{ "article": { "LEGIARTI000006318670": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "104", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006318670", "URL": "article/LEGI/ARTI/00/00/06/31/86/LEGIARTI000006318670.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFWXXXXXX104AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000178406", "#text": "LOI 92-1376 1992-12-30 Finances pour 1993 JORF 31 décembre 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006300294", "@num": "23 bis A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 23 bis A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300296", "@num": "23 bis B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 23 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307234", "@num": "110", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 110 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307353", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303501", "@num": "216", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 216 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308716", "@num": "220", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308751", "@num": "223 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006318670", "@fin": "2007-09-01", "@num": "104", "@etat": "PERIME", "@debut": "1993-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. Paragraphes modificateurs
\n
III. - Les dispositions du présent article s'appliquent pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1993.
" } }, "LEGIARTI000006300294": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "23 bis A", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2013-06-07", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006300294", "URL": "article/LEGI/ARTI/00/00/06/30/02/LEGIARTI000006300294.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0023ABXXXXXBB" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1993-09-24", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 1993-09-24", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000027508704", "@num": "1", "#text": "Arrêté du 3 juin 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027506791", "@nortexte": "EFIE1308359A", "@typelien": "PERIME", "@naturetexte": "ARRETE", "@datesignatexte": "2013-06-03" }, { "#text": "CGI 216 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006318670", "@num": "104", "#text": "Loi - art. 104 (P) JORF 30 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162478", "@fin": "2013-06-07", "#text": "Section I bis : Rectification du résultat consolidé", "@debut": "1993-08-18" }, { "@id": "LEGISCTA000027511558", "@fin": "2999-01-01", "#text": "Section I bis", "@debut": "2013-06-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146901", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133783", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300293", "@fin": "1993-08-18", "@num": "23 bis A", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006300294", "@fin": "2013-06-07", "@num": "23 bis A", "@etat": "PERIME", "@debut": "1993-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les opérations mentionnées à l'article 118 de l'annexe II au code général des impôts s'entendent :
\n
a. (Sans objet, édition du 18 août 1993).
\n
b. De la dotation aux provisions constituées par des sociétés dont les résultats sont pris en compte dans le résultat consolidé en vue de faire face aux dépréciations des créances sur d'autres sociétés comprises dans le périmètre de consolidation ou de participation dans de telles sociétés, ainsi que des risques qu'elles encourent du fait de ces mêmes sociétés ;
\n
c. De l'octroi de subventions directes ou indirectes et d'abandons de créances, à caractère financier et dont une quote-part n'est pas déductible au sens de l'article 216 A du code général des impôts, entre sociétés dont les résultats sont pris en compte dans le résultat consolidé.
" } }, "LEGIARTI000006300296": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "23 bis B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006300296", "URL": "article/LEGI/ARTI/00/00/06/30/02/LEGIARTI000006300296.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0023ABXXXXXCB" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1993-09-24", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "CGI 23 bis A, 223 A, 219, 39 octies A, 39 octies B, 39 octies D, 39 octies, 238 bis HA, 39 quinquies A, 216 A, 217 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 116", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006318670", "@num": "104", "#text": "Loi - art. 104 (P) JORF 30 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162478", "@fin": "2013-06-07", "#text": "Section I bis : Rectification du résultat consolidé", "@debut": "1993-08-18" }, { "@id": "LEGISCTA000027511558", "@fin": "2999-01-01", "#text": "Section I bis", "@debut": "2013-06-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146901", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133783", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300295", "@fin": "1993-08-18", "@num": "23 bis B", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300296", "@fin": "1998-04-22", "@num": "23 bis B", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300297", "@fin": "2004-08-31", "@num": "23 bis B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300298", "@fin": "2012-07-20", "@num": "23 bis B", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000026203841", "@fin": "2013-06-07", "@num": "23 bis B", "@etat": "PERIME", "@debut": "2012-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le résultat consolidé défini à l'article 116 de l'annexe II au code général des impôts est rectifié, dans la proportion mentionnée au c et au d du 1 de ce même article, à raison des opérations mentionnées à l'article 23 bis A.
\n
\n
1. (Sans objet, édition du 18 août 1993).
\n
\n
2. Lorsque les résultats des sociétés mentionnées ci-après sont retenus pour la détermination du résultat consolidé ou compris dans le résultat d'ensemble d'un groupe constitué par la société agréée ou l'une de ses exploitations indirectes en application des dispositions de l'article 223 A du code général des impôts, le résultat consolidé est majoré :
\n
1° Du montant des dotations complémentaires aux provisions constituées :
\n
a. Par une société en vue de faire face à la dépréciation des créances qu'elle détient sur une autre société ou aux risques qu'elle encourt du fait d'une telle société ;
\n
b. A raison des participations détenues dans une autre société dans la proportion existant entre le taux réduit d'imposition prévu au premier alinéa du a du I de l'article 219 du code général des impôts et le taux normal prévu au deuxième alinéa du I du même article ;
\n
c. En application des dispositions des articles 39 octies A, 39 octies B ou 39 octies D du code général des impôts, par une société française à raison des investissements réalisés à l'étranger. Si le résultat de l'exploitation étrangère qui a fait l'objet de l'investissement n'est pas retenu pour la détermination du résultat consolidé, la réintégration est limitée à la fraction de la provision qui excède le déficit de cette exploitation déterminé selon les modalités prévues au III de l'article 39 octies B ou au III de l'article 39 octies D du code déjà cité ;
\n
2° Des déductions effectuées au titre des dispositions du 2 de l'article 39 quinquies A et du II de l'article 238 bis HA du code général des impôts par une société à raison des sommes versées pour la souscription au capital d'une autre société.
\n
\n
3. Dans la situation visée au 2, le résultat consolidé est minoré de la fraction des subventions et abandons de créances qui n'est pas déductible, au sens de l'article 216 A du code général des impôts, du résultat imposable de la société qui a accordé la subvention ou consenti l'abandon. Toutefois, le résultat consolidé n'est pas modifié lorsque la société débitrice est susceptible de bénéficier des dispositions de ce même article.
\n
\n
4. Si les résultats d'une exploitation sont imposables selon les modalités prévues à l'article 217 bis du code général des impôts, les sommes qui sont ajoutées ou retranchées pour la détermination du résultat consolidé ne sont retenues que pour les deux tiers de leur montant.
\n
" } }, "LEGIARTI000006303501": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "216", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303501", "URL": "article/LEGI/ARTI/00/00/06/30/35/LEGIARTI000006303501.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0216AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000006318670", "@num": "104", "#text": "Loi - art. 104 (P) JORF 31 décembre 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000027823991", "@num": "12", "#text": "Loi n°93-1444 du 31 décembre 1993 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "LEGIARTI000025578442", "@num": "3", "#text": "Arrêté du 16 mars 2012 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025577742", "@nortexte": "BCRE1203168A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-03-16" }, { "@id": "LEGIARTI000028389444", "@num": "3", "#text": "Arrêté du 23 décembre 2013 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028388284", "@nortexte": "BUDE1324833A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-23" }, { "#text": "CGI 145", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 54 à 56", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006307234", "@num": "110", "#text": "Code général des impôts, CGI. - art. 110 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467867", "@num": "145", "#text": "Code général des impôts, CGI. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196219", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434377", "@num": "220", "#text": "Code général des impôts, CGI. - art. 220 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293763", "@num": "54", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048202786", "@fin": "1952-07-11", "@num": "216", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049438561", "@fin": "1954-08-15", "@num": "216", "@etat": "MODIFIE", "@debut": "1952-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049515971", "@fin": "1979-07-01", "@num": "216", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303500", "@fin": "1993-01-01", "@num": "216", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303501", "@fin": "1999-03-31", "@num": "216", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303502", "@fin": "2000-03-31", "@num": "216", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303503", "@fin": "2002-03-31", "@num": "216", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303504", "@fin": "2011-01-01", "@num": "216", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378028", "@fin": "2014-12-30", "@num": "216", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062246", "@fin": "2016-01-01", "@num": "216", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816191", "@fin": "2019-01-01", "@num": "216", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987536", "@fin": "2020-07-25", "@num": "216", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159298", "@fin": "2023-12-31", "@num": "216", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048831340", "@fin": "2999-01-01", "@num": "216", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les produits nets des participations, ouvrant droit à l'application du régime des sociétés mères (1) et visées à l'article 145, touchés au cours d'un exercice par une société mère, peuvent être retranchés du bénéfice net total de celle-ci.
\n
II. (Abrogé à compter de la détermination des résultats des exercices ouverts à compter du 1er janvier 1993).
\n
III. (Périmé).
\n
(1) Annexe II, art. 54 à 56.
\n
" } }, "LEGIARTI000006307234": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "110", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006307234", "URL": "article/LEGI/ARTI/00/00/06/30/72/LEGIARTI000006307234.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0110AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318670", "@num": "104", "#text": "Loi - art. 104 (P) JORF 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318604", "@num": "13", "#text": "Loi - art. 13 (V) JORF 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000545997", "#text": "Décret 93-1127 1993-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "LEGIARTI000006302651", "@num": "109", "#text": "Code général des impôts, CGI. - art. 109 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303500", "@num": "216", "#text": "Code général des impôts, CGI. - art. 216 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668480", "@num": "46", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199057", "@fin": "2999-01-01", "#text": "b : Calcul de la masse des revenus distribués", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197208", "@fin": "2999-01-01", "#text": "1 : Produits des actions et parts sociales - Revenus assimilés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "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 directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048162677", "@fin": "1954-08-15", "@num": "110", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049510754", "@fin": "1979-07-01", "@num": "110", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307232", "@fin": "1980-01-19", "@num": "110", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307233", "@fin": "1993-08-18", "@num": "110", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006307234", "@fin": "2999-01-01", "@num": "110", "@etat": "VIGUEUR", "@debut": "1993-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application du 1° du 1 de l'article 109 les bénéfices s'entendent de ceux qui ont été retenus pour l'assiette de l'impôt sur les sociétés.
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Toutefois, ces bénéfices sont augmentés de ceux qui sont légalement exonérés dudit impôt, y compris les produits déductibles du bénéfice net en vertu du I de l'article 216, ainsi que des bénéfices que la société a réalisés dans des entreprises exploitées hors de France et diminués des sommes payées au titre de l'impôt sur les sociétés.
" } }, "LEGIARTI000006307353": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "145", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307353", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307353.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0145AAXXXXXAI" } }, "NOTA": { "CONTENU": "

