{ "article": { "LEGIARTI000006318960": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "20", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1993-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006318960", "URL": "article/LEGI/ARTI/00/00/06/31/89/LEGIARTI000006318960.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGBXXXXXX020AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000684770", "#text": "LOI 93-1353 1993-12-30 Finances rectificative pour 1993 JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006309348", "@num": "260 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 260 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000684770", "@nor": "BUDX9300185L", "@num": "93-1353", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°93-1353 du 30 décembre 1993 DE FINANCES RECTIFICATIVE POUR 1993", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000684770", "@c_titre_court": "Loi n°93-1353 du 30 décembre 1993" }, { "@fin": "2999-01-01", "#text": "Loi n° 93-1353 du 30 décembre 1993 de finances rectificative pour 1993 (1)", "@debut": "1993-12-31", "@id_txt": "LEGITEXT000006069146", "@c_titre_court": "Loi n° 93-1353 du 30 décembre 1993" } ], "@date_publi": "1993-12-31", "@date_signature": "1993-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006318960", "@fin": "2007-09-01", "@num": "20", "@etat": "PERIME", "@debut": "1993-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. Les dispositions du présent article s'appliquent à compter du 1er janvier 1994.
" } }, "LEGIARTI000006309348": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "260 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006309348", "URL": "article/LEGI/ARTI/00/00/06/30/93/LEGIARTI000006309348.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0260ADXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 260 B, 260 C, 262 ter, 261 C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 23 O", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural 614", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000508808", "#text": "Loi 87-416 1987-06-17", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "#text": "Loi 93-1344 1993-12-31 art. 12", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318960", "@num": "20", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 20 (P) JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000361988", "#text": "Loi 93-1444 1993-12-31 art. 12 IX 1° JORF 5 janvier 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGIARTI000006301294", "@num": "23 O", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300314", "@num": "23 P", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191938", "@fin": "1997-04-11", "#text": "*TVA intracommunautaire*", "@debut": "1993-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179646", "@fin": "2999-01-01", "#text": "II : Opérations imposables sur option", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006309343", "@fin": "1987-06-18", "@num": "260 C", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309344", "@fin": "1988-12-31", "@num": "260 C", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309345", "@fin": "1992-07-04", "@num": "260 C", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309346", "@fin": "1993-01-01", "@num": "260 C", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309347", "@fin": "1994-09-02", "@num": "260 C", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309348", "@fin": "1997-04-11", "@num": "260 C", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309349", "@fin": "1999-06-29", "@num": "260 C", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309350", "@fin": "2000-03-31", "@num": "260 C", "@etat": "MODIFIE", "@debut": "1999-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309351", "@fin": "2001-03-31", "@num": "260 C", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309352", "@fin": "2002-03-31", "@num": "260 C", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309353", "@fin": "2002-12-31", "@num": "260 C", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309354", "@fin": "2005-01-01", "@num": "260 C", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309355", "@fin": "2006-12-31", "@num": "260 C", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309356", "@fin": "2008-04-03", "@num": "260 C", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619356", "@fin": "2009-01-10", "@num": "260 C", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096585", "@fin": "2009-07-31", "@num": "260 C", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020763620", "@fin": "2999-01-01", "@num": "260 C", "@etat": "VIGUEUR", "@debut": "2009-07-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'option mentionnée à l'article 260 B ne s'applique pas :
\n
1° Aux opérations effectuées entre eux par les organismes dépendant de la chambre syndicale des banques populaires;
\n
2° Aux opérations effectuées entre elles par les caisses de crédit mutuel adhérentes à la confédération nationale du crédit mutuel;
\n
3° Aux opérations effectuées entre elles par les caisses de crédit agricole mentionnées à l'article 614 du code rural;
\n
4° ((Aux intérêts, agios, rémunérations de prêts de titres effectués dans les conditions du chapitre V de la loi n° 87-416 du 17 juin 1987 sur l'épargne, aux profits tirés des pensions réalisées dans les conditions prévues par l'article 12 de la loi n° 93-1344 du 31 décembre 1993 portant diverses dispositions relatives à la Banque de France, à l'assurance, au crédit et aux marchés financiers)) (M) ;
\n
5° Aux rémunérations assimilables à des intérêts ou agios dont la liste est établie par arrêté du ministre chargé des finances (1) ;
\n
6° Aux cessions de valeurs mobilieres et de titres de créances négociables ;
\n
7° Aux sommes versées par le Trésor à la banque de France ;
\n
8° Aux frais et commissions perçus lors de l'émission des actions des sociétés d'investissement à capital variable et aux sommes perçues lors des cessions de créances à des fonds communs de créances ou en rémunération de la gestion de ces créances ;
\n
9° Aux opérations bancaires afférentes au financement d'exportations, de livraisons exonérées en vertu du I de l'article 262 ter ou d'opérations situées hors de France, dont la liste est fixée par arrêté du ministre chargé du budget ; toutefois, l'option englobe les commissions afférentes au financement d'exportations ou de livraisons exonérées en vertu du I de l'article 262 ter lorsque, par l'effet de l'option, les commissions de même nature sont elles-mêmes soumises à la taxe sur la valeur ajoutée en régime intérieur ;
\n
10° Aux opérations soumises à la taxe sur les conventions d'assurance ;
\n
11° Aux opérations visées aux d et g du 1° de l'article 261 C.
\n
((12° Aux commissions perçues lors de l'émission et du placement d'emprunts obligataires)) (M').
\n
(M) Modification de la loi 93-1444.
\n
(1) Annexe IV, art. 23 O.
\n
(M') Modification de la loi 93-1353. Ces dispositions s'appliquent à compter du 1er janvier 1994.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006309348", "cible": false, "cidtexte": "JORFTEXT000000684770", "id": "LEGIARTI000006318960", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000684770": { "SM": { "CONTENU": "PREMIERE PARTIE: CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER (ART. 1 A 7).
MODIFICATION DE LA LOI 891008 DU 31-12-1989 RELATIVE AU DEVELOPPEMENT DES ENTREPRISES COMMERCIALES ET ARTISANALES.
DEUXIEME PARTIE: MOYENS DES SERVICES ET DES DISPOSITIONS SPECIALES.
TITRE I: DISPOSITIONS APPLICABLES A L'ANNEE 1993.
1: OPERATIONS A CARACTERE DEFINITIF.
A) BUDGET GENERAL (ART. 8 A 11).
B) BUDGET ANNEXES: ART. 12.
C) OPERATIONS A CARACTERE DEFINITIF DES COMPTES D'AFFECTATION SPECIALE (ART. 13).
2: OPERATIONS A CARACTERE TEMPORAIRE: ART. 14 ET 15.
3: AUTRES DISPOSITIONS: ART. 16.
TITRE II: DISPOSITIONS PERMANENTES.
1: MESURES CONCERNANT LA FISCALITE (ART. 17 A 50).
MODIFICATION DE LA LOI DE FINANCES POUR 1992 (911322 DU 30-12-1990),DE LA LOI DE FINANCES RECTIFICATIVE POUR 1998 (881193 DU 29-12-1988),DE LA LOI QUINQUENNALE POUR L'EMPLOI (931313 DU 20-12-1993).
2: AUTRES DISPOSITIONS: ART. 51 A 56.
