{ "article": { "LEGIARTI000006318108": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "20", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006318108", "URL": "article/LEGI/ARTI/00/00/06/31/81/LEGIARTI000006318108.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFEXXXXXX020AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000864574", "#text": "Loi 90-1169 1990-12-29 Finances rectificative pour 1990 JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006303452", "@num": "209 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006114709", "@fin": "2999-01-01", "#text": "I. - MESURES CONCERNANT LA FISCALITÉ.", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084543", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "1990-12-30" } ] }, "@cid": "JORFTEXT000000864574", "@nor": "ECOX9000172L", "@num": "90-1169", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°90-1169 du 29 décembre 1990 DE FINANCES RECTIFICATIVE POUR 1990", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000864574", "@c_titre_court": "Loi n°90-1169 du 29 décembre 1990" }, { "@fin": "2999-01-01", "#text": "Loi n° 90-1169 du 29 décembre 1990 de finances rectificative pour 1990 (1)", "@debut": "1990-12-30", "@id_txt": "LEGITEXT000006069135", "@c_titre_court": "Loi n° 90-1169 du 29 décembre 1990" } ], "@date_publi": "1990-12-30", "@date_signature": "1990-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006318108", "@fin": "2999-01-01", "@num": "20", "@etat": "VIGUEUR", "@debut": "1990-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. Cette disposition s'applique pour les exercices ouverts à compter du 1er janvier 1991.
" } }, "LEGIARTI000006303452": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "209 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006303452", "URL": "article/LEGI/ARTI/00/00/06/30/34/LEGIARTI000006303452.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0209ABXXXXXCB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 238 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 terdecies 1 bis al. 2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 102 S à 102 Z", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318108", "@num": "20", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 20 (V) JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000023347205", "@num": "136", "#text": "LOI n° 2010-1657 du 29 décembre 2010 - art. 136 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000037526401", "@num": "109", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 109 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000034472109", "#text": "Décret n°2017-601 du 21 avril 2017 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034455494", "@nortexte": "ECFE1710397D", "@numtexte": "2017-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-21" }, { "@id": "LEGIARTI000048902993", "#text": "Décret n°2024-16 du 9 janvier 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048898913", "@nortexte": "EAEJ2400018D", "@numtexte": "2024-16", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-01-09" }, { "@id": "LEGITEXT000049340031", "#text": "Décret n°2024-274 du 27 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049338903", "@nortexte": "ECOE2302584D", "@numtexte": "2024-274", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-27" }, { "@id": "LEGIARTI000049340038", "@num": "1", "#text": "Décret n°2024-274 du 27 mars 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049338903", "@nortexte": "ECOE2302584D", "@numtexte": "2024-274", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-27" }, { "@id": "LEGIARTI000028312314", "@num": "1763 A", "#text": "Code général des impôts, CGI. - art. 1763 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293997", "@num": "102 SA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 SA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294000", "@num": "102 T", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294004", "@num": "102 U", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294008", "@num": "102 V", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294012", "@num": "102 W", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 W (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294015", "@num": "102 X", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 X (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294016", "@num": "102 XA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668471", "@num": "102 Z", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294020", "@num": "102 ZA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 ZA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622241", "@num": "102 ZB", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 ZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049341304", "@num": "102 Y", "#text": "Code général des impôts, annexe II, CGIANII. - art. 102 Y (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049340066", "@num": "102 YA", "#text": "Code général des impôts, annexe II, CGIANII. - art. 102 YA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@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": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000033789380", "@num": "L10-0 AB", "#text": "Livre des procédures fiscales - art. L10-0 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022177772", "@num": "L13 AB", "#text": "Livre des procédures fiscales - art. L13 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215895", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303451", "@fin": "1990-12-30", "@num": "209 B", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303452", "@fin": "1993-01-01", "@num": "209 B", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303453", "@fin": "1993-08-18", "@num": "209 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303454", "@fin": "2002-01-01", "@num": "209 B", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303455", "@fin": "2002-03-31", "@num": "209 B", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303456", "@fin": "2006-01-01", "@num": "209 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303457", "@fin": "2010-01-01", "@num": "209 B", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657902", "@fin": "2012-08-18", "@num": "209 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026292713", "@fin": "2015-01-01", "@num": "209 B", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029355796", "@fin": "2999-01-01", "@num": "209 B", "@etat": "VIGUEUR", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Lorsqu'une entreprise passible de l'impôt sur les sociétés détient directement ou indirectement 25 % au moins des actions ou parts d'une société établie dans un Etat étranger ou un territoire situé hors de France dont le régime fiscal est privilégié au sens mentionné à l'article 238 A, cette entreprise est soumise à l'impôt sur les sociétés sur les résultats bénéficiaires de la société étrangère dans la proportion des droits sociaux qu'elle y détient.
