{ "article": { "LEGIARTI000006318116": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006318116", "URL": "article/LEGI/ARTI/00/00/06/31/81/LEGIARTI000006318116.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFEXXXXXX049AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 740, 635", "@sens": "source", "@typelien": "CITATION" }, { "@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": "LEGIARTI000006310188", "@num": "635", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 635 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310157", "@num": "640", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310164", "@num": "662", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 662 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310858", "@num": "740", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 740 (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", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006318116", "@fin": "2999-01-01", "@num": "49", "@etat": "VIGUEUR", "@debut": "1990-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Alinéa modificateur
\n
Pour la perception du droit de bail, cette disposition s'applique à compter de la période d'imposition s'ouvrant le 1er octobre 1990.
" } }, "LEGIARTI000006310157": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "640", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006310157", "URL": "article/LEGI/ARTI/00/00/06/31/01/LEGIARTI000006310157.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0640AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 740", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 395", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 395 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 61 à CGIAN4 65", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318116", "@num": "49", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 49 (V) JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000720158", "#text": "Décret 91-883 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199078", "@fin": "2999-01-01", "#text": "b : Mutations et autres opérations résultant de conventions verbales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197301", "@fin": "2999-01-01", "#text": "1 : Actes et mutations soumis à la formalité de l'enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191728", "@fin": "2999-01-01", "#text": "A : Champ d'application respectif de la formalité de l'enregistrement et de la formalité fusionnée - Délais", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179717", "@fin": "2999-01-01", "#text": "I : Des formalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162630", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048392796", "@fin": "1979-07-01", "@num": "640", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310153", "@fin": "1982-06-29", "@num": "640", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310154", "@fin": "1985-12-31", "@num": "640", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310155", "@fin": "1990-06-15", "@num": "640", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310156", "@fin": "1991-06-24", "@num": "640", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310157", "@fin": "1992-07-04", "@num": "640", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310158", "@fin": "1999-03-31", "@num": "640", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006310159", "@fin": "2999-01-01", "@num": "640", "@etat": "VIGUEUR", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A défaut d'actes, les mutations ainsi que les prorogations conventionnelles ou légales de jouissance de biens immeubles, de fonds de commerce ou de clientèles et de droits de pêche ou de droits de chasse doivent être déclarées par le bailleur, lorsque le loyer annuel excède 10.0O0 F (1).
\n
\n
(1) Annexe III, art. 395 et 395 ter et Annexe IV, art. 61 à 65 ;
\n
Voir la note sous l'article 740 II 1°.
" } }, "LEGIARTI000006310164": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "662", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006310164", "URL": "article/LEGI/ARTI/00/00/06/31/01/LEGIARTI000006310164.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0662AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 634", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 635 1, 2 1° à 9°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 636", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 638", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 639", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 640", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 740 II 1°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318116", "@num": "49", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 49 (V) JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000720158", "#text": "Décret 91-883 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "LEGIARTI000045213769", "@num": "L132-3", "#text": "Code de l'environnement - art. L132-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191730", "@fin": "2999-01-01", "#text": "A : Champ d'application respectif des droits d'enregistrement et de la taxe de publicité foncière", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179718", "@fin": "2999-01-01", "#text": "II : Des impositions", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162630", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048417771", "@fin": "1979-07-01", "@num": "662", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310160", "@fin": "1982-06-29", "@num": "662", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310161", "@fin": "1985-12-31", "@num": "662", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310162", "@fin": "1990-06-15", "@num": "662", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310163", "@fin": "1991-06-24", "@num": "662", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310164", "@fin": "1992-07-04", "@num": "662", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310165", "@fin": "1999-03-31", "@num": "662", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310166", "@fin": "2011-06-12", "@num": "662", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188540", "@fin": "2020-01-01", "@num": "662", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041466161", "@fin": "2999-01-01", "@num": "662", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve de dispositions particulières, sont passibles des droits d'enregistrement :
\n
1° Lorsqu'ils ne donnent pas lieu à la formalité fusionnée, les actes visés à l'article 635-1;
\n
2° Les actes visés aux articles 634, 635-2-1° à 8° et 636, les baux à durée limitée d'immeubles dont le loyer annuel est supérieur à 10.000 F (1) et généralement tous les actes soumis volontairement à la formalité de l'enregistrement;
\n
3° Les mutations résultant de conventions verbales visées aux articles 638, 639 et 640;
\n
4° Les mutations par décès.