MODIFICATION DE LA LOI DE FINANCES RECTIFICATIVE POUR 1991 (911323 DU 30-12-1991),DE LA LOI 861290 DU 23-12-1986 TENDNANT A FAVORISER L'INVESTISSEMENT LOCATIF." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000874247", "#text": "Loi n° 86-1290 du 23 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874247", "@numtexte": "86-1290", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-23" }, { "@id": "JORFTEXT000000509064", "#text": "Loi n°88-1193 du 29 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006275511", "@num": "35", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006275511", "@num": "35", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "JORFTEXT000000709058", "#text": "Loi n° 89-1008 du 31 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000709058", "@nortexte": "COMX8900062L", "@numtexte": "89-1008", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-31" }, { "@id": "JORFTEXT000000355987", "#text": "Loi n° 91-1323 du 30 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFIE", "@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": "JORFTEXT000000706124", "#text": "Directive Européenne n°92-111 du 14 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000706124", "@nortexte": "392L0111", "@numtexte": "92-111", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-12-14" }, { "@id": "JORFTEXT000000706145", "#text": "Directive Européenne n°92-108 du 14 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000706145", "@nortexte": "392L0108", "@numtexte": "92-108", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-12-14" }, { "@id": "JORFTEXT000000864578", "#text": "Loi n°93-1313 du 20 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGITEXT000006069146", "#text": "Loi n°93-1353 du 30 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275732", "@num": "1", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318951", "@num": "10", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 10 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318952", "@num": "11", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 11 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318953", "@num": "12", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 12 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318954", "@num": "13", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 13 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318955", "@num": "14", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 14 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318956", "@num": "15", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 15 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318957", "@num": "16", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 16 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318958", "@num": "18", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318945", "@num": "2", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318960", "@num": "20", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 20 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318961", "@num": "22", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318962", "@num": "23", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318964", "@num": "25", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 25 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318965", "@num": "27", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 27 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318966", "@num": "28", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318967", "@num": "29", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275733", "@num": "3", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318969", "@num": "32", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318972", "@num": "35", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275739", "@num": "36", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318975", "@num": "39", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318946", "@num": "4", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318977", "@num": "41", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275741", "@num": "45", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318982", "@num": "47", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318947", "@num": "5", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318986", "@num": "51", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275743", "@num": "54", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 54 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318989", "@num": "55", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318990", "@num": "56", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318990", "@num": "56", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318948", "@num": "6", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318949", "@num": "7", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 