\n
Ces bénéfices font l'objet d'une imposition séparée. Ils sont réputés acquis le premier jour du mois qui suit la clôture de l'exercice de la société étrangère et sont déterminés selon les règles fixées par le présent code.
\n
L'impôt acquitté localement par la société étrangère est imputable dans la proportion mentionnée au premier alinéa sur l'impôt établi en France à condition d'être comparable à l'impôt sur les sociétés.
\n
II. Les dispositions du I ne s'appliquent pas si l'entreprise établit que les opérations de la société étrangère n'ont pas principalement pour effet de permettre la localisation de bénéfices dans un pays à régime fiscal privilégié. Cette condition est réputée remplie notamment :
\n
- lorsque la société étrangère a principalement une activité industrielle ou commerciale effective ;
\n
- et qu'elle réalise ses opérations de façon prépondérante sur le marché local (1).
\n
III. Un décret en Conseil d'Etat fixe les conditions d'application des dispositions qui précèdent et notamment les modalités permettant d'éviter la double imposition des bénéfices effectivement répartis ainsi que les obligations déclaratives de l'entreprise (2).
\n
\n
(1) Cette disposition s'applique pour les exercices ouverts à compter du 1er janvier 1991.
\n
(2) Voir Annexe II, art. 102 S à 102 Z.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006303452", "cible": false, "cidtexte": "JORFTEXT000000864574", "id": "LEGIARTI000006318108", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000864574": { "SM": { "CONTENU": "PREMIERE PARTIE: CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER (ART. 1 A 3).
DEUXIEME PARTIE: MOYENS DES SERVICES ET DISPOSITIONS SPECIALES (ART. 4 A 69).
TITRE I: DISPOSITIONS APPLICABLES A L'ANNEE 1990.
I OPERATIONS A CARACTERE DEFINITIF (ART. 4 A 11)
II OPERATIONS A CARACTERE TEMPORAIRE (ART. 12)
AUTRES DISPOSITIONS (ART. 13 A 16).
TITRE II: DISPOSITIONS PERMANENTES.
I MESURES CONCERNANT LA FISCALITE (ART. 17 A 69)
II AUTRES DISPOSITIONS (ART. 62 A 69)." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CGI: ART. 31,29-I,17-I,17-IV,17-VI,41,47,49,33-I,39-II,44-I,51-II,52-III,50,60" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000297887", "#text": "Décret du 30 décembre 1912", "@sens": "source", "@cidtexte": "JORFTEXT000000297887", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1912-12-30" }, { "@id": "JORFTEXT000000692445", "#text": "Loi n°49-420 du 25 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "JORFTEXT000000875375", "#text": "Loi n°54-1306 du 31 décembre 1954", "@sens": "source", "@cidtexte": "JORFTEXT000000875375", "@numtexte": "54-1306", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1954-12-31" }, { "@id": "JORFTEXT000000339591", "#text": "Ordonnance n°59-2 du 2 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000339591", "@numtexte": "59-2", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-02" }, { "@id": "JORFTEXT000000874213", "#text": "Loi n°59-1454 du 26 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000299367", "#text": "Décret n° 62-1587 du 29 décembre 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000299367", "@numtexte": "62-1587", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-12-29" }, { "@id": "JORFARTI000001087568", "@num": "90", "#text": "Décret n° 62-1587 du 29 décembre 1962 - art. 90", "@sens": "source", "@cidtexte": "JORFTEXT000000299367", "@numtexte": "62-1587", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-12-29" }, { "@id": "JORFTEXT000000509290", "#text": "Loi n° 63-156 du 23 février 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000509290", "@numtexte": "63-156", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-02-23" }, { "@id": "JORFTEXT000000889027", "#text": "Directive Européenne n°79-695 du 24 juillet 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000889027", "@nortexte": "379L0695", "@numtexte": "79-695", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1979-07-24" }, { "@id": "JORFTEXT000000333808", "#text": "Directive Européenne n°81-177 du 24 février 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000333808", "@nortexte": "381L0177", "@numtexte": "81-177", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1981-02-24" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 DE FINANCES POUR 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000693451", "#text": "Loi n°85-660 du 3 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693451", "@numtexte": "85-660", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-03" }, { "@id": "JORFTEXT000000878230", "#text": "Loi