{ "article": { "LEGIARTI000006318300": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "18", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006318300", "URL": "article/LEGI/ARTI/00/00/06/31/83/LEGIARTI000006318300.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFJXXXXXX018AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000355987", "#text": "LOI 91-1323 1991-12-30 Finances rectificative pour 1992 JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006307970", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000355987", "@nor": "ECOX9100184L", "@num": "91-1323", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1991 (n° 91-1323 du 30 décembre 1991) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000355987", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 91-1323 du 30 décembre 1991 de finances rectificative pour 1991 (1)", "@debut": "1991-12-31", "@id_txt": "LEGITEXT000006078469", "@c_titre_court": "Loi n° 91-1323 du 30 décembre 1991" } ], "@date_publi": "1991-12-31", "@date_signature": "1991-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006318300", "@fin": "2999-01-01", "@num": "18", "@etat": "VIGUEUR", "@debut": "1991-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. - Cette disposition s'applique à compter de l'imposition des revenus de 1992.
" } }, "LEGIARTI000006307970": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "158", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006307970", "URL": "article/LEGI/ARTI/00/00/06/30/79/LEGIARTI000006307970.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0158AAXXXXXAL" } }, "LIENS": { "LIEN": [ { "#text": "CGI 12, 13, 14 à 33 quinquies, 157, 125 A, 132 ter qui, 199 undecies, 156, 197, 163 octies, 34 à 61 A, 302 ter à 302 septies, 302 septies A bis, 63 à 78, 92 à 103, 62, 39 duodecies, 39 terdecies 1 2, 39 quindecies, 93 quater, 170, 1649 quater C à 164", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 ZH", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000522557", "#text": "Loi 77-486 1977-05-13", "@sens": "source", "@cidtexte": "JORFTEXT000000522557", "@numtexte": "77-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-05-13" }, { "@id": "JORFTEXT000000886676", "#text": "Loi 79-594 1979-07-13", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "JORFTEXT000000691996", "#text": "Loi 83-1 1983-01-03 art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000000691996", "@numtexte": "83-1", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-03" }, { "@id": "JORFTEXT000000320661", "#text": "Loi 84-578 1984-07-09", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006318300", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318171", "@num": "33", "#text": "Loi - art. 33 () 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": "LEGIARTI000037949589", "@num": "15", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000017856303", "@num": "6", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000022126171", "@num": "Annexe", "#text": "Arrêté du 7 avril 2010 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022125004", "@nortexte": "BCRL1008862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-07" }, { "@id": "LEGIARTI000029387076", "@num": "151", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 151 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000039400970", "@num": "151-1", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 151-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000033627903", "#text": "Arrêté du 22 novembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033624756", "@nortexte": "ECFE1622351A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-22" }, { "@id": "LEGIARTI000039400180", "@num": "15", "#text": "Décret n°2019-1193 du 19 novembre 2019 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000039397838", "@nortexte": "ECOE1915575D", "@numtexte": "2019-1193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-19" }, { "@id": "LEGITEXT000043082298", "#text": "Arrêté du 18 janvier 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043080578", "@nortexte": "TRAA2100080A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-18" }, { "@id": "LEGIARTI000043082306", "@num": "1", "#text": "Arrêté du 18 janvier 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043080578", "@nortexte": "TRAA2100080A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-18" }, { "@id": "LEGIARTI000006296139", "@num": "371 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019493914", "@num": "15", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025349569", "@num": "11", "#text": "Code de déontologie des professionnels de l'exp... - art. 11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074510", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021632267", "@num": "R351-5", "#text": "Code de la construction et de l'habitation. - art. R351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031694587", "@num": "R351-7", "#text": "Code de la construction et de l'habitation. - art. R351-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038878963", "@num": "R822-19", "#text": "Code de la construction et de l'habitation. - art. R822-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045920163", "@num": "R822-4", "#text": "Code de la construction et de l'habitation. - art. R822-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683707", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390283", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. L136-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023272085", "@num": "L136-4", "#text": "Code de la sécurité sociale. - art. L136-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354506", "@num": "L136-6-1", "#text": "Code de la sécurité sociale. - art. L136-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020986739", "@num": "R831-6", "#text": "Code de la sécurité sociale. - art. R831-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902982", "@num": "L3315-1", "#text": "Code du travail - art. L3315-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648992", "@num": "L352-3", "#text": "Code du travail - art. L352-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048600528", "@num": "L5428-1", "#text": "Code du travail - art. L5428-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091704", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548871", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288741", "@num": "163 bis", "#text": "Code général des impôts, CGI. - art. 163 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815879", "@num": "1649 quater L", "#text": "Code général des impôts, CGI. - art. 1649 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768541", "@num": "1649 quater N", "#text": "Code général des impôts, CGI. - art. 