{ "article": { "LEGIARTI000006318308": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "26", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006318308", "URL": "article/LEGI/ARTI/00/00/06/31/83/LEGIARTI000006318308.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFJXXXXXX026AAXXXXXXAA" } }, "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": "LEGIARTI000006305368", "@num": "757 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 757 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310887", "@num": "885 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 F (V)", "@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": "LEGIARTI000006318308", "@fin": "2999-01-01", "@num": "26", "@etat": "VIGUEUR", "@debut": "1991-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. Paragraphes modificateurs
\n
III. - Les dispositions du I s'appliquent aux contrats souscrits à compter du 20 novembre 1991.
\n
Les dispositions du II s'appliquent à compter de la période d'imposition s'ouvrant le 1er janvier 1992.
" } }, "LEGIARTI000006305368": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "757 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-12-29", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006305368", "URL": "article/LEGI/ARTI/00/00/06/30/53/LEGIARTI000006305368.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0757ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318308", "@num": "26", "#text": "Loi - art. 26 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000028428399", "@num": "14", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000042852531", "#text": "Décret n°2020-1704 du 24 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042742058", "@nortexte": "ECOE2023776D", "@numtexte": "2020-1704", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-24" }, { "@id": "LEGIARTI000047288653", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Réponse ministérielle 1999-04-30 7G-4-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197321", "@fin": "2999-01-01", "#text": "5 : Sommes versées en vertu de contrats d'assurances en cas de décès", "@debut": "1980-01-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191746", "@fin": "2999-01-01", "#text": "A : Champ d'application des droits de mutation à titre gratuit", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179724", "@fin": "2999-01-01", "#text": "VI : Mutations à titre gratuit", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162631", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305367", "@fin": "1991-12-31", "@num": "757 B", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305368", "@fin": "2001-12-29", "@num": "757 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305369", "@fin": "2016-01-01", "@num": "757 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029098994", "@fin": "2014-12-31", "@num": "757 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062564", "@fin": "2019-10-01", "@num": "757 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836554", "@fin": "2023-03-11", "@num": "757 B", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047288569", "@fin": "2999-01-01", "@num": "757 B", "@etat": "VIGUEUR", "@debut": "2023-03-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Les sommes, rentes ou valeurs quelconques dues directement ou indirectement par un assureur, à raison du décès de l'assuré, donnent ouverture aux droits de mutation par décès suivant le degré de parenté existant entre le bénéficiaire à titre gratuit et l'assuré à concurrence de la fraction des primes versées après l'âge de soixante-dix ans qui excède 200 000 F (1).

II. - Lorsque plusieurs contrats sont conclus sur la tête d'un même assuré, il est tenu compte de l'ensemble des primes versées après le soixante-dixième anniversaire de l'assuré pour l'appréciation de la limite de 200 000 F (1).

III. - Les conditions d'application du présent article et notamment les obligations concernant les informations à fournir par les contribuables et les assureurs sont déterminées par décret en Conseil d'Etat (1).

(1) Ces dispositions s'appliquent aux contrats souscrits à compter du 20 novembre 1991.

(2) Voir les articles 292 A et 292 B de l'annexe II.