n°85-1403 du 30 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000512460", "#text": "Loi n°86-824 du 11 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000317305", "#text": "Loi n° 86-1317 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@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": "MODIFIE", "@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": "JORFTEXT000000889193", "#text": "Directive Européenne n°88-409 du 15 juin 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000889193", "@nortexte": "388L0409", "@numtexte": "88-409", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1988-06-15" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n°88-1149 du 23 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006317758", "@num": "125", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 125 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000158805", "#text": "DECISION90-286", "@sens": "cible", "@cidtexte": "JORFTEXT000000158805", "@nortexte": "CSCX9010100S", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000349540", "#text": "Décret n°90-284 du 30 mars 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000349540", "@nortexte": "BUDB9010016D", "@numtexte": "90-284", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-30" }, { "@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": "JORFTEXT000000716493", "#text": "Loi n°90-568 du 2 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "JORFTEXT000000524724", "#text": "Décret n°90-861 du 27 septembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000524724", "@nortexte": "BUDB9010048D", "@numtexte": "90-861", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-27" }, { "@id": "JORFTEXT000000717191", "#text": "Loi n° 90-1168 du 29 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000882802", "#text": "Décret n°90-1207 du 29 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000882802", "@nortexte": "BUDB9010099D", "@numtexte": "90-1207", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-29" }, { "@id": "LEGITEXT000006069135", "#text": "Loi n°90-1169 du 29 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006275688", "@num": "1", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318099", "@num": "10", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318100", "@num": "11", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318101", "@num": "12", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318102", "@num": "13", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@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": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318104", "@num": "15", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318105", "@num": "16", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318107", "@num": "17", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318066", "@num": "2", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318108", "@num": "20", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318110", "@num": "29", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318067", "@num": "3", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318111", "@num": "34", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318093", "@num": "4", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318112", "@num": "41", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318113", "@num": "43", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318114", "@num": "47", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318115", "@num": "48", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318116", "@num": "49", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318094", "@num": "5", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318118", "@num": "50", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFARTI000001104199", "@num": "57", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 57", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318095", "@num": "6", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318119", "@num": "60", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 60 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318121", "@num": "63", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318122", "@num": "65", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318123", "@num": "66", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 66 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318124", "@num": "68", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 