1649 quater N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046674017", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623321", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025841946", "@num": "1767", "#text": "Code général des impôts, CGI. - art. 1767 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764749", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826509", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159431", "@num": "199 undecies C", "#text": "Code général des impôts, CGI. - art. 199 undecies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909847", "@num": "200 A", "#text": "Code général des impôts, CGI. - art. 200 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374360", "@num": "204", "#text": "Code général des impôts, CGI. - art. 204 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354271", "@num": "204 F", "#text": "Code général des impôts, CGI. - art. 204 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622843", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304154", "@num": "243 bis", "#text": "Code général des impôts, CGI. - art. 243 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328024", "@num": "77 A", "#text": "Code général des impôts, CGI. - art. 77 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238542", "@num": "371 W", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 W (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238680", "@num": "371 Z quaterdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238757", "@num": "371 bis B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033230802", "@num": "371 bis C bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis C bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182220", "@num": "371 bis D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022006324", "@num": "371 bis E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022006313", "@num": "371 bis I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296693", "@num": "39 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042161123", "@num": "41 sexdecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297820", "@num": "41 sexdecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297829", "@num": "41 sexdecies I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300305", "@num": "23 H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032360385", "@num": "L371-8", "#text": "Code rural - art. L371-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683906", "@num": "L731-15", "#text": "Code rural et de la pêche maritime - art. L731-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1991-12-30 5F-3-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006314936", "@num": "L1", "#text": "Livre des procédures fiscales - art. L1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315613", "@num": "L2", "#text": "Livre des procédures fiscales - art. L2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315615", "@num": "L3", "#text": "Livre des procédures fiscales - art. L3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315617", "@num": "L4", "#text": "Livre des procédures fiscales - art. L4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315619", "@num": "L5", "#text": "Livre des procédures fiscales - art. L5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314937", "@num": "L6", "#text": "Livre des procédures fiscales - art. L6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315621", "@num": "L7", "#text": "Livre des procédures fiscales - art. L7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314938", "@num": "L8", "#text": "Livre des procédures fiscales - art. L8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 91-1323 1991-12-31 art. 18", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191588", "@fin": "2999-01-01", "#text": "I : Revenu imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179574", "@fin": "2999-01-01", "#text": "2e Sous-section : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts 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"158", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701811", "@fin": "2017-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815958", "@fin": "2017-05-05", "@num": "158", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034597100", "@fin": "2018-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427638", "@fin": "2018-06-23", "@num": "158", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037099717", "@fin": "2018-12-31", "@num": "158", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987843", "@fin": "2019-06-08", "@num": "158", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687554", "@fin": "2019-10-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836594", "@fin": "2019-12-31", "@num": "158", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468289", "@fin": "2020-07-25", "@num": "158", "@etat": "MODIFIE", "@debut": "2019-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042158853", "@fin": "2020-12-31", "@num": "158", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909707", "@fin": "2021-06-12", "@num": "158", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662629", "@fin": "2022-05-07", "@num": "158", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045768992", "@fin": "2023-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983195", "@fin": "2023-06-03", "@num": "158", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622551", "@fin": "2024-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042978882", "@fin": "2024-06-02", "@num": "158", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641834", "@fin": "2999-01-01", "@num": "158", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les revenus nets des diverses catégories entrant dans la composition du revenu net global sont évalués d'après les règles fixées aux articles 12 et 13 et dans les conditions prévues aux 2 à 6 ci-après, sans qu'il y ait lieu de distinguer suivant que ces revenus ont leur source en France ou hors de France.
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Toutefois, en ce qui concerne les entreprises et exploitations situées hors de France, les règles fixées par le présent code pour la détermination forfaitaire des bénéfices imposables ne sont pas applicables.
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2. Le revenu net foncier est déterminé conformément aux disposition des articles 14 à 33 quinquies.
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3. Les revenus de capitaux mobiliers comprennent tous les revenus visés au VII de la 1ère sous-section de la présente section, à l'exception des revenus expressément affranchis de l'impôt en vertu de l'article 157 et des revenus ayant supporté le prélèvement visé à l'article 125 A.