(1) Dans sa décision n° 2015-520 QPC du 3 février 2016 (NOR : CSCX1603375S), le Conseil constitutionnel a déclaré, dans les conditions fixées par son considérant 12, Le b ter du 6 de l'article 145 du code général des impôts dans sa rédaction issue de la loi n° 92-1376 du 30 décembre 1992 contraire à la Constitution. La déclaration d'inconstitutionnalité prend effet à compter de la publication de la présente décision dans les conditions fixées par son considérant 12.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 146, 216, 208, 208 quinquies, 210 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 54 à 56, 102 F", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705360", "#text": "Ordonnance 58-876 1958-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000705360", "@numtexte": "58-876", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-09-24" }, { "@id": "JORFARTI000002280465", "@num": "33", "#text": "Loi n°63-254 du 15 mars 1963 - art. 33, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000870176", "#text": "Décret 63-683 1963-07-13 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000870176", "@numtexte": "63-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 208-7", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000693194", "#text": "Loi 69-1160 1969-12-24 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000029321822", "@num": "1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000508808", "#text": "Loi 87-416 1987-06-17", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "LEGIARTI000006318670", "@num": "104", "#text": "Loi - art. 104 (P) JORF 31 décembre 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000178406", "#text": "Loi 92-1376 1992-12-30 art. 104 III finances pour 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000027823991", "@num": "12", "#text": "Loi n°93-1444 du 31 décembre 1993 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "#text": "Modification directe incorporée dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGITEXT000034586481", "#text": "Décret n°2017-727 du 3 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034579563", "@nortexte": "ECFE1701904D", "@numtexte": "2017-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-03" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448204", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196219", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378028", "@num": "216", "#text": "Code général des impôts, CGI. - art. 216 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303505", "@num": "216 A", "#text": "Code général des impôts, CGI. - art. 216 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987511", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588634", "@num": "301 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293763", "@num": "54", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298480", "@num": "49 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625023", "@num": "49 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612261", "@num": "L512-92", "#text": "Code monétaire et financier - art. 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1. Le régime fiscal des sociétés mères, tel qu'il est défini aux articles 146 et 216, est applicable aux sociétés et autres organismes soumis à l'impôt sur les sociétés au taux normal qui détiennent des participations satisfaisant aux conditions ci-après :

a. Les titres de participations doivent revêtir la forme nominative ou être déposés dans un établissement désigné par l'administration ;

b. Lorsque le prix de revient de la participation détenue dans la société émettrice est inférieur à 150 millions de francs, les titres de participation doivent représenter au moins 10 p. 100 du capital de la société émettrice ; ce prix de revient et ce pourcentage s'apprécient à la date de mise en paiement des produits de la participation.

Si, à la date mentionnée à l'alinéa précédent, la participation dans le capital de la société émettrice est réduite à moins de 10 p. 100 du fait de l'exercice d'options de souscription d'actions dans les conditions prévues à l'article 208-7 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales, le régime des sociétés mères lui reste applicable si ce pourcentage est à nouveau atteint à la suite de la première augmentation de capital suivant cette date et au plus tard dans un délai de trois ans.

c. Les titres de participation doivent avoir été souscrits à l'émission. A défaut, la personne morale participante doit avoir pris l'engagement de les conserver pendant un délai de deux ans.

Les titres prêtés dans les conditions du chapitre V de la loi n° 87-416 du 17 juin 1987 sur l'épargne ne peuvent être pris en compte par les parties au contrat de prêt pour l'application du régime fiscal des sociétés mères.

2. 3. 4. (Abrogés).

4 bis (Abrogé).

5. (Abrogé).

6. Le régime fiscal des sociétés mères n'est pas applicable :

a. Aux produits des actions de sociétés d'investissement, des sociétés de développement régional, des sociétés financières pour le développement économique outre-mer, des sociétés de financement de recherches et d'exploitation des gisements d'hydrocarbures liquides ou gazeux et des sociétés sahariennes de développement ;

b. b bis. (Abrogés).

b ter. Aux produits des titres auxquels ne sont pas attachés des droits de vote. (1)

c. (Périmé)

d. Aux dividendes distribués aux actionnaires des sociétés immobilières pour le commerce et l'industrie visés au cinquième alinéa du 3° quater de l'article 208 et prélevés sur les bénéfices exonérés visés au quatrième alinéa du 3° quater du même article.

e. Aux dividendes distribués aux actionnaires des sociétés agréées pour le financement des télécommunications visées à l'article 1er de la loi n° 69-1160 du 24 décembre 1969 et des sociétés qui redistribuent les dividendes d'une société immobilière pour le commerce et l'industrie en application du quatrième alinéa de l'article 208-3° quinquies.

f. Aux produits distribués aux associés des sociétés agréées pour le financement des économies d'énergie (Sofergie) et résultant de l'exercice des activités exonérées en application du 3° sexies de l'article 208 ;

g. Aux produits et plus-values nets distribués par les sociétés de capital-risque exonérés en application du 3° septies de l'article 208.

7. Le régime fiscal des sociétés mères ne peut s'appliquer aux produits des actions des sociétés immobilières d'investissement régies par l'article 33-I de la loi n° 63-254 du 15 mars 1963 et des sociétés immobilières de gestion régies par l'article 1er du décret n° 63-683 du 13 juillet 1963 que dans les cas et pendant les périodes ci-après :

1° Pendant vingt-cinq ans à compter de leur émission, pour les action souscrites en espèces et entièrement libérées par les sociétés participantes avant le 1er janvier 1966 ;

2° Jusqu'à l'expiration de la vingt-cinquième année suivant celle de l'achèvement des constructions, pour les actions attribuées avant le 1er janvier 1966 aux sociétés participantes en rémunération de l'apport d'immeubles dont les revenus sont temporairement exonérés de l'impôt sur les sociétés en vertu de l'article 210 ter.

