{ "article": { "LEGIARTI000006318240": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "98", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006318240", "URL": "article/LEGI/ARTI/00/00/06/31/82/LEGIARTI000006318240.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFIXXXXXX098AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000356342", "#text": "Loi 91-1322 1991-12-30 Finances pour 1992 JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006296535", "@num": "38", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313707", "@num": "1734 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1734 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308753", "@num": "223 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303632", "@num": "223 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308762", "@num": "223 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303654", "@num": "223 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303655", "@num": "223 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 J (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303661", "@num": "223 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303672", "@num": "223 M", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303700", "@num": "223 R", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303708", "@num": "223 S", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308778", "@num": "223 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1992-07-23 4H-13-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1992-09-04 4J-3-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000356342", "@nor": "ECOX9100159L", "@num": "91-1322", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 1992 (n° 91-1322 du 30 décembre 1991) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000356342", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 91-1322 du 30 décembre 1991 de Finances pour 1992", "@debut": "1991-12-31", "@id_txt": "LEGITEXT000006078468", "@c_titre_court": "Loi n° 91-1322 du 30 décembre 1991" } ], "@date_publi": "1991-12-31", "@date_signature": "1991-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006318240", "@fin": "2999-01-01", "@num": "98", "@etat": "VIGUEUR", "@debut": "1991-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. à V. Paragraphes modificateurs
\n
VI. Les dispositions des IV et V du présent article sont applicables pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1992.
\n
VII. Paragraphe modificateur
" } }, "LEGIARTI000006296535": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006296535", "URL": "article/LEGI/ARTI/00/00/06/29/65/LEGIARTI000006296535.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0038AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020128326", "@num": "1", "#text": "Arrêté du 25 octobre 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000641541", "@nortexte": "INDI0608782A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-10-25" }, { "#text": "CGI 109 à 115 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 219 I c", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 223 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 223 H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 302 septies A bis I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 53 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318240", "@num": "98", "#text": "Loi - art. 98 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000359191", "#text": "Décret 92-836 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000359191", "@nortexte": "BUDF9200027D", "@numtexte": "92-836", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "@id": "LEGIARTI000051173177", "@num": "50", "#text": "LOI n°2025-127 du 14 février 2025 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000020425472", "@num": "38 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 38 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038030089", "@num": "D113-14", "#text": "Code des relations entre le public et l'adminis... - art. D113-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034387974", "@num": "223", "#text": "Code général des impôts, CGI. - art. 223 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047658145", "@num": "16 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 16 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293681", "@num": "16 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 16 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295425", "@num": "171 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297635", "@num": "38 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296668", "@num": "38 sexdecies RB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies RB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296906", "@num": "38 terdecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 terdecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298648", "@num": "64 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 64 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191343", "@fin": "2999-01-01", "#text": "L : Déclarations et documents", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179288", "@fin": "2999-01-01", "#text": "III : Bénéfices industriels et commerciaux", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162161", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296531", "@fin": "1984-03-17", "@num": "38", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296532", "@fin": "1987-07-21", "@num": "38", "@etat": "MODIFIE", "@debut": "1984-03-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296533", "@fin": "1989-12-15", "@num": "38", "@etat": "MODIFIE", "@debut": "1987-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296534", "@fin": "1992-07-04", "@num": "38", "@etat": "MODIFIE", "@debut": "1989-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296535", "@fin": "1995-10-27", "@num": "38", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296536", "@fin": "1999-07-24", "@num": "38", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296537", "@fin": "2000-03-24", "@num": "38", "@etat": "MODIFIE", "@debut": "1999-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296538", "@fin": "2001-07-04", "@num": "38", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296539", "@fin": "2006-12-16", "@num": "38", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296540", "@fin": "2012-09-06", "@num": "38", "@etat": "MODIFIE", "@debut": "2006-12-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026348040", "@fin": "2999-01-01", "@num": "38", "@etat": "VIGUEUR", "@debut": "2012-09-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - La déclaration dont la production est prévue aux articles 53 A et 302 septies A bis du code général des impôts et ses annexes bis et ter doivent mentionner :

a. La récapitulation des éléments d'imposition ;

b. Le nom et l'adresse du ou des comptables ou experts chargés de tenir la comptabilité ou d'en contrôler les résultats généraux en précisant si ces techniciens font partie ou non du personnel salarié de l'entreprise ;

c. Eventuellement le nom et l'adresse du centre de gestion agréé auquel le contribuable a adhéré ;

d. Les renseignements nécessaires à l'établissement et au contrôle de l'impôt.

I bis. - Pour l'application des dispositions du c du I de l'article 219 du code général des impôts, la déclaration mentionnée au I fait apparaître distinctement :

a) Les renseignements permettant d'assurer le suivi de la somme algébrique des résultats comptables réalisés au titre d'exercices ouverts à compter du 1er janvier 1989 diminuée des distributions antérieures soumises au supplément d'impôt ;

b) Pour les sociétés membres d'un groupe défini à l'article 223 A du code général des impôts, les renseignements permettant d'assurer le suivi de la somme algébrique des résultats comptables réalisés au titre d'exercices au cours desquels la société est membre du groupe diminuée des distributions exonérées en application du quatrième alinéa de l'article 223 H du code général des impôts ;

c) Les sommes réputées distribuées en application des articles 109 à 115 ter du même code.

II. - Les contribuables visés à l'article 53 A du code général des impôts sont tenus de joindre à la déclaration et aux annexes visées au I, le bilan, le compte de résultat, le tableau des immobilisations, le tableau des amortissements, le tableau des provisions et l'état des échéances des créances et des dettes. Ils doivent également joindre, le cas échéant, la liste des filiales et participations ainsi qu'une information détaillée ayant trait aux points suivants :

Dérogations aux prescriptions comptables ;

Modifications affectant les méthodes d'évaluation et la présentation de comptes annuels ;

Produits à recevoir et charges à payer ;

Produits et charges figurant au bilan sous les postes Comptes de régularisation.

Les contribuables ayant la qualité de commerçant sont tenus de produire, sur demande de l'administration, les éléments de l'annexe comptable qui ne sont pas énumérés ci-dessus.

Doivent en outre être joints à la déclaration, le tableau de détermination du résultat fiscal, l'état des déficits et des provisions non déductibles, l'état des renseignements divers, le tableau des éléments soumis au régime fiscal des plus-values et, le cas échéant, le tableau des écarts de réévaluation.

III. - Les contribuables visés à l'article 302 septies A bis du code général des impôts sont tenus de joindre à la déclaration et aux annexes visées au I le bilan et le compte de résultats simplifiés, les tableaux des immobilisations, des amortissements et des éléments soumis au régime fiscal des plus-values et moins-values, le relevé des provisions, le relevé des provisions non déductibles, l'état des déficits et, le cas échéant, le tableau des écarts de réévaluation.

IV. - Les déclarations et les documents qui y sont joints doivent être remis en double exemplaire au service des impôts du siège de la direction de l'entreprise ou, à défaut, du lieu du principal établissement. Toutefois, les sociétés ayant pour objet la construction d'immeubles en vue de la vente et dont l'activité porte sur un seul immeuble ou groupe d'immeubles souscrivent cette déclaration auprès du service des impôts du lieu de situation des constructions.

Il en est délivré récépissé sur demande du contribuable.