68 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318127", "@num": "69", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 69 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318096", "@num": "7", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318097", "@num": "8", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318098", "@num": "9", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000334575", "#text": "Décret n°91-150 du 7 février 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000334575", "@nortexte": "BUDF9000028D", "@numtexte": "91-150", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-02-07" }, { "@id": "JORFTEXT000000170366", "#text": "DECRET91-296", "@sens": "cible", "@cidtexte": "JORFTEXT000000170366", "@nortexte": "BUDF9100006D", "@numtexte": "91-296", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-20" }, { "@id": "JORFTEXT000000526545", "#text": "DECRET91-352", "@sens": "cible", "@cidtexte": "JORFTEXT000000526545", "@nortexte": "BUDF9100011D", "@numtexte": "91-352", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-04-11" }, { "@id": "JORFTEXT000000316226", "#text": "Décret n°91-471 du 14 mai 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000316226", "@nortexte": "BUDF9110048D", "@numtexte": "91-471", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-05-14" }, { "@id": "JORFTEXT000000312403", "#text": "Décret n°91-474 du 14 mai 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000312403", "@nortexte": "BUDR9104044D", "@numtexte": "91-474", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-05-14" }, { "@id": "LEGITEXT000006067654", "#text": "Décret n°91-474 du 14 mai 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000312403", "@nortexte": "BUDR9104044D", "@numtexte": "91-474", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-05-14" }, { "@id": "LEGIARTI000006326354", "@num": "1", "#text": "Décret n°91-474 du 14 mai 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000312403", "@nortexte": "BUDR9104044D", "@numtexte": "91-474", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-05-14" }, { "@id": "LEGIARTI000006326355", "@num": "2", "#text": "Décret n°91-474 du 14 mai 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000312403", "@nortexte": "BUDR9104044D", "@numtexte": "91-474", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-05-14" }, { "@id": "LEGIARTI000006326356", "@num": "3", "#text": "Décret n°91-474 du 14 mai 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000312403", "@nortexte": "BUDR9104044D", "@numtexte": "91-474", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-05-14" }, { "@id": "JORFTEXT000000870209", "#text": "Décret n°91-579 du 20 juin 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000870209", "@nortexte": "BUDF9100018D", "@numtexte": "91-579", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-20" }, { "@id": "LEGITEXT000006067667", "#text": "Décret n°91-579 du 20 juin 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000870209", "@nortexte": "BUDF9100018D", "@numtexte": "91-579", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-20" }, { "@id": "LEGIARTI000006326358", "@num": "1", "#text": "Décret n°91-579 du 20 juin 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000870209", "@nortexte": "BUDF9100018D", "@numtexte": "91-579", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-20" }, { "@id": "LEGIARTI000006326359", "@num": "2", "#text": "Décret n°91-579 du 20 juin 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000870209", "@nortexte": "BUDF9100018D", "@numtexte": "91-579", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-20" }, { "@id": "LEGIARTI000006326359", "@num": "2", "#text": "Décret n°91-579 du 20 juin 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000870209", "@nortexte": "BUDF9100018D", "@numtexte": "91-579", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-20" }, { "@id": "LEGIARTI000006326360", "@num": "3", "#text": "Décret n°91-579 du 20 juin 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000870209", "@nortexte": "BUDF9100018D", "@numtexte": "91-579", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-20" }, { "@id": "LEGIARTI000006326360", "@num": "3", "#text": "Décret n°91-579 du 20 juin 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000870209", "@nortexte": "BUDF9100018D", "@numtexte": "91-579", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-20" }, { "@id": "LEGIARTI000006326361", "@num": "4", "#text": "Décret n°91-579 du 20 juin 