{ "article": { "LEGIARTI000006319421": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "80", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1996-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006319421", "URL": "article/LEGI/ARTI/00/00/06/31/94/LEGIARTI000006319421.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEHDXXXXXX080AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000191068", "#text": "LOI 95-1346 1995-12-30 Finances pour 1996 JORF 31 décembre 1995 en vigueur le 1er janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006307570", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163188", "@fin": "2999-01-01", "#text": "2 : Mesures en faveur de la recherche, du bâtiment", "@debut": "1996-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147486", "@fin": "2999-01-01", "#text": "A : Mesures fiscales", "@debut": "1996-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134109", "@fin": "2999-01-01", "#text": "III : Dispositions diverses", "@debut": "1996-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114734", "@fin": "2999-01-01", "#text": "Titre I : Dispositions applicables à l'année 1996", "@debut": "1996-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084584", "@fin": "2999-01-01", "#text": "Deuxième partie : Moyens des services et dispositions spéciales", "@debut": "1996-01-01" } ] }, "@cid": "JORFTEXT000000191068", "@nor": "ECOX9500136L", "@num": "95-1346", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 1996 (n° 95-1346 du 30 décembre 1995)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000191068", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 95-1346 du 30 décembre 1995 de finances pour 1996 (1)", "@debut": "1996-01-01", "@id_txt": "LEGITEXT000005620086", "@c_titre_court": "Loi n° 95-1346 du 30 décembre 1995" } ], "@date_publi": "1995-12-31", "@date_signature": "1995-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319421", "@fin": "2999-01-01", "@num": "80", "@etat": "VIGUEUR", "@debut": "1996-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Paragraphe modificateur
\n
Cette disposition s'applique pour déterminer les résultats des exercices clos à compter du 31 décembre 1996.
" } }, "LEGIARTI000006307570": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006307570", "URL": "article/LEGI/ARTI/00/00/06/30/75/LEGIARTI000006307570.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0039AAXXXXXAP" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1991-12-31", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000025392641", "#text": "Arrêté du 20 février 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025391542", "@nortexte": "EFIE1134787A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-20" }, { "#text": "CGI 39 A, 39 B, 39 E, 39 quindecies I 1, 2, 54 quater, 153, 61 A, 271, 273, 235 ter T, 145, 125 A III bis 1° bis, 199 quater B, 990 G, 235 ter Y", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 octies A, 39 octies B, 39 octies D, 39 duodecies A, 231 ter, 1465, 1466 A, Livre des procédures fiscales L59 A 2°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 15, 229, 33, 34, 35", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 10 nonies à CGIAN3 10 terdecies, CGIAN3 38 quindecies E", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 38 quindecies E CGIAN3 3 à CGIAN3 10 septies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 49 octies à CGIAN3 49 octies D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 2 à CGIAN4 4 septies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006468731", "@num": "1", "#text": "Loi n°66-455 du 2 juillet 1966 - art. 1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000880388", "@numtexte": "66-455", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-02" }, { "@id": "LEGIARTI000006759658", "@num": "33", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 33 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000508808", "#text": "Loi 87-416 1987-06-17 art. 34 al. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "LEGIARTI000006325383", "@num": "7", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 7 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006319342", "@num": "10", "#text": "Loi - art. 10 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319421", "@num": "80", "#text": "Loi - art. 80 (V) JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "LEGIARTI000020008623", "@num": "67", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 67 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000024415819", "@num": "16", "#text": "LOI n°2011-900\n du 29 juillet 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000028402680", "@num": "15", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000033235373", "#text": "Décret n°2016-1361 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000037526401", "@num": "109", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 109 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000042778567", "@num": "19", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042778417", "@num": "20", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGITEXT000045193348", "#text": "Décret n°2022-208 du 18 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045190541", "@nortexte": "ECOE2202669D", "@numtexte": "2022-208", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGIARTI000018617973", "@num": "46 quindecies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617963", "@num": "46 quindecies S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303045", "@num": "163 octodecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 octodecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288240", "@num": "211", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 211 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288234", "@num": "211 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 211 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020780544", "@num": "R313-17", "#text": "Code de la construction et de l'habitation. - art. R313-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033232256", "@num": "D133-9-1", "#text": "Code de la sécurité sociale. - art. D133-9-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675442", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023272085", "@num": "L136-4", "#text": "Code de la sécurité sociale. - art. L136-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468446", "@num": "L2111-24", "#text": "Code des transports - art. L2111-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@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": "LEGIARTI000043662702", "@num": "111", "#text": "Code général des impôts, CGI. - art. 111 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981506", "@num": "123 