3° Jusqu'au 31 décembre 1985, pour les actions acquises ou souscrites et libérées par les sociétés participantes avant la promulgation de la loi n° 63-254 du 15 mars 1963, dans le capital de sociétés immobilières conventionnées admises à bénéficier des dispositions de l'ordonnance n° 58-876 du 24 septembre 1958.

En ce qui concerne les actions visées aux 1° et 2°, aucun pourcentage minimal de participation n'est exigé pour l'application du régime défini au présent article.

8. (Transféré sous le paragraphe 6 d ci-dessus).

(1) Annexe II, art. 102 F.

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1 a) Sur justifications, la retenue à la source ou la taxe forfaitaire prévue à l'article 239 bis B à laquelle ont donné ouverture les revenus des capitaux mobiliers, visés aux articles 108 à 119, 238 septies B et 1678 bis, perçus par la société ou la personne morale est imputée sur le montant de l'impôt à sa charge en vertu du présent chapitre.
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Toutefois, la déduction à opérer de ce chef ne peut excéder la fraction de ce dernier impôt correspondant au montant desdits revenus.
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b) En ce qui concerne les revenus de source étrangère visés aux articles 120 à 123, l'imputation est limitée au montant du crédit correspondant à l'impôt retenu à la source à l'étranger ou à la décote en tenant lieu, tel qu'il est prévu par les conventions internationales.
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c) En ce qui concerne les dividendes et produits distribués par les sociétés d'investissement visées aux 1° bis et 1° bis A de l'article 208, les sociétés de développement régional visées au 1° ter de l'article précité et les sociétés de capital-risque visées au 3° septies du même article au titre de l'exercice précédent, la société ou personne morale actionnaire a droit à l'imputation d'une quote-part du montant total des crédits d'impôt et avoirs fiscaux attachés aux produits du portefeuille encaissés, au cours de cet exercice, par la société distributrice. Le droit à imputation de chaque société ou personne morale actionnaire est déterminé en proportion de sa part dans les dividendes distribués, au titre du même exercice. Il ne peut excéder celui normalement attaché aux revenus distribués par les sociétés françaises ordinaires. Le montant à imputer est compris dans les bases de l'impôt sur les sociétés.
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Lorsque les sociétés d'investissement admises au bénéfice du régime prévu aux 1° et 1° bis A de l'article 208 ne peuvent transférer à leurs actionnaires tout ou partie des crédits d'impôt et avoirs fiscaux attachés aux produits de leur portefeuille encaissés au cours d'un exercice, les crédits et avoirs non utilisés sont susceptibles d'être reportés sur les quatre exercices suivants. Cette disposition est applicable aux crédits d'impôt et avoirs fiscaux afférents aux revenus encaissés au cours d'exercices ouverts postérieurement au 31 décembre 1966.
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2 (Disposition périmée).
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3 (Abrogé)
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4 Les dispositions du 1 ne sont pas applicables aux établissements publics, associations et autres collectivités imposés en vertu du 5 de l'article 206. Elles ne sont également pas applicables aux produits déductibles du bénéfice net en vertu du I de l'article 216.
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4 bis Les sommes mentionnées au a du 1 ci-dessus et non imputées sur l'impôt sur les sociétés dû au titre du dernier exercice clos sont admises, pour 58 p. 100 de leur montant, en paiement du supplément d'impôt prévu au c du paragraphe I de l'article 219 à l'exception de la part afférente aux acomptes sur distributions.
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5 Les conditions d'application du 1 sont fixées par décret en conseil d'Etat (1).
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(1) Annexe II, art. 135 à 140.
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" } }, "LEGIARTI000006308751": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006308751", "URL": "article/LEGI/ARTI/00/00/06/30/87/LEGIARTI000006308751.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223AHXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 216 I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 217 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 223 J", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 1 5°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318670", "@num": "104", "#text": "Loi - art. 104 (P) JORF 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": 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"@fin": "1996-05-12", "@num": "223 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308753", "@fin": "1998-04-22", "@num": "223 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308754", "@fin": "1999-03-31", "@num": "223 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308755", "@fin": "2000-03-31", "@num": "223 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308756", "@fin": "2002-03-31", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308757", "@fin": "2005-12-31", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073681", "@fin": "2012-08-18", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294464", "@fin": "2014-01-01", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434366", "@fin": "2014-12-30", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061899", "@fin": "2016-01-01", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816168", "@fin": "2019-01-01", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987511", "@fin": "2019-05-24", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038613451", "@fin": "2023-12-31", "@num": "223 B", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048831317", "@fin": "2999-01-01", "@num": "223 B", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le résultat d'ensemble est déterminé par la société mère en faisant la somme algébrique des résultats de chacune des sociétés du groupe, déterminés dans les conditions de droit commun ou selon les modalités prévues à l'article 217 bis.
\n
En ce qui concerne la détermination des résultats des exercices ouverts avant le 1er janvier 1993, le résultat d'ensemble est diminué de la quote-part de frais et charges comprise dans ses résultats par une société du groupe à raison de sa participation dans une autre société du groupe.
\n
Il est majoré du montant des dotations complémentaires aux provisions constituées par une société après son entrée dans le groupe, à raison des créances qu'elle détient sur d'autres sociétés du groupe ou des risques qu'elle encourt du fait de telles sociétés. Il est minoré du montant des provisions rapportées en application du dixième alinéa du 5° du 1 de l'article 39 qui correspondent aux dotations complémentaires mentionnées à la phrase qui précède si les sociétés visées à la même phrase sont membres du groupe au titre de l'exercice au cours duquel ces provisions sont rapportées ; pour l'application de cette disposition, les provisions rapportées s'imputent en priorité sur les dotations les plus anciennes (1).
\n
Le montant des jetons de présence et tantièmes distribués par les sociétés filiales du groupe est ajouté au résultat d'ensemble.
\n
L'abandon de créance ou la subvention directe ou indirecte consenti entre des sociétés du groupe n'est pas pris en compte pour la détermination du résultat d'ensemble. La société mère est tenue de joindre à la déclaration du résultat d'ensemble de chaque exercice un état des abandons de créances ou subventions consentis à compter du 1er janvier 1992. Un décret fixe le contenu de ces obligations déclaratives.
\n
Lorsqu'une société a acheté, après le 1er janvier 1988opérations exclues* :
\n
Si la cession est opérée entre sociétés membres du même groupe ;
\n
Au titre des exercices au cours desquels la société rachetée n'est plus membre du groupe ;
\n
Si les titres cédés à la société membre du groupe ont été acquis, immédiatement auparavant, auprès de personnes autres que celles mentionnées au sixième alinéa du présent article, et en vue de rétrocession.
\n
(1) Les dispositions relatives aux provisions pour risques entrent en vigueur pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1992.
\n
(2) La dernière phrase n'est plus applicable pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1992.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006300296", "cible": false, "cidtexte": "JORFTEXT000000178406", "id": "LEGIARTI000006318670", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006300294", "cible": false, "cidtexte": "JORFTEXT000000178406", "id": "LEGIARTI000006318670", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006307234", "cible": false, "cidtexte": "JORFTEXT000000178406", "id": "LEGIARTI000006318670", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006308716", "cible": false, "cidtexte": "JORFTEXT000000178406", "id": "LEGIARTI000006318670", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006308751", "cible": false, "cidtexte": "JORFTEXT000000178406", "id": "LEGIARTI000006318670", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006303501", "cible": false, "cidtexte": "JORFTEXT000000178406", "id": "LEGIARTI000006318670", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006307353", "cible": false, "cidtexte": "JORFTEXT000000178406", "id": "LEGIARTI000006318670", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000178406": { "SM": { "CONTENU": "1ERE PARTIE: CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER (ART. 1 A 58).
2EME PARTIE: MOYENS DES SERVICES ET DISPOSITIONS SPECIALES (ART. 59 A 128)." }, "TP": { "CONTENU": "(1) Travaux préparatoires: loi no 92-1376.
\n
Assemblée nationale:
\n
Projet de loi no 2931;
\n
Rapport de M. Alain Richard, rapporteur général, au nom de la commission des finances, no 2945;
\n
Avis des commissions: affaires culturelles, no 2946; affaires étrangères, no 2947; défense, no 2948; lois, no 2949; production, no 2950;
\n
Discussion (première partie) du 20 au 23 octobre 1992. - Discussion (deuxième partie) du 27 au 29 octobre, du 2 novembre au 7 novembre, les 9 et 10 novembre, du 12 au 14 novembre, les 16 et 17 novembre 1992. Texte considéré comme adopté, en application de l'article 49, alinéa 3, de la Constitution, le 23 novembre 1992.
\n
Sénat:
\n
Projet de loi, considéré comme adopté, aux termes du 3e alinéa de l'article 49 de la Constitution, par l'Assemblée nationale en première lecture, no 55 (1992-1993);
\n
Rapport de M. Jean Arthuis, rapporteur général, au nom de la commission des finances, no 56 (tomes I à III) (1992-1993);
\n
Avis des commissions: affaires culturelles, no 57 (tomes I à XII); affaires économiques, no 58 (tomes I à XXIII); affaires étrangères, no 59 (tomes I à VIII); affaires sociales, no 60 (tomes I à XI);
\n
Discussion du 24 au 26 novembre 1992 et rejet le 26 novembre 1992.
\n
Assemblée nationale:
\n
Rapport de M. Alain Richard, au nom de la commission mixte paritaire, no 3116.
\n
Sénat:
\n
Rapport de M. Jean Arthuis, au nom de la commission mixte paritaire, no 92 (1992-1993).
\n
Assemblée nationale:
\n
Projet de loi, rejeté par le Sénat;
\n