" } }, "LEGIARTI000006303632": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303632", "URL": "article/LEGI/ARTI/00/00/06/30/36/LEGIARTI000006303632.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223AJXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 209 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 217 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 219", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 1 5°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 duodecies à CGI 39 quindecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Instruction 1992-01-17 7D-2-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1992-07-23 4H-13-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006318240", "@num": "98", "#text": "Loi - art. 98 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000051173173", "@num": "48", "#text": "LOI n°2025-127 du 14 février 2025 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000031816107", "@num": "223 Q", "#text": "Code général des impôts, CGI. - art. 223 Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062242", "@num": "223 T", "#text": "Code général des impôts, CGI. - art. 223 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355234", "@num": "235 ter ZAA", "#text": "Code général des impôts, CGI. - art. 235 ter ZAA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011715", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642443", "@num": "46 quater-0 ZL", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quater-0 ZL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@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" }, { "#text": "Modification directe incorporée dans l'édition du 4 juillet 1992", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191923", "@fin": "2999-01-01", "#text": "2° : Plus-values ou moins-values d'ensemble", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179589", "@fin": "2999-01-01", "#text": "1re Sous-section : Dispositions générales", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162535", "@fin": "2999-01-01", "#text": "Section VIII : Groupes de sociétés", "@debut": "1987-12-31" } ] }, "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": "LEGIARTI000006303631", "@fin": "1991-12-31", "@num": "223 D", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303632", "@fin": "1992-07-04", "@num": "223 D", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303633", "@fin": "1995-10-27", "@num": "223 D", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303634", "@fin": "1996-05-12", "@num": "223 D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303635", "@fin": "1998-04-22", "@num": "223 D", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303636", "@fin": "2000-03-31", "@num": "223 D", "@etat": "MODIFIE", "@debut": "1998-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303637", "@fin": "2002-03-31", "@num": "223 D", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303638", "@fin": "2004-12-31", "@num": "223 D", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303639", "@fin": "2006-12-31", "@num": "223 D", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303640", "@fin": "2007-12-29", "@num": "223 D", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026899", "@fin": "2010-01-01", "@num": "223 D", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021682331", "@fin": "2011-12-30", "@num": "223 D", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073668", "@fin": "2014-01-01", "@num": "223 D", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434357", "@fin": "2014-12-30", "@num": "223 D", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061888", "@fin": "2019-01-01", "@num": "223 D", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037987493", "@fin": "2999-01-01", "@num": "223 D", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La plus-value nette ou la moins-value nette à long terme d'ensemble est déterminée par la société mère en faisant la somme algébrique des plus-values ou des moins-values nettes à long terme de chacune des sociétés du groupe, déterminées et imposables selon les modalités prévues aux articles 39 duodecies à 39 quindecies et 217 bis.
\n
Les dispositions de l'article 39 quindecies sont applicables à la plus-value et à la moins-value nette à long terme d'ensemble.
\n
La plus-value nette à long terme d'ensemble fait l'objet d'une imposition séparée dans les conditions prévues au premier ou au quatrième alinéa du a du paragraphe I de l'article 219.
\n
Le montant net d'impôt de la plus-value nette à long terme d'ensemble doit être porté, au bilan de la société mère, à la réserve spéciale prévue à l'article 209 quater.
\n
Le montant des dotations complémentaires aux provisions constituées par une société après son entrée dans le groupe à raison des participations détenues dans d'autres sociétés du groupe est ajouté à la plus-value nette à long terme d'ensemble ou déduit de la moins-value nette à long terme d'ensemble. Le montant des provisions rapportées en application de la première phrase du onzième alinéa du 5° du 1 de l'article 39 qui correspondent aux dotations complémentaires mentionnées à la phrase qui précède est déduit de la plus-value nette à long terme d'ensemble ou ajouté à la moins-value nette à long terme d'ensemble si les sociétés visées à la même phrase sont membres du groupe au titre de l'exercice au cours duquel les provisions sont rapportées ; pour l'application de cette disposition, les provisions rapportées s'imputent en priorité sur les dotations les plus anciennes (1).
\n
(1) Ces dispositions sont applicables pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1992.
\n
" } }, "LEGIARTI000006303654": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 J", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303654", "URL": "article/LEGI/ARTI/00/00/06/30/36/LEGIARTI000006303654.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223APXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 209", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 223 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 quindecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Instruction 1992-01-17 7D-2-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1992-07-23 4H-13-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006318240", "@num": "98", "#text": "Loi - art. 98 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "#text": "Modification directe incorporée dans l'édition du 4 juillet 1992", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191901", "@fin": "1996-05-12", "#text": "2° : Conséquences de la sortie d'une société du groupe moins de cinq ans après son entrée.", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179591", "@fin": "2999-01-01", "#text": "2e Sous-section : Sort des déficits et moins-values subis par la société avant son entrée ou après sa sortie du groupe", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162535", "@fin": "2999-01-01", "#text": "Section VIII : Groupes de sociétés", "@debut": "1987-12-31" } ] }, "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": "LEGIARTI000006303653", "@fin": "1991-12-31", "@num": "223 J", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303654", "@fin": "1995-10-27", "@num": "223 J", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006303655", "@fin": "1996-05-12", "@num": "223 J", "@etat": "PERIME", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas de sortie du groupe d'une société, si la somme algébrique de ses résultats et des sommes qui leur ont été ajoutées ou retranchées pour la détermination du résultat d'ensemble est négative, une somme égale à une fois et demie le montant de l'excédent de déficit est rapportée au résultat d'ensemble de l'exercice au cours duquel la société ne fait plus partie du groupe. La société peut alors reporter cet excédent de déficit selon les modalités prévues au paragraphe I de l'article 209 ; pour l'application de ce texte, le déficit ainsi reportable est réputé provenir du ou des exercices déficitaires les plus récents de la période durant laquelle la société a été membre du groupe, à hauteur du déficit subi par celle-ci au titre de chacun de ces exercices, y compris la fraction qui correspond à des amortissements régulièrement comptabilisés mais réputés différés en période déficitaire. Si, depuis son entrée dans le groupe, la société a procédé à une réévaluation libre de ses éléments d'actif, il y a lieu également de rapporter au résultat d'ensemble de l'exercice de sortie de cette société une somme égale à la moitié du profit de réévaluation, dans la limite de 50 p. 100 du montant de l'excédent de déficit mentionné ci-dessus qui aurait existé si le profit de réévaluation n'avait pas été pris en compte.
\n
\n
De même, en cas de sortie du groupe d'une société, si la somme algébrique de ses plus-values et moins-values nettes à long terme et des sommes qui leur ont été ajoutées ou retranchées pour la détermination des plus-values ou moins-values d'ensemble est négative, une somme égale à une fois et demie le montant de l'excédent de moins-value nette à long terme est rapportée à la plus-value ou à la moins-value nette à long terme d'ensemble de l'exercice au cours duquel la société ne fait plus partie du groupe. La société peut alors imputer cet excédent selon les modalités prévues à l'article 39 quindecies ; pour l'application de ce texte, la moins-value nette à long terme ainsi imputable est réputée provenir du ou des exercices les plus récents de la période mentionnée à l'alinéa précédent, au titre desquels cette société a constaté une moins-value nette à long terme, à hauteur du montant de cette moins-value subie au titre de chacun de ces exercices.
\n
\n
Les sommes déduites pour la détermination du résultat d'ensemble en application des deuxième et cinquième alinéas de l'article 223 B sont rapportées par la société mère au résultat d'ensemble de l'exercice de sortie du groupe de l'une des sociétés mentionnées à ces deux alinéas.
\n
Les dispositions des trois alinéas précédents ne s'appliquent pas si la société était membre du groupe depuis cinq ans au moins.
\n
Les dispositions ci-dessus cessent d'être applicables aux résultats des exercices ouverts à compter du 1er janvier 1992.
" } }, "LEGIARTI000006303655": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 J", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006303655", "URL": "article/LEGI/ARTI/00/00/06/30/36/LEGIARTI000006303655.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223APXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 209, 39 quindecies, 223 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318240", "@num": "98", "#text": "Loi - art. 98 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 42 Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1992-01-17 7D-2-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1992-07-23 4H-13-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191901", "@fin": "1996-05-12", "#text": "2° : Conséquences de la sortie d'une société du groupe moins de cinq ans après son entrée.", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179591", "@fin": "2999-01-01", "#text": "2e Sous-section : Sort des déficits et moins-values subis par la société avant son entrée ou après sa sortie du groupe", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162535", "@fin": "2999-01-01", "#text": "Section VIII : Groupes de sociétés", "@debut": "1987-12-31" } ] }, "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": "LEGIARTI000006303653", "@fin": "1991-12-31", "@num": "223 J", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303654", "@fin": "1995-10-27", "@num": "223 J", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006303655", "@fin": "1996-05-12", "@num": "223 J", "@etat": "PERIME", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas de sortie du groupe d'une société, si la somme algébrique de ses résultats et des sommes qui leur ont été ajoutées ou retranchées pour la détermination du résultat d'ensemble est négative, une somme égale à une fois et demie le montant de l'excédent de déficit est rapportée au résultat d'ensemble de l'exercice au cours duquel la société ne fait plus partie du groupe. La société peut alors reporter cet excédent de déficit selon les modalités prévues au paragraphe I de l'article 209 ; pour l'application de ce texte, le déficit ainsi reportable est réputé provenir du ou des exercices déficitaires les plus récents de la période durant laquelle la société a été membre du groupe, à hauteur du déficit subi par celle-ci au titre de chacun de ces exercices, y compris la fraction qui correspond à des amortissements régulièrement comptabilisés mais réputés différés en période déficitaire. Si, depuis son entrée dans le groupe, la société a procédé à une réévaluation libre de ses éléments d'actif, il y a lieu également de rapporter au résultat d'ensemble de l'exercice de sortie de cette société une somme égale à la moitié du profit de réévaluation, dans la limite de 50 p. 100 du montant de l'excédent de déficit mentionné ci-dessus qui aurait existé si le profit de réévaluation n'avait pas été pris en compte.
\n
\n
De même, en cas de sortie du groupe d'une société, si la somme algébrique de ses plus-values et moins-values nettes à long terme et des sommes qui leur ont été ajoutées ou retranchées pour la détermination des plus-values ou moins-values d'ensemble est négative, une somme égale à une fois et demie le montant de l'excédent de moins-value nette à long terme est rapportée à la plus-value ou à la moins-value nette à long terme d'ensemble de l'exercice au cours duquel la société ne fait plus partie du groupe. La société peut alors imputer cet excédent selon les modalités prévues à l'article 39 quindecies ; pour l'application de ce texte, la moins-value nette à long terme ainsi imputable est réputée provenir du ou des exercices les plus récents de la période mentionnée à l'alinéa précédent, au titre desquels cette société a constaté une moins-value nette à long terme, à hauteur du montant de cette moins-value subie au titre de chacun de ces exercices.
\n
\n
Les sommes déduites pour la détermination du résultat d'ensemble en application des ((deuxième et sixième alinéas de l'article 223 B)) (M) sont rapportées par la société mère au résultat d'ensemble de l'exercice de sortie du groupe de l'une des sociétés mentionnées à ces deux alinéas.
\n
Les dispositions des trois alinéas précédents ne s'appliquent pas si la société était membre du groupe depuis cinq ans au moins.
\n
Les dispositions ci-dessus cessent d'être applicables aux résultats des exercices ouverts à compter du 1er janvier 1992.
\n
(M) Modification.
\n
" } }, "LEGIARTI000006303661": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 L", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303661", "URL": "article/LEGI/ARTI/00/00/06/30/36/LEGIARTI000006303661.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223ARXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 214 A, 220 quater, 220 quater A, 39 quinquies A, 238 bis HA, 217 bis, 223 J, 210 B, 8, 238 A, 221", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000521956", "#text": "Ordonnance 86-1134 1986-10-21 art. 7 à 21", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000021580021", "@num": "33", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000038634003", "@num": "1", "#text": "Décret n°2019-594 du 14 juin 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038625911", "@nortexte": "ECOE1903676D", "@numtexte": "2019-594", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-14" }, { "@id": "LEGIARTI000048831317", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987493", "@num": "223 D", "#text": "Code général des impôts, CGI. - art. 223 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909624", "@num": "223 I", "#text": "Code général des impôts, CGI. - art. 223 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038650663", "@num": "46 quater-0 ZD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043264317", "@num": "46 quater-0 ZJ bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZJ bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642443", "@num": "46 quater-0 ZL", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quater-0 ZL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1992-01-17 7D-2-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1992-07-23 4H-13-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006318240", "@num": "98", "#text": "Loi - art. 98 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "#text": "Modification directe incorporée dans l'édition du 4 juillet 1992", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191953", "@fin": "2999-01-01", "#text": "1° : Régimes particuliers", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179592", "@fin": "2999-01-01", "#text": "3e Sous-section : Dispositions diverses", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162535", "@fin": "2999-01-01", "#text": "Section VIII : Groupes de sociétés", "@debut": "1987-12-31" } ] }, "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": "LEGIARTI000006303657", "@fin": "1990-06-15", "@num": "223 L", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303658", "@fin": "1990-12-30", "@num": "223 L", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303659", "@fin": "1991-06-24", "@num": "223 L", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303660", "@fin": "1991-12-31", "@num": "223 L", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303661", "@fin": "1993-08-18", "@num": "223 L", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303662", "@fin": "1994-09-02", "@num": "223 L", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303663", "@fin": "1995-10-27", "@num": "223 L", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303664", "@fin": "1996-05-12", "@num": "223 L", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303665", "@fin": "1998-04-22", "@num": "223 L", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303666", "@fin": "2000-03-31", "@num": "223 L", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303667", "@fin": "2003-12-31", "@num": "223 L", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303668", "@fin": "2006-01-01", "@num": "223 L", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303669", "@fin": "2006-12-31", "@num": "223 L", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303670", "@fin": "2007-12-29", "@num": "223 L", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026888", "@fin": "2008-04-03", "@num": "223 L", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619687", "@fin": "2009-04-10", "@num": "223 L", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549122", "@fin": "2010-01-01", "@num": "223 L", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021682404", "@fin": "2010-05-01", "@num": "223 L", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201097", "@fin": "2011-12-30", "@num": "223 L", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073631", "@fin": "2014-01-01", "@num": "223 L", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020013542", "@fin": "2014-12-30", "@num": "223 L", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061830", "@fin": "2018-01-01", "@num": "223 L", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364148", "@fin": "2018-12-31", "@num": "223 L", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987136", "@fin": "2025-02-16", "@num": "223 L", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051203416", "@fin": "2999-01-01", "@num": "223 L", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les dispositions de l'article 214 A ne sont pas applicables aux sommes allouées à titre de dividendes par des sociétés du groupe à d'autres sociétés du même groupe.
\n
\n
2. Les sociétés du groupe ne peuvent pas bénéficier du crédit d'impôt mentionné aux articles 220 quater et 220 quater A.
\n
\n
3. Les déductions effectuées par des sociétés du groupe au titre des dispositions du 2 de l'article 39 quinquies A et du paragraphe II de l'article 238 bis HA à raison des sommes versées pour la souscription au capital d'autres sociétés du même groupe sont réintégrées au résultat d'ensemble.
\n
\n
4. Si les résultats d'une société du groupe sont imposables selon les modalités prévues à l'article 217 bis, les sommes qui leur sont ajoutées ou retranchées pour la détermination du résultat ou de la plus-value ou de la moins-value nette à long terme d'ensemble, ne sont retenues que pour les deux tiers de leur montant.
\n
\n
5. Pour le calcul de la participation et de la réserve spéciale de participation prévues par les articles 7 à 21 de l'ordonnance n° 86-1134 du 21 octobre 1986 modifiée relative à l'intéressement et à la participation des salariés aux résultats de l'entreprise et à l'actionnariat des salariés, chaque société du groupe retient le bénéfice imposable de l'exercice et l'impôt sur les sociétés déterminés comme si elle était imposée séparément.
\n
\n
6. a) (Abrogé).
\n
\n
b) Lorsqu'une société membre du groupe depuis moins de cinq ans fusionne avec une autre société ou lui apporte ou reçoit d'elle une branche complète d'activité, la société mère rapporte au résultat d'ensemble de l'exercice au cours duquel l'opération est réalisée le montant de l'excédent de déficit et des autres sommes qui doivent être rapportées en application de l'article 223 J ; elle rapporte également à la plus ou moins-value nette à long terme d'ensemble du même exercice l'excédent de moins-value à long terme mentionné au même article ; les dispositions de la deuxième phrase des premier et deuxième alinéas de cet article ne sont pas applicables. Ces excédents sont déterminés à la clôture de l'exercice précédant l'opération. Ces dispositions s'appliquent également en cas d'apport de titres de société consenti à des sociétés du groupe et placé sous le régime prévu à l'article 210 B ou en cas d'apport de titres de société dont les résultats sont imposés selon les modalités prévues à l'article 8, ou en cas d'apport de titres consenti à des sociétés établies dans un Etat ou territoire où elles sont soumises à un régime fiscal privilégié au sens de l'article 238 A.
\n