1991 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000870209", "@nortexte": "BUDF9100018D", "@numtexte": "91-579", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-20" }, { "@id": "LEGIARTI000006326361", "@num": "4", "#text": "Décret n°91-579 du 20 juin 1991 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000870209", "@nortexte": "BUDF9100018D", "@numtexte": "91-579", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-20" }, { "@id": "LEGIARTI000006326362", "@num": "4", "#text": "Décret n°91-579 du 20 juin 1991 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000870209", "@nortexte": "BUDF9100018D", "@numtexte": "91-579", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-20" }, { "@id": "LEGIARTI000006326362", "@num": "4", "#text": "Décret n°91-579 du 20 juin 1991 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000870209", "@nortexte": "BUDF9100018D", "@numtexte": "91-579", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-20" }, { "@id": "JORFTEXT000000703106", "#text": "Décret n°91-866 du 4 septembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000703106", "@nortexte": "BUDL9100095D", "@numtexte": "91-866", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-04" }, { "@id": "LEGITEXT000006067727", "#text": "Décret n°91-866 du 4 septembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000703106", "@nortexte": "BUDL9100095D", "@numtexte": "91-866", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-04" }, { "@id": "LEGIARTI000006326412", "@num": "1", "#text": "Décret n°91-866 du 4 septembre 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703106", "@nortexte": "BUDL9100095D", "@numtexte": "91-866", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-04" }, { "@id": "LEGIARTI000006326413", "@num": "2", "#text": "Décret n°91-866 du 4 septembre 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703106", "@nortexte": "BUDL9100095D", "@numtexte": "91-866", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-04" }, { "@id": "LEGIARTI000006326414", "@num": "3", "#text": "Décret n°91-866 du 4 septembre 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703106", "@nortexte": "BUDL9100095D", "@numtexte": "91-866", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-04" }, { "@id": "LEGIARTI000006326415", "@num": "4", "#text": "Décret n°91-866 du 4 septembre 1991 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703106", "@nortexte": "BUDL9100095D", "@numtexte": "91-866", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-04" }, { "@id": "JORFTEXT000000667997", "#text": "Arrêté du 9 septembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000667997", "@nortexte": "BUDF9100021A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1991-09-09" }, { "@id": "JORFTEXT000000537663", "#text": "DECRET91-882", "@sens": "cible", "@cidtexte": "JORFTEXT000000537663", "@nortexte": "BUDF9100022D", "@numtexte": "91-882", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "JORFTEXT000000720158", "#text": "DECRET91-883", "@sens": "cible", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "JORFTEXT000000355455", "#text": "DECRET91-1081", "@sens": "cible", "@cidtexte": "JORFTEXT000000355455", "@nortexte": "INTA9100412D", "@numtexte": "91-1081", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-14" }, { "@id": "JORFTEXT000000522652", "#text": "Décret n°91-1146 du 7 novembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000522652", "@nortexte": "BUDF9110085D", "@numtexte": "91-1146", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-11-07" }, { "@id": "LEGITEXT000006067519", "#text": "Décret n°91-1146 du 7 novembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000522652", "@nortexte": "BUDF9110085D", "@numtexte": "91-1146", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-11-07" }, { "@id": "LEGIARTI000006326429", "@num": "1", "#text": "Décret n°91-1146 du 7 novembre 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522652", "@nortexte": "BUDF9110085D", "@numtexte": "91-1146", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-11-07" }, { "@id": "LEGIARTI000006326430", "@num": "2", "#text": "Décret n°91-1146 du 7 novembre 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522652", "@nortexte": "BUDF9110085D", "@numtexte": "91-1146", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-11-07" }, { "@id": "LEGIARTI000006326431", "@num": "3", "#text": "Décret n°91-1146 du 7 novembre 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522652", "@nortexte": "BUDF9110085D", "@numtexte": "91-1146", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-11-07" }, { "@id": "LEGIARTI000006318239", "@num": "97", "#text": "Loi - art. 97 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000476883", "#text": "Arrêté du 15 janvier 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000476883", "@nortexte": "AGRP9200156A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-01-15" }, { "@id": "JORFTEXT000000175920", "#text": "DECRET92-162", "@sens": "cible", "@cidtexte": "JORFTEXT000000175920", "@nortexte": "DOMP9200005D", "@numtexte": "92-162", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-20" }, { "@id": "JORFTEXT000000357059", "#text": "DECRET92-163", "@sens": "cible", "@cidtexte": "JORFTEXT000000357059", "@nortexte": "DOMP9200006D", "@numtexte": "92-163", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-20" }, { "@id": "JORFTEXT000000346110", "#text": "DECRET92-164", "@sens": "cible", "@cidtexte": "JORFTEXT000000346110", "@nortexte": "DOMP9200003D", "@numtexte": "92-164", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-21" }, { "@id": "JORFTEXT000000710585", "#text": "DECRET92-165", "@sens": "cible", "@cidtexte": "JORFTEXT000000710585", "@nortexte": "DOMP9200002D", "@numtexte": "92-165", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-21" }, { "@id": "JORFTEXT000000358061", "#text": "DECRET92-598", "@sens": "cible", "@cidtexte": "JORFTEXT000000358061", "@nortexte": "LOGC9200003D", "@numtexte": "92-598", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-29" }, { "@id": "JORFTEXT000000710798", "#text": "LOI92-1203", "@sens": "cible", "@cidtexte": "JORFTEXT000000710798", "@nortexte": "ECOX9100201L", "@numtexte": "92-1203", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-11-06" }, { "@id": "JORFTEXT000000346843", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000346843", "@nortexte": "AGRB9300372A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-04" }, { "@id": "JORFTEXT000000529829", "#text": "DECRET93-854", "@sens": "cible", "@cidtexte": "JORFTEXT000000529829", "@nortexte": "AGRS9300246D", "@numtexte": "93-854", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-06-14" }, { "@id": "LEGIARTI000006275713", "@num": "24", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 24 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275714", "@num": "24", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000363181", "#text": "DECRET93-1433", "@sens": "cible", "@cidtexte": "JORFTEXT000000363181", "@nortexte": "DOMP9300039D", "@numtexte": "93-1433", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000544552", "#text": "DECRET93-1434", "@sens": "cible", "@cidtexte": "JORFTEXT000000544552", "@nortexte": "DOMP9300040D", "@numtexte": "93-1434", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000530935", "#text": "LOI94-1163", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000540962", "#text": "DECRET96-56", "@sens": "cible", "@cidtexte": "JORFTEXT000000540962", "@nortexte": "DOMP9500058D", "@numtexte": "96-56", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-25" }, { "@id": "JORFTEXT000000170815", "#text": "DECRET96-57", "@sens": "cible", "@cidtexte": "JORFTEXT000000170815", "@nortexte": "DOMP9500059D", "@numtexte": "96-57", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-25" }, { "@id": "JORFTEXT000000754945", "#text": "LOI98-565", "@sens": "cible", "@cidtexte": "JORFTEXT000000754945", "@nortexte": "AGRX9500132L", "@numtexte": "98-565", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-07-08" }, { "@id": "JORFTEXT000000778799", "#text": "Décret2002-716", "@sens": "cible", "@cidtexte": "JORFTEXT000000778799", "@nortexte": "INDI0220066D", "@numtexte": "2002-716", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "JORFTEXT000000231959", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000231959", "@nortexte": "ECOR0206090A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-07-02" }, { "@id": "JORFTEXT000000781906", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000239908", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000239908", "@nortexte": "BUDF0300021A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-18" }, { "@id": "LEGIARTI000006308604", "@num": "210 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 210 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304120", "@num": "239 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309524", "@num": "286", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 286 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309545", "@num": "289", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 