Rapport de M. Alain Richard, rapporteur général, au nom de la commission des finances, no 3118;
\n
Discussion et adoption le 11 décembre 1992.
\n
Sénat:
\n
Projet de loi, adopté par l'Assemblée nationale en nouvelle lecture, no 116 (1992-1993);
\n
Rapport de M. Jean Arthuis, rapporteur général, au nom de la commission des finances, no 137 (1992-1993);
\n
Discussion et rejet le 17 décembre 1992.
\n
Assemblée nationale:
\n
Projet de loi, rejeté par le Sénat en nouvelle lecture, no 3159;
\n
Rapport de M. Alain Richard, rapporteur général, au nom de la commission des finances, no 3160;
Discussion et adoption, en lecture définitive, le 17 décembre 1992.
" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE A DATER DU 18-08-1993: ART. 110 CODIFIE DANS LA 1ERE PARTIE DU LIVRE DES PROCEDURES PENALES,DANS LE CGI ART. 14-II (2EMEMENT),87,4-II,36,16,93-1 A IV,14-1,107-II (A) ET III (1,2,3),13,104-I ET III,32,17-1,III ET IV,43,9-I (A ET B),39,40,33-II,53,41,18-II (1EREMENT),17,27-III,11-III,50;
DANS L'ANNEXE II DU CGI: 13,104-II,35-II ET III,95
DANS L'ANNEXE III: ART. 16 ET 17. TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CGI: ART. 104-I,ART. 104-III.
ART. 49 (CGIA)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000695332", "#text": "Loi n° 48-777 du 4 mai 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000695332", "@numtexte": "48-777", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1948-05-04" }, { "@id": "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": "LEGIARTI000006465289", "@num": "2", "#text": "Loi n°49-420 du 25 mars 1949 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "LEGIARTI000006465290", "@num": "2 bis", "#text": "Loi n°49-420 du 25 mars 1949 - art. 2 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "LEGIARTI000006272570", "@num": "5", "#text": "Loi n°49-420 du 25 mars 1949 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "LEGIARTI000006465295", "@num": "6", "#text": "Loi n°49-420 du 25 mars 1949 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "LEGIARTI000006465310", "@num": "7", "#text": "Loi n°49-420 du 25 mars 1949 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "LEGIARTI000006465323", "@num": "8", "#text": "Loi n°49-420 du 25 mars 1949 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "JORFTEXT000000692445", "#text": "Loi n°49-420 du 25 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "JORFTEXT000000516975", "#text": "Loi n°50-957 du 8 août 1950", "@sens": "source", "@cidtexte": "JORFTEXT000000516975", "@numtexte": "50-957", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1950-08-08" }, { "@id": "JORFTEXT000000880748", "#text": "Loi n°57-1260 du 12 décembre 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000880748", "@numtexte": "57-1260", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1957-12-12" }, { "@id": "JORFTEXT000000886689", "#text": "Ordonnance n° 58-1374 du 30 décembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@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": "LEGIARTI000006272969", "@num": "17", "#text": "Loi n°75-1242 du 27 décembre 1975 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699030", "@numtexte": "75-1242", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-27" }, { "@id": "JORFTEXT000000699030", "#text": "Loi n°75-1242 du 27 décembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000699030", "@numtexte": "75-1242", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-27" }, { "@id": "JORFTEXT000000684771", "#text": "Loi n° 76-663 du 19 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000684771", "@numtexte": "76-663", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "JORFTEXT000000522254", "#text": "Loi n°76-1232 du 29 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000691990", "#text": "Loi n°82-610 du 15 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691990", "@numtexte": "82-610", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-07-15" }, { "@id": "JORFTEXT000000691990", "#text": "Loi n°82-610 du 15 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691990", "@numtexte": "82-610", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-15" }, { "@id": "LEGIARTI000006317377", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317377", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317378", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317378", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000020905779", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 DE FINANCES POUR 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "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": "LEGIARTI000006275042", "@num": "32", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 32 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006274766", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274767", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274765", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274768", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274769", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006275294", "@num": "1", "#text": "Loi n°87-516 du 10 juillet 1987 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "LEGIARTI000006317585", "@num": "2", "#text": "Loi n°87-516 du 10 juillet 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "JORFTEXT000000687683", "#text": "Loi n°87-516 du 10 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "JORFTEXT000000687683", "#text": "Loi n°87-516 du 10 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "JORFTEXT000000317543", "#text": "Loi n°87-1060 du 30 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000341734", "#text": "Loi n°90-55 du 15 janvier 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000341734", "@nortexte": "INTX8900076L", "@numtexte": "90-55", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-01-15" }, { "@id": "JORFTEXT000000166186", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990 (rectificatif)", "@sens": "source", "@cidtexte": "JORFTEXT000000166186", "@nortexte": "ECOX8900115Z", "@numtexte": "89-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000167701", "#text": "Loi n°90-669 du 30 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317908", "@num": "56", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 56 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317911", "@num": "59", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 59 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317997", "@num": "49", "#text": "Loi - art. 49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000717191", "#text": "Loi n° 90-1168 du 29 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000537611", "#text": "Loi n° 91-647 du 10 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000537611", "@nortexte": "JUSX9100049L", "@numtexte": "91-647", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "JORFTEXT000000537611", "#text": "Loi n° 91-647 du 10 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000537611", "@nortexte": "JUSX9100049L", "@numtexte": "91-647", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "LEGIARTI000006318269", "@num": "125", "#text": "Loi - art. 125 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "SPEC_APPLI", "@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": "JORFTEXT000000722113", "#text": "Loi n° 92-125 du 6 février 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000722113", "@nortexte": "INTX9000102L", "@numtexte": "92-125", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-02-06" }, { "@id": "JORFTEXT000000723790", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000723790", "@nortexte": "BUDB9270008A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-05-27" }, { "@id": "JORFTEXT000000711622", "#text": "Loi n°92-655 du 15 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "JORFTEXT000000339614", "#text": "Directive Européenne n°92-81 du 19 octobre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000339614", "@nortexte": "392L0081", "@numtexte": "92-81", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-10-19" }, { "@id": "JORFTEXT000000521883", "#text": "Directive Européenne n°92-84 du 19 octobre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000521883", "@nortexte": "392L0084", "@numtexte": "92-84", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-10-19" }, { "@id": "JORFTEXT000000887869", "#text": "Directive Européenne n°92-82 du 19 octobre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000887869", "@nortexte": "392L0082", "@numtexte": "92-82", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-10-19" }, { "@id": "JORFTEXT000000179101", "#text": "DECRET92-1380", "@sens": "cible", "@cidtexte": "JORFTEXT000000179101", "@nortexte": "ECOT9210162D", "@numtexte": "92-1380", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000179255", "#text": "DECRET92-1393", "@sens": "cible", "@cidtexte": "JORFTEXT000000179255", "@nortexte": "BUDB9210063D", "@numtexte": "92-1393", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000331669", "#text": "Décret n°92-1394 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000331669", "@nortexte": "BUDB9210064D", "@numtexte": "92-1394", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000523262", "#text": "Décret n°92-1395 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000523262", "@nortexte": "BUDB9210065D", "@numtexte": "92-1395", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000515598", "#text": "Décret n°92-1396 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000515598", "@nortexte": "BUDB9210066D", "@numtexte": "92-1396", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000515599", "#text": "Décret n°92-1397 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000515599", "@nortexte": "BUDB9210067D", "@numtexte": "92-1397", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000703347", "#text": "Décret n°92-1398 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000703347", "@nortexte": "BUDB9210068D", "@numtexte": "92-1398", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000331670", "#text": "Décret n°92-1399 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000331670", "@nortexte": "BUDB9210069D", "@numtexte": "92-1399", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000331671", "#text": "Décret n°92-1400 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000331671", "@nortexte": "BUDB9210070D", "@numtexte": "92-1400", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000882597", "#text": "Décret n°92-1401 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000882597", "@nortexte": "BUDB9210071D", "@numtexte": "92-1401", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000703348", "#text": "Décret n°92-1402 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000703348", "@nortexte": "BUDB9210072D", "@numtexte": "92-1402", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000882598", "#text": "Décret n°92-1403 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000882598", "@nortexte": "BUDB9210073D", "@numtexte": "92-1403", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000331672", "#text": "Décret n°92-1404 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000331672", "@nortexte": "BUDB9210074D", "@numtexte": "92-1404", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000331673", "#text": "Décret n°92-1405 