{ "article": { "LEGIARTI000006319296": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1995-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006319296", "URL": "article/LEGI/ARTI/00/00/06/31/92/LEGIARTI000006319296.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGXXXXXXX009AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Instruction 1995-11-02 5B-18-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000737653", "#text": "LOI 95-885 1995-08-04 Finances rectificative pour 1995 JORF 6 août 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006303134", "@num": "199 terdecies-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 terdecies-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000737653", "@nor": "ECOX9500104L", "@num": "95-885", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1995 (n° 95-885) du 4 août 1995 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000737653", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 95-885 du 4 août 1995 de finances rectificative pour 1995 (1)", "@debut": "1995-08-06", "@id_txt": "LEGITEXT000005619160", "@c_titre_court": "Loi n° 95-885 du 4 août 1995" } ], "@date_publi": "1995-08-06", "@date_signature": "1995-08-04" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319296", "@fin": "2999-01-01", "@num": "9", "@etat": "VIGUEUR", "@debut": "1995-08-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. - Ces dispositions s'appliquent aux souscriptions effectuées à compter du 1er août 1995.
" } }, "LEGIARTI000006303134": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 terdecies-0 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006303134", "URL": "article/LEGI/ARTI/00/00/06/30/31/LEGIARTI000006303134.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199BCXXXXXBB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 44 sexies, 62, 83, 83 bis, 83 ter, 163 quinquies, 163 septdecies, 199 undecies, 199 terdecies, 163 octodecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 46 AI bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000734238", "#text": "Loi 95-95 1995-02-01 art. 31 II", "@sens": "source", "@cidtexte": "JORFTEXT000000734238", "@nortexte": "AGRX9400137L", "@numtexte": "95-95", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1995-02-01" }, { "@id": "LEGIARTI000006600611", "@num": "31", "#text": "Loi n°95-95 du 1 février 1995 - art. 31 (V) JORF 2 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000734238", "@nortexte": "AGRX9400137L", "@numtexte": "95-95", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-01" }, { "@id": "LEGIARTI000006340039", "@num": "53", "#text": "Loi n°95-115 du 4 février 1995 - art. 53 () JORF 5 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000006319315", "@num": "25", "#text": "Loi - art. 25 () JORF 6 août 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319296", "@num": "9", "#text": "Loi - art. 9 (V) JORF 6 août 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@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": "LEGITEXT000017771639", "#text": "Décret n°2007-1816 du 21 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017742222", "@nortexte": "ECEL0752589D", "@numtexte": "2007-1816", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-21" }, { "@id": "LEGIARTI000024438064", "@num": "3", "#text": "Arrêté du 1er août 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024425179", "@nortexte": "EFIT1119397A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-01" }, { "@id": "LEGIARTI000024438068", "@num": "5", "#text": "Arrêté du 1er août 2011 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024425179", "@nortexte": "EFIT1119397A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-01" }, { "@id": "LEGIARTI000025366192", "@num": "1", "#text": "Arrêté du 7 février 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025364901", "@nortexte": "EFIT1201965A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-07" }, { "@id": "LEGIARTI000039793005", "@num": "137", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 137 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGITEXT000050736037", "#text": "Décret n°2024-1128 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730863", "@nortexte": "ECOE2421889D", "@numtexte": "2024-1128", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000036429140", "@num": "150-0 C", "#text": "Code général des impôts, CGI. - art. 150-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946869", "@num": "150-0 D bis", "#text": "Code général des impôts, CGI. - art. 150-0 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355011", "@num": "150-0 D ter", "#text": "Code général des impôts, CGI. - art. 150-0 D ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844230", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983297", "@num": "199 terdecies-0 C", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099634", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843373", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662329", "@num": "790 A bis", "#text": "Code général des impôts, CGI. - art. 790 A bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815132", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041590007", "@num": "74-0 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032924229", "@num": "299 octies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960662", "@num": "313 BN bis", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 313 BN bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743566", "@num": "46 AI bis", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050736241", "@num": "46 AI bis A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050736243", "@num": "46 AI bis B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743537", "@num": "46 AI quater", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743526", "@num": "46 AI quinquies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743550", "@num": "46 AI ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743597", "@num": "D214-80", "#text": "Code monétaire et financier - art. D214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743575", "@num": "D214-80-10", "#text": "Code monétaire et financier - art. D214-80-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743586", "@num": "D214-80-2", "#text": "Code monétaire et financier - art. D214-80-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798276", "@num": "D214-80-4", "#text": "Code monétaire et financier - art. D214-80-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742597", "@num": "L341-4", "#text": "Code de la sécurité sociale. - art. L341-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191833", "@fin": "1997-04-11", "#text": "14° : Réduction d'impôt au titre des souscriptions au numéraire au capital de sociétés non cotées.", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046894840", "@fin": "2024-01-01", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2023-03-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048844140", "@fin": "2999-01-01", "@num": "199 terdecies-0 A", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. A compter de l'imposition des revenus de 1994, les contribuables domiciliés fiscalement en France peuvent bénéficier d'une réduction de leur impôt sur le revenu égale à 25 p. 100 des souscriptions en numéraire au capital initial ou aux augmentations de capital de sociétés non cotées.
\n
L'avantage fiscal s'applique lorsque les conditions suivantes sont remplies :
\n
a) La société est soumise à l'impôt sur les sociétés dans les conditions de droit commun et exerce une activité industrielle, commerciale ou artisanale au sens du I de l'article 44 sexies, ((ou une activité agricole, ou une activité professionnelle au sens du 1 de l'article 92)) (1).
\n
b) En cas d'augmentation de capital, le chiffre d'affaires hors taxes de la société n'a pas excédé 140 millions de francs ou le total du bilan n'a pas excédé 70 millions de francs au cours de l'exercice précédent ;
\n
c) Plus de 50 p. 100 des droits sociaux attachés aux actions ou parts de la société sont détenus directement, soit uniquement par des personnes physiques, soit par une ou plusieurs sociétés formées uniquement de personnes parentes en ligne directe ou entre frères et soeurs ainsi qu'entre conjoints, ayant pour seul objet de détenir des participations dans une ou plusieurs sociétés répondant aux conditions du a et du b.
\n
II. Les versements ouvrant droit à la réduction d'impôt mentionnée au I sont ceux effectués du 1er janvier 1994 au 31 décembre 1998. Ils sont retenus dans la limite annuelle de ((25 000 F)) pour les contribuables célibataires, veufs ou divorcés et de ((50 000 F)) (2) pour les contribuables mariés soumis à imposition commune.
\n
((Pour les versements réalisés entre le 1er août 1995 et le 31 décembre 1996, les limites mentionnées au premier alinéa sont portées respectivement à 37 500 F et à 75 000 F sans que le total des versements de l'année 1995 ouvrant droit à réduction d'impôt puisse excéder ces limites)).
\n
III. Les souscriptions donnant lieu aux déductions prévues à l'article 62, au 2° quater de l'article 83, aux articles 83 bis, 83 ter, 163 quinquies A et 163 septdecies ou aux réductions d'impôt prévues aux articles 199 undecies et 199 terdecies A n'ouvrent pas droit à la réduction d'impôt mentionnée au I. Le bénéfice de cette réduction d'impôt est exclusif du bénéfice des dispositions de l'article 163 octodecies A.