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Lorsqu'ils sont payables en espèces les revenus visés à l'alinéa précédent sont soumis à l'impôt sur le revenu au titre de l'année soit de leur paiement en espèces ou par chèques, soit de leur inscription au crédit d'un compte.
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Pour l'assiette de l'impôt sur le revenu des années antérieures à 1986, il est opéré un abattement de 5.000 F par an et par foyer fiscal sur la somme des revenus imposables, provenant de titres participatifs ou de valeurs mobilières à revenu fixe émis en France et inscrits à la cote officielle d'une bourse de valeurs française, et d'intérêts servis sur les versements effectués dans les fonds salariaux. Toutefois, ces dispositions ne s'appliquent pas aux valeurs assorties d'une clause d'indexation et dont la liste est fixée par arrêté du ministre de l'économie et des finances (1). Un décret fixera, en tant que de besoin, les conditions d'application du présent alinéa.
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L'abattement prévu au troisième alinéa est opéré sur les revenus des obligations mentionnées à l'article 132 ter qui ont été remises en échange d'actions de sociétés concernées par l'extension du secteur public.
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En outre, pour l'assiette de l'impôt sur le revenu dû au titre des années 1978 et suivantes, un abattement de 1.000 F par an et par foyer fiscal est opéré sur les intérêts de l'emprunt d'Etat 8,80 % 1977 autorisé par la loi n° 77-486 du 13 mai 1977.
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Pour l'assiette de l'impôt sur le revenu des années antérieures à 1986, il est opéré un abattement de 3.000 F par an et par foyer fiscal sur le montant imposable des revenus correspondant à des dividendes d'actions émises en France. Toutefois, cet abattement ne peut être effectué sur le montant des revenus d'actions souscrites avec le bénéfice de la réduction d'impôt prévue à l'article 199 undecies. Le bénéfice de cette disposition est réservé aux contribuables dont le revenu net global défini à l'article 156 n'excède pas la limite de la dixième tranche du barème prévu à l'article 197-I, ce chiffre étant arrondi à la dizaine de milliers de francs supérieure.
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Les abattements prévus aux troisième, quatrième, cinquième et sixième alinéas du présent paragraphe peuvent, le cas échéant, être utilisés, en tout ou partie, par les porteurs de parts de fonds communs de placement (2), lors de l'imposition en leur nom des produits répartis par le fonds.
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Pour l'assiette de l'impôt sur le revenu dû au titre des années 1986 et 1987, il est opéré sur la somme des revenus imposables un abattement annuel de 5.000 F pour une personne célibataire, veuve ou divorcée, de 8.000 F si cette personne est âgée de plus de soixante-cinq ans et de 10.000 F pour un couple marié. Cet abattement s'applique aux revenus compris dans le champ d'application des abattements cités aux troisième et sixième alinéas.
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Pour l'imposition des revenus des années 1988 et suivantes, l'abattement prévu au huitième alinéa du présent paragraphe est de 8.000 F pour les contribuables célibataires, veufs ou divorcés et de 16.000 F pour les contribuables mariés soumis à imposition commune. Il ne s'applique pas aux revenus d'actions qui ne répondent pas aux conditions prévues par la première phrase du 1° de l'article 163 octies lorsqu'ils sont encaissés par des personnes qui détiennent, directement ou indirectement, plus de 35 p. 100 des droits sociaux dans la société distributrice. Pour l'application de cette disposition, les droits sociaux appartenant au conjoint sont considérés comme détenus indirectement.
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4. Les bénéfices des professions industrielles, commerciales, artisanales et ceux de l'exploitation minière sont déterminés conformément aux dispositions des articles 34 à 61 A, 302 ter à 302 septies et 302 septies A bis du présent code et des articles L 5, L 6 et L 8 du livre des procédures fiscales ; les rémunérations mentionnées à l'article 62 sont déterminées conformément aux dispositions de cet article ; les bénéfices de l'exploitation agricole sont déterminées conformément aux dispositions des articles 63 à 78 du présent code et des articles L 1 à L 4du livre des procédures fiscales ; les bénéfices tirés de l'exercice d'une profession non commerciale sont déterminés conformément aux dispositions des articles 92 à 103 du présent code et des articles L 7 et L 8 du livre des procédures fiscales. Toutefois, les plus-values à long terme définies aux articles 39 duodecies et 39 terdecies-1 sont distraites des bénéfices en vue d'être distinctement taxées à l'impôt sur le revenu dans les conditions prévues aux articles 39 terdecies-2, 39 quindecies et 93 quater.