bis", "#text": "Code général des impôts, CGI. - art. 123 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000036427840", "@num": "150-0 D ter", "#text": "Code général des impôts, CGI. - art. 150-0 D ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046673777", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043048297", "@num": "1586 sexies", "#text": "Code général des impôts, CGI. - art. 1586 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464358", "@num": "163 bis G", "#text": "Code général des impôts, CGI. - art. 163 bis G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817205", "@num": "1651 B", "#text": "Code général des impôts, CGI. - art. 1651 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030610625", "@num": "1651 J", "#text": "Code général des impôts, CGI. - art. 1651 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988080", "@num": "199 ter B", "#text": "Code général des impôts, CGI. - art. 199 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687456", "@num": "199 ter C", "#text": "Code général des impôts, CGI. - art. 199 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987824", "@num": "199 ter D", "#text": "Code général des impôts, CGI. - art. 199 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033283512", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795430", "@num": "209 C", "#text": "Code général des impôts, CGI. - art. 209 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037990551", "@num": "209-0 A", "#text": "Code général des impôts, CGI. - art. 209-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987619", "@num": "209-0 B", "#text": "Code général des impôts, CGI. - art. 209-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026294498", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833709", "@num": "210 F", "#text": "Code général des impôts, CGI. - art. 210 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613476", "@num": "210 sexies", "#text": "Code général des impôts, CGI. - art. 210 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468071", "@num": "212", "#text": "Code général des impôts, CGI. - art. 212 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047303756", "@num": "212 bis", "#text": "Code général des impôts, CGI. - art. 212 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795415", "@num": "217 sexdecies", "#text": "Code général des impôts, CGI. - art. 217 sexdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434377", "@num": "220", "#text": "Code général des impôts, CGI. - art. 220 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470944", "@num": "220 sexies", "#text": "Code général des impôts, CGI. - art. 220 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947372", "@num": "220 undecies", "#text": "Code général des impôts, CGI. - art. 220 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831317", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159750", "@num": "223 B bis", "#text": "Code général des impôts, CGI. - art. 223 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987493", "@num": "223 D", "#text": "Code général des impôts, CGI. - art. 223 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987482", "@num": "223 F", "#text": "Code général des impôts, CGI. - art. 223 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987785", "@num": "223 H", "#text": "Code général des impôts, CGI. - art. 223 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308744", "@num": "223 quater", "#text": "Code général des impôts, CGI. - art. 223 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308747", "@num": "223 quinquies", "#text": "Code général des impôts, CGI. - art. 223 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011715", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303949", "@num": "236 bis", "#text": "Code général des impôts, CGI. - art. 236 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047019270", "@num": "238", "#text": "Code général des impôts, CGI. - art. 238 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304038", "@num": "238 bis-0 I", "#text": "Code général des impôts, CGI. - art. 238 bis-0 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304080", "@num": "238 septies E", "#text": "Code général des impôts, CGI. - art. 238 septies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304121", "@num": "239 sexies", "#text": "Code général des impôts, CGI. - art. 239 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304137", "@num": "239 sexies C", "#text": "Code général des impôts, CGI. - art. 239 sexies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042882193", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986258", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (M)", "@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": "LEGIARTI000020675405", "@num": "244 quater K", "#text": "Code général des impôts, CGI. - art. 244 quater K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988321", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873826", "@num": "39 AC", "#text": "Code général des impôts, CGI. - art. 39 AC (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020550994", "@num": "39 G", "#text": "Code général des impôts, CGI. - art. 39 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434561", "@num": "39 bis", "#text": "Code général des impôts, CGI. - art. 39 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844030", "@num": "39 bis A", "#text": "Code général des impôts, CGI. - art. 39 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302924", "@num": "39 duodecies A", "#text": "Code général des impôts, CGI. - art. 39 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011864", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660959", "@num": "39 quinquies I", "#text": "Code général des impôts, CGI. - art. 39 quinquies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302336", "@num": "39 ter C", "#text": "Code général des impôts, CGI. - art. 39 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988115", "@num": "39 terdecies", "#text": "Code général des impôts, CGI. - art. 39 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363121", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844070", "@num": "44 sexies-0 A", "#text": "Code général des impôts, CGI. - art. 44 sexies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021657803", "@num": "54 quater", "#text": "Code général des impôts, CGI. - art. 54 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307796", "@num": "72 C", "#text": "Code général des impôts, CGI. - art. 72 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518339", "@num": "81", "#text": "Code général des impôts, CGI. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469152", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028441448", "@num": "990 E", "#text": "Code général des impôts, CGI. - art. 990 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295293", "@num": "102 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293986", "@num": "102 K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293987", "@num": "102 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293991", "@num": "102 R", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295425", "@num": "171 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182290", "@num": "34", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182288", "@num": "35", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025250875", "@num": "91 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296511", "@num": "10 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043670", "@num": "10 quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296507", "@num": "10 undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297572", "@num": "2 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296502", "@num": "3", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043665", "@num": "38 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045195248", "@num": "38 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025250723", "@num": "38-0 septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38-0 septdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297927", "@num": "41 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624906", "@num": "46 AG quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AG quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298167", "@num": "46 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296784", "@num": "46 quater-0 ZA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296788", "@num": "46 quater-0 ZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298287", "@num": "46 quater-0 ZC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298389", "@num": "46 terdecies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 terdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296872", "@num": "49 octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298611", "@num": "49 octies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298613", "@num": "49 octies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642429", "@num": "46 quindecies U", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quindecies U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035917444", "@num": "R716-33", "#text": "Code rural et de la pêche maritime - art. R716-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L223-11 à L223-13", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1994-02-04 4C-2-94", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1994-03-07 4B-2-94", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1994-03-07 4C-4-94", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1995-02-06 4C-1-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1995-02-13 4D-3-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1995-04-25 4C-3-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1995-06-01 4E-4-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1995-07-18 4C-4-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1996-01-16 4C-1-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1996-10-23 4H-4-96 (39 10)", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-02-25 4C-3-97 (39 1 4° quater)", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000888716", "#text": "LOI 51-675 1951-05-24 art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000875580", "#text": "Loi 72-657 1972-07-13 art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "JORFTEXT000000880778", "#text": "Loi 84-1208 1984-12-29 art. 113 Finances pour 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000361988", "#text": "Loi 93-1444 1993-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "LEGIARTI000033789380", "@num": "L10-0 AB", "#text": "Livre des procédures fiscales - art. L10-0 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044992281", "@num": "L59 A", "#text": "Livre des procédures fiscales - art. L59 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526664", "@num": "L62 A", "#text": "Livre des procédures fiscales - art. L62 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Note 1995-02-17 4E-2-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Note 1996-02-02 4E-1-96 (39 1 5°)", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Note 1996-03-18 4E-2-96 (39 1 5°)", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197183", "@fin": "2999-01-01", "#text": "2 : Détermination des bénéfices imposables", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048103943", "@fin": "1950-10-10", "@num": "39", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049324771", "@fin": "1951-12-19", "@num": "39", "@etat": "MODIFIE", "@debut": "1950-10-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049365589", "@fin": "1953-07-26", "@num": "39", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049473562", "@fin": "1954-08-15", "@num": "39", "@etat": "MODIFIE", "@debut": "1953-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049495336", "@fin": "1979-07-01", "@num": "39", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307555", "@fin": "1981-07-01", "@num": "39", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307556", "@fin": "1982-09-02", "@num": "39", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307557", "@fin": "1983-07-10", "@num": "39", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307558", "@fin": "1984-07-20", "@num": "39", "@etat": "MODIFIE", "@debut": "1983-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307559", "@fin": "1985-07-15", "@num": "39", "@etat": "MODIFIE", "@debut": "1984-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307560", "@fin": "1986-07-31", "@num": "39", "@etat": "MODIFIE", "@debut": "1985-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307561", "@fin": "1987-08-10", "@num": "39", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307562", "@fin": "1988-07-15", "@num": "39", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307563", "@fin": "1989-07-14", "@num": "39", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307564", "@fin": "1991-06-24", "@num": "39", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307565", "@fin": "1992-07-04", "@num": "39", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307566", "@fin": "1993-08-18", "@num": "39", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307567", "@fin": "1994-09-02", "@num": "39", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307568", "@fin": "1995-10-27", "@num": "39", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307569", "@fin": "1996-05-12", "@num": "39", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307570", "@fin": "1997-04-11", "@num": "39", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307571", "@fin": "1998-04-22", "@num": "39", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307572", "@fin": "1999-03-31", "@num": "39", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307573", "@fin": "1999-12-31", "@num": "39", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307574", "@fin": "2000-07-01", "@num": "39", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307575", "@fin": "2000-12-31", "@num": "39", "@etat": "MODIFIE", "@debut": "2000-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307576", "@fin": "2001-05-16", "@num": "39", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307577", "@fin": "2001-03-31", "@num": "39", "@etat": "MODIFIE_MORT_NE", "@debut": "2001-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307578", "@fin": "2002-03-31", "@num": "39", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307579", "@fin": "2002-12-31", "@num": "39", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307580", "@fin": "2003-12-31", "@num": "39", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307581", "@fin": "2004-03-27", "@num": "39", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307582", "@fin": "2004-12-31", "@num": "39", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307583", "@fin": "2005-08-03", "@num": "39", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307584", "@fin": "2006-01-01", "@num": "39", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307585", "@fin": "2006-12-27", "@num": "39", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307586", "@fin": "2006-12-31", "@num": "39", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307587", "@fin": "2007-12-28", "@num": "39", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888230", "@fin": "2008-04-03", "@num": "39", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620349", "@fin": "2008-12-29", "@num": "39", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008643", "@fin": "2009-01-01", "@num": "39", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051523", "@fin": "2009-01-10", "@num": "39", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096630", "@fin": "2009-04-01", "@num": "39", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020148625", "@fin": "2010-01-01", "@num": "39", "@etat": "MODIFIE", "@debut": "2009-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641255", "@fin": "2010-05-01", "@num": "39", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200632", "@fin": "2011-01-01", "@num": "39", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378275", "@fin": "2011-06-12", "@num": "39", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189595", "@fin": "2011-12-30", "@num": "39", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073912", "@fin": "2012-08-18", "@num": "39", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026292722", "@fin": "2013-01-01", "@num": "39", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949398", "@fin": "2013-06-07", "@num": "39", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518420", "@fin": "2014-01-01", "@num": "39", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000027654307", "@fin": "2013-12-30", "@num": "39", "@etat": "MODIFIE_MORT_NE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434520", "@fin": "2014-12-30", "@num": "39", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030063277", "@fin": "2016-01-01", "@num": "39", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030042913", "@fin": "2016-06-13", "@num": "39", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032702112", "@fin": "2016-08-10", "@num": "39", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033021566", "@fin": "2017-01-01", "@num": "39", "@etat": "MODIFIE", "@debut": "2016-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033812873", "@fin": "2017-09-22", "@num": "39", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033843504", "@fin": "2017-12-31", "@num": "39", "@etat": "MODIFIE", "@debut": "2017-09-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036362731", "@fin": "2018-01-01", "@num": "39", "@etat": "MODIFIE", "@debut": "2017-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428195", "@fin": "2018-06-14", "@num": "39", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037062911", "@fin": "2019-01-01", "@num": "39", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988125", "@fin": "2019-06-08", "@num": "39", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687934", "@fin": "2019-10-23", "@num": "39", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039261739", "@fin": "2019-11-29", "@num": "39", "@etat": "MODIFIE", "@debut": "2019-10-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039427637", "@fin": "2020-03-01", "@num": "39", "@etat": "MODIFIE", "@debut": "2019-11-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469178", "@fin": "2020-04-26", "@num": "39", "@etat": "MODIFIE", "@debut": "2020-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041822784", "@fin": "2021-01-01", "@num": "39", "@etat": "MODIFIE", "@debut": "2020-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042340503", "@fin": "2020-12-31", "@num": "39", "@etat": "MODIFIE_MORT_NE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042908669", "@fin": "2021-06-06", "@num": "39", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043615601", "@fin": "2021-07-21", "@num": "39", "@etat": "MODIFIE", "@debut": "2021-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043829057", "@fin": "2022-01-01", "@num": "39", "@etat": "MODIFIE", "@debut": "2021-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044873837", "@fin": "2021-12-31", "@num": "39", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978650", "@fin": "2022-08-18", "@num": "39", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196234", "@fin": "2023-01-01", "@num": "39", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046872552", "@fin": "2024-01-01", "@num": "39", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048638012", "@fin": "2023-12-31", "@num": "39", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048846058", "@fin": "2024-06-02", "@num": "39", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641975", "@fin": "2999-01-01", "@num": "39", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Le bénéfice net est établi sous déduction de toutes charges, celles-ci comprenant, sous réserve des dispositions du 5, notamment :
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1° Les frais généraux de toute nature, les dépenses de personnel et de main-d'oeuvre, le loyer des immeubles dont l'entreprise est locataire.
