{ "article": { "LEGIARTI000006319144": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "64", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1995-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006319144", "URL": "article/LEGI/ARTI/00/00/06/31/91/LEGIARTI000006319144.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGTXXXXXX064AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Instruction 1995-02-24 5D-3-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000367398", "#text": "Loi 94-1162 1994-12-29 Finances pour 1995 JORF 30 décembre 1994 en vigueur le 1er janvier 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006307908", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084572", "@fin": "2999-01-01", "#text": "1. Mesures de soutien de l'activité et de l'emploi.", "@debut": "1995-01-01" } ] }, "@cid": "JORFTEXT000000367398", "@nor": "BUDX9400125L", "@num": "94-1162", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi de finances pour 1995 (n° 94-1162 du 29 décembre 1994 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000367398", "@c_titre_court": "Loi n°94-1162 du 29 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1162 du 29 décembre 1994 de finances pour 1995", "@debut": "1995-01-01", "@id_txt": "LEGITEXT000005617312", "@c_titre_court": "Loi n° 94-1162 du 29 décembre 1994" } ], "@date_publi": "1994-12-30", "@date_signature": "1994-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319144", "@fin": "2999-01-01", "@num": "64", "@etat": "VIGUEUR", "@debut": "1995-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur.
\n
II. - Les dispositions du I s'appliquent aux dépenses payées à compter du 1er janvier 1995.
" } }, "LEGIARTI000006307908": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "156", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006307908", "URL": "article/LEGI/ARTI/00/00/06/30/79/LEGIARTI000006307908.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0156AAXXXXXAP" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6 1, 92, 1733, 150 ter, 150 octies, 150 nonies, 150 decies, 35, 196 B, 83 bis, 199 quaterdecies, 8 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 91 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317002", "@num": "4", "#text": "Loi n° 76-1234 du 29 décembre 1976 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699569", "@numtexte": "76-1234", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006757819", "@num": "12", "#text": "Loi n°93-936 du 22 juillet 1993 - art. 12 (V) JORF 23 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000545719", "@nortexte": "SPSX9300090L", "@numtexte": "93-936", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-07-22" }, { "@id": "LEGIARTI000006319144", "@num": "64", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 64 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319188", "@num": "40", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 40 (V) JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006600621", "@num": "40", "#text": "Loi n°95-95 du 1 février 1995 - art. 40 (V) JORF 2 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000734238", "@nortexte": "AGRX9400137L", "@numtexte": "95-95", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-01" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000019591778", "@num": "1", "#text": "Décret n°2008-1024 du 7 octobre 2008 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000019591417", "@nortexte": "MTSS0813727D", "@numtexte": "2008-1024", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-10-07" }, { "@id": "LEGIARTI000020000201", "@num": "84", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 84 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000020538177", "@num": "1", "#text": "LOI n°2009-431\n du 20 avril 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020537365", "@nortexte": "BCFX0904813L", "@numtexte": "2009-431", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-04-20" }, { "@id": "LEGIARTI000049383928", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740732", "@nortexte": "DEVU0907625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "@id": "LEGIARTI000032855880", "@num": "75", "#text": "LOI n°2016-925 du 7 juillet 2016 - art. 75", "@sens": "cible", "@cidtexte": "JORFTEXT000032854341", "@nortexte": "MCCB1511777L", "@numtexte": "2016-925", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000033760848", "@num": "32", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000041405061", "@num": "3", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000043478096", "@num": "1", "#text": "Décret n°2021-553 du 5 mai 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043477627", "@nortexte": "ECOI2111194D", "@numtexte": "2021-553", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-05" }, { "@id": "LEGITEXT000047193313", "#text": "Décret n°2023-103 du 16 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047190562", "@nortexte": "ECOE2301160D", "@numtexte": "2023-103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-16" }, { "@id": "LEGITEXT000047479717", "#text": "Décret n°2023-297 du 21 avril 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047476729", "@nortexte": "ECOE2308609D", "@numtexte": "2023-297", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-21" }, { "@id": "LEGIARTI000047479729", "@num": "1", "#text": "Décret n°2023-297 du 21 avril 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047476729", "@nortexte": "ECOE2308609D", "@numtexte": "2023-297", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-21" }, { "@id": "LEGITEXT000050079350", "#text": "Décret n°2024-860 du 5 août 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050076309", "@nortexte": "ECOE2416323D", "@numtexte": "2024-860", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-08-05" }, { "@id": "LEGIARTI000050079362", "@num": "1", "#text": "Décret n°2024-860 du 5 août 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050076309", "@nortexte": "ECOE2416323D", "@numtexte": "2024-860", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-08-05" }, { "@id": "LEGIARTI000034355095", "@num": "R313-29", "#text": "Code de l'urbanisme - art. R313-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019077920", "@num": "R351-28-1", "#text": "Code de la construction et de l'habitation. - art. R351-28-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021632267", "@num": "R351-5", "#text": "Code de la construction et de l'habitation. - art. R351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045920163", "@num": "R822-4", "#text": "Code de la construction et de l'habitation. - art. 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R831-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845914", "@num": "L623-1", "#text": "Code du patrimoine - art. L623-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032858266", "@num": "L633-1", "#text": "Code du patrimoine - art. L633-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845943", "@num": "L643-1", "#text": "Code du patrimoine - art. L643-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024243768", "@num": "Annexe 5 à l'article R. 143-1", "#text": "Code du patrimoine. - art. Annexe 5 à l'article R. 143-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845537", "@num": "L143-2", "#text": "Code du patrimoine. - art. L143-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302199", "@num": "1 A", "#text": "Code général des impôts, CGI. - art. 1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464517", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468265", "@num": "155", "#text": "Code général des impôts, CGI. - art. 155 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099838", "@num": "156 bis", "#text": "Code général des impôts, CGI. - art. 156 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468289", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981364", "@num": "1731 bis", "#text": "Code général des impôts, CGI. - art. 1731 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847534", "@num": "199 septvicies", "#text": "Code général des impôts, CGI. - art. 199 septvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861251", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044797610", "@num": "199 tricies", "#text": "Code général des impôts, CGI. - art. 199 tricies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826509", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308450", "@num": "203", "#text": "Code général des impôts, CGI. - art. 203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847449", "@num": "239 nonies", "#text": "Code général des impôts, CGI. - art. 239 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220279", "@num": "244 quater J", "#text": "Code général des impôts, CGI. - art. 244 quater J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658310", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826350", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597401", "@num": "31", "#text": "Code général des impôts, CGI. - art. 31 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031753298", "@num": "31-0 bis", "#text": "Code général des impôts, CGI. - art. 31-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847610", "@num": "32", "#text": "Code général des impôts, CGI. - art. 