7 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275734", "@num": "8", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318950", "@num": "9", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000546191", "#text": "DECRET94-288", "@sens": "cible", "@cidtexte": "JORFTEXT000000546191", "@nortexte": "BUDF9410016D", "@numtexte": "94-288", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-06" }, { "@id": "LEGITEXT000005615621", "#text": "Décret n°94-288 du 6 avril 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000546191", "@nortexte": "BUDF9410016D", "@numtexte": "94-288", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-06" }, { "@id": "LEGIARTI000006329418", "@num": "1", "#text": "Décret n°94-288 du 6 avril 1994 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000546191", "@nortexte": "BUDF9410016D", "@numtexte": "94-288", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-06" }, { "@id": "JORFTEXT000000547768", "#text": "DECRET94-435", "@sens": "cible", "@cidtexte": "JORFTEXT000000547768", "@nortexte": "BUDF9400001D", "@numtexte": "94-435", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-05-31" }, { "@id": "JORFTEXT000000166235", "#text": "DECRET94-452", "@sens": "cible", "@cidtexte": "JORFTEXT000000166235", "@nortexte": "BUDF9400003D", "@numtexte": "94-452", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-03" }, { "@id": "JORFTEXT000000365991", "#text": "DECRET94-655", "@sens": "cible", "@cidtexte": "JORFTEXT000000365991", "@nortexte": "INTB9400303D", "@numtexte": "94-655", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-07-27" }, { "@id": "JORFTEXT000000532250", "#text": "DECRET94-764", "@sens": "cible", "@cidtexte": "JORFTEXT000000532250", "@nortexte": "BUDF9400013D", "@numtexte": "94-764", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-30" }, { "@id": "JORFTEXT000000366019", "#text": "DECRET94-864", "@sens": "cible", "@cidtexte": "JORFTEXT000000366019", "@nortexte": "MAEF9410030D", "@numtexte": "94-864", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-05" }, { "@id": "JORFTEXT000000732764", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000732764", "@nortexte": "MAEF9410041A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-10-21" }, { "@id": "JORFTEXT000000530935", "#text": "LOI94-1163", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000551339", "#text": "DECRET95-211", "@sens": "cible", "@cidtexte": "JORFTEXT000000551339", "@nortexte": "BUDF9500001D", "@numtexte": "95-211", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-21" }, { "@id": "JORFTEXT000000354246", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000354246", "@nortexte": "MAEF9410050A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-12-27" }, { "@id": "JORFTEXT000000553169", "#text": "DECRET95-392", "@sens": "cible", "@cidtexte": "JORFTEXT000000553169", "@nortexte": "BUDR9504241D", "@numtexte": "95-392", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-10" }, { "@id": "LEGITEXT000005618294", "#text": "Décret n°95-392 du 10 avril 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000553169", "@nortexte": "BUDR9504241D", "@numtexte": "95-392", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-10" }, { "@id": "LEGIARTI000006329692", "@num": "1", "#text": "Décret n°95-392 du 10 avril 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000553169", "@nortexte": "BUDR9504241D", "@numtexte": "95-392", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-10" }, { "@id": "JORFTEXT000000559373", "#text": "DECRET96-116", "@sens": "cible", "@cidtexte": "JORFTEXT000000559373", "@nortexte": "BUDF9510078D", "@numtexte": "96-116", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-08" }, { "@id": "LEGITEXT000005620352", "#text": "Décret n°96-116 du 8 février 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000559373", "@nortexte": "BUDF9510078D", "@numtexte": "96-116", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-08" }, { "@id": "LEGIARTI000006330025", "@num": "1", "#text": "Décret n°96-116 du 8 février 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000559373", "@nortexte": "BUDF9510078D", "@numtexte": "96-116", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-08" }, { "@id": "LEGIARTI000006330027", "@num": "2", "#text": "Décret n°96-116 du 8 février 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000559373", "@nortexte": "BUDF9510078D", "@numtexte": "96-116", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-08" }, { "@id": "JORFTEXT000000572100", "#text": "Décret n°98-590 du 6 juillet 