Toutefois, en cas de fusion ou d'apport entre sociétés du groupe, la société mère peut, par une décision motivée, se dispenser de rapporter les sommes mentionnées au premier alinéa. Si l'une ou l'autre des sociétés concernées sort du groupe moins de cinq ans à compter de son entrée ou, pour la société bénéficiaire de l'apport, à compter de l'entrée de la société apporteuse si celle-ci est plus récente, la société mère rapporte ces sommes aux résultats et à la plus ou moins-value nette d'ensemble de l'exercice en cours à la date de la sortie. Si la société bénéficiaire de l'apport sort du groupe plus de cinq ans après son entrée, la société mère rapporte les sommes mentionnées au premier alinéa qui concernent la seule société apporteuse. Les dispositions des deux phrases qui précèdent s'appliquent en cas de nouvel apport de tout ou partie des activités qui ont été apportées avec le bénéfice de la dispense prévue à la première phrase du présent alinéa (1).
\n
Les dispositions du premier alinéa s'appliquent également si une société du groupe est affectée dans les cinq ans qui suivent son entrée dans le groupe par l'un des événements mentionnés au 2 ou au 5 de l'article 221.
\n
Les dispositions des trois alinéas précédents ne sont plus applicables, pour la détermination du résultat des exercices ouverts à compter du 1er janvier 1992, aux opérations mentionnées à ces alinéas réalisées à compter de cette même date.
\n
(1) Dispositions applicables à l'impôt dû par les sociétés sur leurs résultats des exercices clos à compter du 31 décembre 1989.
\n
" } }, "LEGIARTI000006303672": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 M", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303672", "URL": "article/LEGI/ARTI/00/00/06/30/36/LEGIARTI000006303672.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223ASXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 220 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000025073631", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1992-01-17 7D-2-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1992-03-09 4H-8-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1992-07-23 4H-13-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006318240", "@num": "98", "#text": "Loi - art. 98 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191843", "@fin": "2999-01-01", "#text": "2° : Paiement de l'impôt", "@debut": "1991-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179592", "@fin": "2999-01-01", "#text": "3e Sous-section : Dispositions diverses", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162535", "@fin": "2999-01-01", "#text": "Section VIII : Groupes de sociétés", "@debut": "1987-12-31" } ] }, "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": "LEGIARTI000006303671", "@fin": "1991-12-31", "@num": "223 M", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303672", "@fin": "2006-01-01", "@num": "223 M", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006303673", "@fin": "2014-01-01", "@num": "223 M", "@etat": "ABROGE", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'imposition forfaitaire annuelle des sociétés du groupe qui est acquittée par la société mère est déductible de l'impôt sur les sociétés afférent au résultat d'ensemble dans les conditions prévues à l'article 220 A.
\n
Chaque société du groupe acquitte l'imposition forfaitaire annuelle dont elle est redevable au titre de l'année au cours de laquelle elle est entrée dans le groupe.
" } }, "LEGIARTI000006303700": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 R", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303700", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303700.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223AXXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 223 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318240", "@num": "98", "#text": "Loi - art. 98 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGITEXT000043263313", "#text": "Décret n°2021-290 du 16 mars 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043261244", "@nortexte": "ECOE2105294D", "@numtexte": "2021-290", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-16" }, { "@id": "LEGIARTI000051203416", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038650653", "@num": "46 quater-0 ZG", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043264317", "@num": "46 quater-0 ZJ bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZJ bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642443", "@num": "46 quater-0 ZL", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quater-0 ZL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1992-01-17 7D-2-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1992-07-23 4H-13-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Modification directe incorporée dans l'édition du 4 juillet 1992", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191937", "@fin": "2999-01-01", "#text": "5° : Conséquences de la sortie du groupe d'une société ou de la cessation du régime de groupe", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179592", "@fin": "2999-01-01", "#text": "3e Sous-section : Dispositions diverses", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162535", "@fin": "2999-01-01", "#text": "Section VIII : Groupes de sociétés", "@debut": "1987-12-31" } ] }, "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": "LEGIARTI000006303699", "@fin": "1991-12-31", "@num": "223 R", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303700", "@fin": "1994-09-02", "@num": "223 R", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303701", "@fin": "1995-10-27", "@num": "223 R", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303702", "@fin": "1996-05-12", "@num": "223 R", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303703", "@fin": "2005-12-31", "@num": "223 R", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303704", "@fin": "2006-12-31", "@num": "223 R", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303705", "@fin": "2010-01-01", "@num": "223 R", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021682373", "@fin": "2014-12-30", "@num": "223 R", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061817", "@fin": "2016-01-01", "@num": "223 R", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816094", "@fin": "2018-12-31", "@num": "223 R", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987423", "@fin": "2020-12-31", "@num": "223 R", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042909608", "@fin": "2999-01-01", "@num": "223 R", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas de sortie du groupe de l'une des sociétés mentionnées au cinquième alinéa de l'article 223 B, les subventions indirectes qui proviennent d'une remise de biens composant l'actif immobilisé pour un prix différent de leur valeur réelle, déduites pour la détermination du résultat des exercices ouverts à compter du 1er janvier 1992, sont rapportées par la société mère au résultat d'ensemble de l'exercice de sortie de l'une de ces sociétés. De même, la société mère rapporte à ce résultat les autres subventions indirectes, les subventions directes et les abandons de créances, également mentionnés à cet alinéa, qui ont été déduits du résultat d'ensemble de l'un des cinq exercices précédant celui de la sortie s'il a été ouvert à compter du 1er janvier 1992.
\n
En cas de sortie du groupe de l'une des sociétés mentionnées au deuxième alinéa de l'article 223 B, les sommes définies à cet alinéa, déduites pour la détermination du résultat des exercices ouverts à compter du 1er janvier 1992 et qui concernent des dividendes provenant de résultats réalisés avant l'entrée dans le groupe, sont rapportées par la société mère au résultat d'ensemble. Pour l'application de cette disposition, les dividendes sont réputés provenir des résultats comptables disponibles des exercices les plus récents ; les acomptes sur dividendes sont réputés provenir des résultats de l'exercice au cours duquel ces acomptes ont été versés ; les résultats comptables sont retenus en proportion de la participation détenue par la société dans le capital de la société distributrice.
" } }, "LEGIARTI000006303708": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 S", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303708", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303708.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223AYXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 223 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318240", "@num": "98", "#text": "Loi - art. 98 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000038583007", "@num": "26", "#text": "LOI n°2014-891 du 8 août 2014 - art. 26 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000042909624", "@num": "223 I", "#text": "Code général des impôts, CGI. - art. 223 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203416", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1992-01-17 7D-2-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1992-07-29 7N-2-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000051215895", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modification directe incorporée dans l'édition du 4 juillet 1992", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191937", "@fin": "2999-01-01", "#text": "5° : Conséquences de la sortie du groupe d'une société ou de la cessation du régime de groupe", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179592", "@fin": "2999-01-01", "#text": "3e Sous-section : Dispositions diverses", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162535", "@fin": "2999-01-01", "#text": "Section VIII : Groupes de sociétés", "@debut": "1987-12-31" } ] }, "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": "LEGIARTI000006303706", "@fin": "1989-12-30", "@num": "223 S", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303707", "@fin": "1991-12-31", "@num": "223 S", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303708", "@fin": "1994-09-02", "@num": "223 S", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303709", "@fin": "1996-05-12", "@num": "223 S", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303710", "@fin": "2003-12-31", "@num": "223 S", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303711", "@fin": "2007-01-01", "@num": "223 S", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006303712", "@fin": "2006-12-31", "@num": "223 S", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303713", "@fin": "2010-01-01", "@num": "223 S", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021682383", "@fin": "2014-08-10", "@num": "223 S", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355416", "@fin": "2014-12-31", "@num": "223 S", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061812", "@fin": "2015-12-31", "@num": "223 S", "@etat": "MODIFIE", "@debut": "2014-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816085", "@fin": "2019-01-01", "@num": "223 S", "@etat": "MODIFIE", "@debut": "2015-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037987404", "@fin": "2999-01-01", "@num": "223 S", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions prévues à la présente section en cas de sortie du groupe d'une société s'appliquent lorsqu'une société du groupe cesse de remplir les conditions prévues pour l'application du régime défini à cette section.
\n
Il en est de même si la société mère ne renouvelle pas l'option prévue à l'article 223 A ou reste seule membre du groupe ou lorsque le groupe cesse d'exister parce qu'il ne satisfait pas à l'une des conditions prévues à la présente section.
\n
Si le régime prévu à l'article 223 A cesse de s'appliquer à toutes les sociétés du groupe, la société mère doit comprendre dans son résultat imposable de l'exercice au cours duquel ce régime n'est plus applicable les sommes qui doivent être rapportées au résultat ou à la plus-value ou moins-value nette à long terme d'ensemble en application des dispositions de la présente section en cas de sortie du groupe d'une société.
\n
" } }, "LEGIARTI000006308750": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308750", "URL": "article/LEGI/ARTI/00/00/06/30/87/LEGIARTI000006308750.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223AHXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 216 I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 217 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 223 J", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 1 5°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318240", "@num": "98", "#text": "Loi - art. 98 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000356342", "#text": "Loi 91-1322 1991-12-30 art. 98 I 1 4, IV 1 2, V 1, VI Finances pour 1992 JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000021580021", "@num": "33", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000038633990", "#text": "Décret n°2019-594 du 14 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038625911", "@nortexte": "ECOE1903676D", "@numtexte": "2019-594", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-14" }, { "@id": "LEGIARTI000051173173", "@num": "48", "#text": "LOI n°2025-127 du 14 février 2025 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000041468094", "@num": "209", "#text": "Code général des impôts, CGI. - art. 209 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355455", "@num": "212", "#text": "Code général des impôts, CGI. - art. 212 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701123", "@num": "223 A bis", "#text": "Code général des impôts, CGI. - art. 223 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816145", "@num": "223 B bis", "#text": "Code général des impôts, CGI. - art. 223 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987454", "@num": "223 I", "#text": "Code général des impôts, CGI. - art. 223 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987441", "@num": "223 Q", "#text": "Code général des impôts, CGI. - art. 223 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909608", "@num": "223 R", "#text": "Code général des impôts, CGI. - art. 223 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816085", "@num": "223 S", "#text": "Code général des impôts, CGI. - art. 223 S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062242", "@num": "223 T", "#text": "Code général des impôts, CGI. - art. 223 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355234", "@num": "235 ter ZAA", "#text": "Code général des impôts, CGI. - art. 235 ter ZAA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011715", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519327", "@num": "116", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 116 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038650653", "@num": "46 quater-0 ZG", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038650597", "@num": "46 quater-0 ZL", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZL (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1992-01-17 7D-2-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1992-07-23 4H-13-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Modification directe incorporée dans l'édition du 4 juillet 1992", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191838", "@fin": "2999-01-01", "#text": "1° : Résultat d'ensemble", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179589", "@fin": "2999-01-01", "#text": "1re Sous-section : Dispositions générales", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162535", "@fin": "2999-01-01", "#text": "Section VIII : Groupes de sociétés", "@debut": "1987-12-31" } ] }, "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": "LEGIARTI000006308748", "@fin": "1988-12-30", "@num": "223 B", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308749", "@fin": "1991-12-31", "@num": "223 B", "@etat": "MODIFIE", "@debut": "1988-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308750", "@fin": "1993-08-18", "@num": "223 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308751", "@fin": "1995-10-27", "@num": "223 B", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308752", "@fin": "1996-05-12", "@num": "223 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308753", "@fin": "1998-04-22", "@num": "223 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308754", "@fin": "1999-03-31", "@num": "223 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308755", "@fin": "2000-03-31", "@num": "223 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308756", "@fin": "2002-03-31", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308757", "@fin": "2005-12-31", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308758", "@fin": "2006-12-31", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308759", "@fin": "2007-12-29", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026802", "@fin": "2010-01-01", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021682394", "@fin": "2010-05-01", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201114", "@fin": "2011-01-01", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378043", "@fin": "2011-12-30", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073681", "@fin": "2012-08-18", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294464", "@fin": "2014-01-01", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434366", "@fin": "2014-12-30", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061899", "@fin": "2016-01-01", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816168", "@fin": "2019-01-01", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987511", "@fin": "2019-05-24", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038613451", "@fin": "2023-12-31", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048831317", "@fin": "2999-01-01", "@num": "223 B", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le résultat d'ensemble est déterminé par la société mère en faisant la somme algébrique des résultats de chacune des sociétés du groupe, déterminés dans les conditions de droit commun ou selon les modalités prévues à l'article 217 bis.
\n
Le résultat d'ensemble est diminué de la quote-part de frais et charges visée au paragraphe I de l'article 216 qui est comprise dans ses résultats par une société du groupe à raison de sa participation dans une autre société du groupe.
\n
Il est majoré du montant des dotations complémentaires aux provisions constituées par une société après son entrée dans le groupe, à raison des créances qu'elle détient sur d'autres sociétés du groupe ou des risques qu'elle encourt du fait de telles sociétés. Il est minoré du montant des provisions rapportées en application du dixième alinéa du 5° du 1 de l'article 39 qui correspondent aux dotations complémentaires mentionnées à la phrase qui précède si les sociétés visées à la même phrase sont membres du groupe au titre de l'exercice au cours duquel ces provisions sont rapportées ; pour l'application de cette disposition, les provisions rapportées s'imputent en priorité sur les dotations les plus anciennes (1).
\n
Le montant des jetons de présence et tantièmes distribués par les sociétés filiales du groupe est ajouté au résultat d'ensemble.
\n
L'abandon de créance ou la subvention directe ou indirecte consenti entre des sociétés du groupe n'est pas pris en compte pour la détermination du résultat d'ensemble. La société mère est tenue de joindre à la déclaration du résultat d'ensemble de chaque exercice un état des abandons de créances ou subventions consentis à compter du 1er janvier 1992. Un décret fixe le contenu de ces obligations déclaratives.
\n
Lorsqu'une société a acheté, après le 1er janvier 1988opérations exclues* :
\n
Si la cession est opérée entre sociétés membres du même groupe ;
\n
Au titre des exercices au cours desquels la société rachetée n'est plus membre du groupe ;
\n
Si les titres cédés à la société membre du groupe ont été acquis, immédiatement auparavant, auprès de personnes autres que celles mentionnées au sixième alinéa du présent article, et en vue de rétrocession.
\n
(1) Les dispositions relatives aux provisions pour risques entrent en vigueur pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1992.
\n
(2) La dernière phrase n'est plus applicable pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1992.