32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046197457", "@num": "6", "#text": "Code général des impôts, CGI. - art. 6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017898955", "@num": "75 A", "#text": "Code général des impôts, CGI. - art. 75 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805310", "@num": "885 V bis", "#text": "Code général des impôts, CGI. - art. 885 V bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993664", "@num": "979", "#text": "Code général des impôts, CGI. - art. 979 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295229", "@num": "91 quinquies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047480561", "@num": "41 DO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296739", "@num": "43", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100817", "@num": "46-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047236613", "@num": "R732-6", "#text": "Code rural et de la pêche maritime - art. R732-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006422754", "@num": "214", "#text": "Code civil - art. 214 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424014", "@num": "276", "#text": "Code civil - art. 276 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424267", "@num": "294", "#text": "Code civil - art. 294 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006426345", "@num": "367", "#text": "Code civil - art. 367 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070721", "#text": "Code civil 205 à 211, 367, 276, 214, 294", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743501", "@num": "L612-13", "#text": "Code de la sécurité sociale. - art. L612-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743559", "@num": "L612-2", "#text": "Code de la sécurité sociale. - art. L612-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745114", "@num": "L815-2", "#text": "Code de la sécurité sociale. - art. L815-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745123", "@num": "L815-3", "#text": "Code de la sécurité sociale. - art. L815-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792471", "@num": "L321-9", "#text": "Code de la mutualité - art. L321-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074075", "#text": "Code de l'urbanisme L313-1 à L313-15", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 1234-1 à 1234-18", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1995-02-24 5D-3-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1995-05-17 5D-5-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191588", "@fin": "2999-01-01", "#text": "I : Revenu imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179574", 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"MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307916", "@fin": "2002-12-31", "@num": "156", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307917", "@fin": "2004-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307918", "@fin": "2003-12-31", "@num": "156", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307919", "@fin": "2005-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307920", "@fin": "2004-12-31", "@num": "156", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307921", "@fin": "2005-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307922", "@fin": "2005-08-03", "@num": "156", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307923", "@fin": "2006-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307924", "@fin": "2005-12-31", "@num": "156", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307925", "@fin": "2006-12-31", "@num": "156", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307926", "@fin": "2008-04-03", "@num": "156", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620069", "@fin": "2008-12-29", "@num": "156", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038469", "@fin": "2009-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058591", "@fin": "2009-04-10", "@num": "156", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549334", "@fin": "2010-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664481", "@fin": "2010-05-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200912", "@fin": "2010-05-08", "@num": "156", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334816", "@fin": "2011-06-12", "@num": "156", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188581", "@fin": "2012-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023371272", "@fin": "2012-05-07", "@num": "156", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842418", "@fin": "2014-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434700", "@fin": "2014-05-30", "@num": "156", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042272", "@fin": "2015-06-06", "@num": "156", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030700906", "@fin": "2016-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031818311", "@fin": "2016-06-13", "@num": "156", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701995", "@fin": "2016-12-31", "@num": "156", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033809215", "@fin": "2017-05-05", "@num": "156", "@etat": "MODIFIE", "@debut": "2016-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000031782092", "@fin": "2016-12-31", "@num": "156", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034597182", "@fin": "2018-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033844126", "@fin": "2018-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392429", "@fin": "2018-06-23", "@num": "156", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037099849", "@fin": "2018-11-25", "@num": "156", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037671023", "@fin": "2019-06-08", "@num": "156", "@etat": "MODIFIE", "@debut": "2018-11-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687665", "@fin": "2020-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990984", "@fin": "2020-07-25", "@num": "156", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042158976", "@fin": "2020-12-31", "@num": "156", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907584", "@fin": "2021-06-06", "@num": "156", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043615537", "@fin": "2021-06-12", "@num": "156", "@etat": "MODIFIE", "@debut": "2021-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662638", "@fin": "2022-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044991810", "@fin": "2022-05-07", "@num": "156", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765665", "@fin": "2022-12-03", "@num": "156", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046673952", "@fin": "2023-06-03", "@num": "156", "@etat": "MODIFIE", "@debut": "2022-12-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622626", "@fin": "2024-06-02", "@num": "156", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049641842", "@fin": "2024-08-08", "@num": "156", "@etat": "MODIFIE", "@debut": "2024-06-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050079659", "@fin": "2999-01-01", "@num": "156", "@etat": "VIGUEUR", "@debut": "2024-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'impôt sur le revenu est établi d'après le montant total du revenu net annuel dont dispose chaque foyer fiscal. Ce revenu net est déterminé eu égard aux propriétés et aux capitaux que possèdent les membres du foyer fiscal désignés à l'article 6-1 et 3, aux professions qu'ils exercent, aux traitements, salaires, pensions et rentes viagères dont ils jouissent ainsi qu'aux bénéfices de toutes opérations lucratives auxquelles ils se livrent, sous déduction :
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I. Du déficit constaté pour une année dans une catégorie de revenus ; si le revenu global n'est pas suffisant pour que l'imputation puisse être intégralement opérée, l'excédent du déficit est reporté successivement sur le revenu global des années suivantes jusqu'à la cinquième année inclusivement.
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Toutefois, n'est pas autorisée l'imputation :
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1° Des déficits provenant d'exploitations agricoles lorsque le total des revenus nets d'autres sources excède (( 200.000 F )) (1); ces déficits peuvent cependant être admis en déduction des bénéfices de même nature des années suivantes jusqu'à la cinquième inclusivement.
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2° Des déficits provenant d'activités non commerciales au sens de l'article 92, autres que ceux qui proviennent de l'exercice d'une profession libérale ou des charges et offices dont les titulaires n'ont pas la qualité de commerçants ; ces déficits peuvent cependant être imputés sur les bénéfices tirés d'activités semblables durant la même année ou les cinq années suivantes ( Voir toutefois le I bis ci-dessous) ;
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3° Des déficits fonciers, lesquels s'imputent exclusivement sur les revenus fonciers des cinq années suivantes ; cette disposition n'est pas applicable aux propriétaires de monuments classés monuments historiques, inscrits à l'inventaire supplémentaire ou ayant fait l'objet d'un agrément ministériel ni aux nus-propriétaires pour le déficit foncier qui résulte des travaux qu'ils payent en application des dispositions de l'article 605 du code civil, lorsque le démembrement de propriété d'un immeuble bâti résulte de succession ou de donation entre vifs, effectuée sans charge ni condition et consentie entre parents jusqu'au quatrième degré inclusivement (2) (2')
