{ "article": { "LEGIARTI000006319322": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "31", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1995-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006319322", "URL": "article/LEGI/ARTI/00/00/06/31/93/LEGIARTI000006319322.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGXXXXXXX031AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000006309139", "@num": "239", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1998-08-12 4H-4-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "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": "LEGIARTI000006319322", "@fin": "2999-01-01", "@num": "31", "@etat": "VIGUEUR", "@debut": "1995-08-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. - Les dispositions du présent article sont applicables pour les options exercées à compter du 1er août 1995.
" } }, "LEGIARTI000006309139": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "239", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006309139", "URL": "article/LEGI/ARTI/00/00/06/30/91/LEGIARTI000006309139.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0239AAXXXXXAI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319322", "@num": "31", "#text": "Loi - art. 31 (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": "LEGITEXT000038699759", "#text": "Arrêté du 27 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038696007", "@nortexte": "ECOE1907975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-27" }, { "#text": "CGI 206, 62, 162, 1655 ter, 238 ter, 239 ter, 239 quater A, 239 septies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 22, 23", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000038699386", "#text": "Décret n°2019-654 du 27 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038695915", "@nortexte": "ECOE1907970D", "@numtexte": "2019-654", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-27" }, { "@id": "LEGIARTI000038699400", "@num": "1", "#text": "Décret n°2019-654 du 27 juin 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038695915", "@nortexte": "ECOE1907970D", "@numtexte": "2019-654", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-27" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110127", "@num": "1663 bis", "#text": "Code général des impôts, CGI. - art. 1663 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641676", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468005", "@num": "221", "#text": "Code général des impôts, CGI. - art. 221 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294773", "@num": "297", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 297 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038699835", "@num": "350 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045970215", "@num": "350 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301271", "@num": "22", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1994-03-23 4H-4-94", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180019", "@fin": "2999-01-01", "#text": "IX : Régime fiscal des sociétés de personnes, des sociétés en participation, des groupements d'intérêt public, des sociétés à responsabilité limitée, des exploitations agricoles à responsabilité limitée et des sociétés civiles professionnelles. Option pour le régime des sociétés de capitaux", "@debut": "2003-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048205034", "@fin": "1979-07-01", "@num": "239", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309131", "@fin": "1981-01-01", "@num": "239", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309132", "@fin": "1985-01-01", "@num": "239", "@etat": "MODIFIE", "@debut": "1981-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309133", "@fin": "1985-12-31", "@num": "239", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309134", "@fin": "1987-08-10", "@num": "239", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309135", "@fin": "1990-12-30", "@num": "239", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309136", "@fin": "1993-01-05", "@num": "239", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309137", "@fin": "1994-09-02", "@num": "239", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309138", "@fin": "1995-10-27", "@num": "239", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309139", "@fin": "1996-05-12", "@num": "239", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309140", "@fin": "2000-03-31", "@num": "239", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309141", "@fin": "2003-01-01", "@num": "239", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309142", "@fin": "2004-03-27", "@num": "239", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309143", "@fin": "2018-12-31", "@num": "239", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037988649", "@fin": "2999-01-01", "@num": "239", "@etat": "VIGUEUR", "@debut": "2018-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les sociétés mentionnées au 3 de l'article 206 peuvent opter, dans des conditions qui sont fixées par arrêté ministériel, pour le régime applicable aux sociétés de capitaux (1). Dans ce cas, l'impôt sur le revenu dû par les associés en nom, commandités et coparticipant, l'associé unique de société à responsabilité limitée et les associés d'exploitation agricoles est établi suivant les règles prévues aux articles 62 et 162.
\n
L'option doit être notifiée au plus tard avant la fin du troisième mois de l'exercice au titre duquel l'entreprise souhaite être soumise pour la première fois à l'impôt sur les sociétés ((ou, en cas de transformation d'une société de capitaux en une des formes de sociétés mentionnées au 3 de l'article 206, avant la fin du troisième mois qui suit cette transformation pour prendre effet à la même date que celle-ci)) (M). Dans tous les cas, l'option exercée est irrévocable. Pour les entreprises créées en 1990, l'option pour l'impôt sur les sociétés au titre de l'exercice ouvert en 1990 doit être notifiée avant le 31 mars 1991, même si elle s'effectue au-delà du troisième mois de l'exercice.
\n
Les dispositions du présent 1 ne sont pas applicables :
\n
Aux sociétés immobilières de copropriété visées à l'article 1655 ter,
\n
Aux sociétés de personnes issues de la transformation de sociétés de capitaux intervenues depuis moins de quinze ans (1'),
\n
Aux sociétés civiles mentionnées aux articles 238 ter, 239 ter, 239 quater A et 239 septies ((lorsqu'elles n'ont pas exercé l'option lors de cette transformation, dans le délai mentionné au deuxième alinéa)) (M).
\n
2. (Disposition périmée).
\n
\n
3. Les sociétés de personnes qui ont opté avant le 1er janvier 1981 pour l'imposition selon le régime fiscal des sociétés de capitaux mentionné au 1 et exerçant une activité industrielle, commerciale ou artisanale peuvent renoncer à leur option si elles sont formées entre personnes parentes en ligne directe ou entre frères et soeurs, ainsi que les conjoints. La renonciation ne peut être effectuée qu'avec l'accord de tous les associés.
\n
\n
(1) Voir Annexe IV art. 22 et 23.
\n
(M) Modification de la loi. Ces dispositions sont applicables pour les options exercées à compter du 1er août 1995.
\n
(1')
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006309139", "cible": false, "cidtexte": "JORFTEXT000000737653", "id": "LEGIARTI000006319322", "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 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319297", "@num": "10", "#text": "Loi - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319298", "@num": "11", "#text": "Loi - art. 11 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319300", "@num": "12", "#text": "Loi - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319301", "@num": "13", "#text": "Loi - 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": "LEGIARTI000006319322", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006319322", "liens_entrants": true }

Article 31 AUTONOME VIGUEUR, en vigueur depuis le 06/08/1995 (LOI de finances rectificative pour 1995 (n° 95-885) du 4 août 1995 (1))