\n
(1) Voir le 9° de l'art. 635 et le 1° du II de l'art. 740.
\n
" } }, "LEGIARTI000006310188": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "635", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006310188", "URL": "article/LEGI/ARTI/00/00/06/31/01/LEGIARTI000006310188.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0635AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 636", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 637", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 647", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 60", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318116", "@num": "49", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 49 (V) JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGITEXT000042964024", "#text": "Décret n°2021-6 du 5 janvier 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042866101", "@nortexte": "CCPE2027412D", "@numtexte": "2021-6", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-05" }, { "@id": "LEGIARTI000037667978", "@num": "L600-8", "#text": "Code de l'urbanisme - art. L600-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051190982", "@num": "150 VM", "#text": "Code général des impôts, CGI. - art. 150 VM (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312812", "@num": "1717 bis", "#text": "Code général des impôts, CGI. - art. 1717 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304167", "@num": "244 quater A", "#text": "Code général des impôts, CGI. - art. 244 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466128", "@num": "302 bis Y", "#text": "Code général des impôts, CGI. - art. 302 bis Y (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868364", "@num": "647", "#text": "Code général des impôts, CGI. - art. 647 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466161", "@num": "662", "#text": "Code général des impôts, CGI. - art. 662 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447526", "@num": "664", "#text": "Code général des impôts, CGI. - art. 664 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027729145", "@num": "680", "#text": "Code général des impôts, CGI. - art. 680 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701772", "@num": "733", "#text": "Code général des impôts, CGI. - art. 733 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838931", "@num": "790 G", "#text": "Code général des impôts, CGI. - art. 790 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041496433", "@num": "867", "#text": "Code général des impôts, CGI. - art. 867 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037094672", "@num": "91 quater K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030829535", "@num": "266 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 266 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000045917185", "@num": "L68", "#text": "Livre des procédures fiscales - art. L68 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199077", "@fin": "2999-01-01", "#text": "a : Actes publics et sous seings privés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197301", "@fin": "2999-01-01", "#text": "1 : Actes et mutations soumis à la formalité de l'enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191728", "@fin": "2999-01-01", "#text": "A : Champ d'application respectif de la formalité de l'enregistrement et de la formalité fusionnée - Délais", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179717", "@fin": "2999-01-01", "#text": "I : Des formalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162630", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "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. 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Doivent être enregistrés dans le délai d'un mois à compter de leur date :
\n
1. Sous réserve des dispositions des articles 637 et 647 :
\n
1° Les actes des notaires à l'exception de ceux visés à l'article 636 ;
\n
2° Les actes des huissiers de justice ;
\n
3° Les actes portant transmission de propriété ou d'usufruit de biens immeubles ;
\n
4° Les actes portant mutation de jouissance à vie ou à durée illimitée de biens immeubles ;
\n
5° Les actes constatant la formation, la prorogation, la transformation ou la dissolution d'une société, l'augmentation, l'amortissement ou la réduction de son capital ;
\n
6° Les actes constatant la formation de groupement d'intérêt économique ;
\n
7° Les actes constatant un partage de biens à quelque titre que ce soit.