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000572100", "@nortexte": "AGRS9800123D", "@numtexte": "98-590", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-06" }, { "@id": "JORFTEXT000000193594", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000193594", "@nortexte": "AGRG9800124A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-07-24" }, { "@id": "JORFTEXT000000697793", "#text": "du 22 décembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000697793", "@nortexte": "CTEX9803330V", "@typelien": "APPLICATION", "@naturetexte": "AVISEURO", "@datesignatexte": "1998-12-22" }, { "@id": "JORFTEXT000000394739", "#text": "DECRET99-370", "@sens": "cible", "@cidtexte": "JORFTEXT000000394739", "@nortexte": "AGRG9900385D", "@numtexte": "99-370", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-07" }, { "@id": "LEGITEXT000022331895", "#text": "Ordonnance n°2010-638\n du 10 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "JORFTEXT000022330885", "#text": "Ordonnance n°2010-638 du 10 juin 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "LEGIARTI000006307433", "@num": "151 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302965", "@num": "158 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306753", "@num": "1618 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1618 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306754", "@num": "1618 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1618 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313573", "@num": "1681 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313572", "@num": "1681 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313578", "@num": "1681 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313579", "@num": "1681 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313796", "@num": "1762 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308686", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308688", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308687", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308685", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308684", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308875", "@num": "231", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304069", "@num": "238 septies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 septies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309138", "@num": "239", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309371", "@num": "261", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309702", "@num": "262", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 262 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309441", "@num": "269", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 269 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304436", "@num": "286 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 286 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304436", "@num": "286 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 286 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309533", "@num": "287", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 287 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309533", "@num": "287", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 287 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309534", "@num": "287", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 287 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309547", "@num": "289", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 289 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309547", "@num": "289", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 289 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309562", "@num": "291", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 291 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309562", "@num": "291", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 291 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304463", "@num": "291 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 291 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304463", "@num": "291 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 291 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304620", "@num": "302 bis X", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis X (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307542", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307542", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309855", "@num": "406 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 406 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305401", "@num": "775 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 775 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390575", "@num": "L2333-1", "#text": "Code général des collectivités territoriales - art. L2333-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390576", "@num": "L2333-1", "#text": "Code général des