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Dans le cas des entreprises industrielles, commerciales, artisanales ou agricoles qui sont soumises à l'impôt d'après leur bénéfice réel et dont les résultats d'ensemble comprennent des revenus relevant de plusieurs catégories ou provenant d'exploitations situées hors de France, il est fait état de ces résultats d'ensemble sans qu'il y ait lieu de les décomposer entre leurs divers éléments dans la déclaration prévue à l'article 170.
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4 bis. Les adhérents des centres de gestion et associations agréés définis aux articles 1649 quater C à 1649 quater H ainsi que les membres d'un groupement ou d'une société visés aux articles 8 à 8 quater adhérant à l'un de ces organismes bénéficient d'un abattement de 20 % sur leurs bénéfices déclarés soumis à un régime réel d'imposition ou au régime prévu à l'article 68 F.
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Le taux de l'abattement est ramené à 10 % pour la fraction du bénéfice qui excède la limite fixée au cinquième alinéa du a du 5. Aucun abattement n'est appliqué sur la fraction du bénéfice qui excède la limite fixée au sixième alinéa du a du 5.
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Les limitations du montant de l'abattement résultant de l'application de l'alinéa précédent sont opérées sur la totalité du revenu net professionnel déclaré par une même personne physique, dans une même catégorie de revenus.
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Aucun abattement n'est appliqué à la partie des bénéfices résultant d'un redressement, sauf lorsque ce redressement fait suite à une déclaration rectificative souscrite spontanément par l'adhérent.
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L'abattement n'est pas appliqué lorsque la déclaration professionnelle, la déclaration d'ensemble des revenus ou les déclarations de chiffre d'affaires n'ont pas été souscrites dans les délais et qu'il s'agit de la deuxième infraction successive concernant la même catégorie de déclaration.
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L'établissement de la mauvaise foi d'un adhérent à l'occasion d'un redressement relatif à l'impôt sur le revenu ou à la taxe sur la valeur ajoutée auxquels il est soumis du fait de son activité professionnelle entraîne la perte de l'abattement et de la réduction d'impôt prévue à l'article 199 quater B du présent code, pour l'année au titre de laquelle le redressement est effectué.
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4 ter. (Sans objet).
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5. a. Les revenus provenant de traitements publics et privés, indemnités, émoluments, salaires et pensions ainsi que de rentes viagères autres que celles mentionnées au 6 sont déterminés conformément aux dispositions des articles 79 à 90.
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Les pensions et retraites font l'objet d'un abattement de 10 % qui ne peut, pour l'imposition des revenus de 1983, excéder 21.400 F. Ce plafond est applicable au montant des pensions et retraites perçues par les membres du foyer fiscal. Il est revalorisé chaque année dans la même proportion que la limite de la première tranche du barème de l'impôt sur le revenu ; le montant obtenu est arrondi, s'il y a lieu, à la centaine de francs supérieure (3).
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L'abattement indiqué à l'alinéa précédent ne peut être inférieur à 1.800 F, sans pouvoir excéder le montant brut des pensions et retraites. Cette disposition s'applique au montant des pensions ou retraites perçu par chaque retraité ou pensionné membre du foyer fiscal. La somme de 1 800 F est révisée chaque année dans la même proportion que la septième tranche du barème de l'impôt sur le revenu (4).
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Le revenu net obtenu en application de l'article 83 et, en ce qui concerne les pensions et retraites après application des dispositions des deuxième et troisième alinéas ci-dessus, n'est retenu dans les bases de l'impôt sur le revenu que pour 80 % de son montant.
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Par exception aux dispositions de l'alinéa précédent, l'ensemble des salaires et indemnités accessoires supérieurs à 440.000 F alloués par une ou plusieurs sociétés à une personne qui détient, directement ou indirectement, plus de 35 p. 100 des droits sociaux sont retenus, pour la fraction excédant 440.000 F, à raison de 90 p. 100 de leur montant, net de frais professionnels (5). Pour l'application de cette disposition, les droits sociaux appartenant au conjoint sont considérés comme détenus indirectement.