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((Cette disposition n'est pas non plus applicable aux déficits provenant de dépenses autres que les intérêts d'emprunt effectuées sur des locaux d'habitation par leurs propriétaires et à leur initiative, ou à celle d'une collectivité publique ou d'un organisme chargé par elle de l'opération et répondant à des conditions fixées par décret, en vue de la restauration complète d'un immeuble bâti en application des articles L. 313-1 à L. 313-3 du code de l'urbanisme et payées à compter de la date de publication du plan de sauvegarde et de mise en valeur. Il en est de même, lorsque les travaux de restauration ont été déclarés d'utilité publique en application de l'article L. 313-4-1 du code de l'urbanisme, des déficits provenant des mêmes dépenses effectuées sur un immeuble situé dans un secteur sauvegardé, dès sa création dans les conditions prévues à l'article L. 313-1 du même code, ou dans une zone de protection du patrimoine architectural, urbain et paysager créée en application de l'article 70 de la loi n° 83-8 du 7 janvier 1983 modifiée relative à la répartition de compétences entre les communes, les départements, les régions et l'Etat. Les propriétaires prennent l'engagement de les louer nus, à usage de résidence principale du locataire, pendant une durée de six ans. La location doit prendre effet dans les douze mois qui suivent la date d'achèvement des travaux de restauration)) (3).
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Ce dispositif s'applique dans les mêmes conditions lorsque les locaux d'habitation sont la propriété d'une société non soumise à l'impôt sur les sociétés si les associés conservent les titres pendant six ans.
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Le revenu global de l'année au cours de laquelle l'engagement ou les conditions de la location ne sont pas respectés est majoré du montant des déficits indûment imputés. Ces déficits constituent une insuffisance de déclaration pour l'application de l'article 1733.
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L'imputation exclusive sur les revenus fonciers n'est pas non plus applicable aux déficits fonciers résultant de dépenses autres que les intérêts d'emprunt. L'imputation est limitée à (( 70 000 F )). La fraction du déficit supérieure à (( 70 000 F )) (4) et la fraction du déficit non imputable résultant des intérêts d'emprunt sont déduites dans les conditions prévues au premier alinéa.
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Lorsque le propriétaire cesse de louer un immeuble ou lorsque le propriétaire de titres d'une société non soumise à l'impôt sur les sociétés les vend, le revenu foncier et le revenu global des trois années qui précèdent celle au cours de laquelle intervient cet événement sont, nonobstant toute disposition contraire, reconstitués selon les modalités prévues au premier alinéa du présent 3°. Cette disposition ne s'applique pas en cas d'invalidité correspondant au classement dans la deuxième ou la troisième des catégories prévues à l'article L. 341-4 du code de la sécurité sociale, de licenciement ou de décès du contribuable ou de l'un des époux soumis à une imposition commune.
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Un contribuable ne peut pour un même logement ou une même souscription de titres pratiquer la réduction d'impôt mentionnée à l'article 199 undecies et imputer un déficit foncier sur le revenu global (5).
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4° Des déficits réalisés par des personnes, autres que les loueurs professionnels au sens du sixième alinéa de l'article 151 septies, dernier alinéa, louant directement ou indirectement des locaux d'habitation meublés ou destinés à être meublés ; ces déficits s'imputent exclusivement sur les bénéfices retirés de cette même activité au cours des années suivantes jusqu'à la cinquième inclusivement.
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5° Des pertes résultant d'opérations mentionnées aux articles 150 ter, 150 octies et 150 nonies et 150 decies lorsque l'option prévue au 8° du paragraphe I de l'article 35 n'a pas été exercée ; ces pertes sont imputables exclusivement sur les profits de même nature réalisés au cours de la même année ou des cinq années suivantes ;
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6° Des pertes résultant d'opérations réalisées à l'étranger sur un marché à terme d'instruments financiers ou d'options négociables ou sur des bons d'option ; ces pertes sont imputables exclusivement sur les profits de même nature réalisés dans les mêmes conditions au cours de la même année ou des cinq années suivantes.
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Ces dispositions s'appliquent aux pertes résultant d'opérations à terme sur marchandises réalisées à l'étranger.
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7° Des déficits réalisés par les associés non professionnels des copropriétés mentionnées au 8 quinquies. Ces déficits s'imputent exclusivement sur les profits de même nature réalisés au cours de la même année ou des cinq années suivantes.
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I bis. Du déficit correspondant aux frais exposés par un inventeur pour prendre un brevet ou en assurer la maintenance lorsqu'il ne perçoit pas de produits imposables ou perçoit des produits inférieurs à ces frais. Ce déficit est déductible du revenu global de l'année de prise du brevet et des neuf années suivantes.
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II. Des charges ci-après lorsqu'elles n'entrent pas en compte pour l'évaluation des revenus des différentes catégories :
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1° Intérêts des emprunts contractés, antérieurement au 1er novembre 1959 pour faire un apport en capital à une entreprise industrielle ou commerciale ou à une exploitation agricole ; intérêts des emprunts qui sont ou qui seront contractés, au titre des dispositions relatives aux prêts de réinstallation ou de reconversion, par les Français rapatriés ou rentrant de l'étranger ou des Etats ayant accédé à l'indépendance ;
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1° bis (Devenu sans objet).
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1° ter. Dans les conditions fixées par décret, les charges foncières afférentes aux immeubles classés monuments historiques ou inscrits à l'inventaire supplémentaire, ainsi qu'aux immeubles faisant partie du patrimoine national en raison de leur caractère historique ou artistique particulier et qui auront été agréés à cet effet par le ministre de l'économie et des finances ;
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2° Arrérages de rentes payés par lui à titre obligatoire et gratuit constituées avant le 2 novembre 1959 ; pensions alimentaires répondant aux conditions fixées par les articles 205 à 211 et 367 du code civil ; rentes prévues à l'article 276 du code civil et pensions alimentaires versées en vertu d'une décision de justice, en cas de séparation de corps ou de divorce, ou en cas d'instance en séparation de corps ou de divorce lorsque le conjoint fait l'objet d'une imposition séparée ; contribution aux charges du mariage définie à l'article 214 du code civil, lorsque son versement résulte d'une décision de justice et à condition que les époux fassent l'objet d'une imposition séparée ; dans la limite de 18.000 F et, dans les conditions fixées par un décret en Conseil d'Etat, les versements destinés à constituer le capital de la rente prévue à l'article 294 du code civil (7).
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Le contribuable ne peut opérer de déduction pour ses descendants mineurs, sauf pour ses enfants dont il n'a pas la garde ;
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La déduction est limitée, par enfant majeur, au montant fixé pour l'abattement prévu par l'article 196 B. Lorsque l'enfant est marié, cette limite est doublée au profit du parent qui justifie qu'il participe seul à l'entretien du ménage.
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Toutefois, l'avantage en impôt résultant de la déduction prévue ci-dessus ne peut être inférieur par enfant à 4.000 F lorsque la pension alimentaire est versée au profit d'un enfant inscrit dans l'enseignement supérieur. Cet avantage minimal ne peut néanmoins excéder 35 p. 100 des sommes versées.
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Un contribuable ne peut, au titre d'une même année et pour un même enfant, bénéficier à la fois de la déduction d'une pension alimentaire et du rattachement. L'année où l'enfant atteint sa majorité, le contribuable ne peut à la fois déduire une pension pour cet enfant et le considérer à charge pour le calcul de l'impôt ;
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2° bis (Abrogé) ;