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Toutefois les rémunérations ne sont admises en déduction des résultats que dans la mesure où elles correspondent à un travail effectif et ne sont pas excessives eu égard à l'importance du service rendu. Cette disposition s'applique à toutes les rémunérations directes ou indirectes, y compris les indemnités, allocations, avantages en nature et remboursements de frais (1).
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1° bis Pour les exercices clos à compter du 31 décembre 1987 et sous réserve des dispositions du 9, l'indemnité de congé payé calculée dans les conditions prévues aux articles L. 223-11 à L. 223-13 du code du travail, y compris les charges sociales et fiscales afférentes à cette indemnité.
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Par exception aux dispositions du premier alinéa et sur option irrévocable de l'entreprise, cette indemnité ainsi que les charges sociales et fiscales y afférentes revêtent du point de vue fiscal le caractère d'un salaire de substitution qui constitue une charge normale de l'exercice au cours duquel le salarié prend le congé correspondant. Cette option ne peut pas être exercée par les entreprises créées après le 31 décembre 1986. Elle est exercée avant l'expiration du délai de dépôt de la déclaration des résultats du premier exercice clos à compter du 31 décembre 1987 (1').
\n Pour les exercices clos avant le 31 décembre 1987, l'indemnité de congé payé calculée dans les conditions prévues aux articles L. 223-11 à L. 223-13 du code du travail revêt du point de vue fiscal le caractère d'un salaire de substitution qui constitue une charge normale de l'exercice au cours duquel le salarié prend le congé correspondant. Pour la détermination des résultats imposables des exercices clos du 1er janvier 1986 au 30 décembre 1987, il en est de même des charges sociales et fiscales afférentes à cette indemnité.
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Un décret fixe les modalités d'application de ces dispositions (2).
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1° ter Pour les emprunts contractés à compter du 1er janvier 1993, la fraction, courue au cours de l'exercice, de la rémunération égale à la différence entre les sommes ou valeurs à verser, autres que les intérêts, et celles reçues à l'émission, lorsque cette rémunération excède 10 p. 100 des sommes initialement mises à la disposition de l'emprunteur.
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Cette fraction courue est déterminée de manière actuarielle, selon la méthode des intérêts composés.
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Pour les emprunts dont le montant à rembourser est indexé, ces dispositions s'appliquent à la fraction de la rémunération qui est certaine dans son principe et son montant dès l'origine, si cette fraction excède 10 p. 100 des sommes initialement mises à la disposition de l'emprunteur. Elles ne sont pas applicables aux emprunts convertibles et à ceux dont le remboursement est à la seule initiative de l'emprunteur.
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1° quater Sur option irrévocable et globale de l'émetteur pour une période de deux ans, les frais d'émission des emprunts répartis par fractions égales ou au prorata de la rémunération courue, sur la durée des emprunts émis pendant cette période (3).
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En cas de remboursement anticipé d'un emprunt, de conversion ou d'échange, les frais d'émission non encore déduits sont admis en charge au prorata du capital remboursé, converti ou échangé.
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Ces dispositions ne sont pas applicables aux emprunts dont le remboursement est à la seule initiative de l'emprunteur.
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Un décret fixe les conditions d'application de ces dispositions, notamment en ce qui concerne les modalités d'option et les obligation déclaratives.
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2° Sauf s'ils sont pratiqués par une copropriété de navires (3), une copropriété de cheval de course ou d'étalon, les amortissements réellement effectués par l'entreprise, dans la limite de ceux qui sont généralement admis d'après les usages de chaque nature d'industrie, de commerce ou d'exploitation et compte tenu des dispositions de l'article 39 A, y compris ceux qui auraient été différés au cours d'exercices antérieurs déficitaires, sous réserve des dispositions de l'article 39 B.
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Les décrets en Conseil d'Etat (4) prévus à l'article 273 fixent les conséquences des déductions prévues à l'article 271 sur la comptabilisation et l'amortissement des biens (4');
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3° Les intérêts servis aux associés à raison des sommes qu'ils laissent ou mettent à la disposition de la société, en sus de leur part du capital, quelle que soit la forme de la société, dans la limite de ceux calculés à un taux égal à la moyenne annuelle des taux de rendement brut à l'émission des obligations des sociétés privées (5)(5').
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Cette déduction est subordonnée à la condition que le capital ait été entièrement libéré.
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A compter du 1er janvier 1983, les produits des clauses d'indexation afférentes aux sommes mises ou laissées à la disposition d'une société par ses associés ou ses actionnaires sont assimilés à des intérêts.
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La rémunération mentionnée au 1° ter est retenue pour l'appréciation de la limitation prévue au premier alinéa.