\n
2. 1° Les décisions des juridictions de l'ordre judiciaire lorsqu'elles donnent ouverture à un droit proportionnel ou progressif ;
\n
2° Les actes portant acceptation ou répudiation de successions, legs ou communautés ;
\n
3° Les certificats de propriétés (1) ;
\n
4° Les inventaires de meubles (1), titres et papiers et les prisées de meubles ;
\n
5° Les actes portant transmission de propriété ou d'usufruit de fonds de commerce, de clientèles ou d'offices, ou cession de droit à un bail ou du bénéfice d'une promesse de bail portant sur tout ou partie d'un immeuble ;
\n
6° Les procès-verbaux constatant une adjudication aux enchères publiques de biens meubles corporels ou incorporels ou toute autre vente de mêmes biens faite avec publicité et concurrence ;
\n
7° Les actes portant cession d'actions, de parts de fondateurs ou de parts bénéficiaires ou cession de parts sociales dans les sociétés dont le capital n'est pas divisé en actions ;
\n
8° Lorsque le loyer annuel excède 10.000 F, les acte portant mutation de jouissance de fonds de commerce ou de clientèles et de droits de chasse ou de droits de pêche ;
\n
9° Lorsque le loyer annuel excède 10.000 F, les actes portant mutation de jouissance à durée limitée d'immeubles ruraux.
\n
(1) Voir Annexe IV, art. 60.
\n
" } }, "LEGIARTI000006310858": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "740", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006310858", "URL": "article/LEGI/ARTI/00/00/06/31/08/LEGIARTI000006310858.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0740AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 691", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 736", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006318116", "@num": "49", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 49 (V) JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199094", "@fin": "2999-01-01", "#text": "2° Régimes spéciaux et exonérations.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197313", "@fin": "2999-01-01", "#text": "1 : Droits d'enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191741", "@fin": "2999-01-01", "#text": "A : Baux à durée limitée d'immeubles, de fonds de commerce et de clientèles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179722", "@fin": "2999-01-01", "#text": "IV : Mutations de jouissance", "@debut": "1976-12-01" } ] }, "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": "LEGIARTI000048471571", "@fin": "1954-08-15", "@num": "740", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049587988", "@fin": "1979-07-01", "@num": "740", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310854", "@fin": "1982-06-29", "@num": "740", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310855", "@fin": "1986-01-01", "@num": "740", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310856", "@fin": "1989-12-30", "@num": "740", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310857", "@fin": "1990-12-30", "@num": "740", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310858", "@fin": "1991-12-31", "@num": "740", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310859", "@fin": "1998-07-31", "@num": "740", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310860", "@fin": "1999-03-31", "@num": "740", "@etat": "ABROGE", "@debut": "1998-07-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I Les mutations de jouissance qui donnent lieu au paiement de la taxe sur la valeur ajoutée sont exonérées de tout droit proportionnel d'enregistrement.