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2° ter. Avantages en nature consentis en l'absence d'obligation alimentaire résultant des articles 205 à 211 du code civil à des personnes agées de plus de soixante-quinze ans vivant sous le toit du contribuable et dont le revenu imposable n'excède pas le plafond de ressources fixé pour l'octroi de l'allocation supplémentaire (( mentionnée à l'article L815-2 ou à l'article L815-3 du code de la sécurité sociale)) (9). La déduction opérée par le contribuable ne peut excéder, par bénéficiaire, l'évaluation des avantages en nature de logement et de nourriture faite pour l'application aux salariés du régime de sécurité sociale.
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3° (Abrogé) ;
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4° Versements effectués à titre de cotisations de sécurité sociale, à l'exception de ceux effectués pour les gens de maison ;
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5° Versements effectués en vue de la retraite mutualiste du combattant visée à l'article L. 321-9 du code de la mutualité ;
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6° (Abrogé) ;
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7° a et b (Devenus sans objets).
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c. (Abrogé) ;
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d. Devenu sans objet.
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8° (Abrogé) ;
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9° (Transféré sous l'article 83-2° bis) ;
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9° bis et 9° ter (Abrogés) ;
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10° Les cotisations mentionnées à l'article L. 612-2 du code de la sécurité sociale. En ce qui concerne les cotisations instituées par application de l'article L. 612-13 du même code, un décret fixe, le cas échéant, dans quelle proportion elles sont admises en déduction;
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11° Les primes ou cotisations des contrats d'assurances conclus en application des articles 1234-1 à 1234-18 du code rural relatifs à l'assurance obligatoire des personnes non salariées contre les accidents de la vie privée, les accidents du travail et les maladies professionnelles dans l'agriculture.
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(1) Modification. Le seuil de 200.000 F est applicable à compter de l'imposition des revenus de 1995.
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(2) Modification. La durée du report des déficits fonciers afférents aux immeubles ruraux était précédemment de neuf ans. Elle est ramenée à cinq ans pour les dépenses payées à compter du 1er janvier 1995.
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(2') La disposition relative à l'imputation des déficits fonciers des nus-propriétaires s'applique aux dépenses payées à compter du 1er janvier 1993.
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(3) Modification. Ces dispositions s'appliquent aux dépenses payées par les propriétaires qui ont obtenu une autorisation de travaux à compter du 1er janvier 1995..
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(4) Ces dispositions s'appliquent aux dépenses payées à compter du 1er janvier 1995. (5) Les dispositions relatives à l'imputation sur le revenu global des déficits fonciers résultant des dépenses autres que les intérêts d'emprunt s'appliquent aux dépenses payées à compter du 1er janvier 1993.
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(6) Voir Annexe III, art. 41 E à 41 J.
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(7) Voir Annexe II, art. 91 quinquies.
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(8) Le chiffre de 4000 F s'applique à compter de l'imposition des revenus de 1989.
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(9) Modification.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006307908", "cible": false, "cidtexte": "JORFTEXT000000367398", "id": "LEGIARTI000006319144", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000367398": { "SM": { "CONTENU": "1ERE PARTIE: CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER (ART. 1 A 36).2EME PARTIE: MOYENS DES SERVICES ET DISPOSITIONS SPECIALES (ART. 37 A 93)." }, "TP": { "CONTENU": "(1) Loi no 94-1162.
- Directive communautaire:
Sixième directive no 77/388/C.E.E. du Conseil des C.E. en matière d'harmonisation des législations des Etats membres relatives aux taxes sur le chiffre d'affaires, système commun de taxe sur la valeur ajoutée, assiette uniforme.
- Travaux préparatoires:
Assemblée nationale:
Projet de loi no 1530;
Rapport de M. Philippe Auberger, rapporteur général, au nom de la commission des finances, no 1560;
Avis des commissions: affaires culturelles (no 1561); affaires étrangères (no 1562); défense (no 1563); lois (no 1564); production (no 1565). - Discussion (première partie) du 11 au 12 octobre 1994. - Discussion (deuxième partie) du 18 au 21 octobre, du 24 au 28 octobre, du 2 au 4 novembre, du 7 au 10 novembre, du 14 au 16 novembre et adoption le 17 novembre 1994.
Sénat:
Projet de loi, adopté par l'Assemblée nationale en première lecture, no 78 (1994-1995);
Rapport de M. Jean Arthuis, rapporteur général, au nom de la commission des finances, no 79 (1994-1995);
Avis des commissions: affaires culturelles (no 80); affaires économiques (no 81); affaires étrangères (no 82); affaires sociales (no 83); lois (no 84);
Discussion (première partie) du 22 au 25 novembre 1994. - Discussion (deuxième partie) le 26 novembre, du 28 au 30 novembre, du 1er décembre au 10 décembre 1994 et adoption le 10 décembre 1994.
Assemblée nationale:
Projet de loi, modifié par le Sénat en première lecture, no 1785;
Rapport de M. Philippe Auberger, au nom de la commission des finances, no 1815;
Discussion et adoption, après déclaration d'urgence, le 16 décembre 1994.
Sénat:
Rapport de M. Jean Arthuis, au nom de la commission mixte paritaire, no 154 (1994-1995);
Discussion et adoption le 19 décembre 1994.
- Conseil constitutionnel:
Décision no 94-351 DC du 29 décembre 1994 publiée au Journal officiel du 30 décembre 1994.
" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 31" }, "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": "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": "JORFTEXT000000875580", "#text": "Loi n° 72-657 du 13 juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@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": "JORFTEXT000000692492", "#text": "Loi n°83-636 du 13 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "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": "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": "JORFTEXT000000717191", "#text": "Loi n° 90-1168 du 29 décembre 1990", "@sens": "source", 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"@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000532288", "#text": "DECRET94-1172", "@sens": "cible", "@cidtexte": "JORFTEXT000000532288", "@nortexte": "BUDB9410089D", "@numtexte": "94-1172", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000714958", "#text": "DECRET94-1173", "@sens": "cible", "@cidtexte": "JORFTEXT000000714958", "@nortexte": "BUDB9410090D", "@numtexte": "94-1173", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000714959", "#text": "DECRET94-1174", "@sens": "cible", "@cidtexte": "JORFTEXT000000714959", "@nortexte": "BUDB9410091D", "@numtexte": "94-1174", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000714960", "#text": "DECRET94-1175", "@sens": "cible", "@cidtexte": "JORFTEXT000000714960", "@nortexte": "BUDB9410092D", "@numtexte": "94-1175", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000714961", "#text": "DECRET94-1176", "@sens": "cible", "@cidtexte": "JORFTEXT000000714961", "@nortexte": "BUDB9410093D", "@numtexte": "94-1176", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000532289", "#text": "DECRET94-1177", "@sens": "cible", "@cidtexte": "JORFTEXT000000532289", "@nortexte": "BUDB9410094D", "@numtexte": "94-1177", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000166157", "#text": "DECRET94-1178", "@sens": "cible", "@cidtexte": "JORFTEXT000000166157", "@nortexte": "BUDB9410095D", "@numtexte": "94-1178", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000348540", "#text": "DECRET94-1179", "@sens": "cible", "@cidtexte": "JORFTEXT000000348540", "@nortexte": "BUDB9410096D", 