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000331673", "@nortexte": "BUDB9210075D", "@numtexte": "92-1405", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000331674", "#text": "Décret n°92-1406 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000331674", "@nortexte": "BUDB9210076D", "@numtexte": "92-1406", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000515600", "#text": "Décret n°92-1407 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000515600", "@nortexte": "BUDB9210077D", "@numtexte": "92-1407", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000515601", "#text": "Décret n°92-1408 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000515601", "@nortexte": "BUDB9210078D", "@numtexte": "92-1408", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000515602", "#text": "Décret n°92-1409 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000515602", "@nortexte": "BUDB9210079D", "@numtexte": "92-1409", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000331675", "#text": "Décret n°92-1410 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000331675", "@nortexte": "BUDB9210080D", "@numtexte": "92-1410", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000332746", "#text": "Décret n°92-1411 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000332746", "@nortexte": "BUDB9210081D", "@numtexte": "92-1411", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000882599", "#text": "Décret n°92-1412 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000882599", "@nortexte": "BUDB9210082D", "@numtexte": "92-1412", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000703425", "#text": "Décret n°92-1413 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000703425", "@nortexte": "BUDB9210083D", "@numtexte": "92-1413", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000332747", "#text": "Décret n°92-1414 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000332747", "@nortexte": "BUDB9210084D", "@numtexte": "92-1414", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000882600", "#text": "Décret n°92-1415 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000882600", "@nortexte": "BUDB9210085D", "@numtexte": "92-1415", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000517305", "#text": "Décret n°92-1416 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000517305", "@nortexte": "BUDB9210086D", "@numtexte": "92-1416", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000517306", "#text": "Décret n°92-1417 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000517306", "@nortexte": "BUDB9210087D", "@numtexte": "92-1417", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000331676", "#text": "Décret n°92-1418 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000331676", "@nortexte": "BUDB9210088D", "@numtexte": "92-1418", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000703426", "#text": "Décret n°92-1419 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000703426", "@nortexte": "BUDB9210089D", "@numtexte": "92-1419", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000703427", "#text": "Décret n°92-1420 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000703427", "@nortexte": "BUDB9210090D", "@numtexte": "92-1420", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000703428", "#text": "Décret n°92-1421 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000703428", "@nortexte": "BUDB9210091D", "@numtexte": "92-1421", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000703486", "#text": "Décret n°92-1422 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000703486", "@nortexte": "BUDB9210092D", "@numtexte": "92-1422", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000703487", "#text": "Décret n°92-1423 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000703487", "@nortexte": "BUDB9210093D", "@numtexte": "92-1423", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000331677", "#text": "Décret n°92-1424 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000331677", "@nortexte": "BUDB9210094D", "@numtexte": "92-1424", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000703488", "#text": "Décret n°92-1425 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000703488", "@nortexte": "BUDB9210095D", "@numtexte": "92-1425", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000331678", "#text": "Décret n°92-1426 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000331678", "@nortexte": "BUDB9210096D", "@numtexte": "92-1426", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000703489", "#text": "Décret n°92-1427 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000703489", "@nortexte": "BUDB9210097D", "@numtexte": "92-1427", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000517307", "#text": "Décret n°92-1428 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000517307", "@nortexte": "BUDB9216175D", "@numtexte": "92-1428", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318512", "@num": "1", "#text": "Loi - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318666", "@num": "103", "#text": "Loi - art. 103 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318670", "@num": "104", "#text": "Loi - art. 104 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318654", "@num": "108", "#text": "Loi - art. 108 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318655", "@num": "109", "#text": "Loi - art. 109 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318601", "@num": "11", "#text": "Loi - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318656", "@num": "114", "#text": "Loi - art. 114 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318658", "@num": "115", "#text": "Loi - art. 115 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318659", "@num": "116", "#text": "Loi - art. 116 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318660", "@num": "117", "#text": "Loi - art. 117 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318661", "@num": "118", "#text": "Loi - art. 118 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318662", "@num": "119", "#text": "Loi - art. 119 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318663", "@num": "120", "#text": "Loi - art. 120 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318664", "@num": "121", "#text": "Loi - art. 121 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318664", "@num": "121", "#text": "Loi - art. 121 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318671", "@num": "123", "#text": "Loi - art. 123 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318665", "@num": "124", "#text": "Loi - art. 124 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318604", "@num": "13", "#text": "Loi - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318602", "@num": "17", "#text": "Loi - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318603", "@num": "20", "#text": "Loi - art. 20 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318605", "@num": "26", "#text": "Loi - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318647", "@num": "27", "#text": "Loi - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318606", "@num": "28", "#text": "Loi - art. 28 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318649", "@num": "29", "#text": "Loi - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318540", "@num": "33", "#text": "Loi - art. 33 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318607", "@num": "34", "#text": "Loi - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318650", "@num": "35", "#text": "Loi - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318515", "@num": "4", "#text": "Loi - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318515", "@num": "4", "#text": "Loi - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318609", "@num": "43", "#text": "Loi - art. 43 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318651", "@num": "45", "#text": "Loi - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318610", "@num": "49", "#text": "Loi - art. 49 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318611", "@num": "52", "#text": "Loi - art. 52 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318612", "@num": "56", "#text": "Loi - art. 56 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318613", "@num": "57", "#text": "Loi - art. 57 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318614", "@num": "58", "#text": "Loi - art. 58 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318615", "@num": "59", "#text": "Loi - art. 59 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318616", "@num": "60", "#text": "Loi - art. 60 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318617", "@num": "61", "#text": "Loi - art. 61 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318618", "@num": "62", "#text": "Loi - art. 62 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318620", "@num": "63", "#text": "Loi - art. 63 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318621", "@num": "64", "#text": "Loi - art. 64 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318622", "@num": "65", "#text": "Loi - art. 65 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318623", "@num": "66", "#text": "Loi - art. 66 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318624", "@num": "67", "#text": "Loi - art. 67 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318625", "@num": "68", "#text": "Loi - art. 68 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318626", "@num": "69", "#text": "Loi - art. 69 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318519", "@num": "7", "#text": "Loi - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318627", "@num": "71", "#text": "Loi - art. 71 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318636", "@num": "73", "#text": "Loi - art. 73 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318637", "@num": "74", "#text": "Loi - art. 74 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318639", "@num": "75", "#text": "Loi - art. 75 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318640", "@num": "76", "#text": "Loi - art. 76 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318641", "@num": "78", "#text": "Loi - art. 78 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318642", "@num": "82", "#text": "Loi - art. 82 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318643", "@num": "83", "#text": "Loi - art. 83 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318644", "@num": "84", "#text": "Loi - art. 84 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318645", "@num": "85", "#text": "Loi - art. 85 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318645", "@num": "85", "#text": "Loi - art. 85 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318646", "@num": "86", "#text": "Loi - art. 86 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318652", "@num": "89", "#text": "Loi - art. 89 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318596", "@num": "9", "#text": "Loi - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318599", "@num": "9", "#text": "Loi - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318653", "@num": "94", "#text": "Loi - art. 94 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGITEXT000006080649", "#text": "Loi n°92-1376 du 30 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000017924023", "@num": "9", "#text": "Loi n°92-1376 du 30 décembre 1992 