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Aucun abattement n'est pratiqué sur la fraction du montant des salaires, net de frais professionnels, et pensions qui excède 460.000 F pour l'imposition des revenus de 1982 et 1983. Cette limite est relevée chaque année dans la même proportion que le plafond de la déduction forfaitaire de 10 % pour frais professionnels prévu à l'article 83-3° ; le montant obtenu est arrondi le cas échéant au millier de francs supérieur (6);
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b. Les dispositions du a sont applicables aux allocations versées aux travailleurs privés d'emploi mentionnées à l'article 231 bis D, premier et troisième alinéas, ainsi qu'aux participations en espèces et, à compter du 1er janvier 1991, aux dividendes des actions de travail, alloués aux travailleurs mentionnés au 18° bis de l'article 81, lorsque ces sommes sont imposables ;
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c. Lorsque, étant en instance de séparation de corps ou de divorce, les époux font l'objet d'impositions distinctes par application des dispositions de l'article 6-4-b, la provision alimentaire qui est allouée à l'un d'eux pour son entretien et celui des enfants dont il a la charge est comptée dans les revenus imposables de l'intéressé.
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d. En cas de retrait de tout ou partie des sommes figurant sur un plan d'épargne en vue de la retraite ou de versement d'une pension présentant ou non un caractère viager, les dispositions du a sont applicables aux sommes retirées ou à la pension perçue.
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Lorsque le retrait dépasse une somme fixée par décret (7), le contribuable peut demander l'application du système prévu à l'article 150 R, sans fractionnement du paiement.
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Les abattements prévus au a ne s'appliquent qu'à l'excédent des sommes retirées et des pensions perçues au cours de l'année sur le total des versements effectués sur un plan d'épargne en vue de la retraite au cours de l'année et de l'année précédente, sauf si le retrait ou le versement de la pension intervient à partir du soixantième anniversaire du contribuable ou de l'un des époux soumis à imposition commune.
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e. Pour l'établissement de l'impôt des redevables pensionnés au 31 décembre 1986 dont la pension a fait l'objet d'un premier versement mensuel en 1987, la déclaration porte chaque année sur les arrérages correspondant à la période de douze mois qui suit la période à laquelle se rapportent les arrérages imposables au titre de l'année précédente.
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Pour l'application de cette règle, les arrérages échus en 1987 son répartis également sur le nombre de mois auxquels ils correspondent, arrondi au nombre entier le plus proche.
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6. Les rentes viagères constituées à titre onéreux ne sont considérées comme un revenu, pour l'application de l'impôt sur le revenu dû par le crédirentier, que pour une fraction de leur montant. Cette fraction, déterminée d'après l'âge du crédirentier lors de l'entrée en jouissance de la rente, est fixée :
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- à 70 % si l'intéressé est âgé de moins de 50 ans ;
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- à 50 % s'il est âgé de 50 à 59 ans inclus ;
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- à 40 % s'il est âgé de 60 à 69 ans inclus ;
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- à 30 % s'il est âgé de plus de 69 ans.
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La fraction de rentes viagères définie ci-dessus est imposée dans les mêmes conditions que les revenus énumérés à l'article 124.
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Ces dispositions ne sont pas applicables aux arrérages correspondant aux cotisations ayant fait l'objet de la déduction prévue à l'article 83-1° bis.
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(1) Annexe IV, art. 6 ter.
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(2) Loi n° 79-594 du 13 juillet 1979, modifiée par la loi n° 83-1 du 3 janvier 1983, art. 23 (JO des 2, 3 et 4) ; loi 84-578 du 9 juillet 1984 art. 8 II (J.O. du 11).
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(3) Plafond fixé à 28.400 F pour l'imposition des revenus de 1990 et à 27.500 F pour l'imposition des revenus de 1989.
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(4) Cette disposition s'applique à compter de l'imposition des revenus de 1992.
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(5) Limite applicable pour l'imposition des revenus de 1991. Cette limite était fixée à 426.400 F pour l'imposition des revenus de 1990.
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(6) Limite portée à 607.000F pour les revenus de 1990 et à 588.000 F pour les revenus de 1989.