" } }, "LEGIARTI000006310887": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 F", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006310887", "URL": "article/LEGI/ARTI/00/00/06/31/08/LEGIARTI000006310887.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AGXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 757 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Jurisprudence 1998-07-09 7S-3-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006318308", "@num": "26", "#text": "Loi - art. 26 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162962", "@fin": "2018-01-01", "#text": "Section II : Assiette de l'impôt", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147067", "@fin": "2018-01-01", "#text": "Chapitre I bis : Impôt de solidarité sur la fortune", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310885", "@fin": "1987-01-01", "@num": "885 F", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310886", "@fin": "1991-12-31", "@num": "885 F", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310887", "@fin": "2014-01-01", "@num": "885 F", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000028447479", "@fin": "2018-01-01", "@num": "885 F", "@etat": "ABROGE", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les primes versées après l'âge de soixante-dix ans au titre des contrats d'assurance non rachetables souscrits à compter du 20 novembre 1991 et la valeur de rachat des contrats d'assurance rachetables sont ajoutées au patrimoine du souscripteur (1).
\n
\n
(1) Ces dispositions s'appliquent à compter de la période d'imposition s'ouvrant le 1er janvier 1992.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006305368", "cible": false, "cidtexte": "JORFTEXT000000355987", "id": "LEGIARTI000006318308", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006310887", "cible": false, "cidtexte": "JORFTEXT000000355987", "id": "LEGIARTI000006318308", "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;
LIVRE DES PROCEDURES FISCALES: 32,35." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000310036", "#text": "Loi n°49-310 du 8 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000310036", "@numtexte": "49-310", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-08" }, { "@id": "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": "JORFTEXT000000299367", "#text": "Décret n° 62-1587 du 29 décembre 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000299367", "@numtexte": "62-1587", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-12-29" }, { "@id": "JORFTEXT000000693424", "#text": "Loi n°70-1199 du 21 décembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFTEXT000000886458", "#text": "LOI n° 78-1239 du 29 décembre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000692492", "#text": "LOI n° 83-636 du 13 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "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": "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": "JORFTEXT000000874479", "#text": "Loi n°86-1318 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000509065", "#text": "Loi n° 88-1201 du 23 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@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": "JORFTEXT000000520956", "#text": "Directive 90/435/CEE du Conseil, du 23 juillet 1990, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000520956", "@nortexte": "31990L0435", "@numtexte": "90-435", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1990-07-23" }, { "@id": "JORFTEXT000000888513", "#text": "Directive 90/434/CEE du Conseil du 23 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000888513", "@nortexte": "390L0434", "@numtexte": "90-434", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1990-07-23" }, { "@id": "JORFTEXT000000533747", "#text": "Loi n° 90-1170 du 29 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000533747", "@nortexte": "PTTX9000123L", "@numtexte": "90-1170", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000344168", "#text": "Loi n°91-411 du 2 mai 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000344168", "@nortexte": "MERX9000094L", "@numtexte": "91-411", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-05-02" }, { "@id": "LEGIARTI000006624291", "@num": "19", "#text": "Loi n°91-411 du 2 mai 1991 - art. 19 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000344168", "@nortexte": "MERX9000094L", "@numtexte": "91-411", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1991-05-02" }, { "@id": "JORFTEXT000000172847", "#text": "Loi n°91-650 du 9 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@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": "JORFTEXT000000354669", "#text": "Décret n°91-805 du 23 août 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000354669", "@nortexte": "BUDB9150059D", "@numtexte": "91-805", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1991-08-23" }, { "@id": "JORFTEXT000000703213", "#text": "Décret n°91-1365 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000703213", "@nortexte": "BUDB9110094D", "@numtexte": "91-1365", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006326558", "@num": "1", "#text": "Décret n°91-1365 du 30 décembre 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703213", "@nortexte": "BUDB9110094D", "@numtexte": "91-1365", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006326559", "@num": "2", "#text": "Décret n°91-1365 du 30 décembre 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703213", "@nortexte": "BUDB9110094D", "@numtexte": "91-1365", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006326560", "@num": "3", "#text": "Décret n°91-1365 du 30 décembre 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703213", "@nortexte": "BUDB9110094D", "@numtexte": "91-1365", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006326561", "@num": "4", "#text": "Décret n°91-1365 du 30 décembre 1991 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703213", "@nortexte": "BUDB9110094D", "@numtexte": "91-1365", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006326562", "@num": "5", "#text": "Décret n°91-1365 du 30 décembre 1991 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703213", "@nortexte": "BUDB9110094D", "@numtexte": "91-1365", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318282", "@num": "1", "#text": "Loi - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318292", "@num": "10", "#text": "Loi - art. 10 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318293", "@num": "11", "#text": "Loi - art. 11 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318295", "@num": "13", "#text": "Loi - art. 13 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318296", "@num": "14", "#text": "Loi - art. 14 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318299", "@num": "17", "#text": "Loi - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318300", "@num": "18", "#text": "Loi - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318301", "@num": "19", "#text": "Loi - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318283", "@num": "2", "#text": "Loi - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318305", "@num": "23", "#text": "Loi - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318307", "@num": "25", "#text": "Loi - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318308", "@num": "26", "#text": "Loi - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318310", "@num": "27", "#text": "Loi - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318312", "@num": "29", "#text": "Loi - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318284", "@num": "3", "#text": "Loi - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318314", "@num": "31", "#text": "Loi - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318316", "@num": "33", "#text": "Loi - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318322", "@num": "38", "#text": "Loi - art. 38 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318285", "@num": "4", "#text": "Loi - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318325", "@num": "41", "#text": "Loi - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318327", "@num": "43", "#text": "Loi - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318286", "@num": "5", "#text": "Loi - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318338", "@num": "53", "#text": "Loi - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318343", "@num": "57", "#text": "Loi - art. 57 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318344", "@num": "58", "#text": "Loi - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318345", "@num": "59", "#text": "Loi - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318287", "@num": "6", "#text": "Loi - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318347", "@num": "61", "#text": "Loi - 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": "LEGIARTI000006318308", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006318308", "liens_entrants": true }

Article 26 AUTONOME VIGUEUR, en vigueur depuis le 31/12/1991 (LOI de finances rectificative pour 1991 (n° 91-1323 du 30 décembre 1991) (1))