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000179313", "#text": "LOI92-1476", "@sens": "cible", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000177694", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000177694", "@nortexte": "ECOT9310165A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-06" }, { "@id": "JORFTEXT000000542602", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000542602", "@nortexte": "BUDF9220548A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-08" }, { "@id": "JORFTEXT000000543618", "#text": "DECRET93-72", "@sens": "cible", "@cidtexte": "JORFTEXT000000543618", "@nortexte": "BUDF9220547D", "@numtexte": "93-72", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-14" }, { "@id": "JORFTEXT000000724723", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000724723", "@nortexte": "ECOT9310167A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-25" }, { "@id": "JORFTEXT000000178121", "#text": "DECRET93-178", "@sens": "cible", "@cidtexte": "JORFTEXT000000178121", "@nortexte": "BUDF9310009D", "@numtexte": "93-178", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-05" }, { "@id": "LEGITEXT000006081079", "#text": "Décret n°93-178 du 5 février 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000178121", "@nortexte": "BUDF9310009D", "@numtexte": "93-178", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-05" }, { "@id": "LEGIARTI000006926629", "@num": "3", "#text": "Décret n°93-178 du 5 février 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178121", "@nortexte": "BUDF9310009D", "@numtexte": "93-178", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-05" }, { "@id": "JORFTEXT000000545246", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000545246", "@nortexte": "BUDD9370003A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-21" }, { "@id": "JORFTEXT000000691206", "#text": "Arrêté du 4 mars 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000691206", "@nortexte": "ECOT9310196A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-04" }, { "@id": "JORFTEXT000000362538", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000362538", "@nortexte": "ECOT9310168A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-08" }, { "@id": "JORFTEXT000000544941", "#text": "DECRET93-506", "@sens": "cible", "@cidtexte": "JORFTEXT000000544941", "@nortexte": "BUDF9300011D", "@numtexte": "93-506", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-25" }, { "@id": "JORFTEXT000000727019", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000727019", "@nortexte": "ECOT9310172A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-26" }, { "@id": "JORFTEXT000000360878", "#text": "DECRET93-730", "@sens": "cible", "@cidtexte": "JORFTEXT000000360878", "@nortexte": "INTB9300216D", "@numtexte": "93-730", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-29" }, { "@id": "JORFTEXT000000527909", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000527909", "@nortexte": "ECOT9310174A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-04-28" }, { "@id": "JORFTEXT000000164155", "#text": "DECRET93-819", "@sens": "cible", "@cidtexte": "JORFTEXT000000164155", "@nortexte": "BUDF9300018D", "@numtexte": "93-819", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-05-14" }, { "@id": "LEGITEXT000006082148", "#text": "Décret n°93-819 du 14 mai 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000164155", "@nortexte": "BUDF9300018D", "@numtexte": "93-819", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-05-14" }, { "@id": "JORFTEXT000000528743", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000528743", "@nortexte": "ECOT9310175A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-17" }, { "@id": "LEGIARTI000006318816", "@num": "10", "#text": "Loi n°93-859 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318825", "@num": "20", "#text": "Loi n°93-859 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFTEXT000000509320", "#text": "Loi n°93-859 du 22 juin 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFARTI000001522321", "@num": "19", "#text": "Loi n°93-859 du 22 juin 1993 - art. 19, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFARTI000002281940", "@num": "3", "#text": "Loi n°93-859 du 22 juin 1993 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFARTI000001104267", "@num": "6", "#text": "Loi n°93-859 du 22 juin 1993 - art. 6, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFARTI000001490967", "@num": "9", "#text": "Loi n°93-859 du 22 juin 1993 - art. 9, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFTEXT000000546022", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000546022", "@nortexte": "ECOT9310182A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-23" }, { "@id": "JORFTEXT000000362201", "#text": "DECRET93-862", "@sens": "cible", "@cidtexte": "JORFTEXT000000362201", "@nortexte": "ECOT9310180D", "@numtexte": "93-862", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-06-23" }, { "@id": "JORFTEXT000000180575", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000180575", "@nortexte": "ECOT9310178A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-22" }, { "@id": "JORFTEXT000000544553", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000544553", "@nortexte": "ECOT9310183A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-07-12" }, { "@id": "JORFTEXT000000165199", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000165199", "@nortexte": "ECOT9340145A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-07-15" }, { "@id": "JORFTEXT000000165242", "#text": "DECRET93-974", "@sens": "cible", "@cidtexte": "JORFTEXT000000165242", "@nortexte": "INDG9300544D", "@numtexte": "93-974", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-27" }, { "@id": "JORFTEXT000000728271", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000728271", "@nortexte": "ECOT9310185A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-23" }, { "@id": "JORFTEXT000000179801", "#text": "DECRET93-1095", "@sens": "cible", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "JORFTEXT000000726512", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000726512", "@nortexte": "BUDF9300031A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-24" }, { "@id": "JORFTEXT000000667248", "#text": "Arrêté du 27 septembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000667248", "@nortexte": "ECOT9310191A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-27" }, { "@id": "JORFTEXT000000667501", "#text": "Arrêté du 4 octobre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000667501", "@nortexte": "ECOT9310188A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-10-04" }, { "@id": "JORFTEXT000000841181", "#text": "Arrêté du 30 août 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000841181", "@nortexte": "ECOT9310186A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-08-30" }, { "@id": "JORFTEXT000000480547", "#text": "Arrêté du 25 octobre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000480547", "@nortexte": "ECOT9310192A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-10-25" }, { "@id": "JORFTEXT000000480560", "#text": "Arrêté du 28 octobre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000480560", "@nortexte": "ECOT9310193A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-10-28" }, { "@id": "JORFTEXT000000882108", "#text": "Décret n°93-1240 du 17 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000882108", "@nortexte": "MCCB9300305D", "@numtexte": "93-1240", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-11-17" }, { "@id": "JORFTEXT000000518060", "#text": "Décret n°93-1241 du 17 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000518060", "@nortexte": "MCCB9300314D", "@numtexte": "93-1241", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-11-17" }, { "@id": "JORFTEXT000000843983", "#text": "Arrêté du 5 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000843983", "@nortexte": "BUDB9370027A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-05" }, { "@id": "JORFTEXT000000336682", "#text": "Décret n°93-1327 du 22 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000336682", "@nortexte": "ECOT9326094D", "@numtexte": "93-1327", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-22" }, { "@id": "JORFTEXT000000522038", "#text": "Décret n°93-1407 du 9 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000522038", "@nortexte": "BUDB9310113D", "@numtexte": "93-1407", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-09" }, { "@id": "JORFTEXT000000509319", "#text": "Loi n°93-1352 du 30 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318939", "@num": "106", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 106 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318942", "@num": "112", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 112 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFARTI000001298486", "@num": "24", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 24, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318886", "@num": "49", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 49 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318899", "@num": "67", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 67 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318900", "@num": "67", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 67 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFARTI000002075327", "@num": "68", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 68, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000362189", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000362189", "@nortexte": "BUDB9310066A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000545301", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000545301", "@nortexte": "BUDB9310067A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000728982", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000728982", "@nortexte": "BUDB9310068A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000543566", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000543566", "@nortexte": "BUDB9310069A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000889315", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000889315", "@nortexte": "ECOT9410198A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-01-04" }, { "@id": "JORFTEXT000000544070", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000544070", "@nortexte": "ECOT9410199A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-01-04" }, { "@id": "JORFTEXT000000531018", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000531018", "@nortexte": "ECOT9410205A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-02-01" }, { "@id": "JORFTEXT000000182450", "#text": "DECRET94-170", "@sens": "cible", "@cidtexte": "JORFTEXT000000182450", "@nortexte": "JUSC9420087D", "@numtexte": "94-170", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-02-25" }, { "@id": "LEGIARTI000006355975", "@num": "ANNEXE II", "#text": "Décret n°94-190 du 4 mars 1994 - art. ANNEXE II (An)", "@sens": "cible", "@cidtexte": "JORFTEXT000000730190", "@nortexte": "INTA9400067D", "@numtexte": "94-190", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-03-04" }, { "@id": "JORFTEXT000000163244", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000163244", "@nortexte": "ECOT9410208A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-04-28" }, { "@id": "JORFTEXT000000366180", "#text": "DECRET94-562", "@sens": "cible", "@cidtexte": "JORFTEXT000000366180", "@nortexte": "MCCK9400002D", "@numtexte": "94-562", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-30" }, { "@id": "JORFTEXT000000366235", "#text": "DECRET94-563", "@sens": "cible", "@cidtexte": "JORFTEXT000000366235", "@nortexte": "MCCK9400001D", "@numtexte": "94-563", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-30" }, { "@id": "LEGIARTI000006425161", "@num": "2", "#text": "Décret n°94-562 du 30 juin 1994 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000366180", "@nortexte": "MCCK9400002D", "@numtexte": "94-562", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-30" }, { "@id": "LEGIARTI000006425160", "@num": "2", "#text": "Décret n°94-562 du 30 juin 1994 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000366180", "@nortexte": "MCCK9400002D", "@numtexte": "94-562", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-30" }, { "@id": "JORFTEXT000000165330", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000165330", "@nortexte": "ECOT9410214A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-07-19" }, { "@id": "JORFTEXT000000365243", "#text": "LOI94-629", "@sens": "cible", "@cidtexte": "JORFTEXT000000365243", "@nortexte": "SPSX9400024L", "@numtexte": "94-629", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-07-25" }, { "@id": "JORFTEXT000000184571", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000184571", "@nortexte": "MCCK9400345A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-08-05" }, { "@id": "JORFTEXT000000184608", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000184608", "@nortexte": "MCCK9400346A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-08-05" }, { "@id": "LEGIARTI000006431489", "@num": "2", "#text": "Arrêté du 5 août 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000184608", "@nortexte": "MCCK9400346A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-08-05" }, { "@id": "LEGIARTI000006431469", "@num": "2", "#text": "Arrêté du 5 août 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000184571", "@nortexte": "MCCK9400345A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-08-05" }, { "@id": "LEGIARTI000006431490", "@num": "3", "#text": "Arrêté du 5 août 1994 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000184608", "@nortexte": "MCCK9400346A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-08-05" }, { "@id": "LEGIARTI000006431470", "@num": "3", "#text": "Arrêté du 5 août 1994 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000184571", "@nortexte": "MCCK9400345A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-08-05" }, { "@id": "JORFTEXT000000549473", "#text": "DECRET94-712", "@sens": "cible", "@cidtexte": "JORFTEXT000000549473", "@nortexte": "AGRS9400813D", "@numtexte": "94-712", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-18" }, { "@id": "LEGITEXT000005616428", "#text": "Décret n°94-712 du 18 août 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000549473", "@nortexte": "AGRS9400813D", "@numtexte": "94-712", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-18" }, { "@id": "LEGIARTI000006777718", "@num": "1", "#text": "Décret n°94-712 du 18 août 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000549473", "@nortexte": "AGRS9400813D", "@numtexte": "94-712", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-18" }, { "@id": "LEGIARTI000006777718", "@num": "1", "#text": "Décret n°94-712 du 18 août 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000549473", "@nortexte": "AGRS9400813D", "@numtexte": "94-712", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-18" }, { "@id": "LEGIARTI000006777719", "@num": "2", "#text": "Décret n°94-712 du 18 août 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000549473", "@nortexte": "AGRS9400813D", "@numtexte": "94-712", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-18" }, { "@id": "JORFTEXT000000713415", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000713415", "@nortexte": "ECOT9440218A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-08-17" }, { "@id": "JORFTEXT000000551860", "#text": "LOI94-1131", "@sens": "cible", "@cidtexte": "JORFTEXT000000551860", "@nortexte": "BUDX9400011L", "@numtexte": "94-1131", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-27" }, { "@id": "LEGIARTI000006319052", "@num": "3", "#text": "Loi n°94-1131 du 27 décembre 1994 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000551860", "@nortexte": "BUDX9400011L", "@numtexte": "94-1131", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-27" }, { "@id": "JORFTEXT000000367398", "#text": "LOI94-1162", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319113", "@num": "31", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 31 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000553041", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000553041", "@nortexte": "BUDB9510025A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-03-22" }, { "@id": "JORFTEXT000000736138", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000736138", "@nortexte": "MCCK9500095A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-02" }, { "@id": "JORFTEXT000000480828", "#text": "Arrêté du 2 mai 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000480828", "@nortexte": "MMCK9500094A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-02" }, { "@id": "LEGIARTI000006431931", "@num": "2", "#text": "Arrêté du 2 mai 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736138", "@nortexte": "MCCK9500095A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-02" }, { "@id": "LEGIARTI000006431926", "@num": "2", "#text": "Arrêté du 2 mai 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000370860", "@nortexte": "MCCK9500094A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-02" }, { "@id": "LEGIARTI000006431927", "@num": "3", "#text": "Arrêté du 2 mai 1995 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000370860", "@nortexte": "MCCK9500094A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-02" }, { "@id": "LEGIARTI000006431932", "@num": "3", "#text": "Arrêté du 2 mai 1995 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736138", "@nortexte": "MCCK9500095A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-02" }, { "@id": "JORFTEXT000000371685", "#text": "LOI95-882", "@sens": "cible", "@cidtexte": "JORFTEXT000000371685", "@nortexte": "TEFX9500107L", "@numtexte": "95-882", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "JORFTEXT000000737653", "#text": "LOI95-885", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319304", "@num": "16", "#text": "Loi - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "JORFTEXT000000736545", "#text": "DECRET95-1065", "@sens": "cible", "@cidtexte": "JORFTEXT000000736545", "@nortexte": "JUSC9520701D", "@numtexte": "95-1065", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-09-29" }, { "@id": "JORFTEXT000000738122", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000738122", "@nortexte": "ECOT9540281A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-10-04" }, { "@id": "JORFTEXT000000191068", "#text": "LOI95-1346", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000721989", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000721989", "@nortexte": "ECOB9510131A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-12-29" }, { "@id": "JORFTEXT000000171732", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000171732", "@nortexte": "ECOB9610011A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-31" }, { "@id": "JORFTEXT000000561537", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000561537", "@nortexte": "ECOD9670013A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "JORFTEXT000000744527", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000744527", "@nortexte": "MCCK9600306A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-10-21" }, { "@id": "JORFTEXT000000196152", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000196152", "@nortexte": "MCCK9600305A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-10-21" }, { "@id": "LEGIARTI000006432661", "@num": "2", "#text": "Arrêté du 21 octobre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000744527", "@nortexte": "MCCK9600306A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-10-21" }, { "@id": "LEGIARTI000006432655", "@num": "2", "#text": "Arrêté du 21 octobre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196152", "@nortexte": "MCCK9600305A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-10-21" }, { "@id": "LEGIARTI000006432656", "@num": "3", "#text": "Arrêté du 21 octobre 1996 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196152", "@nortexte": "MCCK9600305A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-10-21" }, { "@id": "LEGIARTI000006432662", "@num": "3", "#text": "Arrêté du 21 octobre 1996 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000744527", "@nortexte": "MCCK9600306A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-10-21" }, { "@id": "JORFTEXT000000380034", "#text": "LOI96-1181", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380440", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000380440", "@nortexte": "ECOB9610123A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-31" }, { "@id": "JORFTEXT000000183266", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000183266", "@nortexte": "ECOB9710050A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-07-25" }, { "@id": "JORFTEXT000000569701", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000569701", "@nortexte": "ECOB9710063A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-11-19" }, { "@id": "JORFTEXT000000387693", "#text": "DECRET97-1194", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "JORFTEXT000000755943", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000755943", "@nortexte": "ECOD9870009A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-13" }, { "@id": "JORFTEXT000000756380", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000756380", "@nortexte": "MCCK9800369A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-07-30" }, { "@id": "JORFTEXT000000390089", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000390089", "@nortexte": "MCCK9800346A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-07-30" }, { "@id": "JORFTEXT000000574787", "#text": "LOI98-1267", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000575329", "#text": "DECRET99-130", "@sens": "cible", "@cidtexte": "JORFTEXT000000575329", "@nortexte": "MCCK9800773D", "@numtexte": "99-130", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-24" }, { "@id": "LEGIARTI000006426512", "@num": "16", "#text": "Décret n°99-130 du 24 février 1999 