" } }, "LEGIARTI000006308753": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006308753", "URL": "article/LEGI/ARTI/00/00/06/30/87/LEGIARTI000006308753.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223AHXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 217 bis, 145, 39, 223 L, 223 J", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318240", "@num": "98", "#text": "Loi - art. 98 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000193354", "#text": "Loi 96-314 1996-04-12 [*DDOEF*] art. 13 II 2, III JORF 13 avril 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "LEGIARTI000021580021", "@num": "33", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000038633990", "#text": "Décret n°2019-594 du 14 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038625911", "@nortexte": "ECOE1903676D", "@numtexte": "2019-594", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-14" }, { "@id": "LEGIARTI000051173173", "@num": "48", "#text": "LOI n°2025-127 du 14 février 2025 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000041468094", "@num": "209", "#text": "Code général des impôts, CGI. - art. 209 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355455", "@num": "212", "#text": "Code général des impôts, CGI. - art. 212 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701123", "@num": "223 A bis", "#text": "Code général des impôts, CGI. - art. 223 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816145", "@num": "223 B bis", "#text": "Code général des impôts, CGI. - art. 223 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987454", "@num": "223 I", "#text": "Code général des impôts, CGI. - art. 223 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987441", "@num": "223 Q", "#text": "Code général des impôts, CGI. - art. 223 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909608", "@num": "223 R", "#text": "Code général des impôts, CGI. - art. 223 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816085", "@num": "223 S", "#text": "Code général des impôts, CGI. - art. 223 S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062242", "@num": "223 T", "#text": "Code général des impôts, CGI. - art. 223 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355234", "@num": "235 ter ZAA", "#text": "Code général des impôts, CGI. - art. 235 ter ZAA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011715", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519327", "@num": "116", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 116 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038650653", "@num": "46 quater-0 ZG", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038650597", "@num": "46 quater-0 ZL", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZL (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1992-01-17 7D-2-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1992-07-23 4H-13-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1995-03-24 4H-3-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-05-30 4H-4-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191838", "@fin": "2999-01-01", "#text": "1° : Résultat d'ensemble", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179589", "@fin": "2999-01-01", "#text": "1re Sous-section : Dispositions générales", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162535", "@fin": "2999-01-01", "#text": "Section VIII : Groupes de sociétés", "@debut": "1987-12-31" } ] }, "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": "LEGIARTI000006308748", "@fin": "1988-12-30", "@num": "223 B", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308749", "@fin": "1991-12-31", "@num": "223 B", "@etat": "MODIFIE", "@debut": "1988-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308750", "@fin": "1993-08-18", "@num": "223 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308751", "@fin": "1995-10-27", "@num": "223 B", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308752", "@fin": "1996-05-12", "@num": "223 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308753", "@fin": "1998-04-22", "@num": "223 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308754", "@fin": "1999-03-31", "@num": "223 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308755", "@fin": "2000-03-31", "@num": "223 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308756", "@fin": "2002-03-31", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308757", "@fin": "2005-12-31", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308758", "@fin": "2006-12-31", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308759", "@fin": "2007-12-29", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026802", "@fin": "2010-01-01", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021682394", "@fin": "2010-05-01", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201114", "@fin": "2011-01-01", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378043", "@fin": "2011-12-30", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073681", "@fin": "2012-08-18", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294464", "@fin": "2014-01-01", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434366", "@fin": "2014-12-30", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061899", "@fin": "2016-01-01", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816168", "@fin": "2019-01-01", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987511", "@fin": "2019-05-24", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038613451", "@fin": "2023-12-31", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048831317", "@fin": "2999-01-01", "@num": "223 B", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le résultat d'ensemble est déterminé par la société mère en faisant la somme algébrique des résultats de chacune des sociétés du groupe, déterminés dans les conditions de droit commun ou selon les modalités prévues à l'article 217 bis.
\n
En ce qui concerne la détermination des résultats des exercices ouverts avant le 1er janvier 1993, le résultat d'ensemble est diminué de la quote-part de frais et charges comprise dans ses résultats par une société du groupe à raison de sa participation dans une autre société du groupe.
\n
Pour la détermination du résultat des exercices ouverts à compter du 1er janvier 1995, les dividendes reçus par une société du groupe à raison de sa participation dans une autre société du groupe sont retranchés du résultat d'ensemble s'ils n'ouvrent pas droit à l'application du régime mentionné au 1 de l'article 145.
\n
Il est majoré du montant des dotations complémentaires aux provisions constituées par une société après son entrée dans le groupe, à raison des créances qu'elle détient sur d'autres sociétés du groupe ou des risques qu'elle encourt du fait de telles sociétés. Il est minoré du montant des provisions rapportées en application du dixième alinéa du 5° du 1 de l'article 39 qui correspondent aux dotations complémentaires mentionnées à la phrase qui précède si les sociétés visées à la même phrase sont ((membres du groupe ou d'un même groupe créé ou élargi dans les conditions prévues aux c, d ou e du 6 de l'article 223 L)) (M) (1) au titre de l'exercice au cours duquel ces provisions sont rapportées ; pour l'application de cette disposition, les provisions rapportées s'imputent en priorité sur les dotations les plus anciennes (2).
\n
Le montant des jetons de présence et tantièmes distribués par les sociétés filiales du groupe est ajouté au résultat d'ensemble.
\n
L'abandon de créance ou la subvention directe ou indirecte consenti entre des sociétés du groupe n'est pas pris en compte pour la détermination du résultat d'ensemble. La société mère est tenue de joindre à la déclaration du résultat d'ensemble de chaque exercice un état des abandons de créances ou subventions consentis à compter du 1er janvier 1992. Un décret fixe le contenu de ces obligations déclaratives.
\n
Lorsqu'une société a acheté, après le 1er janvier 1988, les titres d'une société qui devient membre du même groupe aux personnes qui la contrôlent, directement ou indirectement, ou à des sociétés que ces personnes contrôlent, directement ou indirectement, les charges financières déduites par les sociétés membres du groupe sont rapportées au résultat d'ensemble pour une fraction égale au rapport du prix d'acquisition de ces titres à la somme du montant moyen des dettes, de chaque exercice, des entreprises membres du groupe. Le prix d'acquisition à retenir est réduit du montant des fonds apportés à la société cessionnaire lors d'une augmentation du capital réalisée simultanément à l'acquisition des titres à condition que ces fonds soient apportés à la société cessionnaire par une personne autre qu'une société membre du groupe ou, s'ils sont apportés par une société du groupe, qu'ils ne proviennent pas de crédits consentis par une personne non membre de ce groupe. La réintégration s'applique pendant l'exercice d'acquisition des titres et les quatorze exercices suivants.
\n
Les dispositions du septième alinéa ne s'appliquent pas :
\n
a. Si la cession est opérée entre sociétés membres du même groupe ;
\n
b. Au titre des exercices au cours desquels la société rachetée n'est plus membre du groupe ;
\n
c. Si les titres cédés à la société membre du groupe ont été acquis immédiatement auparavant, auprès de personnes autres que celles mentionnées au septième alinéa du présent article, et en vue de rétrocession.
\n
(M) Modification de la loi 96-314.
\n
(1) Ces dispositions s'appliquent aux opérations de scission intervenues à compter du 1er avril 1996.
\n
(2) Les dispositions relatives aux provisions pour risques entrent en vigueur pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1992.
" } }, "LEGIARTI000006308762": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308762", "URL": "article/LEGI/ARTI/00/00/06/30/87/LEGIARTI000006308762.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223ANXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 158 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 219 I c, d", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 223 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Instruction 1992-01-17 7D-2-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1992-07-23 4H-13-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1992-09-04 4J-3-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006318240", "@num": "98", "#text": "Loi - art. 98 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000041468280", "@num": "223 C", "#text": "Code général des impôts, CGI. - art. 223 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modification directe incorporée dans l'édition du 4 juillet 1992", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191936", "@fin": "2003-12-31", "#text": "6° : Distribution de dividendes.", "@debut": "1995-10-27" }, { "@id": "LEGISCTA000037987790", "@fin": "2019-07-10", "#text": "6°", "@debut": "2019-01-01" }, { "@id": "LEGISCTA000042330408", "@fin": "2999-01-01", "#text": "6° : Régime d'imposition des produits de cession ou de concession des brevets et actifs incorporels assimilés", "@debut": "2019-07-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179589", "@fin": "2999-01-01", "#text": "1re Sous-section : Dispositions générales", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162535", "@fin": "2999-01-01", "#text": "Section VIII : Groupes de sociétés", "@debut": "1987-12-31" } ] }, "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": "LEGIARTI000006308760", "@fin": "1988-12-28", "@num": "223 H", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308761", "@fin": "1991-12-31", "@num": "223 H", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308762", "@fin": "1994-09-02", "@num": "223 H", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308763", "@fin": "1995-10-27", "@num": "223 H", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308764", "@fin": "1996-05-12", "@num": "223 H", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006308765", "@fin": "2003-12-31", "@num": "223 H", "@etat": "ABROGE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037987785", "@fin": "2999-01-01", "@num": "223 H", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dividendes distribués à compter du 1er janvier 1992 par une société du groupe à une autre société du groupe ne donnent pas lieu au précompte prévu à l'article 223 sexies et n'ouvrent pas droit à l'avoir fiscal prévu à l'article 158 bis lorsqu'ils sont prélevés sur des résultats ou des plus-values nettes à long terme réalisés pendant la période au cours de laquelle la société distributrice est membre du groupe.
\n
Pour la liquidation du précompte dû à raison des distributions réalisées par la société mère, le bénéfice disponible soumis à l'impôt sur les sociétés au taux normal s'entend du bénéfice net d'ensemble.
\n
Les bénéfices d'une société filiale compris dans le résultat d'ensemble ne constituent pas des bénéfices soumis à l'impôt sur les sociétés au taux normal pour la liquidation du précompte dû par cette société.
\n
Les sommes distribuées par une société du groupe à une autre société du groupe ne sont pas soumises au supplément d'impôt mentionné au c du paragraphe I de l'article 219 dans la limite de la somme algébrique des résultats comptables des exercices au cours desquels elle est membre du groupe diminuée des distributions antérieures de même nature. Cette disposition s'applique à la fraction de ces distributions ainsi limitées qui excède le montant des distributions exonérées en application du d du paragraphe I de l'article 219. Les résultats comptables sont retenus en proportion de la participation détenue par la société mère dans le capital de la société distributrice.
\n
Les dispositions du premier alinéa s'appliquent aux dividendes mis en paiement par une société du groupe au cours du premier exercice dont le résultat n'est pas pris en compte dans le résultat d'ensemble, si cette distribution a lieu avant l'événement qui entraîne sa sortie du groupe.
" } }, "LEGIARTI000006308778": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308778", "URL": "article/LEGI/ARTI/00/00/06/30/87/LEGIARTI000006308778.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223BBXXXXXAM" } }, "LIENS": { "LIEN": [ { "#text": "CGI 209 quinquies, 223 H, 219, 158 bis, 220 quinquies I, 208 A, 207 2, 208 ter, 208, 208 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 46 quater-0 C à CGIAN3 46 quater-0 F, 46 quater-0 FA, 381 T", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Instruction 1992-01-17 7D-2-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFARTI000002471847", "@num": "2", "#text": "Loi n°86-793 du 2 juillet 1986 - art. 2, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874702", "@numtexte": "86-793", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-02" }, { "@id": "LEGIARTI000006318240", "@num": "98", "#text": "Loi - art. 98 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "#text": "Modification directe incorporée dans l'édition du 4 juillet 1992", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163071", "@fin": "2005-01-01", "#text": "Section 0I : Précompte.", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006308766", "@fin": "1980-07-16", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308767", "@fin": "1982-12-31", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1980-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308768", "@fin": "1985-01-01", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1982-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308769", "@fin": "1985-07-12", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308770", "@fin": "1986-12-31", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308771", "@fin": "1987-12-31", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308772", "@fin": "1989-07-14", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308773", "@fin": "1989-12-30", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308774", "@fin": "1990-06-15", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308775", "@fin": "1990-12-30", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308776", "@fin": "1991-06-24", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308777", "@fin": "1991-12-31", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308778", "@fin": "1993-01-01", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308779", "@fin": "1993-08-18", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308780", "@fin": "1999-03-31", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308781", "@fin": "2000-03-31", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308782", "@fin": "2000-12-31", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308783", "@fin": "2002-03-31", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308784", "@fin": "2002-12-31", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308785", "@fin": "2003-12-31", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006308786", "@fin": "2005-01-01", "@num": "223 sexies", "@etat": "ABROGE", "@debut": "2003-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Sous réserve des dispositions des articles 209 quinquies et 223 H, lorsque les produits distribués par une société sont prélevés sur des sommes à raison desquelles elle n'a pas été soumise à l'impôt sur les sociétés au taux normal prévu au deuxième alinéa du I de l'article 219, cette société est tenue d'acquitter un précompte égal au montant du crédit [*d'impôt, avoir fiscal*] prévu à l'article 158 bis et attaché à ces distributions [*calcul*]. Ce précompte est dû quels que soient les bénéficiaires des distributions.
\n
Il est également exigible lorsque les produits distribués sont prélevés sur les résultats d'exercice clos depuis plus de cinq ans ou depuis une date antérieure au 1er janvier 1965.
\n
Le précompte est exigible en cas de distribution de bénéfices ayant été pris en compte pour le calcul de la créance prévue à l'article 220 quinquies-I.
\n
Lorsque les sommes distribuées sont prélevées sur la réserve spéciale des plus-values à long terme, le précompte dû ne peut excéder un montant égal à la différence entre :
\n
a. Le produit du taux de l'impôt sur les sociétés visé au premier alinéa du c du I de l'article 219 du code général des impôts et du montant de la somme prélevée augmenté de l'impôt correspondant supporté lors de la réalisation de la plus-value à long terme ;
\n
b. Le montant de ce dernier impôt.
\n
2. Un décret fixe les modalités d'application du présent article. Il précise notamment les postes du bilan sur lesquels les répartitions doivent être imputées ainsi que l'ordre de cette imputation (1).
\n
\n
3. Les dispositions du présent article ne sont pas applicables aux produits distribués :
\n
1° Par les sociétés immobilières d'investissement et les sociétés immobilières de gestion ;
\n
2° Par les sociétés d'investissement remplissant les conditions prévues à l'article 208 A et par les organismes assimilés visés aux articles 207-2, 208-1° ter, 1° quater et 1° quinquies ;
\n
3° Par les sociétés immobilières pour le commerce et l'industrie [*SICOMI*] visés au cinquième alinéa du 3° quater de l'article 208 et prélevés sur les bénéfices exonérés visés au quatrième alinéa du 3° quater du même article ;
\n
4° Par les sociétés agréées pour le financement des télécommunications lorsqu'ils sont prélevés sur des résultats exonérés en application des premier et deuxième alinéas de l'article 208-3° quinquies ou lorsqu'ils sont distribués en application du quatrième alinéa du même article ;
\n
5° Par les sociétés agréées pour le financement des économies d'énergie (Sofergie) et résultant de l'exercice des activités exonérées en application du 3° sexies de l'article 208 ;
\n
6° Par les sociétés de capital-risque lorsque ces distributions proviennent de produits et plus-values nets exonérés en application du 3° septies de l'article 208.
\n
7° Par les personnes morales implantées dans les zones prévues au 5° de l'article 2 de la loi n° 86-793 du 2 juillet 1986 autorisant le Gouvernement à prendre diverses mesures d'ordre économique et social, lorsque ces distributions proviennent de produits nets exonérés en application de l'article 208 quinquies.
\n
8° Par les sociétés qui, à la date de la distribution ainsi qu'à la clôture de l'exercice dont les résultats sont distribués, ont pour activité exclusive la gestion d'un portefeuille de titres de participations, ont deux tiers au moins de leur actif immobilisé composé de participations dans des sociétés dont le siège social est situé hors de France qui ouvrent droit au régime prévu aux articles 145 et 216 et retirent de ces participations deux tiers au moins de leur bénéfice comptable hors plus-values.
\n
Toutefois, l'exonération de précompte ne s'applique que pour la partie de la distribution qui provient des dividendes de ces participations (2).
\n effectuées à compter du 1er janvier 1990.
\n
(1) Annexe III, art. 46 quater-0C à 46 quater-0F et 381 T.
\n
(2) Annexe III, art. 46 quater-0 FA.
" } }, "LEGIARTI000006313707": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1734 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006313707", "URL": "article/LEGI/ARTI/00/00/06/31/37/LEGIARTI000006313707.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1734ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 53 A, 54 quater, 223 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318240", "@num": "98", "#text": "Loi - art. 98 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000359191", "#text": "Décret 92-836 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000359191", "@nortexte": "BUDF9200027D", "@numtexte": "92-836", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "#text": "Instruction 1992-01-17 7D-2-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1992-07-23 4H-13-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147254", "@fin": "2006-01-01", "#text": "A : Sanctions fiscales.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000049624578", "@fin": "1987-07-09", "@num": "1734 bis", "@etat": "MODIFIE", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313706", "@fin": "1992-07-04", "@num": "1734 bis", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313707", "@fin": "1995-10-27", "@num": "1734 bis", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313708", "@fin": "2002-12-31", "@num": "1734 bis", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313709", "@fin": "2006-01-01", "@num": "1734 bis", "@etat": "ABROGE", "@debut": "2003-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contribuables qui n'ont pas produit à l'appui de leur déclaration de résultats de l'exercice le tableau des provisions prévu en application des dispositions de l'article 53 A ou le relevé détaillé de certaines catégories de dépenses prévu à l'article 54 quater ou l'état des abandons de créances et subventions prévu au cinquième alinéa de l'article 223 B ou qui fournissent des renseignements incomplets sont punis d'une amende égale à 5 p. 100 des sommes ne figurant pas sur le tableau ou le relevé ou l'état.
\n
Ce taux est ramené à 1 p. 100 lorsque aucune infraction de même nature n'a été antérieurement commise par le contribuable au titre des trois années précédant celle au titre de laquelle l'infraction est commise et que les sommes correspondantes sont réellement déductibles.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006303655", "cible": false, "cidtexte": "JORFTEXT000000356342", "id": "LEGIARTI000006318240", "typelien": "PEREMPTION" }, { "article_id": "LEGIARTI000006296535", "cible": false, "cidtexte": "JORFTEXT000000356342", "id": "LEGIARTI000006318240", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006303708", "cible": false, "cidtexte": "JORFTEXT000000356342", "id": "LEGIARTI000006318240", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006313707", "cible": false, "cidtexte": "JORFTEXT000000356342", "id": "LEGIARTI000006318240", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006308778", "cible": false, "cidtexte": "JORFTEXT000000356342", "id": "LEGIARTI000006318240", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006303661", "cible": false, "cidtexte": "JORFTEXT000000356342", "id": "LEGIARTI000006318240", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006308750", "cible": false, "cidtexte": "JORFTEXT000000356342", "id": "LEGIARTI000006318240", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006308762", "cible": false, "cidtexte": "JORFTEXT000000356342", "id": "LEGIARTI000006318240", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006303632", "cible": false, "cidtexte": "JORFTEXT000000356342", "id": "LEGIARTI000006318240", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006303654", "cible": false, "cidtexte": "JORFTEXT000000356342", "id": "LEGIARTI000006318240", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006308753", "cible": false, "cidtexte": "JORFTEXT000000356342", "id": "LEGIARTI000006318240", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006303700", "cible": false, "cidtexte": "JORFTEXT000000356342", "id": "LEGIARTI000006318240", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006303672", "cible": false, "cidtexte": "JORFTEXT000000356342", "id": "LEGIARTI000006318240", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000356342": { "SM": { "CONTENU": "1ERE PARTIE: CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER (ART. 1 A 56).
2EME PARTIE: MOYEN DES SERVICES ET DISPOSITIONS SPECIALES (ART. 57 A 132)." }, "TP": { "CONTENU": "