collectivités territoriales - art. L2333-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390577", "@num": "L2333-1", "#text": "Code général des collectivités territoriales - art. L2333-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°93-1353 du 30 décembre 1993", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1993", "EQUILIBRE FINANCIER", "CODE GENERAL DES IMPOTS", "CGI", "BUDGET GENERAL", "BUDGET ANNEXE", "COMPTE D'AFFECTATION SPECIALE", "FISCALITE", "LIVRE DES PROCEDURES FISCALES", "IMPOT", "TAXE", "TVA", "TRANSPOSITION DE DIRECTIVE CE", "COMMUNAUTE EUROPEENNE", "PROJET DE LOI", "JACHERE", "TAXE D'HABITATION", "ONU", "CEREALE", "RADIO", "PSYCHOLOGUE", "CONTRAT A TERME D'INSTRUMENT FINANCIER", "FIOUL DOMESTIQUE", "STOCK", "PRODUIT SUPPLEMENTAIRE", "SOCIETE", "DEPENSE EN CAPITAL", "COLLECTIVITE LOCALE", "PUISSANCE ADMINISTRATIVE", "PLUS-VALUE", "DEDUCTION", "REGIME PETROLIER", "TAXE SUR LA PUBLICITE FONCIERE", "REDEVANCE TELEVISION", "TAXE SUR LES GRANDES SURFACES", "TAXE D'USAGE DES ABATTOIRS PUBLICS", "FISAC", "SERVICE CIVIL", "ACTION", "IMPORTATION", "IMMEUBLE", "ALCOOL", "PRIME DE REMBOURSEMENT", "INTERPRETATION", "PRELEVEMENT EXCEPTIONNEL", "DEGREVEMENT", "DECISION DU CONSEIL DES COMMUNAUTES EUROPEENNES", "ASSUJETTISSEMENT", "CONTAMINATION", "DUPLICATA", "TRANSPORT", "BANQUE", "TAXE PROFESSIONNELLE", "SUPPRESSION", "EXONERATION", "ATTRIBUTION", "SOCIETE PAR ACTION SIMPLIFIEE", "DEPENSE ORDINAIRE", "EMPRUNT PUBLIC", "INDEMNITE", "FARINE", "TITRE DE PARTICIPATION", "CONVENTION INTERNATIONALE", "TIPP", "TITRE D'INVESTISSEMENT", "ETABLISSEMENT DE SANTE PRIVE", "OEUVRE D'ART", "AVOIR FISCAL", "DEPENSE SOMPTUAIRE", "MOTIVATION D'ACTE ADMINISTRATIF", "DOCUMENT ADMINISTRATIF", "DEMEMBREMENT", "ENTREPRISE", "EAU MINERALE", "PRIME DE QUALIFICATION", "DOMICILE FISCAL", "PAYS EN VOIE DE DEVELOPPEMENT", "COMMERCE", "SINISTRE", "TELEVISION", "PATRIMOINE MOBILIER", "SECRET FISCAL", "PRODUIT ALIMENTAIRE", "MILITAIRE", "REMBOURSEMENT", "REVENU", "FONCTION PUBLIQUE HOSPITALIERE", "TVA INTRACOMMUNAUTAIRE", "CESSION", "BUDGET DE LA DEFENSE", "DROIT DE FABRICATION", "CODE DES DOUANES", "SOCIETE CIVILE", "ASSISTANCE ADMINISTRATIVE MUTUELLE", "UNION EUROPEENNE", "OBLIGATION", "SUCCESSION", "ACQUISITION INTRACOMMUNAUTAIRE", "NAVIRE", "BIOCARBURANT", "GUERRE DU GOLFE", "COMPTE DE PRET", "TRANSPORT INTRACOMMUNAUTAIRE", "DROIT", "IMPOT SUR LES SOCIETES", "BOISSON ALCOOLIQUE", "EAU", "COUVERTURE DE RISQUE", "TAXE SUR LES SALAIRES", "DOUANE", "SOCIETE DE PERSONNES", "BENEFICE AGRICOLE FORFAITAIRE", "DEMEMBREMENT D'ACTION", "PLUS-VALUE A LONG TERME", "PSYCHANALISTE", "ETRANGER", "DROIT D'ENREGISTREMENT", "FACTURATION", "ETABLISSEMENT FINANCIER", "VALIDATION LEGISLATIVE", "TAXE FISCALE", "ENTREPRISE ETRANGERE", "CONSTRUCTION", "OLEAGINEUX", "EQUILIBRE GENERAL", "CREDIT D'IMPOT FORMATION", "PSYCHOTHERAPEUTE", "DOMMAGE", "AMORTISSEMENT NON DEDUCTIBLE", "FONDS COMMUN DE PLACEMENT", "AGENT DES IMPOTS", "NAVIRE DE PLAISANCE", "EMPRUNT OBLIGATAIRE", "REPARTITION", "FORMATION PROFESSIONNELLE CONTINUE", "IMPOT FORMATION", "AP", "DEROGATION", "MALADIE DE CREUTZFELDT JAKOB", "BIBLIOTHEQUE NATIONALE", "TAXE SUR LES FARINES", "MOTEUR", "REVENU IMPOSABLE", "BIBLIOTHEQUE DE FRANCE", "BAPSA", "FONDS DE COMMERCE", "CB", "DEVISE", "PATRIMOINE IMMOBILIER", "TRANSFERT DE BIENS", "COMMUNICATION AUDIOVISUELLE", "FONDS DE COMPENSATION", "ETHANOL", "AUTORISATION DE PROGRAMME", "REDEVANCE", "SERVICE MILITAIRE", "BATEAU", "CARBURANT", "PERSONNE MORALE", "CATASTROPHE NATURELLE", "COMPETENCE TERRITORIALE", "DROIT D'ACCISE", "FCTVA", "LOCATION-GERANCE", "PETROLE", "PLACEMENT A RISQUE", "DOMMAGE DE GUERRE", "POSTE CB", "RISQUE", "AMORTISSEMENT", "FONDS D'INTERVENTION", "VIREMENT DIRECT", "ESTER", "ANNULATION DE LA DETTE", "CP", "FONDS NATIONAL DES ABATTOIRS", "CREDIT DE PAIEMENT" ] }, "TITREFULL": "Loi n°93-1353 du 30 décembre 1993 DE FINANCES RECTIFICATIVE POUR 1993" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000684770", "NOR": "BUDX9300185L", "NUM": "93-1353", "DATE_PUBLI": "1993-12-31", "DATE_TEXTE": "1993-12-30", "ORIGINE_PUBLI": "JORF du 31 décembre 1993", "PAGE_DEB_PUBLI": 18521 } }, "META_COMMUN": { "ID": "JORFTEXT000000684770", "URL": "texte/version/JORF/TEXT/00/00/00/68/47/JORFTEXT000000684770.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1993/12/30/BUDX9300185L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9931353", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1993/12/30/93-1353/jo/texte" } } } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000684770", "cible": true, "cidtexte": "JORFTEXT000000684770", "id": "LEGIARTI000006318960", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006318960", "liens_entrants": true }

Article 20 AUTONOME PERIME, en vigueur du 31/12/1993 au 01/09/2007 (Loi n°93-1353 du 30 décembre 1993 DE FINANCES RECTIFICATIVE POUR 1993)