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(7) Annexe III, art. 41 ZH.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006307970", "cible": false, "cidtexte": "JORFTEXT000000355987", "id": "LEGIARTI000006318300", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000355987": { "SM": { "CONTENU": "Modification du code général des impôts, du code des douanes, du code de la construction et de l'habitation. Modification de la loi de finances pour 1979 (n° 78-1239 du 29 décembre 1978) : modification de l'article 92. Modification de la loi de finances pour 1987 (n° 86-1317 du 30 décembre 1986) : création de l'article 45. Modification de la loi de finances pour 1984 (no 83-1179 du 29 décembre 1983) : modification de l'article 36. Modification de la loi n° 90-669 du 30 juillet 1990 relative à la révision générale des évaluations des immeubles retenus pour la détermination des bases des impôts directs locaux : modification des articles 20, 52. Modification de la loi n° 83-636 du 13 juillet 1983 portant modification du statut des agglomérations nouvelles : modification de l'article 25. Transposition complète de la directive 90/435/CEE du Conseil, du 23 juillet 1990, concernant le régime fiscal commun applicable aux sociétés mères et filiales d'États membres différents." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ARTICLES INCORPORES ET CODIFIES DANS LE:
CGI: 16,17-IV ET 17-V,18,20-I,23-II ET 23-III,31-III,32,33,45-II ET 45-III,48-I ET 48-IV,57,62,43,38,A DATER DU 18-08-1993: ART. 57-VII,40;
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art. 61 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318349", "@num": "63", "#text": "Loi - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318350", "@num": "64", "#text": "Loi - art. 64 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318289", "@num": "7", "#text": "Loi - art. 7 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318290", "@num": "8", "#text": "Loi - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318291", "@num": "9", "#text": "Loi - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGITEXT000006078469", "#text": "Loi n°91-1323 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000356342", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000175018", "#text": "DECRET92-357", "@sens": "cible", "@cidtexte": "JORFTEXT000000175018", "@nortexte": "BUDF9200008D", "@numtexte": "92-357", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "JORFTEXT000000175256", "#text": "DECRET92-468", "@sens": "cible", "@cidtexte": "JORFTEXT000000175256", "@nortexte": "BUDF9210023D", "@numtexte": "92-468", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-21" }, { "@id": "LEGITEXT000006079168", "#text": "Décret n°92-468 du 21 mai 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000175256", "@nortexte": "BUDF9210023D", "@numtexte": "92-468", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-21" }, { "@id": "LEGIARTI000006328999", "@num": "1", "#text": "Décret n°92-468 du 21 mai 1992 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000175256", "@nortexte": "BUDF9210023D", "@numtexte": "92-468", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-21" }, { "@id": "LEGIARTI000006329000", "@num": "2", "#text": "Décret n°92-468 du 21 mai 1992 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000175256", "@nortexte": "BUDF9210023D", "@numtexte": "92-468", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-21" }, { "@id": "JORFTEXT000000358577", "#text": "DECRET92-553", "@sens": "cible", "@cidtexte": "JORFTEXT000000358577", "@nortexte": "SANH9201045D", "@numtexte": "92-553", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-19" }, { "@id": "JORFTEXT000000358061", "#text": "DECRET92-598", "@sens": "cible", "@cidtexte": "JORFTEXT000000358061", "@nortexte": "LOGC9200003D", "@numtexte": "92-598", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-29" }, { "@id": "JORFTEXT000000174692", "#text": "DECRET92-605", "@sens": "cible", "@cidtexte": "JORFTEXT000000174692", "@nortexte": "BUDF9220520D", "@numtexte": "92-605", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-30" }, { "@id": "JORFTEXT000000177575", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000177575", "@nortexte": "PRMX9210235A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-07-28" }, { "@id": "JORFTEXT000000360394", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000360394", "@nortexte": "PRMX9210240A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-10-02" }, { "@id": "JORFTEXT000000711577", "#text": "DECRET92-1114", "@sens": "cible", "@cidtexte": "JORFTEXT000000711577", "@nortexte": "BUDF9200030D", "@numtexte": "92-1114", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-10-02" }, { "@id": "LEGIARTI000006431282", "@num": "annexe", "#text": "Arrêté du 30 avril 1993 - art. annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000345512", "@nortexte": "INDP9320202A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-04-30" }, { "@id": "LEGIARTI000006431114", "@num": "ANNEXE", "#text": "Arrêté du 23 juin 1993 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179508", "@nortexte": "INDP9320301A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-23" }, { "@id": "JORFTEXT000000545420", "#text": "DECRET93-941", "@sens": "cible", "@cidtexte": "JORFTEXT000000545420", "@nortexte": "BUDF9300024D", "@numtexte": "93-941", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-16" }, { "@id": "LEGITEXT000006082401", "#text": "Décret n°93-941 du 16 juillet 