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"JORFTEXT000000714824", "@nortexte": "BUDB9410104D", "@numtexte": "94-1187", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000166161", "#text": "DECRET94-1188", "@sens": "cible", "@cidtexte": "JORFTEXT000000166161", "@nortexte": "BUDB9410105D", "@numtexte": "94-1188", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000348544", "#text": "DECRET94-1189", "@sens": "cible", "@cidtexte": "JORFTEXT000000348544", "@nortexte": "BUDB9410106D", "@numtexte": "94-1189", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000166162", "#text": "DECRET94-1190", "@sens": "cible", "@cidtexte": "JORFTEXT000000166162", "@nortexte": "BUDB9410107D", "@numtexte": "94-1190", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000348546", "#text": "DECRET94-1191", "@sens": "cible", "@cidtexte": "JORFTEXT000000348546", "@nortexte": "BUDB9410108D", "@numtexte": "94-1191", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000714826", "#text": "DECRET94-1192", "@sens": "cible", "@cidtexte": "JORFTEXT000000714826", "@nortexte": "BUDB9410109D", "@numtexte": "94-1192", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000348548", "#text": "DECRET94-1193", "@sens": "cible", "@cidtexte": "JORFTEXT000000348548", "@nortexte": "BUDB9410110D", "@numtexte": "94-1193", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000714828", "#text": "DECRET94-1194", "@sens": "cible", "@cidtexte": "JORFTEXT000000714828", "@nortexte": "BUDB9410111D", "@numtexte": "94-1194", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000714829", "#text": "DECRET94-1195", "@sens": "cible", "@cidtexte": "JORFTEXT000000714829", "@nortexte": "BUDB9410112D", "@numtexte": "94-1195", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000349408", "#text": "DECRET94-1196", "@sens": "cible", "@cidtexte": "JORFTEXT000000349408", "@nortexte": "BUDB9410113D", "@numtexte": "94-1196", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000714830", "#text": "DECRET94-1197", "@sens": "cible", "@cidtexte": "JORFTEXT000000714830", "@nortexte": "BUDB9410114D", "@numtexte": "94-1197", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000532293", "#text": "DECRET94-1198", "@sens": "cible", "@cidtexte": "JORFTEXT000000532293", "@nortexte": "BUDB9410115D", "@numtexte": "94-1198", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000186101", "#text": "DECRET94-1199", "@sens": "cible", "@cidtexte": "JORFTEXT000000186101", "@nortexte": "BUDB9410116D", "@numtexte": "94-1199", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000367396", "#text": "DECRET94-1200", "@sens": "cible", "@cidtexte": "JORFTEXT000000367396", "@nortexte": "BUDB9410117D", "@numtexte": "94-1200", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000514192", "#text": "Décret n°94-1201 du 29 décembre 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000514192", "@nortexte": "BUDB9416202D", "@numtexte": "94-1201", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "LEGITEXT000005617312", "#text": "Loi n°94-1162 du 29 décembre 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", 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"#text": "Loi n°94-1162 du 29 décembre 1994 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319108", "@num": "24", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319110", "@num": "25", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319111", "@num": "26", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319112", "@num": "28", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 28 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@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": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319114", "@num": "34", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319115", "@num": "35", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 35 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319116", "@num": "36", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 36 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319117", "@num": "37", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 37 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319118", "@num": "38", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 38 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319119", "@num": "39", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 39 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319120", "@num": "40", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 40 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319121", "@num": "41", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 41 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319122", "@num": "42", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 42 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319123", "@num": "43", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319124", "@num": "44", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 44 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319125", "@num": "45", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 45 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319126", "@num": "46", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 46 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319129", "@num": "47", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 47 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319130", "@num": "48", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 48 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319131", "@num": "49", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 49 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319101", "@num": "5", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319133", "@num": "50", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 50 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319134", "@num": "51", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 51 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319135", "@num": "52", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 52 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319136", "@num": "54", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 54 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319137", "@num": "55", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 55 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319138", "@num": "56", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 56 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319139", "@num": "57", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 57 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319140", "@num": "58", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 58 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319141", "@num": "59", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319143", "@num": "61", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319147", "@num": "63", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319144", "@num": "64", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319102", "@num": "7", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319149", "@num": "74", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 74 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319145", "@num": "76", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319146", "@num": "77", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319153", "@num": "79", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 79 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319103", "@num": "8", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319150", "@num": "81", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319156", "@num": "83", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 83 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319157", "@num": "84", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 84 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319151", "@num": "87", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 87 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319158", "@num": "88", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 88 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319104", "@num": "9", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319152", "@num": "93", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 93 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000165718", "#text": "DECRET95-3", "@sens": "cible", "@cidtexte": "JORFTEXT000000165718", "@nortexte": "ECOT9510225D", "@numtexte": "95-3", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-02" }, { "@id": "JORFTEXT000000551886", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000551886", "@nortexte": "BUDF9420792A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-11" }, { "@id": "JORFTEXT000000706522", "#text": "du 21 janvier 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000706522", "@nortexte": "BUDD9570000V", "@typelien": "APPLICATION", "@naturetexte": "AVISEURO", "@datesignatexte": "1995-01-21" }, { "@id": "JORFTEXT000000734833", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789718", "@num": "1", "#text": "Arrêté du 19 janvier 1995 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789720", "@num": "2", "#text": "Arrêté du 19 janvier 1995 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006789719", "@num": "2", "#text": "Arrêté du 19 janvier 1995 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006476878", "@num": "23", "#text": "Décret n°95-78 du 19 janvier 1995 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000551776", "@nortexte": "RESM9401599D", "@numtexte": "95-78", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006476833", "@num": "34", "#text": "Décret n°95-83 du 19 janvier 1995 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000186589", "@nortexte": "RESM9401600D", "@numtexte": "95-83", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006476843", "@num": "44", "#text": "Décret n°95-83 du 19 janvier 1995 - art. 44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000186589", "@nortexte": "RESM9401600D", "@numtexte": "95-83", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-19" }, { "@id": "JORFTEXT000000369208", "#text": "DECRET95-85", "@sens": "cible", "@cidtexte": "JORFTEXT000000369208", "@nortexte": "COMK9504002D", "@numtexte": "95-85", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-26" }, { "@id": "LEGIARTI000006476972", "@num": "14", "#text": "Décret