(I) Travaux préparatoires : loi n° 91-1322.

\nAssemblée nationale : \n

Projet de loi n° 2240.

Rapport de M. Alain Richard, rapporteur général, au nom de la commission des finances, n° 2255 ;

Avis des commissions : affaires culturelles, n° 2256 ; affaires étrangères, n° 2257 ; défense, n° 2258 ; lois, n° 2259 ; production, n° 2260.

Discussion (première partie) du 15 au 18 octobre 1991 ; dispositions considérées comme adoptées en application de l’article 49, alinéa 3, de la Constitution le 20 octobre 1991 (prise d’acte de l’adoption le 22 octobre 1991).

Discussion (deuxième partie) du 22 au 25 et du 28 au 31 octobre, du 4 au 8 et du 12 au 15 novembre 1991. Texte considéré comme adopté, en application de l’article 49, alinéa 3, de la Constitution, le 18 novembre 1991.

\nSénat :\n

Projet de loi, considéré comme adopté par l’Assemblée nationale, n° 91 rectifié (1991-1992) ;

Rapport de M. Roger Chinaud, rapporteur général, au nom de la commission des finances, n° 92 (1991-1992) ;

Avis des commissions : affaires culturelles, n° 93 (1991-1992) ;

affaires économiques, n° 94 (1991-1992) ; affaires étrangères, n° 95 (1991-1992) ; affaires sociales, n° 96 (1991-1992) ; lois, n° 97 (1991-1992).

Discussion (première partie) du 19 au 22 novembre 1991.

Discussion (deuxième partie) du 22 au 30 novembre et du 1er au 8 décembre 1991 et adoption le 8 décembre 1991.

\nAssemblée nationale :\n

Rapport de M. Alain Richard, au nom de la commission mixte paritaire, n° 2427 ;

\nSénat :\n

Rapport de M. Roger Chinaud, au nom de la commission mixte paritaire, n° 160 (1991-1992).

\nAssemblée nationale :\n

Projet de loi, modifié par le Sénat, n° 2418 ;

Rapport de M. Alain Richard, rapporteur général, au nom de la commission des finances, n° 2458 ;

Discussion le 13 décembre 1991 : texte considéré comme adopté, en application de l’article 49, alinéa 3, de la Constitution le 15 décembre 1991 (prise d’acte de l’adoption le 16 décembre 1991).

\nSénat :\n

Projet de loi, considéré comme adopté par l’Assemblée nationale en nouvelle lecture, n° 187 (1991-1992) ;

Rapport de M. Roger Chinaud, rapporteur général, au nom de la commission des finances, n° 192 (1991-1992).

Discussion et rejet le 18 décembre 1991.

\nAssemblée nationale :\n

Projet de loi, rejeté par le Sénat en nouvelle lecture, n° 2499 ;

Rapport de M. Alain Richard, rapporteur général, au nom de la commission des finances, n° 2504 ;

Discussion et adoption, en lecture définitive, le 19 décembre 1991.

\nConseil constitutionnel :\n

Décision n° 91-302 DC du 30 décembre 1991, publiée au Journal officiel du 30 et 31 décembre 1991.

" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ARTICLES INCORPORES ET CODIFIES DANS LE CGI: 2-V,10-II (1,2,3; AL. 1),10-IV,10-V,11,12-II (5EMEMENT,6EMEMENT),12-III (1EREMENT),14,16,17,20,21-I (D,E),18-I (2EMEMENT),18-II,24,29,32,36,37,43,44,86 (I A IV),86-C,86-E,88-I (1),88-II,88-III,89,90-I-1 (A,B,AL. 2),90-I-2,90-I-3,90-II A 90-X,92,93,95,96,98-I(1,5),98-V A VII (1,3),103,105,109,110,115 A 118,120 A 122,126; LIVRE DES PROCEDURES FISCALES: 21-I (A,B,D),21-1-D (2EME PARTIE DU LIVRE) A DATER DU 18-08-1993,ART. 123" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000695332", "#text": "Loi n° 48-777 du 4 mai 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000695332", "@numtexte": "48-777", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1948-05-04" }, { "@id": "JORFTEXT000000313484", "#text": "Loi n°48-957 du 9 juin 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000313484", "@numtexte": "48-957", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1948-06-09" }, { "@id": "JORFTEXT000000692445", "#text": "Loi n°49-420 du 25 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "JORFTEXT000000888570", "#text": "Loi n°51-695 du 24 mai 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000888570", "@numtexte": "51-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000336705", "#text": "Loi n°52-1402 du 30 décembre 1952", "@sens": "source", "@cidtexte": "JORFTEXT000000336705", "@numtexte": "52-1402", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1952-12-30" }, { "@id": "JORFTEXT000000880748", "#text": "Loi n°57-1260 du 12 décembre 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000880748", "@numtexte": "57-1260", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1957-12-12" }, { "@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": "JORFTEXT000000320878", "#text": "Loi n° 67-1114 du 21 décembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFTEXT000000699030", "#text": "Loi n°75-1242 du 27 décembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000699030", "@numtexte": "75-1242", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-27" }, { "@id": "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": "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": "JORFTEXT000000874481", "#text": "Loi n°86-29 du 9 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874481", "@numtexte": "86-29", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-01-09" }, { "@id": "JORFTEXT000000317541", "#text": "Loi n°86-972 du 19 août 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317541", "@numtexte": "86-972", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-08-19" }, { "@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": "LEGIARTI000006274776", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274764", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274772", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274764", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274771", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274766", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274765", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274767", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274770", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274774", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274775", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274768", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274769", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274773", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274777", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000017924035", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000020039169", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000021642076", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@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": "LEGIARTI000006773524", "@num": "8", "#text": "Décret n°88-1111 du 12 décembre 1988 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692863", "@nortexte": "SPSS8801800D", "@numtexte": "88-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-12" }, { "@id": "LEGIARTI000006773522", "@num": "8", "#text": "Décret n°88-1111 du 12 décembre 1988 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692863", "@nortexte": "SPSS8801800D", "@numtexte": "88-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-12" }, { "@id": "LEGIARTI000006773523", "@num": "8", "#text": "Décret n°88-1111 du 12 décembre 1988 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692863", "@nortexte": "SPSS8801800D", "@numtexte": "88-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-12" }, { "@id": "LEGIARTI000006773519", "@num": "8", "#text": "Décret n°88-1111 du 12 décembre 1988 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692863", "@nortexte": "SPSS8801800D", "@numtexte": "88-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-12" }, { "@id": "LEGIARTI000006773521", "@num": "8", "#text": "Décret n°88-1111 du 12 décembre 1988 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692863", "@nortexte": "SPSS8801800D", "@numtexte": "88-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-12" }, { "@id": "LEGIARTI000006773520", "@num": "8", "#text": "Décret n°88-1111 du 12 décembre 1988 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692863", "@nortexte": "SPSS8801800D", "@numtexte": "88-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-12" }, { "@id": "JORFTEXT000000322103", "#text": "Loi n°89-936 du 29 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@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": "JORFTEXT000000167701", "#text": "Loi n°90-669 du 30 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317908", "@num": "56", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 56 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317958", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318022", "@num": "74", "#text": "Loi - art. 74 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000717191", "#text": "Loi n° 90-1168 du 29 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@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": "JORFTEXT000000537611", "#text": "Loi n° 91-647 du 10 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000537611", "@nortexte": "JUSX9100049L", "@numtexte": "91-647", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "JORFTEXT000000355163", "#text": "Loi n° 91-716 du 26 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000355292", "#text": "DECISION91-302", "@sens": "cible", "@cidtexte": "JORFTEXT000000355292", "@nortexte": "CSCX9110624S", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000539035", "#text": "DECRET91-1330", "@sens": "cible", "@cidtexte": "JORFTEXT000000539035", "@nortexte": "BUDB9110060D", "@numtexte": "91-1325 91-1330", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000333059", "#text": "Décret n°91-1328 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000333059", "@nortexte": "ECOT9110136D", "@numtexte": "91-1328", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882121", "#text": "Décret n°91-1332 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882121", "@nortexte": "BUDB9110062D", "@numtexte": "91-1332", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000333061", "#text": "Décret n°91-1333 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000333061", "@nortexte": "BUDB9110063D", "@numtexte": "91-1333", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000701412", "#text": "Décret n°91-1334 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000701412", "@nortexte": "BUDB9110064D", "@numtexte": "91-1334", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000333062", "#text": "Décret n°91-1335 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000333062", "@nortexte": "BUDB9110065D", "@numtexte": "91-1335", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000522807", "#text": "Décret n°91-1336 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000522807", "@nortexte": "BUDB9110066D", "@numtexte": "91-1336", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000701413", "#text": "Décret n°91-1337 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000701413", "@nortexte": "BUDB9110067D", "@numtexte": "91-1337", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000334572", "#text": "Décret n°91-1338 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000334572", "@nortexte": "BUDB9110068DD", "@numtexte": "91-1338", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882122", "#text": "Décret n°91-1339 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882122", "@nortexte": "BUDB9110069D", "@numtexte": "91-1339", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000522808", "#text": "Décret n°91-1340 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000522808", "@nortexte": "BUDB9110070D", "@numtexte": "91-1340", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882123", "#text": "Décret n°91-1341 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882123", "@nortexte": "BUDB9110071D", "@numtexte": "91-1341", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882124", "#text": "Décret n°91-1342 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882124", "@nortexte": "BUDB9110072D", "@numtexte": "91-1342", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882360", "#text": "Décret n°91-1343 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882360", "@nortexte": "BUDB9110073D", "@numtexte": "91-1343", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882234", "#text": "Décret n°91-1344 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882234", "@nortexte": "BUDB9110074D", "@numtexte": "91-1344", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882235", "#text": "Décret n°91-1345 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882235", "@nortexte": "BUDB9110075D", "@numtexte": "91-1345", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000514908", "#text": "Décret n°91-1346 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000514908", "@nortexte": "BUDB9110076D", "@numtexte": "91-1346", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000701414", "#text": "Décret n°91-1347 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000701414", "@nortexte": "BUDB9110077D", "@numtexte": "91-1347", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882236", "#text": "Décret n°91-1348 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882236", "@nortexte": "BUDB9110078D", "@numtexte": "91-1348", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000334573", "#text": "Décret n°91-1349 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000334573", "@nortexte": "BUDB9110079D", "@numtexte": "91-1349", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000334574", "#text": "Décret n°91-1350 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000334574", "@nortexte": "BUDB9110080D", "@numtexte": "91-1350", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000703090", "#text": "Décret n°91-1351 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000703090", "@nortexte": "BUDB9110081D", "@numtexte": "91-1351", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882237", "#text": "Décret n°91-1352 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882237", "@nortexte": "BUDB9110082D", "@numtexte": "91-1352", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882238", "#text": "Décret n°91-1353 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882238", "@nortexte": "BUDB9110083D", "@numtexte": "91-1353", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000703091", "#text": "Décret n°91-1354 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000703091", "@nortexte": "BUDB9110084D", "@numtexte": "91-1354", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882239", "#text": "Décret n°91-1355 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882239", "@nortexte": "BUDB9110085D", "@numtexte": "91-1355", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882240", "#text": "Décret n°91-1356 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882240", "@nortexte": "BUDB9110086D", "@numtexte": "91-1356", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000514910", "#text": "Décret n°91-1357 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000514910", "@nortexte": "BUDB9110087D", "@numtexte": "91-1357", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882241", "#text": "Décret n°91-1358 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882241", "@nortexte": "BUDB9110088D", "@numtexte": "91-1358", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882242", "#text": "Décret n°91-1359 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882242", "@nortexte": "BUDB9110089D", "@numtexte": "91-1359", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000514911", "#text": "Décret n°91-1360 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000514911", "@nortexte": "BUDB9110090D", "@numtexte": "91-1360", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000703211", "#text": "Décret n°91-1361 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000703211", "@nortexte": "BUDB9110091D", "@numtexte": "91-1361", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000882243", "#text": "Décret n°91-1362 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882243", "@nortexte": "BUDB9110092D", "@numtexte": "91-1362", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000514912", "#text": "Décret n°91-1363 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000514912", "@nortexte": "BUDB9110093D", "@numtexte": "91-1363", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000703212", "#text": "Décret n°91-1364 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000703212", "@nortexte": "ECOT9116156D", "@numtexte": "91-1364", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000355987", "#text": "LOI91-1323", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318132", "@num": "1", "#text": "Loi - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318142", "@num": "10", "#text": "Loi - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318242", "@num": "100", "#text": "Loi - art. 100 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318244", "@num": "102", "#text": "Loi - art. 102 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318248", "@num": "106", "#text": "Loi - art. 106 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318249", "@num": "107", "#text": "Loi - art. 107 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318250", "@num": "108", "#text": "Loi - art. 108 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318251", "@num": "109", "#text": "Loi - art. 109 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318252", "@num": "110", "#text": "Loi - art. 110 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318262", "@num": "119", "#text": "Loi - art. 119 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318263", "@num": "120", "#text": "Loi - art. 120 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318268", "@num": "124", "#text": "Loi - art. 124 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318269", "@num": "125", "#text": "Loi - art. 125 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318274", "@num": "126", "#text": "Loi - art. 126 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318279", "@num": "131", "#text": "Loi - art. 131 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318280", "@num": "132", "#text": "Loi - art. 132 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318148", "@num": "16", "#text": "Loi - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318149", "@num": "17", "#text": "Loi - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318150", "@num": "18", "#text": "Loi - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318152", "@num": "20", "#text": "Loi - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318153", "@num": "21", "#text": "Loi - art. 21 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318156", "@num": "22", "#text": "Loi - art. 22 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318157", "@num": "23", "#text": "Loi - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318159", "@num": "25", "#text": "Loi - art. 25 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318160", "@num": "26", "#text": "Loi - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318161", "@num": "27", "#text": "Loi - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318163", "@num": "29", "#text": "Loi - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318165", "@num": "31", "#text": "Loi - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318168", "@num": "32", "#text": "Loi - art. 32 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318177", "@num": "39", "#text": "Loi - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318178", "@num": "40", "#text": "Loi - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318179", "@num": "41", "#text": "Loi - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318181", "@num": "42", "#text": "Loi - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318182", "@num": "43", "#text": "Loi - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318184", "@num": "45", "#text": "Loi - art. 45 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318185", "@num": "47", "#text": "Loi - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318186", "@num": "48", "#text": "Loi - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318188", "@num": "50", "#text": "Loi - art. 50 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318193", "@num": "55", "#text": "Loi - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318194", "@num": "56", "#text": "Loi - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318195", "@num": "57", "#text": "Loi - art. 57 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318196", "@num": "58", "#text": "Loi - art. 58 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318197", "@num": "59", "#text": "Loi - art. 59 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318138", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318198", "@num": "60", "#text": "Loi - art. 60 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318199", "@num": "61", "#text": "Loi - art. 61 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318200", "@num": "62", "#text": "Loi - art. 62 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318201", "@num": "63", "#text": "Loi - art. 63 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318202", "@num": "64", "#text": "Loi - art. 64 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318203", "@num": "65", "#text": "Loi - art. 65 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318204", "@num": "66", "#text": "Loi - art. 66 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318205", "@num": "67", "#text": "Loi - art. 67 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318206", "@num": "68", "#text": "Loi - art. 68 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318207", "@num": "69", "#text": "Loi - art. 69 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318208", "@num": "70", "#text": "Loi - art. 70 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318209", "@num": "71", "#text": "Loi - art. 71 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318212", "@num": "73", "#text": "Loi - art. 73 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318214", "@num": "75", "#text": "Loi - art. 75 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318215", "@num": "76", "#text": "Loi - art. 76 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318216", "@num": "77", "#text": "Loi - art. 77 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318217", "@num": "78", "#text": "Loi - art. 78 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318218", "@num": "79", "#text": "Loi - art. 79 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318219", "@num": "80", "#text": "Loi - art. 80 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318227", "@num": "87", "#text": "Loi - art. 87 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318228", "@num": "88", "#text": "Loi - art. 88 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318229", "@num": "89", "#text": "Loi - art. 89 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318230", "@num": "90", "#text": "Loi - art. 90 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318231", "@num": "90", "#text": "Loi - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318233", "@num": "92", "#text": "Loi - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318235", "@num": "93", "#text": "Loi - art. 93 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318237", "@num": "95", "#text": "Loi - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318238", "@num": "96", "#text": "Loi - art. 96 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318239", "@num": "97", "#text": "Loi - art. 97 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318240", "@num": "98", "#text": "Loi - art. 98 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGITEXT000006078468", "#text": "Loi n°91-1322 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000721458", "#text": "DECRET92-8", "@sens": "cible", "@cidtexte": "JORFTEXT000000721458", "@nortexte": "TEFX9110356D", "@numtexte": "92-8", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-03" }, { "@id": "JORFTEXT000000846650", "#text": "Arrêté du 7 janvier 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000846650", "@nortexte": "ACVC9200002A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-01-07" }, { "@id": "JORFTEXT000000161119", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000161119", "@nortexte": "BUDD9270000A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-01-02" }, { "@id": "JORFTEXT000000343851", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000343851", "@nortexte": "BUDF9200001A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-01-08" }, { "@id": "JORFTEXT000000665276", "#text": "Arrêté du 13 janvier 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000665276", "@nortexte": "ECOT9200137A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-01-13" }, { "@id": "JORFTEXT000000298953", "#text": "Arrêté du 31 janvier 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000298953", "@nortexte": "ECOT9210142A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-01-31" }, { "@id": "JORFTEXT000000175182", "#text": "DECRET92-117", "@sens": "cible", "@cidtexte": "JORFTEXT000000175182", "@nortexte": "TEFX9210023D", "@numtexte": "92-117", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-05" }, { "@id": "JORFTEXT000000538644", "#text": "DECRET92-119", "@sens": "cible", "@cidtexte": "JORFTEXT000000538644", "@nortexte": "BUDF9200003D", "@numtexte": "92-119", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-05" }, { "@id": "LEGITEXT000006078683", "#text": "Décret n°92-119 du 5 février 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000538644", "@nortexte": "BUDF9200003D", "@numtexte": "92-119", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-05" }, { "@id": "LEGIARTI000006326589", "@num": "1", "#text": "Décret n°92-119 du 5 février 1992 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000538644", "@nortexte": "BUDF9200003D", "@numtexte": "92-119", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-05" }, { "@id": "LEGIARTI000006326590", "@num": "2", "#text": "Décret n°92-119 du 5 février 1992 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000538644", "@nortexte": "BUDF9200003D", "@numtexte": "92-119", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-05" }, { "@id": "LEGIARTI000006326592", "@num": "3", "#text": "Décret n°92-119 du 5 février 1992 - art. 3 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000538644", "@nortexte": "BUDF9200003D", "@numtexte": "92-119", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-05" }, { "@id": "LEGIARTI000006326593", "@num": "4", "#text": "Décret n°92-119 du 5 février 1992 - art. 4 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000538644", "@nortexte": "BUDF9200003D", "@numtexte": "92-119", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-05" }, { "@id": "JORFTEXT000000722329", "#text": "DECRET92-149", "@sens": "cible", "@cidtexte": "JORFTEXT000000722329", "@nortexte": "BUDZ9200004D", "@numtexte": "92-149", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-17" }, { "@id": "LEGITEXT000006078735", "#text": "Décret n°92-149 du 17 février 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000722329", "@nortexte": "BUDZ9200004D", "@numtexte": "92-149", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-17" }, { "@id": "LEGIARTI000006326513", "@num": "1", "#text": "Décret n°92-149 du 17 février 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000722329", "@nortexte": "BUDZ9200004D", "@numtexte": "92-149", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-17" }, { "@id": "JORFTEXT000000686124", "#text": "Arrêté du 13 février 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000686124", "@nortexte": "ACVC9200010A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-02-13" }, { "@id": "JORFTEXT000000685903", "#text": "Arrêté du 27 février 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000685903", "@nortexte": "ECOT9210143A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-02-27" }, { "@id": "JORFTEXT000000341306", "#text": "Arrêté du 18 mars 