\n
\n
II Sont exonérées du droit de bail prévu à l'article 736 :
\n
1° Les mutations de jouissance dont le loyer annuel n'excède pas 10.000 F (1) ;
\n
2° Les locations de terrains consenties par l'Etat aux sociétés agréées pour le financement des télécommunications;
\n
3° Les baux à construction soumis, sur option, à la taxe sur la valeur ajoutée; l'exonération est applicable dans les conditions prévues à l'article 691.
\n
(1) Seuil applicable à compter de la période d'imposition s'ouvrant le 1er octobre 1990.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006310164", "cible": false, "cidtexte": "JORFTEXT000000864574", "id": "LEGIARTI000006318116", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006310157", "cible": false, "cidtexte": "JORFTEXT000000864574", "id": "LEGIARTI000006318116", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006310858", "cible": false, "cidtexte": "JORFTEXT000000864574", "id": "LEGIARTI000006318116", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006310188", "cible": false, "cidtexte": "JORFTEXT000000864574", "id": "LEGIARTI000006318116", "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", "BUDGET GENERAL", "IEDOM", "COLLECTIVITE LOCALE", "EQUIPEMENT", "CAECL", "EQUILIBRE GENERAL", "DEPENSE ORDINAIRE", "SERVICE CIVIL", "CREDIT SUPPLEMENTAIRE", "DEPENSE EN CAPITAL", "AUTORISATION DE PROGRAMME", "ANNULATION DE CREDIT", "RECHERCHE", "TECHNOLOGIE", "MINISTRE", "LOGEMENT", "TRANSPORT", "MER", "DEFENSE", "OUVERTURE", "CREDIT DE PAIEMENT", "SERVICE MILITAIRE", "LEGION D'HONNEUR", "MONNAIE", "MEDAILLE", "MONNAIE OLYMPIQUE", "POSTE", "TELECOMMUNICATION", "ESPACE", "PTE", "DIRECTION GENERALE DES TELECOMMUNICATIONS", "DGT", "COMPTE DE PRET", "ONN", "OFFICE NATIONAL DE LA NAVIGATION", "DECRET D'AVANCE", "RATIFICATION", "CREDIT", "CREDIT D'AVANCE", "PLAN D'URGENCE", "UNIVERSITE", "CATASTROPHE NATURELLE", "AIDE EXCEPTIONNELLE", "CREDIT A TITRE D'AVANCE", "REUNION", "GUADELOUPE", "FONDS DE STABILISATION DE LA MONNAIE POLONAISE", "BUDGET ANNEXE DES PRESTATIONS SOCIALES AGRICOLES", "BAPSA", "CREDIT EVALUATIF", "TVA", "TAXE PARAFISCALE", "PARAFISCALITE", "REDEVANCE TV", "TELEVISION", "REDEVANCE", "REDEVANCE TELEVISION", "AFFECTATION", "FR3", "FRANCE-REGIONS-3", "SEPT", "SEPTIEME CHAINE", "LA SEPT", "SOCIETE D'EDITION DES PROGRAMMES DE TELEVISION", "DOTATION ANNUELLE", "FNPTP", "FONDS NATIONAL DE PEREQUATION DE LA TAXE PROFESSIONNELLE", "CGI", "FISCALITE LOCALE", "TAXE PROFESSIONNELLE", "PEREQUATION", "IMPOT", "CREDIT-BAIL", "CREDIT-BAIL MOBILIER", "CREDIT-BAIL IMMOBILIER", "CESSION", "CONTRAT", "BIEN", "MEUBLE", "IMMEUBLE", "REGIME FISCAL", "FONDS DE COMMERCE", "ENTREPRISE", "ENTREPRISE