n°95-120 du 2 février 1995 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000349119", "@nortexte": "RESM9401918D", "@numtexte": "95-120", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-02" }, { "@id": "LEGIARTI000006476971", "@num": "14", "#text": "Décret n°95-120 du 2 février 1995 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000349119", "@nortexte": "RESM9401918D", "@numtexte": "95-120", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-02" }, { "@id": "JORFTEXT000000531809", "#text": "LOI95-115", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000006340119", "@num": "35", "#text": "Loi n°95-115 du 4 février 1995 - art. 35 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000006340120", "@num": "35", "#text": "Loi n°95-115 du 4 février 1995 - art. 35 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000006340121", "@num": "35", "#text": "Loi n°95-115 du 4 février 1995 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000006340122", "@num": "37", "#text": "Loi n°95-115 du 4 février 1995 - art. 37 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000006340123", "@num": "37", "#text": "Loi n°95-115 du 4 février 1995 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000006340156", "@num": "73", "#text": "Loi n°95-115 du 4 février 1995 - art. 73 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000006477587", "@num": "16", "#text": "Décret n°95-201 du 24 février 1995 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000551651", "@nortexte": "EQUP9500210D", "@numtexte": "95-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-24" }, { "@id": "JORFTEXT000000552494", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000552494", "@nortexte": "ECOT9510229A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-02-23" }, { "@id": "JORFTEXT000000187618", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000187618", "@nortexte": "BUDZ9500002A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-02-20" }, { "@id": "JORFTEXT000000719493", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000719493", "@nortexte": "ECOT9510230A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "JORFTEXT000000718920", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000718920", "@nortexte": "ECOT9510228A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-03-06" }, { "@id": "JORFTEXT000000166215", "#text": "DECRET95-311", "@sens": "cible", "@cidtexte": "JORFTEXT000000166215", "@nortexte": "BUDF9520839D", "@numtexte": "95-311", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-16" }, { "@id": "JORFTEXT000000553041", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000553041", "@nortexte": "BUDB9510025A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-03-22" }, { "@id": "JORFTEXT000000187154", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000187154", "@nortexte": "ECOT9510234A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-03-28" }, { "@id": "JORFTEXT000000298773", "#text": "Arrêté du 30 mars 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000298773", "@nortexte": "ECOT95102355A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-03-30" }, { "@id": "JORFTEXT000000735446", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000735446", "@nortexte": "ECOT9510233A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-03-30" }, { "@id": "LEGIARTI000006778442", "@num": "2", "#text": "Décret n°95-420 du 10 avril 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000553352", "@nortexte": "BUDB9560013D", "@numtexte": "95-420", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-10" }, { "@id": "LEGIARTI000006778442", "@num": "2", "#text": "Décret n°95-420 du 10 avril 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000553352", "@nortexte": "BUDB9560013D", "@numtexte": "95-420", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-10" }, { "@id": "JORFTEXT000000188502", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000188502", "@nortexte": "ECOT9510236A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-02" }, { "@id": "JORFTEXT000000370770", "#text": "DECRET95-522", "@sens": "cible", "@cidtexte": "JORFTEXT000000370770", "@nortexte": "EQUG9500241D", "@numtexte": "95-522", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-04" }, { "@id": "JORFTEXT000000354784", "#text": "DECRET95-698", "@sens": "cible", "@cidtexte": "JORFTEXT000000354784", "@nortexte": "EQUA9500904D", "@numtexte": "95-698", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006479018", "@num": "12", "#text": "Décret n°95-693 du 9 mai 1995 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000719472", "@nortexte": "DEFP9501400D", "@numtexte": "95-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006479017", "@num": "12", "#text": "Décret n°95-693 du 9 mai 1995 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000719472", "@nortexte": "DEFP9501400D", "@numtexte": "95-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006479053", "@num": "14", "#text": "Décret n°95-720 du 9 mai 1995 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000536553", "@nortexte": "JUSB9510155D", "@numtexte": "95-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006479054", "@num": "14", "#text": "Décret n°95-720 du 9 mai 1995 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000536553", "@nortexte": "JUSB9510155D", "@numtexte": "95-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "JORFTEXT000000718553", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000718553", "@nortexte": "ECOT9510237A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-06-12" }, { "@id": "JORFTEXT000000189383", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000189383", "@nortexte": "ECOT9510242A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-07-13" }, { "@id": "JORFTEXT000000189382", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000189382", "@nortexte": "ECOT9510243A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-07-13" }, { "@id": "JORFTEXT000000736856", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000736856", "@nortexte": "ECOT9510241A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-07-21" }, { "@id": "JORFTEXT000000554819", "#text": "DECRET95-887", "@sens": "cible", "@cidtexte": "JORFTEXT000000554819", "@nortexte": "ECOB9510066D", "@numtexte": "95-887", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@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": "JORFTEXT000000372483", "#text": "DECRET95-992", "@sens": "cible", "@cidtexte": "JORFTEXT000000372483", "@nortexte": "MCCB9500346D", "@numtexte": "95-992", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "JORFTEXT000000737677", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000737677", "@nortexte": "ECOT9510244A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-08-18" }, { "@id": "JORFTEXT000000371741", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000371741", "@nortexte": "ECOT9510245A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-08-21" }, { "@id": "JORFTEXT000000737962", "#text": "DECRET95-1056", "@sens": "cible", "@cidtexte": "JORFTEXT000000737962", "@nortexte": "SPSS9502389D", "@numtexte": "95-1056", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-09-21" }, { "@id": "JORFTEXT000000189074", "#text": "DECRET95-1059", "@sens": "cible", "@cidtexte": "JORFTEXT000000189074", "@nortexte": "EQUM9501840D", "@numtexte": "95-1059", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-09-25" }, { "@id": "JORFTEXT000000189548", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000189548", "@nortexte": "ECOT9510247A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-09-26" }, { "@id": "JORFTEXT000000736545", "#text": "DECRET95-1065", "@sens": "cible", "@cidtexte": "JORFTEXT000000736545", "@nortexte": "JUSC9520701D", "@numtexte": "95-1065", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-09-29" }, { "@id": "JORFTEXT000000554964", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000554964", "@nortexte": "ECOT9510248A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-10-03" }, { "@id": "JORFTEXT000000738499", "#text": "DECRET95-1107", "@sens": "cible", "@cidtexte": "JORFTEXT000000738499", "@nortexte": "EQUG9501332D", "@numtexte": "95-1107", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-10-13" }, { "@id": "LEGIARTI000006481358", "@num": "15", "#text": "Décret n°95-1112 du 17 octobre 1995 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000372811", "@nortexte": "MCCB9500427D", "@numtexte": "95-1112", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-10-17" }, { "@id": "JORFTEXT000000738479", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000738479", "@nortexte": "ECOT9510246A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-10-12" }, { "@id": "LEGIARTI000006481112", "@num": "10", "#text": "Décret n°95-1143 du 25 octobre 1995 