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000341306", "@nortexte": "ECOT9210145A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-03-18" }, { "@id": "JORFTEXT000000358158", "#text": "DECRET92-439", "@sens": "cible", "@cidtexte": "JORFTEXT000000358158", "@nortexte": "BUDF9220513D", "@numtexte": "92-439", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "JORFTEXT000000540102", "#text": "DECRET92-441", "@sens": "cible", "@cidtexte": "JORFTEXT000000540102", "@nortexte": "BUDF9220512D", "@numtexte": "92-441", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGITEXT000006079126", "#text": "Décret n°92-439 du 19 mai 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000358158", "@nortexte": "BUDF9220513D", "@numtexte": "92-439", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGIARTI000006328976", "@num": "1", "#text": "Décret n°92-439 du 19 mai 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000358158", "@nortexte": "BUDF9220513D", "@numtexte": "92-439", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGIARTI000006328977", "@num": "2", "#text": "Décret n°92-439 du 19 mai 1992 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000358158", "@nortexte": "BUDF9220513D", "@numtexte": "92-439", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGIARTI000006328978", "@num": "3", "#text": "Décret n°92-439 du 19 mai 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000358158", "@nortexte": "BUDF9220513D", "@numtexte": "92-439", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGIARTI000006328979", "@num": "4", "#text": "Décret n°92-439 du 19 mai 1992 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000358158", "@nortexte": "BUDF9220513D", "@numtexte": "92-439", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGITEXT000006079120", "#text": "Décret n°92-440 du 19 mai 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000723797", "@nortexte": "BUDF9210045D", "@numtexte": "92-440", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGIARTI000006328981", "@num": "1", "#text": "Décret n°92-440 du 19 mai 1992 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000723797", "@nortexte": "BUDF9210045D", "@numtexte": "92-440", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGIARTI000006328982", "@num": "2", "#text": "Décret n°92-440 du 19 mai 1992 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000723797", "@nortexte": "BUDF9210045D", "@numtexte": "92-440", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGIARTI000006328983", "@num": "3", "#text": "Décret n°92-440 du 19 mai 1992 - art. 3 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000723797", "@nortexte": "BUDF9210045D", "@numtexte": "92-440", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGIARTI000006328984", "@num": "4", "#text": "Décret n°92-440 du 19 mai 1992 - art. 4 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000723797", "@nortexte": "BUDF9210045D", "@numtexte": "92-440", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGITEXT000006079125", "#text": "Décret n°92-441 du 19 mai 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000540102", "@nortexte": "BUDF9220512D", "@numtexte": "92-441", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGIARTI000006328986", "@num": "1", "#text": "Décret n°92-441 du 19 mai 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000540102", "@nortexte": "BUDF9220512D", "@numtexte": "92-441", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGIARTI000006328987", "@num": "2", "#text": "Décret n°92-441 du 19 mai 1992 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000540102", "@nortexte": "BUDF9220512D", "@numtexte": "92-441", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGIARTI000006328988", "@num": "3", "#text": "Décret n°92-441 du 19 mai 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000540102", "@nortexte": "BUDF9220512D", "@numtexte": "92-441", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "LEGIARTI000006328989", "@num": "4", "#text": "Décret n°92-441 du 19 mai 1992 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000540102", "@nortexte": "BUDF9220512D", "@numtexte": "92-441", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-19" }, { "@id": "JORFTEXT000000175471", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000175471", "@nortexte": "ECOT9223089D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-21" }, { "@id": "JORFTEXT000000357681", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000357681", "@nortexte": "ECOT9223088D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-21" }, { "@id": "JORFTEXT000000541287", "#text": "DECRET92-469", "@sens": "cible", "@cidtexte": "JORFTEXT000000541287", "@nortexte": "BUDF9210050D", "@numtexte": "92-469", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-21" }, { "@id": "LEGITEXT000006079167", "#text": "Décret n°92-469 du 21 mai 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000541287", "@nortexte": "BUDF9210050D", "@numtexte": "92-469", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-21" }, { "@id": "LEGIARTI000006329002", "@num": "1", "#text": "Décret n°92-469 du 21 mai 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541287", "@nortexte": "BUDF9210050D", "@numtexte": "92-469", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-21" }, { "@id": "LEGIARTI000006329003", "@num": "2", "#text": "Décret n°92-469 du 21 mai 1992 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541287", "@nortexte": "BUDF9210050D", "@numtexte": "92-469", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-21" }, { "@id": "JORFTEXT000000540774", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000540774", "@nortexte": "ECOT9210147A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-05-26" }, { "@id": "JORFTEXT000000175300", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000175300", "@nortexte": "ECOT9210150A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-05-26" }, { "@id": "JORFTEXT000000710949", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000710949", "@nortexte": "ECOT9210151A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-02" }, { "@id": "JORFTEXT000000539495", "#text": "DECRET92-525", "@sens": "cible", "@cidtexte": "JORFTEXT000000539495", "@nortexte": "ECOT9210146D", "@numtexte": "92-525", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-15" }, { "@id": "JORFTEXT000000357778", "#text": "DECRET92-526", "@sens": "cible", "@cidtexte": "JORFTEXT000000357778", "@nortexte": "BUDR9204095D", "@numtexte": "92-526", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-11" }, { "@id": "JORFTEXT000000723530", "#text": "DECRET92-527", "@sens": "cible", "@cidtexte": "JORFTEXT000000723530", "@nortexte": "BUDF9210051D", "@numtexte": "92-527", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-15" }, { "@id": "LEGITEXT000006079265", "#text": "Décret n°92-526 du 11 juin 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000357778", "@nortexte": "BUDR9204095D", "@numtexte": "92-526", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-11" }, { "@id": "LEGIARTI000006329009", "@num": "1", "#text": "Décret n°92-526 du 11 juin 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357778", "@nortexte": "BUDR9204095D", "@numtexte": "92-526", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-11" }, { "@id": "LEGIARTI000006329009", "@num": "1", "#text": "Décret n°92-526 du 11 juin 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357778", "@nortexte": "BUDR9204095D", "@numtexte": "92-526", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-11" }, { "@id": "JORFTEXT000000175517", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000175517", "@nortexte": "DEFF9201535A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-02" }, { "@id": "JORFTEXT000000540585", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000540585", "@nortexte": "ECOT9210153A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-19" }, { "@id": "JORFTEXT000000541001", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000541001", "@nortexte": "ECOT9210154A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-24" }, { "@id": "JORFTEXT000000357868", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "JORFTEXT000000724584", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000724584", "@nortexte": "ECOT9210155A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-29" }, { "@id": "LEGITEXT000006079374", "#text": "Arrêté du 30 juin 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788551", "@num": "1", "#text": "Arrêté du 30 juin 1992 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788551", "@num": "1", "#text": "Arrêté du 30 juin 1992 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788552", "@num": "1", "#text": "Arrêté du 30 juin 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788552", "@num": "1", "#text": "Arrêté du 30 juin 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788563", "@num": "10", "#text": "Arrêté du 30 juin 1992 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788565", "@num": "11", "#text": "Arrêté du 30 juin 1992 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788566", "@num": "12", "#text": "Arrêté du 30 juin 1992 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788553", "@num": "2", "#text": "Arrêté du 30 juin 1992 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788554", "@num": "2", "#text": "Arrêté du 30 juin 1992 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788555", "@num": "2", "#text": "Arrêté du 30 juin 1992 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788556", "@num": "3", "#text": "Arrêté du 30 juin 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788557", "@num": "4", "#text": "Arrêté du 30 juin 1992 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788558", "@num": "5", "#text": "Arrêté du 30 juin 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788559", "@num": "6", "#text": "Arrêté du 30 juin 1992 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788560", "@num": "7", "#text": "Arrêté du 30 juin 1992 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788561", "@num": "8", "#text": "Arrêté du 30 juin 1992 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "LEGIARTI000006788562", "@num": "9", "#text": "Arrêté du 30 juin 1992 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000357868", "@nortexte": "ACVC9200045A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-30" }, { "@id": "JORFTEXT000000358061", "#text": "DECRET92-598", "@sens": "cible", "@cidtexte": "JORFTEXT000000358061", "@nortexte": "LOGC9200003D", "@numtexte": "92-598", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-29" }, { "@id": "JORFTEXT000000711622", "#text": "LOI92-655", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000540003", "#text": "LOI92-666", "@sens": "cible", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "LEGITEXT000006079530", "#text": "Décret n°92-697 du 20 juillet 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000724164", "@nortexte": "BUDF9200016D", "@numtexte": "92-697", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-20" }, { "@id": "LEGIARTI000006329050", "@num": "1", "#text": "Décret n°92-697 du 20 juillet 1992 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000724164", "@nortexte": "BUDF9200016D", "@numtexte": "92-697", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-20" }, { "@id": "LEGIARTI000006329051", "@num": "2", "#text": "Décret n°92-697 du 20 juillet 1992 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000724164", "@nortexte": "BUDF9200016D", "@numtexte": "92-697", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-20" }, { "@id": "JORFTEXT000000359523", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000359523", "@nortexte": "ECOT9210157A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-07-22" }, { "@id": "JORFTEXT000000359169", "#text": "DECRET92-745", "@sens": "cible", "@cidtexte": "JORFTEXT000000359169", "@nortexte": "INTB9200276D", "@numtexte": "92-745", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-29" }, { "@id": "JORFTEXT000000359015", "#text": "DECRET92-751", "@sens": "cible", "@cidtexte": "JORFTEXT000000359015", "@nortexte": "BUDF9200020D", "@numtexte": "92-751", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-29" }, { "@id": "LEGIARTI000006329060", "@num": "1", "#text": "Décret n°92-751 du 29 juillet 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359015", "@nortexte": "BUDF9200020D", "@numtexte": "92-751", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-29" }, { "@id": "LEGIARTI000006329061", "@num": "2", "#text": "Décret n°92-751 du 29 juillet 1992 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359015", "@nortexte": "BUDF9200020D", "@numtexte": "92-751", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-29" }, { "@id": "JORFTEXT000000358784", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000358784", "@nortexte": "BUDF9210064A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-07-31" }, { "@id": "LEGITEXT000006079654", "#text": "Arrêté du 31 juillet 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000358784", "@nortexte": "BUDF9210064A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-07-31" }, { "@id": "LEGIARTI000006332185", "@num": "1", "#text": "Arrêté du 31 juillet 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000358784", "@nortexte": "BUDF9210064A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-07-31" }, { "@id": "LEGIARTI000006332186", "@num": "ANNEXE", "#text": "Arrêté du 31 juillet 1992 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000358784", "@nortexte": "BUDF9210064A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-07-31" }, { "@id": "JORFTEXT000000176979", "#text": "DECRET92-815", "@sens": "cible", "@cidtexte": "JORFTEXT000000176979", "@nortexte": "BUDF9210069D", "@numtexte": "92-815", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "JORFTEXT000000176980", "#text": "DECRET92-816", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGITEXT000006079722", "#text": "Décret n°92-816 du 17 août 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006329102", "@num": "1", "#text": "Décret n°92-816 du 17 août 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006329102", "@num": "1", "#text": "Décret n°92-816 du 17 août 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006329103", "@num": "2", "#text": "Décret n°92-816 du 17 août 1992 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006329103", "@num": "2", "#text": "Décret n°92-816 du 17 août 1992 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006329104", "@num": "3", "#text": "Décret n°92-816 du 17 août 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006329104", "@num": "3", "#text": "Décret n°92-816 du 17 août 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006329105", "@num": "4", "#text": "Décret n°92-816 du 17 août 1992 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006329105", "@num": "4", "#text": "Décret n°92-816 du 17 août 1992 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006329106", "@num": "5", "#text": "Décret n°92-816 du 17 août 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006329107", "@num": "6", "#text": "Décret n°92-816 du 17 août 1992 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006329107", "@num": "6", "#text": "Décret n°92-816 du 17 août 1992 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006329108", "@num": "ANNEXE", "#text": "Décret n°92-816 du 17 août 1992 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006329108", "@num": "ANNEXE", "#text": "Décret n°92-816 du 17 août 1992 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000176980", "@nortexte": "BUDF9220534D", "@numtexte": "92-816", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "JORFTEXT000000724425", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000724425", "@nortexte": "ECOT9210158A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-08-18" }, { "@id": "JORFTEXT000000542438", "#text": "DECRET92-827", "@sens": "cible", "@cidtexte": "JORFTEXT000000542438", "@nortexte": "INTB9200349D", "@numtexte": "92-827", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-24" }, { "@id": "LEGITEXT000006079746", "#text": "Décret n°92-827 du 24 août 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000542438", "@nortexte": "INTB9200349D", "@numtexte": "92-827", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-24" }, { "@id": "LEGIARTI000006359585", "@num": "1", "#text": "Décret n°92-827 du 24 août 1992 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000542438", "@nortexte": "INTB9200349D", "@numtexte": "92-827", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-24" }, { "@id": "LEGIARTI000006359586", "@num": "2", "#text": "Décret n°92-827 du 24 août 1992 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000542438", "@nortexte": "INTB9200349D", "@numtexte": "92-827", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-24" }, { "@id": "LEGIARTI000006359587", "@num": "3", "#text": "Décret n°92-827 du 24 août 1992 - art. 3 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000542438", "@nortexte": "INTB9200349D", "@numtexte": "92-827", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-24" }, { "@id": "LEGIARTI000006359588", "@num": "4", "#text": "Décret n°92-827 du 24 août 1992 - art. 4 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000542438", "@nortexte": "INTB9200349D", "@numtexte": "92-827", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-24" }, { "@id": "LEGIARTI000006359589", "@num": "5", "#text": "Décret n°92-827 du 24 août 1992 - art. 5 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000542438", "@nortexte": "INTB9200349D", "@numtexte": "92-827", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-24" }, { "@id": "LEGIARTI000006359590", "@num": "6", "#text": "Décret n°92-827 du 24 août 1992 - art. 6 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000542438", "@nortexte": "INTB9200349D", "@numtexte": "92-827", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-24" }, { "@id": "JORFTEXT000000175266", "#text": "DECRET92-908", "@sens": "cible", "@cidtexte": "JORFTEXT000000175266", "@nortexte": "BUDB9210036D", "@numtexte": "92-908", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-02" }, { "@id": "JORFTEXT000000177050", "#text": "DECRET92-992", "@sens": "cible", "@cidtexte": "JORFTEXT000000177050", "@nortexte": "BUDF9220536D", "@numtexte": "92-992", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-14" }, { "@id": "LEGITEXT000006079989", "#text": "Décret n°92-992 du 14 septembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000177050", "@nortexte": "BUDF9220536D", "@numtexte": "92-992", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-14" }, { "@id": "LEGIARTI000006481230", "@num": "1", "#text": "Décret n°92-992 du 14 septembre 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177050", "@nortexte": "BUDF9220536D", "@numtexte": "92-992", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-14" }, { "@id": "LEGIARTI000006481230", "@num": "1", "#text": "Décret n°92-992 du 14 septembre 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177050", "@nortexte": "BUDF9220536D", "@numtexte": "92-992", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-14" }, { "@id": "JORFTEXT000000725885", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000725885", "@nortexte": "ECOT9210159A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-09-18" }, { "@id": "JORFTEXT000000528100", "#text": "DECRET92-1125", "@sens": "cible", "@cidtexte": "JORFTEXT000000528100", "@nortexte": "BUDF9220540D", "@numtexte": "92-1125", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-10-02" }, { "@id": "JORFTEXT000000542304", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000542304", "@nortexte": "ACVC9200050A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-10-30" }, { "@id": "JORFTEXT000000711845", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000711845", "@nortexte": "ECOT9210161A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-11-18" }, { "@id": "JORFTEXT000000725581", "#text": "DECRET92-1325", "@sens": "cible", "@cidtexte": "JORFTEXT000000725581", "@nortexte": "BUDF9210086D", "@numtexte": "92-1325", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-15" }, { "@id": "JORFTEXT000000726826", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000726826", "@nortexte": "ECOT9210164A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "JORFTEXT000000178370", "#text": "DECRET92-1362", "@sens": "cible", "@cidtexte": "JORFTEXT000000178370", "@nortexte": "ECOT9240119D", "@numtexte": "92-1362", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-29" }, { "@id": "JORFTEXT000000179103", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000179103", "@nortexte": "ECOT9210160A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-29" }, { "@id": "JORFTEXT000000178406", "#text": "LOI92-1376", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318661", "@num": "118", "#text": "Loi - art. 118 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318663", "@num": "120", "#text": "Loi - art. 120 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318694", "@num": "23", "#text": "Loi - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000360559", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000360559", "@nortexte": "ACVC9200051A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-31" }, { "@id": "LEGITEXT000006080823", "#text": "Arrêté du 31 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000360559", "@nortexte": "ACVC9200051A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006925229", "@num": "3", "#text": "Arrêté du 31 décembre 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000360559", "@nortexte": "ACVC9200051A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000543304", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000543304", "@nortexte": "ECOT9310170A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-04" }, { "@id": "JORFTEXT000000179732", "#text": "DECRET93-299", "@sens": "cible", "@cidtexte": "JORFTEXT000000179732", "@nortexte": "BUDF9210078D", "@numtexte": "93-299", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-04" }, { "@id": "JORFTEXT000000361706", "#text": "DECRET93-508", "@sens": "cible", "@cidtexte": "JORFTEXT000000361706", "@nortexte": "SPSS9300634D", "@numtexte": "93-508", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-26" }, { "@id": "JORFTEXT000000361358", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000361358", "@nortexte": "ECOT9310173A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-04-14" }, { "@id": "JORFTEXT000000528881", "#text": "DECRET93-831", "@sens": "cible", "@cidtexte": "JORFTEXT000000528881", "@nortexte": "BUDR9304130D", "@numtexte": "93-831", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-05-27" }, { "@id": "LEGITEXT000006082192", "#text": "Décret n°93-831 du 27 mai 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000528881", "@nortexte": "BUDR9304130D", "@numtexte": "93-831", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931952", "@num": "1", "#text": "Décret n°93-831 du 27 mai 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528881", "@nortexte": "BUDR9304130D", "@numtexte": "93-831", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931952", "@num": "1", "#text": "Décret n°93-831 du 27 mai 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528881", "@nortexte": "BUDR9304130D", "@numtexte": "93-831", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-05-27" }, { "@id": "JORFTEXT000000179801", "#text": "DECRET93-1095", "@sens": "cible", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "JORFTEXT000000545997", "#text": "DECRET93-1127", "@sens": "cible", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "JORFTEXT000000881131", "#text": "Décret n°93-1306 du 9 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000881131", "@nortexte": "SPSS9302310D", "@numtexte": "93-1306", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-09" }, { "@id": "JORFTEXT000000509319", "#text": "Loi n°93-1352 du 30 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275719", "@num": "54", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 54 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275720", "@num": "54", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 54 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275721", "@num": "54", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 54 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275718", "@num": "54", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 54 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275722", "@num": "54", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000684770", "#text": "Loi n°93-1353 du 30 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000347280", "#text": "DECRET94-440", "@sens": "cible", "@cidtexte": "JORFTEXT000000347280", "@nortexte": "BUDR9404194D", "@numtexte": "94-440", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-05-27" }, { "@id": "LEGITEXT000005615920", "#text": "Décret n°94-440 du 27 mai 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000347280", "@nortexte": "BUDR9404194D", "@numtexte": "94-440", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-05-27" }, { "@id": "LEGIARTI000006329438", "@num": "1", "#text": "Décret n°94-440 du 27 mai 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000347280", "@nortexte": "BUDR9404194D", "@numtexte": "94-440", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-05-27" }, { "@id": "LEGIARTI000006329438", "@num": "1", "#text": "Décret n°94-440 du 27 mai 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000347280", "@nortexte": "BUDR9404194D", "@numtexte": "94-440", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-05-27" }, { "@id": "JORFTEXT000000714406", "#text": "DECRET94-687", "@sens": "cible", "@cidtexte": "JORFTEXT000000714406", "@nortexte": "BUDX9400341D", "@numtexte": "94-687", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-04" }, { "@id": "LEGITEXT000005616378", "#text": "Décret n°94-687 du 4 août 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000714406", "@nortexte": "BUDX9400341D", "@numtexte": "94-687", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-04" }, { "@id": "LEGIARTI000006329475", "@num": "1", "#text": "Décret n°94-687 du 4 août 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714406", "@nortexte": "BUDX9400341D", "@numtexte": "94-687", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-04" }, { "@id": "LEGIARTI000006329475", "@num": "1", "#text": "Décret n°94-687 du 4 août 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714406", "@nortexte": "BUDX9400341D", "@numtexte": "94-687", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-04" }, { "@id": "JORFTEXT000000367398", "#text": "LOI94-1162", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319153", "@num": "79", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 79 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319154", "@num": "79", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 79 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000734833", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGITEXT000005617602", "#text": "Arrêté du 19 janvier 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789718", "@num": "1", "#text": "Arrêté du 19 janvier 1995 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789718", "@num": "1", "#text": "Arrêté du 19 janvier 1995 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789729", "@num": "10", "#text": "Arrêté du 19 janvier 1995 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789730", "@num": "11", "#text": "Arrêté du 19 janvier 1995 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789731", "@num": "12", "#text": "Arrêté du 19 janvier 1995 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789732", "@num": "13", "#text": "Arrêté du 19 janvier 1995 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789734", "@num": "14", "#text": "Arrêté du 19 janvier 1995 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789735", "@num": "15", "#text": "Arrêté du 19 janvier 1995 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789736", "@num": "16", "#text": "Arrêté du 19 janvier 1995 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789738", "@num": "17", "#text": "Arrêté du 19 janvier 1995 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789737", "@num": "17", "#text": "Arrêté du 19 janvier 1995 - art. 17 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789739", "@num": "18", "#text": "Arrêté du 19 janvier 1995 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789740", "@num": "19", "#text": "Arrêté du 19 janvier 1995 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789720", "@num": "2", "#text": "Arrêté du 19 janvier 1995 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789719", "@num": "2", "#text": "Arrêté du 19 janvier 1995 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789741", "@num": "20", "#text": "Arrêté du 19 janvier 1995 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789742", "@num": "21", "#text": "Arrêté du 19 janvier 1995 - art. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789744", "@num": "22", "#text": "Arrêté du 19 janvier 1995 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789745", "@num": "23", "#text": "Arrêté du 19 janvier 1995 - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789747", "@num": "24", "#text": "Arrêté du 19 janvier 1995 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789746", "@num": "24", "#text": "Arrêté du 19 janvier 1995 - art. 24 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789748", "@num": "25", "#text": "Arrêté du 19 janvier 1995 - art. 25 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789749", "@num": "26", "#text": "Arrêté du 19 janvier 1995 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789750", "@num": "27", "#text": "Arrêté du 19 janvier 1995 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789751", "@num": "28", "#text": "Arrêté du 19 janvier 1995 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789752", "@num": "29", "#text": "Arrêté du 19 janvier 1995 - art. 29 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789721", "@num": "3", "#text": "Arrêté du 19 janvier 1995 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789723", "@num": "4", "#text": "Arrêté du 19 janvier 1995 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789724", "@num": "5", "#text": "Arrêté du 19 janvier 1995 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789725", "@num": "6", "#text": "Arrêté du 19 janvier 1995 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789726", "@num": "7", "#text": "Arrêté du 19 janvier 1995 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789727", "@num": "8", "#text": "Arrêté du 19 janvier 1995 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789728", "@num": "9", "#text": "Arrêté du 19 janvier 1995 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "JORFTEXT000000166739", "#text": "LOI95-116", "@sens": "cible", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "JORFTEXT000000554286", "#text": "DECRET95-939", "@sens": "cible", "@cidtexte": "JORFTEXT000000554286", "@nortexte": "ECOL9500070D", "@numtexte": "95-939", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-21" }, { "@id": "LEGITEXT000005619288", "#text": "Décret n°95-939 du 21 août 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000554286", "@nortexte": "ECOL9500070D", "@numtexte": "95-939", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-21" }, { "@id": "LEGIARTI000006329783", "@num": "1", "#text": "Décret n°95-939 du 21 août 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000554286", "@nortexte": "ECOL9500070D", "@numtexte": "95-939", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-21" }, { "@id": "LEGIARTI000006329783", "@num": "1", "#text": "Décret n°95-939 du 21 août 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000554286", "@nortexte": "ECOL9500070D", "@numtexte": "95-939", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-21" }, { "@id": "JORFTEXT000000737962", "#text": "DECRET95-1056", "@sens": "cible", "@cidtexte": "JORFTEXT000000737962", "@nortexte": "SPSS9502389D", "@numtexte": "95-1056", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-09-21" }, { "@id": "JORFTEXT000000737895", "#text": "DECRET95-1058", "@sens": "cible", "@cidtexte": "JORFTEXT000000737895", "@nortexte": "SPSS9502390D", "@numtexte": "95-1058", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-09-22" }, { "@id": "JORFTEXT000000191321", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000191321", "@nortexte": "ECOT9520020A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-12-15" }, { "@id": "JORFTEXT000000191068", "#text": "LOI95-1346", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGITEXT000005620948", "#text": "Arrêté du 26 avril 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000559576", "@nortexte": "ACVA9510020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-26" }, { "@id": "LEGIARTI000006790505", "@num": "3", "#text": "Arrêté du 26 avril 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000559576", "@nortexte": "ACVA9510020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-26" }, { "@id": "LEGIARTI000006790506", "@num": "4", "#text": "Arrêté du 26 avril 1996 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000559576", "@nortexte": "ACVA9510020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-26" }, { "@id": "JORFTEXT000000192528", "#text": "DECRET96-556", "@sens": "cible", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "JORFTEXT000000380034", "#text": "LOI96-1181", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000565106", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGITEXT000005623117", "#text": "Arrêté du 13 mars 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790802", "@num": "1", "#text": "Arrêté du 13 mars 1997 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790802", "@num": "1", "#text": "Arrêté du 13 mars 1997 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790803", "@num": "1", "#text": "Arrêté du 13 mars 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790803", "@num": "1", "#text": "Arrêté du 13 mars 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790813", "@num": "10", "#text": "Arrêté du 13 mars 1997 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790814", "@num": "10 bis", "#text": "Arrêté du 13 mars 1997 - art. 10 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790814", "@num": "10 bis", "#text": "Arrêté du 13 mars 1997 - art. 10 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790815", "@num": "11", "#text": "Arrêté du 13 mars 1997 - art. 11 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790816", "@num": "11", "#text": "Arrêté du 13 mars 1997 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790817", "@num": "12", "#text": "Arrêté du 13 mars 1997 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790818", "@num": "13", "#text": "Arrêté du 13 mars 1997 - art. 13 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790819", "@num": "13", "#text": "Arrêté du 13 mars 1997 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790820", "@num": "14", "#text": "Arrêté du 13 mars 1997 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790821", "@num": "15", "#text": "Arrêté du 13 mars 1997 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790822", "@num": "16", "#text": "Arrêté du 13 mars 1997 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790823", "@num": "17", "#text": "Arrêté du 13 mars 1997 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790824", "@num": "18", "#text": "Arrêté du 13 mars 1997 - art. 18 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790825", "@num": "18", "#text": "Arrêté du 13 mars 1997 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790826", "@num": "19", "#text": "Arrêté du 13 mars 1997 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790804", "@num": "2", "#text": "Arrêté du 13 mars 1997 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790827", "@num": "20", "#text": "Arrêté du 13 mars 1997 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790828", "@num": "20", "#text": "Arrêté du 13 mars 1997 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790829", "@num": "21", "#text": "Arrêté du 13 mars 1997 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790830", "@num": "21", "#text": "Arrêté du 13 mars 1997 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790831", "@num": "22", "#text": "Arrêté du 13 mars 1997 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790832", "@num": "23", "#text": "Arrêté du 13 mars 1997 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790805", "@num": "3", "#text": "Arrêté du 13 mars 1997 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790806", "@num": "4", "#text": "Arrêté du 13 mars 1997 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790807", "@num": "4", "#text": "Arrêté du 13 mars 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790808", "@num": "5", "#text": "Arrêté du 13 mars 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790809", "@num": "6", "#text": "Arrêté du 13 mars 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790810", "@num": "7", "#text": "Arrêté du 13 mars 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790811", "@num": "8", "#text": "Arrêté du 13 mars 1997 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006790812", "@num": "9", "#text": "Arrêté du 13 mars 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "JORFTEXT000000753121", "#text": "LOI97-1239", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "JORFTEXT000000569621", "#text": "LOI97-1269", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000373975", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000373975", "@nortexte": "DEFC9850012A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-04" }, { "@id": "LEGITEXT000005625765", "#text": "Arrêté du 4 mai 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000373975", "@nortexte": "DEFC9850012A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-04" }, { "@id": "JORFTEXT000000392993", "#text": "LOI98-1194", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "JORFTEXT000000209044", "#text": "LOI98-1266", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000383681", "#text": "Décret99-1004", "@sens": "cible", "@cidtexte": "JORFTEXT000000383681", "@nortexte": "MESS9923575D", "@numtexte": "99-1004", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-01" }, { "@id": "JORFTEXT000000400546", "#text": "LOI2000-656", "@sens": "cible", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "JORFTEXT000000401869", "#text": "Décret2000-714", "@sens": "cible", "@cidtexte": "JORFTEXT000000401869", "@nortexte": "DEFP9952026D", "@numtexte": "2000-714", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-27" }, { "@id": "LEGIARTI000006320800", "@num": "19", "#text": "Loi - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000771345", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000771345", "@nortexte": "DEFD0102190A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-03-13" }, { "@id": "LEGIARTI000006399774", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399778", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399777", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399775", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399776", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399779", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "JORFTEXT000000273196", "#text": "LOI2006-1771", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000020077166", "@num": "Etat A", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. Etat A (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGITEXT000020522684", "#text": "Décret n°2009-404\n du 15 avril 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020521930", "@nortexte": "PRMX0903263D", "@numtexte": "2009-404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-15" }, { "@id": "LEGIARTI000006306024", "@num": "1390", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1390 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306024", "@num": "1390", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1390 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306025", "@num": "1390", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1390 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306031", "@num": "1391", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1391 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306030", "@num": "1391", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1391 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306030", "@num": "1391", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1391 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306033", "@num": "1391 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1391 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311609", "@num": "1414", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311610", "@num": "1414", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307878", "@num": "151 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306661", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306651", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306652", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306653", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306659", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306658", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306649", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306650", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306657", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306647", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306656", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306654", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306660", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306664", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306663", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306655", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306648", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306665", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306662", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306666", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021727095", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306613", "@num": "1609 quinquies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 quinquies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306616", "@num": "1609 quinquies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 quinquies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306615", "@num": "1609 quinquies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 quinquies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306614", "@num": "1609 quinquies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 quinquies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308167", "@num": "163 bis C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313787", "@num": "1762", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303280", "@num": "199 terdecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 terdecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308750", "@num": "223 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309257", "@num": "238 bis HA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307566", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302368", "@num": "39 octies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 octies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302369", "@num": "39 octies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 octies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307722", "@num": "41", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 41 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310776", "@num": "726", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 726 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310827", "@num": "733", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 733 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302575", "@num": "83 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307187", "@num": "93 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305656", "@num": "964", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 964 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797233", "@num": "L262-26", "#text": "Code de l'action sociale et des familles - art. L262-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006906116", "@num": "R262-6", "#text": "Code de l'action sociale et des familles - art. R262-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006906117", "@num": "R262-6", "#text": "Code de l'action sociale et des familles - art. R262-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006906118", "@num": "R262-6", "#text": "Code de l'action sociale et des familles - art. R262-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740188", "@num": "L135-2", "#text": "Code de la sécurité sociale. - art. L135-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740179", "@num": "L135-2", "#text": "Code de la sécurité sociale. - art. L135-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740186", "@num": "L135-2", "#text": "Code de la sécurité sociale. - art. L135-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740193", "@num": "L135-2", "#text": "Code de la sécurité sociale. - art. L135-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740189", "@num": "L135-2", "#text": "Code de la sécurité sociale. - art. L135-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740183", "@num": "L135-2", "#text": "Code de la sécurité sociale. - art. L135-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740182", "@num": "L135-2", "#text": "Code de la sécurité sociale. - art. L135-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740181", "@num": "L135-2", "#text": "Code de la sécurité sociale. - art. L135-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740190", "@num": "L135-2", "#text": "Code de la sécurité sociale. - art. L135-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740194", "@num": "L135-2", "#text": "Code de la sécurité sociale. - art. L135-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740180", "@num": "L135-2", "#text": "Code de la sécurité sociale. - art. L135-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740187", "@num": "L135-2", "#text": "Code de la sécurité sociale. - art. L135-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740191", "@num": "L135-2", "#text": "Code de la sécurité sociale. - art. L135-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740184", "@num": "L135-2", "#text": "Code de la sécurité sociale. - art. L135-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740185", "@num": "L135-2", "#text": "Code de la sécurité sociale. - art. L135-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740192", "@num": "L135-2", "#text": "Code de la sécurité sociale. - art. L135-2 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740195", "@num": "L135-2", "#text": "Code de la sécurité sociale. - art. L135-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743973", "@num": "L651-2", "#text": "Code de la sécurité sociale. - art. L651-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006746503", "@num": "R135-16", "#text": "Code de la sécurité sociale. - art. R135-16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006746504", "@num": "R135-16", "#text": "Code de la sécurité sociale. - art. R135-16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006746505", "@num": "R135-16-1", "#text": "Code de la sécurité sociale. - art. R135-16-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006746506", "@num": "R135-16-1", "#text": "Code de la sécurité sociale. - art. R135-16-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747395", "@num": "R161-10-1", "#text": "Code de la sécurité sociale. - art. R161-10-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006753264", "@num": "R861-10", "#text": "Code de la sécurité sociale. - art. R861-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006753263", "@num": "R861-10", "#text": "Code de la sécurité sociale. - art. R861-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006753262", "@num": "R861-10", "#text": "Code de la sécurité sociale. - art. R861-10 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006753265", "@num": "R861-10", "#text": "Code de la sécurité sociale. - art. R861-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018052409", "@num": "R861-10", "#text": "Code de la sécurité sociale. - art. R861-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023260052", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315410", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316673", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316671", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316680", "@num": "R*211-2", "#text": "Livre des procédures fiscales - art. R*211-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316682", "@num": "R*211-2", "#text": "Livre des procédures fiscales - art. R*211-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi", "MCS_TXT": { "MC": [ "ECONOMIE", "BUDGET", "BUDGET 1992", "FISCALITE", "CGI", "CODE GENERAL DES IMPOTS", "IMPOT", "CODE DES DOUANES", "CODE DE LA SECURITE SOCIALE", "CODE RURAL", "LIVRE DES PROCEDURES FISCALES", "CODE DES PENSIONS MILITAIRES D'INVALIDITE ET DES VICTIMES DE LA GUERRE", "CODE DES COMMUNES", "CODE DU TRAVAIL", "PROJET DE LOI", "LOI DE FINANCES", "LOI DE FINANCES POUR 1992" ] }, "TITREFULL": "LOI de finances pour 1992 (n° 91-1322 du 30 décembre 1991 (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000356342", "NOR": "ECOX9100159L", "NUM": "91-1322", "DATE_PUBLI": "1991-12-31", "DATE_TEXTE": "1991-12-30", "NUM_PARUTION": 304, "ORIGINE_PUBLI": "JORF n°304 du 31 décembre 1991", "PAGE_DEB_PUBLI": 17217, "PAGE_FIN_PUBLI": 17456 } }, "META_COMMUN": { "ID": "JORFTEXT000000356342", "URL": "texte/version/JORF/TEXT/00/00/00/35/63/JORFTEXT000000356342.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9911322" } }, "RECT": { "CONTENU": "RECT. JO DU 27-02-1992 P2968" }, "VISAS": { "CONTENU": "

L'Assemblée nationale et le Sénat ont délibéré,

L'Assemblée nationale a adopté,

Vu la décision du Conseil constitutionnel n° 91-302 DC en date du 30 décembre 1991,

Le Président de la République promulgue la loi dont la teneur suit :
\n

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 30 décembre 1991.
\n

FRANCOIS MITTERRAND

Par le Président de la République:

Le Premier ministre,
EDITH CRESSON

Le ministre d'Etat, ministre de l'économie,

des finances et du budget,

PIERRE BEREGOVOY

Le ministre délégué au budget,
MICHEL CHARASSE" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000356342", "cible": true, "cidtexte": "JORFTEXT000000356342", "id": "LEGIARTI000006318240", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006318240", "liens_entrants": true }

Article 98 AUTONOME VIGUEUR, en vigueur depuis le 31/12/1991 (LOI de finances pour 1992 (n° 91-1322 du 30 décembre 1991) (1))