NOUVELLE", "AIDE AUX ENTREPRISES NOUVELLES", "CREATION D'ENTREPRISE", "EXONERATION", "ENTREPRISE EN DIFFICULTE", "REPRISE", "PROVISION", "REINTEGRATION", "CEE", "COMMUNAUTE ECONOMIQUE EUROPEENNE", "IMPLANTATION", "DOTATION AUX PROVISIONS", "BENEFICE", "FILIALE", "IMPOT SUR LES SOCIETES", "IS", "BENEFICE IMPOSABLE", "ETRANGER", "REGIME FISCAL PRIVILEGIE", "PARADIS FISCAL", "EXEMPTION", "CREDIT D'IMPOT", "ENTREPRISE INDUSTRIELLE ET COMMERCIALE", "DEPENSE DE RECHERCHE", "DEPENSE DE NORMALISATION", "ENTREPRISE INDIVIDUELLE", "REVISION DE NORMALISATION", "FORFAIT JOURNALIER", "ASSOCIE", "INTERET", "DEDUCTIBILITE", "DEDUCTION", "ASSOCIE DIRIGEANT", "DIRIGEANT DE FAIT", "MARCHE A TERME", "REGLE FISCALE", "CHARGE", "RISQUE", "COUVERTURE DE RISQUE DE CHANGE", "EXPORTATION", "CONTRAT A TERME", "REPORT D'IMPOSITION", "IMPOT SUR LE REVENU", "IR", "SUBVENTION", "SALARIE", "RACHAT", "RES", "RACHAT D'ENTREPRISE PAR LES SALARIES", "GROUPE DE SOCIETES", "AGREMENT", "FUSION", "APPORT", "AMORTISSEMENT REPUTE DIFFERE", "ARD", "REPORT", "RESTRUCTURATION", "TRANSFERT D'ACTIVITE", "SOCIETE", "BIC", "BENEFICE INDUSTRIEL ET COMMERCIAL", "BANQUE", "MAISON DE TITRE", "MONNAIE ETRANGERE", "CREANCE NEGOCIABLE", "INSTRUMENT DE MARCHE INTERBANCAIRE", "CHANGE", "SOCIETE PAR ACTION", "SOCIETE DE CAPITAL RISQUE", "SCR", "PLUS-VALUE", "DISTRIBUTION", "SOCIETE DE PERSONNES", "SOCIETE EN PARTICIPATION", "SOCIETE DE CAPITAL", "ACHAT", "VENTE", "TAXE", "PUBLICITE FONCIERE", "DROIT D'ENREGISTREMENT", "BOIS", "FORET", "COLLECTIVITE TERRITORIALE", "HYPOTHEQUE", "SECURITE SOCIALE", "CAISSE D'ALLOCATIONS FAMILIALES DE LA REGION PARISIENNE", "CAF", "TRANSFERT", "SUCCESSION", "MUTATION", "VICTIME", "ATTENTAT", "TERRORISME", "MUTATION PAR DECES", "MARCHAND DE BIEN", "EXONERATION TEMPORAIRE", "COMMUNAUTE URBAINE", "DISTRICT", "IMPOT DIRECT", "IMPOT DIRECT LOCAL", "VALEUR LOCATIVE", "PROPRIETE BATIE", "PROPRIETE NON BATIE", "COEFFICIENT FORFAITAIRE", "COMMUNE", "FISCALITE PROPRE", "BAIL", "BAILLEUR", "BAIL A REHABILITATION", "AMELIORATION", "REVENU FONCIER", "BAIL EMPHYTEOTIQUE", "BAIL A CONSTRUCTION", "TAXE FONCIERE", "LOGICIEL", "ASSURANCE CHOMAGE", "CHOMEUR", "MARIAGE", "PENSION ALIMENTAIRE", "ADOPTION", "SEPARATION DE FAIT", "ADOPTION SIMPLE", "PRELEVEMENT SOCIAL", "RECONDUCTION", "CAISSE NATIONALE D'ASSURANCE VIEILLESSE DES TRAVAILLEURS SALARIES", "CNAVTS", "TAXE D'HABITATION", "DEGREVEMENT", "CONTROLE FISCAL", "PROCEDURE", "MAJORATION", "AMENDE", "DECHARGE", "VICE DE PROCEDURE", "REDRESSEMENT", "POUVOIR DU JUGE", "PENALITE FISCALE", "AMENAGEMENT", "TOLERANCE LEGALE DU DIXIEME", "FACTURE", "TELETRANSMISSION", "TELEMATIQUE", "FACTURE DEMATERIALISEE", "TAXE SUR LA VALEUR AJOUTEE", "LOGEMENT MEUBLE", "LOCATION", "LOYER", "LOYER ANNUEL", "ENREGISTREMENT", "FONDS DE CLIENTELE", "DROIT DE CHASSE", "DROIT DE PECHE", "IMMEUBLE RURAL", "DROIT DE BAIL", "PRESTATION SOCIALE AGRICOLE", "FARINE", "SEMOULE", "GRUAU DE BLE TENDRE", "CEREALE", "TAXE SUR LES CEREALES", "VALIDATION", "DECRET D'APPLICATION", "ANIMAL", "ALIMENTATION ANIMALE", "COTISATION DE SOLIDARITE", "SPECTACLE", "BILLETTERIE", "SANCTION", "JEUX", "CERCLE", "JEU", "MAISON