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000545420", "@nortexte": "BUDF9300024D", "@numtexte": "93-941", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-16" }, { "@id": "LEGIARTI000006932726", "@num": "1", "#text": "Décret n°93-941 du 16 juillet 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545420", "@nortexte": "BUDF9300024D", "@numtexte": "93-941", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-16" }, { "@id": "LEGIARTI000006932727", "@num": "2", "#text": "Décret n°93-941 du 16 juillet 1993 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545420", "@nortexte": "BUDF9300024D", "@numtexte": "93-941", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-16" }, { "@id": "JORFTEXT000000545718", "#text": "LOI93-934", "@sens": "cible", "@cidtexte": "JORFTEXT000000545718", "@nortexte": "AGRX9300027L", "@numtexte": "93-934", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-22" }, { "@id": "LEGIARTI000006431131", "@num": "ANNEXE", "#text": "Arrêté du 9 août 1993 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000347389", "@nortexte": "INDP9320400A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-08-09" }, { "@id": "JORFTEXT000000545997", "#text": "DECRET93-1127", "@sens": "cible", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@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": "JORFARTI000001686755", "@num": "49", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 49, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006431331", "@num": "Annexe", "#text": "Arrêté du 29 mars 1994 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000363807", "@nortexte": "INDP9400420A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-03-29" }, { "@id": "JORFTEXT000000730752", "#text": "DECRET94-413", "@sens": "cible", "@cidtexte": "JORFTEXT000000730752", "@nortexte": "BUDF9410042D", "@numtexte": "94-413", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-05-17" }, { "@id": "LEGITEXT000005615865", "#text": "Décret n°94-413 du 17 mai 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000730752", "@nortexte": "BUDF9410042D", "@numtexte": "94-413", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-05-17" }, { "@id": "JORFTEXT000000523453", "#text": "Directive Européenne n°94-46 du 13 octobre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000523453", "@nortexte": "394L0046", "@numtexte": "94-46", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1994-10-13" }, { "@id": "JORFTEXT000000367031", "#text": "DECRET94-974", "@sens": "cible", "@cidtexte": "JORFTEXT000000367031", "@nortexte": "SPSS9403179D", "@numtexte": "94-974", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-11-10" }, { "@id": "JORFTEXT000000530935", "#text": "LOI94-1163", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006431702", "@num": "ANNEXE", "#text": "Arrêté du 8 décembre 1994 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714759", "@nortexte": "INDP9401428A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-12-08" }, { "@id": "LEGIARTI000006431695", "@num": "ANNEXE", "#text": "Arrêté du 8 décembre 1994 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000532133", "@nortexte": "INDP9401427A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-12-08" }, { "@id": "LEGIARTI000006429613", "@num": "ANNEXE", "#text": "Arrêté du 27 avril 1995 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000354740", "@nortexte": "INDP9500520A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-04-27" }, { "@id": "JORFTEXT000000884426", "#text": "du 23 septembre 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000884426", "@nortexte": "MIPP9500871V", "@typelien": "APPLICATION", "@naturetexte": "AVISEURO", "@datesignatexte": "1995-09-23" }, { "@id": "JORFTEXT000000555740", "#text": "LOI95-1347", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006432551", "@num": "ANNEXE", "#text": "Arrêté du 31 juillet 1996 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000174039", "@nortexte": "MIPP9600282A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-31" }, { "@id": "JORFTEXT000000745534", "#text": "DECRET96-759", "@sens": "cible", "@cidtexte": "JORFTEXT000000745534", "@nortexte": "BUDF9610032D", "@numtexte": "96-759", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-23" }, { "@id": "LEGIARTI000006432635", "@num": "ANNEXE", "#text": "Arrêté du 12 septembre 1996 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000195750", "@nortexte": "MIPP9600315A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-09-12" }, { "@id": "JORFTEXT000000380408", "#text": "LOI96-1182", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000570422", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000570422", "@nortexte": "ARTL9700263S", "@numtexte": "97-438", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1997-12-10" }, { "@id": "JORFTEXT000000205563", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000205563", "@nortexte": "ARTL9800088S", "@numtexte": "98-198", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-03-18" }, { "@id": "JORFTEXT000000571921", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000571921", "@nortexte": "ARTL9800087S", "@numtexte": "98-197", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-03-18" }, { "@id": "JORFTEXT000000572860", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000572860", "@nortexte": "ARTL9800207S", "@numtexte": "98-523", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-06-25" }, { "@id": "JORFTEXT000000390544", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000390544", "@nortexte": "ARTL9800208S", "@numtexte": "98-525 du 25 juin 