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000738634", "@nortexte": "MCCB9500424D", "@numtexte": "95-1143", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-10-25" }, { "@id": "JORFTEXT000000738320", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000738320", "@nortexte": "EQUA9501754A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-11-06" }, { "@id": "JORFTEXT000000168204", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000168204", "@nortexte": "ECOT9510253A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-11-06" }, { "@id": "JORFTEXT000000356615", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000356615", "@nortexte": "ECOT9510252A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-11-06" }, { "@id": "JORFTEXT000000191321", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000191321", "@nortexte": "ECOT9520020A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-12-15" }, { "@id": "JORFTEXT000000191068", "#text": "LOI95-1346", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000555740", "#text": "LOI95-1347", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319448", "@num": "104", "#text": "Loi - art. 104 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319483", "@num": "13", "#text": "Loi - art. 13 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CITATION", "@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": "JORFTEXT000000355430", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000355430", "@nortexte": "ECOT9510251A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-12-14" }, { "@id": "JORFTEXT000000172474", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000172474", "@nortexte": "ECOT9510255A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-12-19" }, { "@id": "JORFTEXT000000190255", "#text": "DECRET96-30", "@sens": "cible", "@cidtexte": "JORFTEXT000000190255", "@nortexte": "EQUA9501805D", "@numtexte": "96-30", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-15" }, { "@id": "JORFTEXT000000171732", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000171732", "@nortexte": "ECOB9610011A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-31" }, { "@id": "JORFTEXT000000558860", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000558860", "@nortexte": "ECOT9610261A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-31" }, { "@id": "JORFTEXT000000740309", "#text": "DECRET96-159", "@sens": "cible", "@cidtexte": "JORFTEXT000000740309", "@nortexte": "ECOB9560055D", "@numtexte": "96-159", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-28" }, { "@id": "LEGIARTI000006771147", "@num": "5", "#text": "Décret n°96-159 du 28 février 1996 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000740309", "@nortexte": "ECOB9560055D", "@numtexte": "96-159", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-28" }, { "@id": "JORFTEXT000000558661", "#text": "DECRET96-214", "@sens": "cible", "@cidtexte": "JORFTEXT000000558661", "@nortexte": "JUSB9610048D", "@numtexte": "96-214", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-19" }, { "@id": "LEGIARTI000006482184", "@num": "3", "#text": "Décret n°96-366 du 24 avril 1996 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000559817", "@nortexte": "MAEA9620132D", "@numtexte": "96-366", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-04-24" }, { "@id": "LEGIARTI000006482185", "@num": "3", "#text": "Décret n°96-366 du 24 avril 1996 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000559817", "@nortexte": "MAEA9620132D", "@numtexte": "96-366", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-04-24" }, { "@id": "LEGITEXT000005620948", "#text": "Arrêté du 26 avril 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000559576", "@nortexte": "ACVA9510020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-26" }, { "@id": "LEGIARTI000006790505", "@num": "3", "#text": "Arrêté du 26 avril 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000559576", "@nortexte": "ACVA9510020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-26" }, { "@id": "LEGIARTI000006790505", "@num": "3", "#text": "Arrêté du 26 avril 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000559576", "@nortexte": "ACVA9510020A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-26" }, { "@id": "LEGIARTI000006790506", "@num": "4", "#text": "Arrêté du 26 avril 1996 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000559576", "@nortexte": "ACVA9510020A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-26" }, { "@id": "LEGIARTI000006482356", "@num": "10", "#text": "Décret n°96-533 du 14 juin 1996 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743329", "@nortexte": "MENF9600792D", "@numtexte": "96-533", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-14" }, { "@id": "LEGIARTI000006482355", "@num": "10", "#text": "Décret n°96-533 du 14 juin 1996 - art. 10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743329", "@nortexte": "MENF9600792D", "@numtexte": "96-533", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-14" }, { "@id": "JORFTEXT000000561537", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000561537", "@nortexte": "ECOD9670013A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "JORFTEXT000000562908", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000562908", "@nortexte": "DEFE9601942A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-10-08" }, { "@id": "LEGIARTI000006483271", "@num": "3", "#text": "Décret n°96-1048 du 4 décembre 1996 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380452", "@nortexte": "EQUH9601213D", "@numtexte": "96-1048", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-04" }, { "@id": "LEGIARTI000006483272", "@num": "3", "#text": "Décret n°96-1048 du 4 décembre 1996 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380452", "@nortexte": "EQUH9601213D", "@numtexte": "96-1048", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-04" }, { "@id": "LEGIARTI000006483306", "@num": "18", "#text": "Décret n°96-1049 du 4 décembre 1996 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563712", "@nortexte": "EQUH9601214D", "@numtexte": "96-1049", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-04" }, { "@id": "LEGIARTI000006483305", "@num": "18", "#text": "Décret n°96-1049 du 4 décembre 1996 - art. 18 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563712", "@nortexte": "EQUH9601214D", "@numtexte": "96-1049", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-04" }, { "@id": "JORFTEXT000000381141", "#text": "DECRET97-91", "@sens": "cible", "@cidtexte": "JORFTEXT000000381141", "@nortexte": "BUDB9660065D", "@numtexte": "97-91", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-01-28" }, { "@id": "LEGIARTI000006771673", "@num": "3", "#text": "Décret n°97-91 du 28 janvier 1997 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381141", "@nortexte": "BUDB9660065D", "@numtexte": "97-91", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-01-28" }, { "@id": "LEGIARTI000006484249", "@num": "13", "#text": "Décret n°97-364 du 18 avril 1997 - art. 13 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555868", "@nortexte": "TASO9710439D", "@numtexte": "97-364", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-18" }, { "@id": "JORFTEXT000000381441", "#text": "DECRET97-421", "@sens": "cible", "@cidtexte": "JORFTEXT000000381441", "@nortexte": "BUDB9700006D", "@numtexte": "97-421", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-22" }, { "@id": "LEGIARTI000006771891", "@num": "2", "#text": "Décret n°97-421 du 22 avril 1997 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381441", "@nortexte": "BUDB9700006D", "@numtexte": "97-421", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-22" }, { "@id": "JORFTEXT000000201355", "#text": "DECRET97-484", "@sens": "cible", "@cidtexte": "JORFTEXT000000201355", "@nortexte": "EQUA9700317D", "@numtexte": "97-484", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "JORFTEXT000000751910", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000751910", "@nortexte": "EQUA9701396A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-28" }, { "@id": "JORFTEXT000000753089", "#text": "DECRET97-1146", "@sens": "cible", "@cidtexte": "JORFTEXT000000753089", "@nortexte": "EQUA9701563D", "@numtexte": "97-1146", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-12" }, { "@id": "JORFTEXT000000753011", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000753011", "@nortexte": "EQUR9701183D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "JORFTEXT000000753082", "#text": "DECRET98-43", "@sens": "cible", "@cidtexte": "JORFTEXT000000753082", "@nortexte": "ECOB9760045D", "@numtexte": "98-43", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-01-14" }, { "@id": "LEGIARTI000006772254", "@num": "2", "#text": "Décret n°98-43 du 14 janvier 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753082", "@nortexte": "ECOB9760045D", "@numtexte": "98-43", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-01-14" }, { "@id": "JORFTEXT000000755943", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000755943", "@nortexte": "ECOD9870009A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-13" }, { "@id": "JORFTEXT000000209044", "#text": "LOI98-1266", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209749", "#text": "DECRET99-241", "@sens": "cible", "@cidtexte": "JORFTEXT000000209749", "@nortexte": "ECOB9960002D", "@numtexte": "99-241", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-24" }, { "@id": "LEGIARTI000006778667", "@num": "3", "#text": "Décret n°99-241 du 24 