289 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302256", "@num": "38 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302883", "@num": "38 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302917", "@num": "39 duodecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 duodecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584704", "@num": "L641-9", "#text": "Code rural - art. L641-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°90-1169 du 29 décembre 1990", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1990", "LOI DE FINANCES", "LOI DE FINANCES RECTIFICATIVE", "EQUILIBRE FINANCIER", "INSTITUT D'EMISSION DES DEPARTEMENTS D'OUTRE-MER", "CAISSE D'AIDE A L'EQUIPEMENT DES COLLECTIVITES LOCALES", "BUDGET ANNEXE", "FISCALITE", "CODE GENERAL DES IMPOTS", "LIVRE DES PROCEDURES FISCALES", "SAINT-PIERRE-ET-MIQUELON", "DETTE", "CREDIT-BAIL IMMOBILIER", "TURBO MOTEUR", "VICTIME", "COMMUNE", "SERVICE CIVIL", "VIANDE AVEC OS", "COMBUSTIBLE LIQUIDE", "ETAT EXECUTOIRE", "ARD", "EXONERATION TEMPORAIRE", "EXPORTATION", "RECOUVREMENT", "MONNAIE", "ARTISTE", "EXONERATION", "SUPPRESSION", "CLIP", "DATE D'APPLICATION", "VENTE", "INSTRUMENT DE MARCHE INTERBANCAIRE", "DECRET D'APPLICATION", "MONNAIE OLYMPIQUE", "RATIFICATION", "CCCE", "MUTATION", "ATTENTAT", "LOGEMENT", "FRANCE-REGIONS-3", "FONDS D'AMENAGEMENT DU RESEAU DES DETAILLANTS EN CARBURANTS", "TELETRANSMISSION", "SEPT", "OBLIGATION CAUTIONNEE", "CONTRIBUTION INDIRECTE", "SERVICE MINIMUM", "LOYER", "PRODUCTEUR", "PROPRIETE BATIE", "FISCALITE PROPRE", "PRODUIT LAITIER", "LOGICIEL", "INSTITUT NATIONAL DES APPELLATIONS D'ORIGINE CONTROLEE", "TRANSPOSITION DE DIRECTIVE CEE", "BUDGET ANNEXE DES PRESTATIONS SOCIALES AGRICOLES", "GROUPE DE SOCIETES", "VIDEOGRAMME", "PRELEVEMENT PROGRESSIF", "MARIAGE", "TV PAR CABLE", "REPORT", "RECHERCHE", "RESPONSABILITE", "ENERGIE", "ENREGISTREMENT", "SECURITE SOCIALE", "AIDE EXCEPTIONNELLE", "IMPOT DIRECT", "RESEAU CABLE", "FARDC", "GRUAU DE BLE TENDRE", "AIDE PUBLIQUE", "CREDIT A TITRE D'AVANCE", "BAILLEUR", "PMA", "TELEMATIQUE", "REACTEUR", "RECOURS", "MARCHANDISE", "PAYS A REVENU INTERMEDIAIRE", "FONDS DE COMMERCE", "PAIEMENT TARDIF", "SEMOULE", "COLLECTIVITE TERRITORIALE", "FONDS NATIONAL DE PEREQUATION DE LA TAXE PROFESSIONNELLE", "SERVICE MILITAIRE", "TRESOR", "TIERS ABATTEUR", "PROPRIETE NON BATIE", "REPRISE", "PEREQUATION", "VALIDATION", "CV", "CARCASSE", "DEPOT", "CHOMEUR", "COMPETENCE TERRITORIALE", "ACHAT", "PRESTATION SOCIALE AGRICOLE", "COTISATION DE SOLIDARITE", "COMMUNAUTE URBAINE", "DEPENSE DE NORMALISATION", "TAXE", "OUVERTURE", "RISQUE", "LAIT", "AUDIOVISUEL", "ASSOCIE DIRIGEANT", "MEUBLE", "TAXE D'HABITATION", "PARAFISCALITE", "VIE PRIVEE", "PRODUIT PETROLIER", "FISCALITE LOCALE", "INFRACTION DOUANIERE", "SOCIETE", "COLLECTIVITE LOCALE", "PLUS-VALUE", "DEDUCTION", "SPECTACLE", "REDEVANCE TELEVISION", "AIDE AUX ENTREPRISES NOUVELLES", "MOTEUR A REACTION", "RES", "TERRITOIRE D'OUTRE-MER", "RECONDUCTION", "LIQUIDATION", "BENEFICE IMPOSABLE", "ALIMENTATION ANIMALE", "PROTECTION DE LA VIE PRIVEE", "AMORTISSEMENT REPUTE DIFFERE", "MUTATION PAR DECES", "BANQUE", "IMMOBILIER", "RACHAT D'ENTREPRISE PAR LES SALARIES", "CONTRAT", "CAISSE NATIONALE DE L'ENERGIE", "TAXE A L'ESSIEU", "DECHARGE", "ENTREPRISE INDUSTRIELLE ET COMMERCIALE", "FORET", "AVION", "ASSOCIE", "CREDIT SUPPLEMENTAIRE", "RESTRUCTURATION", "INDUSTRIE CINEMATOGRAPHIQUE", "TELEVISION", "CAISSE D'ALLOCATIONS FAMILIALES DE LA REGION PARISIENNE", "CABLE", "OFFICE NATIONAL DE LA NAVIGATION", "BIEN", "INSTALLATION PRIVEE", "REVENU FONCIER", "APPORT", "HELICOPTERE", "DECRET D'AVANCE", "MER", "DEFENSE", "JEUX", "COMPTABLE PUBLIC", "INFRACTION", "CESSION", "ANNULATION DE CREDIT", "BAIL A CONSTRUCTION", "CODE DES DOUANES", "IMMEUBLE RURAL", "ESPACE", "PARADIS FISCAL", "CREANCE NEGOCIABLE", "ABATTEUR", "PRELEVEMENT SOCIAL", "CASSETTE", "ANNULATION", "REPORT D'IMPOSITION", "COMPTE DE PRET", "CAF", "SOCIETE DE CAPITAL", "GARANTIE", "DROIT", "PENALITE FISCALE", "DROIT D'AUTEUR", "RACHAT", "FONDS DE STABILISATION DE LA MONNAIE POLONAISE", "SOCIETE PAR ACTION", "ETRANGER", "MARCHE A TERME", "CREDIT D'IMPOT", "SERVICE ANTENNE", "EUROPE CENTRALE", "IR", "IS", "REGIME FISCAL", "LOTO", "DIRECTION GENERALE DES TELECOMMUNICATIONS", "POSTE TELECOMMUNICATION ESPACE", "JEU", "PREMIER RANG", "DISQUE", "TOLERANCE LEGALE DU DIXIEME", "TRANSFERT D'ACTIVITE", "BAIL EMPHYTEOTIQUE", "FUSION", "REGLE FISCALE", "ADOPTION SIMPLE", "MOTEUR", "PAYS", "INTERPRETE", "CREDIT-BAIL MOBILIER", "SAISIE