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575329", "@nortexte": "MCCK9800773D", "@numtexte": "99-130", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-24" }, { "@id": "JORFTEXT000000211924", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000211924", "@nortexte": "MCCK9900006A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-07-02" }, { "@id": "JORFTEXT000000396402", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000396402", "@nortexte": "MCCK9900007A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-07-02" }, { "@id": "JORFTEXT000000762233", "#text": "LOI99-1172", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000580717", "#text": "LOI99-1173", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000751977", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000751977", "@nortexte": "MCCK0000057A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-03-14" }, { "@id": "JORFTEXT000000570161", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000570161", "@nortexte": "MCCK0000058A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-03-14" }, { "@id": "JORFTEXT000000400546", "#text": "LOI2000-656", "@sens": "cible", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "LEGIARTI000006716573", "@num": "10", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "JORFTEXT000000219672", "#text": "Ordonnance2000-916", "@sens": "cible", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "JORFTEXT000000220595", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000767907", "#text": "LOI2000-1353", "@sens": "cible", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000587915", "#text": "Décret2001-263", "@sens": "cible", "@cidtexte": "JORFTEXT000000587915", "@nortexte": "ECOD0070003D", "@numtexte": "2001-263", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-22" }, { "@id": "JORFTEXT000000592233", "#text": "LOI2001-1275", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000581002", "#text": "LOI2001-1276", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000409466", "#text": "LOI2002-92", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "LEGIARTI000006340748", "@num": "40", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 40 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "LEGIARTI000006340749", "@num": "40", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "JORFTEXT000000227539", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000227539", "@nortexte": "MCCK0200470A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-09-02" }, { "@id": "JORFTEXT000000409719", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000409719", "@nortexte": "MCCK0200471A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-09-02" }, { "@id": "JORFTEXT000000781906", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000411828", "#text": "LOI2003-517", "@sens": "cible", "@cidtexte": "JORFTEXT000000411828", "@nortexte": "MCCX0200037L", "@numtexte": "2003-517", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2003-06-18" }, { "@id": "JORFTEXT000000431663", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000431663", "@nortexte": "MCCK0300438A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-08-21" }, { "@id": "JORFTEXT000000244774", "#text": "Décret2003-1018", "@sens": "cible", "@cidtexte": "JORFTEXT000000244774", "@nortexte": "MCCK0300612D", "@numtexte": "2003-1018", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-10-24" }, { "@id": "JORFTEXT000000244775", "#text": "Décret2003-1019", "@sens": "cible", "@cidtexte": "JORFTEXT000000244775", "@nortexte": "MCCK0300614D", "@numtexte": "2003-1019", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-10-24" }, { "@id": "JORFTEXT000000440880", "#text": "Décret2004-963", "@sens": "cible", "@cidtexte": "JORFTEXT000000440880", "@nortexte": "ECOZ0400043D", "@numtexte": "2004-963", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-09-09" }, { "@id": "JORFTEXT000000789373", "#text": "LOI2004-1484", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000240757", "#text": "LOI2004-1485", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322168", "@num": "73", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 73 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322250", "@num": "1", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFARTI000024565020", "#text": "Décision n°2011-165 QPC du 16 septembre 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024565019", "@nortexte": "CSCX1125369S", "@numtexte": "2011-165 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-09-16" }, { "@id": "JORFARTI000031979290", "@num": "1", "#text": "Décision n°2015-520 QPC du 3 février 2016 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031979279", "@nortexte": "CSCX1603375S", "@numtexte": "2015-520 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-02-03" }, { "@id": "JORFARTI000031979280", "#text": "Décision n°2015-520 QPC du 3 février 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031979279", "@nortexte": "CSCX1603375S", "@numtexte": "2015-520 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-02-03" }, { "@id": "JORFARTI000032862895", "#text": "Décision n°2016-553 QPC du 8 juillet 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032862894", "@nortexte": "CSCX1619319S", "@numtexte": "2016-553 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-07-08" }, { "@id": "LEGIARTI000006346126", "@num": "L234-1", "#text": "CODE DES COMMUNES. - art. L234-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346125", "@num": "L234-1", "#text": "CODE DES COMMUNES. - art. L234-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346353", "@num": "L263-4", "#text": "CODE DES COMMUNES. - art. L263-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307353", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307971", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306369", "@num": "1586 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1586 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306431", "@num": "1599 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306431", "@num": "1599 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306436", "@num": "1599 ter D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 ter D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306647", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306648", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306684", "@num": "1609 novodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 novodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306682", "@num": "1609 octodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 octodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306680", "@num": "1609 septdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 septdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306708", "@num": "1609 unvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 unvicies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306686", "@num": "1609 vicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 vicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306749", "@num": "1618 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1618 sexies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311979", "@num": "1648 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312014", "@num": "1648 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312572", "@num": "1649 quater D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303289", "@num": "199 quindecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quindecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303454", "@num": "209 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303454", "@num": "209 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303453", "@num": "209 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308646", "@num": "214 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 214 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308694", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308682", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308696", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308699", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308695", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308698", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308697", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308700", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017888212", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308779", "@num": "223 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304077", "@num": "238 septies E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 septies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309205", "@num": "244 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309843", "@num": "403", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 403 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309842", "@num": "403", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 403 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309975", "@num": "520 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 520 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309974", "@num": "520 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 520 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309976", "@num": "520 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 520 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310096", "@num": "575", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310110", "@num": "575 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311074", "@num": "919", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 919 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311083", "@num": "919 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 919 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305627", "@num": "919 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 919 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311293", "@num": "990 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794190", "@num": "L16", "#text": "Code des pensions militaires d'invalidité et des v - art. L16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315600", "@num": "L284", "#text": "Livre des procédures fiscales - art. L284 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi", "MCS_TXT": { "MC": [ "BUDGET", "ECONOMIE", "BUDGET 1993", "FISCALITE", "IMPOT", "CODE GENERAL DES IMPOTS", "CGI", "CODE DES DOUANES", "LIVRE DES PROCEDURES FISCALES", "CODE DES COMMUNES", "CODE DES PENSIONS MILITAIRES D'INVALIDITE ET DES VICTIMES DE LA GUERRE", "CODE DE LA SECURITE SOCIALE", "CODE DE LA CONSTRUCTION ET DE L'HABITATION", "PROJET DE LOI", "LOI DE FINANCES", "LOI DE FINANCES POUR 1993", "TRANSPOSITION DE DIRECTIVE CEE" ] }, "TITREFULL": "LOI de finances pour 1993 (n° 92-1376 du 30 décembre 1992) (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000178406", "NOR": "BUDX9200273L", "NUM": "92-1376", "DATE_PUBLI": "1992-12-31", "DATE_TEXTE": "1992-12-30", "ORIGINE_PUBLI": "JORF n°304 du 31 décembre 1992", "PAGE_DEB_PUBLI": 18058 } }, "META_COMMUN": { "ID": "JORFTEXT000000178406", "URL": "texte/version/JORF/TEXT/00/00/00/17/84/JORFTEXT000000178406.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1992/12/30/BUDX9200273L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9921376", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1992/12/30/92-1376/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
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 30 décembre 1992.
\n

FRANCOIS MITTERRAND

Par le Président de la République:

Le Premier ministre,
PIERRE BEREGOVOY

Le ministre du budget,

MARTIN MALVY

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000178406", "cible": true, "cidtexte": "JORFTEXT000000178406", "id": "LEGIARTI000006318670", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006318670", "liens_entrants": true }

Article 104 AUTONOME PERIME, en vigueur du 01/01/1993 au 01/09/2007 (LOI de finances pour 1993 (n° 92-1376 du 30 décembre 1992) (1))