": "384 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296319", "@num": "384 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296320", "@num": "384 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296330", "@num": "384 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296330", "@num": "384 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296331", "@num": "384 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296334", "@num": "384 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296326", "@num": "384 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296326", "@num": "384 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296327", "@num": "384 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295222", "@num": "91 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293898", "@num": "91 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297155", "@num": "265", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 265 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297158", "@num": "266", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 266 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299816", "@num": "360", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 360 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299707", "@num": "389", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 389 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299709", "@num": "390", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 390 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299909", "@num": "406 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299906", "@num": "406 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298300", "@num": "46 quater-0 ZH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZH (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298321", "@num": "46 quater-0 ZL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZL (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300942", "@num": "155 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300943", "@num": "155 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 P (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300944", "@num": "155 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301987", "@num": "197", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 197 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301996", "@num": "198 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 198 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305714", "@num": "1000", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1000 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305715", "@num": "1000 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1000 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311338", "@num": "1001", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1001 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307256", "@num": "115 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 115 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307303", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307864", "@num": "125 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 1414 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306095", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306101", "@num": "1414 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302953", "@num": "146", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 146 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307383", "@num": "150 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 1501 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314132", "@num": "151", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307890", "@num": "151 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307876", "@num": "151 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307446", "@num": "154", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 154 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307447", "@num": "154", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 154 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307475", "@num": "155 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 155 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307903", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311796", "@num": "1561", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1561 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306316", "@num": "1562", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1562 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307935", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307968", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307997", "@num": "158 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308000", "@num": "158 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307998", "@num": "158 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312130", "@num": "1584", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1584 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312230", "@num": "1595", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1595 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312240", "@num": "1595 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1595 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312252", "@num": "1599 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303085", "@num": "160 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 160 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306565", "@num": "1603", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1603 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312381", "@num": "1614", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1614 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312406", "@num": "1618 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1618 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306747", "@num": "1618 