CONSERVATOIRE", "CLIPUR", "EXEMPTION", "ABANDON", "REDEVANCE", "FORFAIT JOURNALIER", "PROCEDURE", "MONNAIE ETRANGERE", "DISTRICT", "DISTRIBUTION DE CARBURANT", "MARCHAND DE BIEN", "IMPLANTATION", "SOUTIEN", "CREATION D'ENTREPRISE", "RESEAU PRIVE", "KW", "PROGRAMME", "DISTRIBUTION", "POSTE", "COMPTABILITE PUBLIQUE", "UNIVERSITE", "BAIL A REHABILITATION", "LOGEMENT MEUBLE", "RENTE VIAGERE", "IMPOT SUR LES SPECTACLES", "PRET DU TRESOR", "VALEUR LOCATIVE", "PAYS PAUVRE", "REDRESSEMENT", "MOTEUR A PISTON", "CREDIT EVALUATIF", "DEGREVEMENT", "TRANSPORT", "EXIGIBILITE", "PENSION ALIMENTAIRE", "CGI", "SOCIETE EN PARTICIPATION", "ENTREPRISE NOUVELLE", "REINTEGRATION", "FARINE", "CONTROLE FISCAL", "ENTREPRISE", "FACTURE", "MAISON DE TITRE", "SOCIETE DE CAPITAL RISQUE", "COMMISSION", "LEGION D'HONNEUR", "CONVERSION DE DETTE", "DOTATION AUX PROVISIONS", "ASSIETTE", "BAIL", "VERIFICATION", "LOCATION", "AFFECTATION", "REVISION DE NORMALISATION", "IMPOT DIRECT LOCAL", "INTERET", "SUCCESSION", "CEE", "OBLIGATION", "GUADELOUPE", "CREDIT D'AVANCE", "VIANDE", "BUDGET GENERAL", "ASSURANCE CHOMAGE", "INSTRUMENT DE MESURE", "TAXE FONCIERE", "AMELIORATION", "DEDUCTIBILITE", "DOTATION ANNUELLE", "DOUANE", "HYPOTHEQUE", "SOCIETE DE PERSONNES", "CREDIT", "APPELLATION D'ORIGINE CONTROLEE", "SCR", "DROIT D'ENREGISTREMENT", "CREDIT-BAIL", "BOIS", "COMPETENCE", "CERCLE", "TRIBUNAL ADMINISTRATIF", "DGT", "TAXE PARAFISCALE", "MARCHE INTERIEUR", "PAYS EN DEVELOPPEMENT", "CONTRAT A TERME", "COMMUNAUTE ECONOMIQUE EUROPEENNE", "EQUIPEMENT", "DROIT DE CHASSE", "PHONOGRAPHE", "AVIS DE MISE EN RECOUVREMENT", "BIC", "LOYER ANNUEL", "BAPSA", "CREANCE", "AERONEF", "OUTRE-MER", "LA SEPT", "TELECOMMUNICATION", "PRET", "CHANGE", "DEPENSE DE RECHERCHE", "FONDS DE CLIENTELE", "DROIT DE PECHE", "CNAVTS", "SUBVENTION", "CATASTROPHE NATURELLE", "TURBOPROPULSEUR", "CHARGE", "FNPTP", "DIN", "PUBLICITE FONCIERE", "CAISSE NATIONALE D'ASSURANCE VIEILLESSE DES TRAVAILLEURS SALARIES", "PUISSANCE", "AGREMENT", "SANCTION", "CHEVAL", "CAISSE CENTRALE DE COOPERATION ECONOMIQUE", "CEREALE", "SAISIE", "DEPENSE EN CAPITAL", "SEPARATION DE FAIT", "REDEVANCE SANITAIRE DE DECOUPAGE", "ANIMAL", "VICE DE PROCEDURE", "BENEFICE", "DEPARTEMENT", "AMENDE", "ONN", "IMMEUBLE", "IMPOT SUR LE REVENU", "COUVERTURE DE RISQUE DE CHANGE", "MAISON DE JEUX", "MAYOTTE", "TAXE PROFESSIONNELLE", "PERCEPTION", "DEPARTEMENT D'OUTRE-MER", "TVA", "DEPENSE ORDINAIRE", "ADOPTION", "EUROPE ORIENTALE", "COEFFICIENT FORFAITAIRE", "AMENAGEMENT", "SAISINE", "MEDAILLE", "INAO", "BILLETTERIE", "CNE", "DROIT DE BAIL", "REUNION", "RENTE", "APPLICABILITE", "TAXE SUR LES CEREALES", "KILOWATT", "PROROGATION", "ABONNEMENT", "FACTURE DEMATERIALISEE", "IMPOT SUR LES SOCIETES", "IMPOT", "SALARIE", "TERRORISME", "REDEVANCE TV", "INSOLVABILITE", "VALIDATION LEGISLATIVE", "CONTROLE", "TRANSFERT", "EQUILIBRE GENERAL", "CAECL", "IEDOM", "ENTREPRISE EN DIFFICULTE", "TAXE SUR LA VALEUR AJOUTEE", "DOM", "POUVOIR DU JUGE", "SERVICE DE BASE", "QUALITE", "LOTO NATIONAL", "REDEVANCE SANITAIRE D'ABATTAGE", "TECHNOLOGIE", "PTT", "ENTREPRISE INDIVIDUELLE", "PROVISION", "COMPTABLE", "DIRIGEANT DE FAIT", "PAYS LES MOINS AVANCES", "PTE", "AUTORISATION DE PROGRAMME", "PRELEVEMENT", "REGIME FISCAL PRIVILEGIE", "FR3", "BENEFICE INDUSTRIEL ET COMMERCIAL", "SOCIETE D'EDITION DES PROGRAMMES DE TELEVISION", "AIDE PUBLIQUE AU DEVELOPPEMENT", "MAJORATION", "FILIALE", "MINISTRE", "SEPTIEME CHAINE", "AOC", "GAIN", "PLAN D'URGENCE", "TOM", "CREDIT DE PAIEMENT" ] }, "TITREFULL": "Loi n°90-1169 du 29 décembre 1990 DE FINANCES RECTIFICATIVE POUR 1990" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000864574", "NOR": "ECOX9000172L", "NUM": "90-1169", "DATE_PUBLI": "1990-12-30", "DATE_TEXTE": "1990-12-29", "NUM_PARUTION": 303, "ORIGINE_PUBLI": "JORF n°303 du 30 décembre 1990", "PAGE_DEB_PUBLI": 16423 } }, "META_COMMUN": { "ID": "JORFTEXT000000864574", "URL": "texte/version/JORF/TEXT/00/00/00/86/45/JORFTEXT000000864574.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1990/12/29/ECOX9000172L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9901169", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1990/12/29/90-1169/jo/texte" } } } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000864574", "cible": true, "cidtexte": "JORFTEXT000000864574", "id": "LEGIARTI000006318108", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006318108", "liens_entrants": true }

Article 20 AUTONOME VIGUEUR, en vigueur depuis le 30/12/1990 (Loi n°90-1169 du 29 décembre 1990 DE FINANCES RECTIFICATIVE POUR 1990)