\n
Les actions ou parts dont la souscription a ouvert droit à la réduction d'impôt ne peuvent pas figurer dans un plan d'épargne en actions défini à l'article 163 quinquies D.
\n
IV. Lorsque tout ou partie des actions ou parts ayant donné lieu à la réduction est cédé avant le 31 décembre de la cinquième année suivant celle de la souscription, il est pratiqué au titre de l'année de la cession une reprise des réductions d'impôt obtenues, dans la limite du prix de cession. Les mêmes dispositions s'appliquent en cas de remboursement des apports en numéraire aux souscripteurs.
\n
Ces dispositions ne s'appliquent pas en cas de licenciement, 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 ou du décès du contribuable ou de l'un des époux soumis à une imposition commune.
\n
V. Un décret fixe les modalités d'application du présent article, notamment les obligations déclaratives incombant aux contribuables et aux sociétés (3).
\n
(1) Modification. L'extension à l'activité agricole s'applique aux versements des souscriptions au capital effectués à compter du 1er janvier 1995 et jusqu'au 31 décembre 1998. L'extension aux activités professionnelles s'applique aux souscriptions effectuées à compter du 1er août 1995.
\n
(2) Modification. Ces dispositions s'appliquent aux versements effectués du 1er janvier 1995 au 31 décembre 1998.
\n
(3) Voir annexe III art. 46 AI bis.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006303134", "cible": false, "cidtexte": "JORFTEXT000000737653", "id": "LEGIARTI000006319296", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000737653": { "SM": { "CONTENU": "1ERE PARTIE: CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER (ART. 1 A 12).2EME PARTIE: MOYENS DES SERVICES ET DISPOSITIONS SPECIALES.
TITRE I: DISPOSITIONS APPLICABLES A L'ANNEE 1995.1: OPERATIONS A CARACTERE DEFINITIF.A: BUDGET GENERAL (ART. 13 A 15).B: OPERATIONS A CARACTERE DEFINITIF DES COMPTES D'AFFECTATION SPECIALE (ART. 16 A 18).2: AUTRES DISPOSITIONS (ART. 19 ET 20).
TITRE II: DISPOSITIONS PERMANENTES.1: MESURES CONCERNANT LA FISCALITE (ART. 21 A 27).2: AUTRES DISPOSITIONS (ART. 28 A 33).MODIFICATION DU CODE GENERAL DES IMPOTS,DU CODE DU TRAVAIL,DU CODE DE LA SECURITE SOCIALE,DU CODE DES COMMUNES.MODIFICATION DE LA LOI DE FINANCES POUR 1995 941162 DU 29-12-1994,DE LA LOI 9173 DU 18-01-1991,DE LA LOI DE FINANCES RECTIFICATIVES POUR 1986 86824 DU 11-07-1986." }, "TP": { "CONTENU": "(1) Travaux préparatoires: loi no 95-885.
Assemblée nationale:
Projet de loi no 2115;
Rapport de M. Philippe Auberger, rapporteur général, au nom de la commission des finances, no 2140;
Avis de M. René Couanau, au nom de la commission des affaires culturelles,
no 2141; avis de M. René Beaumont, au nom de la commission de la production, no 2144; avis de M. René Galy-Dejean, au nom de la commission de la défense, no 2151;
Discussion le 13 juillet 1995 et adoption le 17 juillet 1995.
Sénat:
Projet de loi, adopté par l'Assemblée nationale en première lecture, no 379 (1994-1995);
Rapport de M. Alain Lambert, rapporteur général, au nom de la commission des finances, no 391 (1994-1995);
Discussion les 26 et 27 juillet 1995 et adoption le 27 juillet 1995.
Assemblée nationale:
Projet de loi, modifié par le Sénat, no 2190;
Rapport de M. Philippe Auberger, rapporteur général, au nom de la commission mixte paritaire, no 2191;
Discussion et adoption le 28 juillet 1995.
Sénat:
Rapport de M. Alain Lambert, au nom de la commission mixte paritaire, no 399 (1994-1995);
Discussion et adoption le 28 juillet 1995.
" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000512460", "#text": "Loi n°86-824 du 11 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000535308", "#text": "Loi n°91-73 du 18 janvier 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000535308", "@nortexte": "SPSX9000173L", "@numtexte": "91-73", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-01-18" }, { "@id": "LEGIARTI000006696477", "@num": "25", "#text": "Loi n°91-73 du 18 janvier 1991 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000535308", "@nortexte": "SPSX9000173L", "@numtexte": "91-73", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-01-18" }, { "@id": "JORFTEXT000000178406", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000367398", "#text": "Loi n°94-1162 du 29 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000554819", "#text": "DECRET95-887", "@sens": "cible", "@cidtexte": "JORFTEXT000000554819", "@nortexte": "ECOB9510066D", "@numtexte": "95-887", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319287", "@num": "1", "#text": "Loi - 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art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319302", "@num": "14", "#text": "Loi - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319303", "@num": "15", "#text": "Loi - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319304", "@num": "16", "#text": "Loi - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319305", "@num": "17", "#text": "Loi - art. 17 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319305", "@num": "17", "#text": "Loi - art. 17 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319306", "@num": "17", "#text": "Loi - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319308", "@num": "18", "#text": "Loi - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319309", "@num": "19", "#text": "Loi - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319288", "@num": "2", "#text": "Loi - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319319", "@num": "28", "#text": "Loi - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319289", "@num": "3", "#text": "Loi - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319321", "@num": "30", "#text": "Loi - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319322", "@num": "31", "#text": "Loi - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319324", "@num": "33", "#text": "Loi - art. 33 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319290", "@num": "4", "#text": "Loi - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319291", "@num": "5", "#text": "Loi - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319292", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319293", "@num": "7", "#text": "Loi - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319295", "@num": "8", "#text": "Loi - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319296", "@num": "9", "#text": "Loi - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGITEXT000005619160", "#text": "Loi n°95-885 du 4 août 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "JORFTEXT000000371753", "#text": "DECRET95-961", "@sens": "cible", "@cidtexte": "JORFTEXT000000371753", "@nortexte": "ECOF9510063D", "@numtexte": "95-961", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005619320", "#text": "Décret n°95-961 du 25 août 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000371753", "@nortexte": "ECOF9510063D", "@numtexte": "95-961", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006329786", "@num": "2", "#text": "Décret n°95-961 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000371753", "@nortexte": "ECOF9510063D", "@numtexte": "95-961", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "JORFTEXT000000555984", "#text": "DECRET95-1153", "@sens": "cible", "@cidtexte": "JORFTEXT000000555984", "@nortexte": "SPSS9502928D", "@numtexte": "95-1153", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-11-02" }, { "@id": "LEGITEXT000005619748", "#text": "Décret n°95-1153 du 2 novembre 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000555984", "@nortexte": "SPSS9502928D", "@numtexte": "95-1153", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-11-02" }, { "@id": "LEGIARTI000006770993", "@num": "1", "#text": "Décret n°95-1153 du 2 novembre 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555984", "@nortexte": "SPSS9502928D", "@numtexte": "95-1153", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-11-02" }, { "@id": "LEGIARTI000006770993", "@num": "1", "#text": "Décret n°95-1153 du 2 novembre 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555984", "@nortexte": "SPSS9502928D", "@numtexte": "95-1153", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-11-02" }, { "@id": "JORFTEXT000000191064", "#text": "DECRET95-1358", "@sens": "cible", "@cidtexte": "JORFTEXT000000191064", "@nortexte": "TASS9523447D", "@numtexte": "95-1358", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000191068", "#text": "LOI95-1346", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000171730", "#text": "DECRET96-77", "@sens": "cible", "@cidtexte": "JORFTEXT000000171730", "@nortexte": "ECOT9510239D", "@numtexte": "96-77", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-30" }, { "@id": "JORFTEXT000000375784", "#text": "DECRET96-164", "@sens": "cible", "@cidtexte": "JORFTEXT000000375784", "@nortexte": "BUDF9620912D", "@numtexte": "96-164", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-28" }, { "@id": "JORFTEXT000000375298", "#text": "DECRET96-280", "@sens": "cible", "@cidtexte": "JORFTEXT000000375298", "@nortexte": "BUDF9610069D", "@numtexte": "96-280", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-27" }, { "@id": "JORFTEXT000000192493", "#text": "DECRET96-281", "@sens": "cible", "@cidtexte": "JORFTEXT000000192493", "@nortexte": "BUDF9610070D", "@numtexte": "96-281", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-27" }, { "@id": "JORFTEXT000000559529", "#text": "DECRET96-301", "@sens": "cible", "@cidtexte": "JORFTEXT000000559529", "@nortexte": "TASE9610466D", "@numtexte": "96-301", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-04-09" }, { "@id": "JORFTEXT000000743381", "#text": "LOI96-608", "@sens": "cible", "@cidtexte": "JORFTEXT000000743381", "@nortexte": "ECOX9500186L", "@numtexte": "96-608", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "JORFTEXT000000548068", "#text": "LOI96-646", "@sens": "cible", "@cidtexte": "JORFTEXT000000548068", "@nortexte": "TASX9600021L", "@numtexte": "96-646", "@typelien": "MODIFIE", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "1996-07-22" }, { "@id": "JORFTEXT000000380034", "#text": "LOI96-1181", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380034", "#text": "LOI96-1181", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319710", "@num": "62", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 62 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000569621", "#text": "LOI97-1269", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320014", "@num": "59", "#text": "Loi - art. 59 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000400546", "#text": "LOI2000-656", "@sens": "cible", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "JORFTEXT000000600124", "#text": "Décret2003-86", "@sens": "cible", "@cidtexte": "JORFTEXT000000600124", "@nortexte": "ECOT0210465D", "@numtexte": "2003-86", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-31" }, { "@id": "JORFTEXT000018776989", "#text": "Décret n°2008-443 du 7 mai 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018776989", "@nortexte": "ECET0756202D", "@numtexte": "2008-443", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-07" }, { "@id": "JORFTEXT000022972470", "#text": "Décret n°2010-1300 du 29 octobre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022972470", "@nortexte": "BCRE1011602D", "@numtexte": "2010-1300", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-29" }, { "@id": "LEGIARTI000006307973", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307974", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312197", "@num": "1594 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306409", "@num": "1594 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306448", "@num": "1599 septies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 septies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308685", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308684", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743835", "@num": "L651-1", "#text": "Code de la sécurité sociale. - art. L651-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743973", "@num": "L651-2", "#text": "Code de la sécurité sociale. - art. L651-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "BUDGET", "BUDGET 1995", "CODE GENERAL DES IMPOTS", "CGI", "IMPOT SUR LES SOCIETES", "CONTRIBUTION", "IMPOT DE SOLIDARITE SUR LA FORTUNE", "ISF", "DOTATION DE DEVELOPPEMENT RURAL", "DDR", "DROIT DEPARTEMENTAL D'ENREGISTREMENT", "TAXE DEPARTEMENTALE DE PUBLICITE FONCIERE", "BUDGET GENERAL", "COMPTE D'AFFECTATION SPECIALE", "ERAP", "ENTREPRISE DE RECHERCHES ET D'ACTIVITES PETROLIERES", "CODE DU TRAVAIL", "CODE DE LA SECURITE SOCIALE", "CODE DES COMMUNES" ] }, "TITREFULL": "LOI de finances rectificative pour 1995 (n° 95-885) du 4 août 1995 (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000737653", "NOR": "ECOX9500104L", "NUM": "95-885", "DATE_PUBLI": "1995-08-06", "DATE_TEXTE": "1995-08-04", "ORIGINE_PUBLI": "JORF n°182 du 6 août 1995", "PAGE_DEB_PUBLI": 11809, "PAGE_FIN_PUBLI": 19950806 } }, "META_COMMUN": { "ID": "JORFTEXT000000737653", "URL": "texte/version/JORF/TEXT/00/00/00/73/76/JORFTEXT000000737653.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX995885" } }, "VISAS": { "CONTENU": "L'Assemblée nationale et le Sénat ont adopté,
Le Président de la République promulgue la loi dont la teneur suit:
\n

Première partie

CONDITIONS GENERALES

DE L'EQUILIBRE FINANCIER

\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 4 août 1995.
\n

JACQUES CHIRAC

Par le Président de la République:

Le Premier ministre,
ALAIN JUPPE

Le ministre de l'économie et des finances,

ALAIN MADELIN

Le secrétaire d'Etat au budget,
FRANCOIS D'AUBERT
" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000737653", "cible": true, "cidtexte": "JORFTEXT000000737653", "id": "LEGIARTI000006319296", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006319296", "liens_entrants": true }

Article 9 AUTONOME VIGUEUR, en vigueur depuis le 06/08/1995 (LOI de finances rectificative pour 1995 (n° 95-885) du 4 août 1995 (1))