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1618 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306768", "@num": "1628 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1628 sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308166", "@num": "163 bis C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308051", "@num": "163 novodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 novodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312480", "@num": "1635 bis AB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis AB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306783", "@num": "1635 bis AC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis AC (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311845", "@num": "1636 B sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303096", "@num": "164 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 164 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306857", "@num": "1640 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1640 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311909", "@num": "1641", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1641 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306884", "@num": "1647 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 182 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308262", "@num": "187", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 187 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313323", "@num": "1926", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1926 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308301", "@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": "LEGIARTI000006308332", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303126", "@num": "197 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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R*211-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°89-936 du 29 décembre 1989", "MCS_TXT": { "MC": [ "LOI DE FINANCES RECTIFICATIVE POUR 1989", "BUDGET 1989", "CODE GENERAL DES IMPOTS", "CGI", "CODE DES DOUANES", "CODE DES COMMUNES", "CODE DES ASSURANCES", "CODE DU DOMAINE DE L'ETAT", "CODE DES PENSIONS CIVILES ET MILITAIRES DE RETRAITE", "APPLICATION DE REGLEMENT CEE", "BUDGET", "LOI DE FINANCES RECTIFICATIVE", "DGF", "DOTATION GLOBALE DE FONCTIONNEMENT", "TAUX DE PRELEVEMENT", "TVA", "INSTITUT D'EMISSION DES DEPARTEMENTS D'OUTRE-MER", "IEDOM", "SERVICE CIVIL", "SECURITE MILITAIRE", "AUTORISATION DE PROGRAMME", "CREDIT DE PAIEMENT", "DEPENSE ORDINAIRE", "DEPENSE EN CAPITAL", "BUDGET ANNEXE", "COMPTE DE PRET", "RATIFICATION", "CREDIT A TITRE D'AVANCE", "DEFICIT", "DEFICIT IMPUTABLE", "IMPOT", "AVOIR FISCAL", "CREDIT D'IMPOT", "SOCIETE", "IMPOT SUR LES SOCIETES", "TITRE DE PARTICIPATION", "TITRE", "ACTION", "OBLIGATION", "BON DE SOUSCRIPTION", "VALEUR MOBILIERE", "ENTREPRISE", "PLUS-VALUE", "TAXE", "COMPAGNIE D'ASSURANCE", "SINISTRE", "SOCIETE CIVILE IMMOBILIERE", "SCI", "CONTRAT D'ASSURANCE", "EXONERATION", "CORSE", "FONDS DE COMMERCE", "TAXE PROFESSIONNELLE", "HYPOTHEQUE LEGALE", "IMPOT SUR LA FORTUNE", "BOIS", "FORET", "SOLIDARITE", "BAIL RURAL", "CONSERVATION", "RESEAU TELEPHONIQUE", "PORNOGRAPHIE", "TIMBRE", "DROIT DE TIMBRE", "VENTE", "IMMEUBLE", "SECURITE SOCIALE", "PRELEVEMENT", "PRELEVEMENT SOCIAL", "CONTRIBUTION DE SOLIDARITE", "PENSION", "RETRAITE", "DROIT SOCIAL", "ABATTEMENT", "CONJOINT", "LOTISSEMENT", "LOT", "CESSION", "PRECOMPTE", "DISTRIBUTION", "ACTIONNAIRE", "PARTICIPATION", "LOCATAIRE", "TAXE D'HABITATION", "TAXE FONCIERE", "TAXE ADDITIONNELLE", "PROPRIETE NON BATIE", "IMMOBILISATION", "GROUPEMENT", "COMMUNE", "IMPOT DIRECT", "IMPOT LOCAL", "COMMERCANT", "CARBURANT", "DESINFLATION", "COEFFICIENT DEFLATEUR", "LIVRE DES PROCEDURES FISCALES", "DEDUCTION", "REGLE DE DROIT", "RESTITUTION", "LITIGE", "MISE EN RECOUVREMENT", "PUBLICITE FONCIERE", "ENREGISTREMENT", "INTERRUPTION", "GREVE", "FONCTIONNEMENT", "SERVICE FISCAL", "SURFACE", "BUREAU", "ILE-DE-FRANCE", "REGION", "TAXE DE SEJOUR", "LOCATION", "VEHICULE", "GUADELOUPE", "FONDS DE COMPENSATION", "ASSURANCE", "CONSTRUCTION", "BATIMENT", "ENTREPRISE D'ASSURANCE", "DISPENSE", "REVERSEMENT", "EXEMPTION", "SPECTACLE", "ASSOCIATION SPORTIVE", "CREANCE", "PRIVILEGE", "PRODUCTION", "CHARBON", "ACIER", "CECA", "CEE", "IMPORTATION", "METAL PRECIEUX", "GARANTIE", "COOPERATION", "ETRANGER", "MAJORATION", "CASINO", "TIMBRE DE DIMENSION", "AMENAGEMENT", "CERTIFICAT", "PETROLE", "REDEVANCE", "REDEVANCE SANITAIRE", "VIANDE", "CONTROLE SANITAIRE", "PROTECTION SANITAIRE", "TRANSPOSITION DE DIRECTIVE CEE", "HARMONISATION EUROPEENNE", "LUTTE CONTRE L'INCENDIE", "PREVENTION", "PROTECTION DE LA FORET", "ASSOCIATION", "ASSOCIATION SYNDICALE DE DEFENSE", "LANDES DE GASCOGNE", "OFFICE NATIONAL DE LA NAVIGATION", "ONN", "TRANSPORT", "TRANSPORT FLUVIAL", "ECONOMIE", "CONSOLIDATION", "DETTE", "ACCORD", "BFCE", "COFACE", "FONCTIONNAIRE", "MILITAIRE", "RETENUE", "SODEVA" ] }, "TITREFULL": "Loi n°89-936 du 29 décembre 1989 de finances rectificative pour 1989" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000322103", "NOR": "ECOX8900116L", "NUM": "89-936", "DATE_PUBLI": "1989-12-30", "DATE_TEXTE": "1989-12-29", "ORIGINE_PUBLI": "JORF du 30 décembre 1989", "PAGE_DEB_PUBLI": 16329, "PAGE_FIN_PUBLI": 16536 } }, "META_COMMUN": { "ID": "JORFTEXT000000322103", "URL": "texte/version/JORF/TEXT/00/00/00/32/21/JORFTEXT000000322103.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1989/12/29/ECOX8900116L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX989936", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1989/12/29/89-936/jo/texte" } } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000322103", "cible": true, "cidtexte": "JORFTEXT000018687845", "id": "LEGIARTI000006317728", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006317728", "liens_entrants": true }

Article 105 AUTONOME VIGUEUR, en vigueur depuis le 01/01/1990 (Loi n° 89-935 du 29 décembre 1989 de finances pour 1990)