1998", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000391046", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000391046", "@nortexte": "ARTL9800206S", "@numtexte": "98-419", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-06-17" }, { "@id": "JORFTEXT000000329479", "#text": "Décision Européenne du 3 juin 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000329479", "@nortexte": "ARTL9800715S", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-06-03" }, { "@id": "JORFTEXT000000739717", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000739717", "@nortexte": "ARTL9800267S", "@numtexte": "98-718", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-09-02" }, { "@id": "JORFTEXT000000739614", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000739614", "@nortexte": "ARTL9800272S", "@numtexte": "98-733", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-09-02" }, { "@id": "JORFTEXT000000374754", "#text": "DECISION", "@sens": "cible", "@cidtexte": "JORFTEXT000000374754", "@nortexte": "ARTL9800268S", "@numtexte": "98-720", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1998-09-02" }, { "@id": "JORFTEXT000000580717", "#text": "LOI99-1173", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000581002", "#text": "LOI2001-1276", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000240757", "#text": "LOI2004-1485", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000615000", "#text": "LOI2006-1666", "@sens": "cible", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGITEXT000022331895", "#text": "Ordonnance n°2010-638\n du 10 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "JORFTEXT000022330885", "#text": "Ordonnance n°2010-638 du 10 juin 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "JORFARTI000049629765", "@num": "1", "#text": "Décret n°2024-496 du 30 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049629761", "@nortexte": "ECOE2406674D", "@numtexte": "2024-496", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-30" }, { "@id": "LEGIARTI000049632923", "@num": "1", "#text": "Décret n°2024-496 du 30 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049629761", "@nortexte": "ECOE2406674D", "@numtexte": "2024-496", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-30" }, { "@id": "LEGIARTI000006307294", "@num": "124", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 124 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302701", "@num": "150 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302699", "@num": "150 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302697", "@num": "150 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307369", "@num": "150 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302698", "@num": "150 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307375", "@num": "150 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314368", "@num": "150 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311766", "@num": "1519", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1519 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312172", "@num": "1587", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1587 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312944", "@num": "1736", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313869", "@num": "1788 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304073", "@num": "238 septies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 septies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309174", "@num": "242 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 242 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309296", "@num": "256 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 256 B (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307540", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825138", "@num": "L313-1", "#text": "Code de la construction et de l'habitation. - art. L313-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 91-1323 du 30 décembre 1991", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1991", "LOI DE FINANCES RECTIFICATIVE POUR 1991", "LFR 1991", "EQUILIBRE FINANCIER", "FISCALITE", "CODE GENERAL DES IMPOTS", "CGI", "CODE DES DOUANES", "CODE DE LA CONSTRUCTION ET DE L'HABITATION", "CCH", "COLLECTIF", "SOCIETE NATIONALE DES ENTREPRISES DE PRESSE", "SNEP", "SUPPRESSION", "PROJET DE LOI", "DIRECTIVE EUROPEENNE", "TRANSPOSITION COMPLETE" ] }, "TITREFULL": "LOI n° 91-1323 du 30 décembre 1991 de finances rectificative pour 1991 (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000355987", "NOR": "ECOX9100184L", "NUM": "91-1323", "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": 17278, "PAGE_FIN_PUBLI": 17296 } }, "META_COMMUN": { "ID": "JORFTEXT000000355987", "URL": "texte/version/JORF/TEXT/00/00/00/35/59/JORFTEXT000000355987.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1991/12/30/ECOX9100184L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9911323", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1991/12/30/91-1323/jo/texte" } } }, "VISAS": { "CONTENU": "L'Assemblée nationale et le Sénat ont délibéré,
L'Assemblée nationale a adopté,
Le Président de la République promulgue la loi dont la teneur suit:
\n
\n
" }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000355987", "cible": true, "cidtexte": "JORFTEXT000000355987", "id": "LEGIARTI000006318300", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006318300", "liens_entrants": true }

Article 18 AUTONOME VIGUEUR, en vigueur depuis le 31/12/1991 (LOI de finances rectificative pour 1991 (n° 91-1323 du 30 décembre 1991) (1))