DE JEUX", "IMPOT SUR LES SPECTACLES", "CONTRIBUTION INDIRECTE", "INFRACTION", "REDEVANCE SANITAIRE DE DECOUPAGE", "ASSIETTE", "PERCEPTION", "VIANDE", "VIANDE AVEC OS", "CARCASSE", "ABATTEUR", "TIERS ABATTEUR", "REDEVANCE SANITAIRE D'ABATTAGE", "DROIT D'AUTEUR", "ARTISTE", "INTERPRETE", "PRODUCTEUR", "PHONOGRAPHE", "DISQUE", "CASSETTE", "VIDEOGRAMME", "CLIPUR", "CLIP", "TRANSPOSITION DE DIRECTIVE CEE", "TRIBUNAL ADMINISTRATIF", "COMPETENCE", "DOM", "DEPARTEMENT D'OUTRE-MER", "OUTRE-MER", "COMPETENCE TERRITORIALE", "GARANTIE", "VIE PRIVEE", "PROTECTION DE LA VIE PRIVEE", "SAISINE", "COMMISSION", "DEPARTEMENT", "CODE DES DOUANES", "DROIT", "OBLIGATION", "OBLIGATION CAUTIONNEE", "MARCHANDISE", "ABANDON", "DEPOT", "DOUANE", "PAIEMENT TARDIF", "TAXE A L'ESSIEU", "AERONEF", "AVION", "MOTEUR", "PUISSANCE", "CHEVAL", "DIN", "KILOWATT", "HELICOPTERE", "MOTEUR A PISTON", "MOTEUR A REACTION", "REACTEUR", "TURBOPROPULSEUR", "TURBO MOTEUR", "EXIGIBILITE", "CV", "KW", "INFRACTION DOUANIERE", "SAISIE", "SAISIE CONSERVATOIRE", "INSOLVABILITE", "IMMOBILIER", "VERIFICATION", "LAIT", "INAO", "INSTITUT NATIONAL DES APPELLATIONS D'ORIGINE CONTROLEE", "PRODUIT LAITIER", "QUALITE", "APPELLATION D'ORIGINE CONTROLEE", "AOC", "LOTO", "GAIN", "PRELEVEMENT", "PRELEVEMENT PROGRESSIF", "LOTO NATIONAL", "LIQUIDATION", "PREMIER RANG", "INSTALLATION PRIVEE", "RESEAU PRIVE", "RECOUVREMENT", "POSTE TELECOMMUNICATION ESPACE", "COMPTABLE PUBLIC", "COMPTABLE", "TRESOR", "PTT", "CREANCE", "ETAT EXECUTOIRE", "AVIS DE MISE EN RECOUVREMENT", "INSTRUMENT DE MESURE", "CONTROLE", "SUPPRESSION", "RENTE VIAGERE", "DATE D'APPLICATION", "PROROGATION", "RENTE", "TERRITOIRE D'OUTRE-MER", "TOM", "COMPTABILITE PUBLIQUE", "MAYOTTE", "SAINT-PIERRE-ET-MIQUELON", "RESPONSABILITE", "APPLICABILITE", "ABONNEMENT", "RESEAU CABLE", "CABLE", "SERVICE ANTENNE", "TV PAR CABLE", "INDUSTRIE CINEMATOGRAPHIQUE", "PROGRAMME", "AUDIOVISUEL", "SOUTIEN", "SERVICE DE BASE", "SERVICE MINIMUM", "DETTE", "PAYS LES MOINS AVANCES", "PMA", "PAYS PAUVRE", "AIDE PUBLIQUE", "ANNULATION", "CAISSE CENTRALE DE COOPERATION ECONOMIQUE", "CCCE", "AIDE PUBLIQUE AU DEVELOPPEMENT", "PAYS A REVENU INTERMEDIAIRE", "PAYS", "PAYS EN DEVELOPPEMENT", "EUROPE CENTRALE", "EUROPE ORIENTALE", "CONVERSION DE DETTE", "PRET DU TRESOR", "PRET", "CAISSE NATIONALE DE L'ENERGIE", "CNE", "ENERGIE", "RECOURS", "DISTRIBUTION DE CARBURANT", "FONDS D'AMENAGEMENT DU RESEAU DES DETAILLANTS EN CARBURANTS", "FARDC", "PRODUIT PETROLIER", "MARCHE INTERIEUR", "COMBUSTIBLE LIQUIDE", "VALIDATION LEGISLATIVE" ] }, "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": 16361, "PAGE_FIN_PUBLI": 16648 } }, "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" } } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000864574", "cible": true, "cidtexte": "JORFTEXT000000864574", "id": "LEGIARTI000006318116", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006318116", "liens_entrants": true }

Article 49 AUTONOME VIGUEUR, en vigueur depuis le 30/12/1990 (Loi n°90-1169 du 29 décembre 1990 DE FINANCES RECTIFICATIVE POUR 1990)