mars 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209749", "@nortexte": "ECOB9960002D", "@numtexte": "99-241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-24" }, { "@id": "LEGIARTI000006778671", "@num": "7", "#text": "Décret n°99-241 du 24 mars 1999 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209749", "@nortexte": "ECOB9960002D", "@numtexte": "99-241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-24" }, { "@id": "LEGIARTI000006778673", "@num": "9", "#text": "Décret n°99-241 du 24 mars 1999 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209749", "@nortexte": "ECOB9960002D", "@numtexte": "99-241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-24" }, { "@id": "JORFTEXT000000397175", "#text": "DECRET99-811", "@sens": "cible", "@cidtexte": "JORFTEXT000000397175", "@nortexte": "EQUA9901014D", "@numtexte": "99-811", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-09-10" }, { "@id": "JORFTEXT000000761749", "#text": "DECRET99-830", "@sens": "cible", "@cidtexte": "JORFTEXT000000761749", "@nortexte": "EQUA9900419D", "@numtexte": "99-830", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-09-17" }, { "@id": "LEGIARTI000006779537", "@num": "3", "#text": "Décret n°2000-238 du 10 mars 2000 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000763163", "@nortexte": "ECOB9960020D", "@numtexte": "2000-238", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-10" }, { "@id": "LEGIARTI000006779539", "@num": "5", "#text": "Décret n°2000-238 du 10 mars 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000763163", "@nortexte": "ECOB9960020D", "@numtexte": "2000-238", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-10" }, { "@id": "JORFTEXT000000763163", "#text": "Décret2000-238", "@sens": "cible", "@cidtexte": "JORFTEXT000000763163", "@nortexte": "ECOB9960020D", "@numtexte": "2000-238", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-10" }, { "@id": "LEGIARTI000006779575", "@num": "2", "#text": "Décret n°2000-695 du 24 juillet 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000584633", "@nortexte": "ECOB0060008D", "@numtexte": "2000-695", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-24" }, { "@id": "JORFTEXT000000584633", "#text": "Décret2000-695", "@sens": "cible", "@cidtexte": "JORFTEXT000000584633", "@nortexte": "ECOB0060008D", "@numtexte": "2000-695", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-24" }, { "@id": "JORFTEXT000000402347", "#text": "Ordonnance2000-1249", "@sens": "cible", "@cidtexte": "JORFTEXT000000402347", "@nortexte": "MESX0000083P", "@typelien": "MODIFIE", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006682508", "@num": "4", "#text": "Rapport au Président de la République relatif à l' - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000402505", "@nortexte": "MESX0000083R", "@numtexte": "2000-1249", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-21" }, { "@id": "LEGIARTI000006682509", "@num": "5", "#text": "Rapport au Président de la République relatif à l' - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000402505", "@nortexte": "MESX0000083R", "@numtexte": "2000-1249", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-21" }, { "@id": "LEGIARTI000006682510", "@num": "5", "#text": "Rapport au Président de la République relatif à l' - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000402505", "@nortexte": "MESX0000083R", "@numtexte": "2000-1249", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-21" }, { "@id": "JORFTEXT000000220595", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320820", "@num": "35", "#text": "Loi - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@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": "LEGITEXT000005631396", "#text": "Décret n°2001-787 du 30 août 2001", "@sens": "cible", "@cidtexte": "JORFTEXT000000223396", "@nortexte": "ECOB0160020D", "@numtexte": "2001-787", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-08-30" }, { "@id": "LEGIARTI000006780246", "@num": "1", "#text": "Décret n°2001-787 du 30 août 2001 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000223396", "@nortexte": "ECOB0160020D", "@numtexte": "2001-787", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-08-30" }, { "@id": "LEGIARTI000006780247", "@num": "2", "#text": "Décret n°2001-787 du 30 août 2001 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000223396", "@nortexte": "ECOB0160020D", "@numtexte": "2001-787", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-08-30" }, { "@id": "LEGIARTI000006780247", "@num": "2", "#text": "Décret n°2001-787 du 30 août 2001 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000223396", "@nortexte": "ECOB0160020D", "@numtexte": "2001-787", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-08-30" }, { "@id": "JORFTEXT000000223396", "#text": "Décret2001-787", "@sens": "cible", "@cidtexte": "JORFTEXT000000223396", "@nortexte": "ECOB0160020D", "@numtexte": "2001-787", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-08-30" }, { "@id": "LEGIARTI000006780734", "@num": "3", "#text": "Décret n°2001-1259 du 21 décembre 2001 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000774589", "@nortexte": "ECOB0160050D", "@numtexte": "2001-1259", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-21" }, { "@id": "LEGIARTI000006780736", "@num": "5", "#text": "Décret n°2001-1259 du 21 décembre 2001 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000774589", "@nortexte": "ECOB0160050D", "@numtexte": "2001-1259", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-21" }, { "@id": "JORFTEXT000000774589", "#text": "Décret2001-1259", "@sens": "cible", "@cidtexte": "JORFTEXT000000774589", "@nortexte": "ECOB0160050D", "@numtexte": "2001-1259", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-21" }, { "@id": "JORFTEXT000000799985", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000799985", "@nortexte": "BUDD0470004A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-02-10" }, { "@id": "LEGIARTI000006322147", "@num": "57", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006307242", "@num": "112", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 112 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311768", "@num": "1519", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1519 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308020", "@num": "160", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 160 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308019", "@num": "160", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 160 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311893", "@num": "1639 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1639 A bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313710", "@num": "1734 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1734 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@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": "MODIFICATION", "@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": "LEGIARTI000006302293", "@num": "39 AC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 AC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310778", "@num": "726", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 726 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392424", "@num": "L4414-7", "#text": "Code général des collectivités territoriales - art. L4414-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°94-1162 du 29 décembre 1994", "MCS_TXT": { "MC": [ "BUDGET", "ECONOMIE", "BUDGET 1995", "LOI DE FINANCES POUR 1995", "IMPOT", "LOI DE FINANCES", "CODE GENERAL DES IMPOTS", "CGI", "CODE DES COMMUNES", "CODE DES PENSIONS MILITAIRES D'INVALIDITE ET DES VICTIMES DE LA GUERRE", "CODE DE LA CONSTRUCTION ET DE L'HABITATION", "CODE DE LA SECURITE SOCIALE", "PROJET DE LOI" ] }, "TITREFULL": "Loi de finances pour 1995 (n° 94-1162 du 29 décembre 1994 (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000367398", "NOR": "BUDX9400125L", "NUM": "94-1162", "DATE_PUBLI": "1994-12-30", "DATE_TEXTE": "1994-12-29", "NUM_PARUTION": 302, "ORIGINE_PUBLI": "JORF n°302 du 30 décembre 1994", "PAGE_DEB_PUBLI": 18737, "PAGE_FIN_PUBLI": 19941230 } }, "META_COMMUN": { "ID": "JORFTEXT000000367398", "URL": "texte/version/JORF/TEXT/00/00/00/36/73/JORFTEXT000000367398.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9941162" } }, "VISAS": { "CONTENU": "L'Assemblée nationale et le Sénat ont adopté,
Vu la décision du Conseil constitutionnel no 94-351 DC en date du 29 décembre 1994;
Le Président de la République promulgue la loi dont la teneur suit:
\n

Première partie

CONDITIONS GENERALES

DE L'EQUILIBRE FINANCIER

\n
\n

TITRE Ier

DISPOSITIONS RELATIVES AUX RESSOURCES

\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 29 décembre 1994.
\n

FRANCOIS MITTERRAND

Par le Président de la République:

Le Premier ministre,
EDOUARD BALLADUR

Le ministre du budget,

porte-parole du Gouvernement,

NICOLAS SARKOZY

\n
" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000367398", "cible": true, "cidtexte": "JORFTEXT000000367398", "id": "LEGIARTI000006319144", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006319144", "liens_entrants": true }

Article 64 AUTONOME VIGUEUR, en vigueur depuis le 01/01/1995 (Loi de finances pour 1995 (n° 94-1162 du 29 décembre 1994 (1))