{ "article": { "LEGIARTI000006318584": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "110", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006318584", "URL": "article/LEGI/ARTI/00/00/06/31/85/LEGIARTI000006318584.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFWXXXXXX110AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006355361", "@num": "18 bis", "#text": "Loi n°90-55 du 15 janvier 1990 - art. 18 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000341734", "@nortexte": "INTX8900076L", "@numtexte": "90-55", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-01-15" }, { "@id": "LEGIARTI000006315137", "@num": "L84 A", "#text": "Livre des procédures fiscales - art. L84 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023946572", "@fin": "2999-01-01", "#text": "3. Mesures diverses", "@debut": "1993-01-01" } ] }, "@cid": "JORFTEXT000000178406", "@nor": "BUDX9200273L", "@num": "92-1376", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 1993 (n° 92-1376 du 30 décembre 1992) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000178406", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 92-1376 du 30 décembre 1992 de finances pour 1993", "@debut": "1993-01-01", "@id_txt": "LEGITEXT000006080649", "@c_titre_court": "Loi n° 92-1376 du 30 décembre 1992" } ], "@date_publi": "1992-12-31", "@date_signature": "1992-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006318584", "@fin": "2999-01-01", "@num": "110", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006315137": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L84 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006315137", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315137.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL084ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 200, 238 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000179801", "#text": "Décret 93-1095 1993-09-16", "@sens": "source", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "LEGIARTI000043169809", "@num": "L114-20", "#text": "Code de la sécurité sociale. - art. L114-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006318584", "@num": "110", "#text": "Loi - art. 110 () JORF 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180048", "@fin": "1995-10-27", "#text": "Commission nationale des comptes de campagne et des financements politiques.", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163096", "@fin": "2999-01-01", "#text": "Section I : Conditions d'exercice du droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315137", "@fin": "1995-10-27", "@num": "L84 A", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315138", "@fin": "2000-03-31", "@num": "L84 A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315139", "@fin": "2999-01-01", "@num": "L84 A", "@etat": "VIGUEUR", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. La Commission nationale des comptes de campagne et des financements politiques authentifie sur demande des agents des impôts les justificatifs des dons visés au 2 bis de l'article 200 du code général des impôts et au deuxième alinéa du 1 de l'article 238 bis du même code.
\n
II. La commission communique à l'administration des impôts les infractions qu'elle relève en ce qui concerne la déductibilité des dons prévus au I.
" } }, "LEGIARTI000006355361": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "18 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1992-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006355361", "URL": "article/LEGI/ARTI/00/00/06/35/53/LEGIARTI000006355361.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MEEACXXXXXX018AAXXXXXXBA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006355325", "@num": "11-4", "#text": "Loi n°88-227 du 11 mars 1988 - art. 11-4 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "JORFTEXT000000341734", "#text": "Loi 90-55 1990-01-15 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000341734", "@nortexte": "INTX8900076L", "@numtexte": "90-55", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-01-15" }, { "@id": "LEGIARTI000006318584", "@num": "110", "#text": "Loi - art. 110 () JORF 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006353123", "@num": "L52-8", "#text": "Code électoral - art. L52-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006085782", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions diverses.", "@debut": "1990-01-16" } ] }, "@cid": "JORFTEXT000000341734", "@nor": "INTX8900076L", "@num": "90-55", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 90-55 du 15 janvier 1990 relative à la limitation des dépenses électorales et à la clarification du financement des activités politiques(1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000341734", "@c_titre_court": "Loi n°90-55 du 15 janvier 1990" }, { "@fin": "2999-01-01", "#text": "Loi n° 90-55 du 15 janvier 1990 relative à la limitation des dépenses électorales et à la clarification du financement des activités politiques", "@debut": "1990-01-16", "@id_txt": "LEGITEXT000006075258", "@c_titre_court": "Loi n° 90-55 du 15 janvier 1990" } ], "@date_publi": "1990-01-16", "@date_signature": "1990-01-15" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006355361", "@fin": "2999-01-01", "@num": "18 bis", "@etat": "VIGUEUR", "@debut": "1992-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - La commission nationale des comptes de campagne et des financements politiques, créée à l'article 1er, authentifie sur demande des agents des impôts les justificatifs des dons prévus à l'article L. 52-8 du code électoral dont le contribuable demande la déduction de son imposition et à l'article 11-4 de la loi n° 88-227 du 11 mars 1988.
\n
II. - La commission communique à l'administration des impôts les infractions qu'elle relève en ce qui concerne la déductibilité des dons prévus au I. \"
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006355361", "cible": false, "cidtexte": "JORFTEXT000000178406", "id": "LEGIARTI000006318584", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006315137", "cible": false, "cidtexte": "JORFTEXT000000178406", "id": "LEGIARTI000006318584", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006318584", "liens_entrants": true }

Article 110 ENTIEREMENT_MODIF (LOI de finances pour 1993 (n° 92-1376 du 30 décembre 1992) (1))