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La limite prévue au premier alinéa n'est pas applicable aux intérêts afférents aux avances consenties par une société à une autre société lorsque la première possède, au regard de la seconde, la qualité de société-mère au sens de l'article 145 et que ces avances proviennent de sommes empruntées par appel public à l'épargne sur le marché obligataire, ou par émission de titres de créances mentionnés au 1° bis du III bis de l'article 125 A ; dans ce cas, les intérêts sont déductibles dans la limite des intérêts des ressources ainsi collectées par la société-mère pour le compte de sa ou de ses filiales. Ces dispositions sont applicables aux intérêts afférents aux ressources empruntées à compter du 1er janvier 1986. Elles cessent de s'appliquer pour la détermination des résultats imposables des exercices ouverts à compter du 1er janvier 1988.
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Les conditions d'application de l'alinéa précédent , notamment les obligations déclaratives des sociétés mentionnées, sont fixées par décret ;
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3° bis (Abrogé) ;
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4° Sous réserve des dispositions de l'article 153, les impôts à la charge de l'entreprise, mis en recouvrement au cours de l'exercice, à l'exception des taxes prévues aux articles 235 ter Y, 238 quater, 239 bis B et 990 G.
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Si des dégrèvements sont ultérieurement accordés sur ces impôts, leur montant entre dans les recettes de l'exercice au cours duquel l'exploitant est avisé de leur ordonnancement ;
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4° bis - Le prélèvement opéré au titre de l'article 4 modifié de l loi n° 51-675 du 24 mai 1951, relative à la construction navale, et faisant l'objet d'un ordre de versement émis au cours de l'exercice ;
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4° ter (Abrogé) ;
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((4° quater - Les droits de mutation à titre gratuit acquittés par les héritiers, donataires ou légataires d'une entreprise individuelle, pour la part des droits afférente à cette entreprise, et les intérêts payés en application des dispositions de l'article 1717, pour la même part, lorsque l'une au moins de ces personnes prend l'engagement de poursuivre l'activité en participant de façon personnelle, continue et directe à l'accomplissement des actes nécessaires à cette activité pendant les cinq années suivant la date de la transmission de l'entreprise. La déduction est opérée au titre des exercices au cours desquels les droits sont acquittés ou ceux au cours desquels les intérêts sont versés.
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((En cas de non-respect de l'engagement visé au premier alinéa, les sommes déduites en vertu des dispositions du premier alinéa sont rapportées aux résultats imposables de l'exercice au cours duquel l'engagement a été rompu ; (M)).
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5° Les provisions constituées en vue de faire face à des pertes ou charges nettement précisées et que des événements en cours rendent probables, à condition qu'elles aient été effectivement constatées dans les écritures de l'exercice. Toutefois, ne sont pas déductibles les provisions que constitue une entreprise en vue de faire face au versement d'allocations en raison du départ à la retraite ou préretraite des membres ou anciens membres de son personnel, ou de ses mandataires sociaux. Les provisions pour pertes afférentes à des opérations en cours à la clôture d'un exercice ne sont déductibles des résultats de cet exercice qu'à concurrence de la perte qui est égale à l'excédent du coût de revient des travaux exécutés à la clôture du même exercice sur le prix de vente de ces travaux compte tenu des révisions contractuelles certaines à cette date. S'agissant des produits en stock à la clôture d'un exercice, les dépenses non engagées à cette date en vue de leur commercialisation ultérieure ne peuvent, à la date de cette clôture, être retenues pour l'évaluation de ces produits en application des dispositions du 3 de l'article 38, ni faire l'objet d'une provision pour perte (6).
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La dépréciation des oeuvres d'art inscrites à l'actif d'une entreprise peut donner lieu à la constitution d'une provision. Cette dépréciation doit être constatée par un expert agréé ((près les tribunaux)) (6') lorsque le coût d'acquisition de l'oeuvre est supérieur à 50 000 F.
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Un décret fixe les règles d'après lesquelles des provisions pour fluctuation des cours peuvent être retranchées des bénéfices des entreprises dont l'activité consiste essentiellement à transformer directement des matières premières acquises sur les marchés internationaux (7) ou des matières premières acquises sur le territoire national et dont les prix sont étroitement liés aux variations des cours internationaux (7).
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Pour les entreprises dont l'objet principal est de faire subir en France la première transformation au pétrole brut, le montant de la provision pour fluctuation des cours ne peut excéder 69 % de la limite maximale de la provision calculée conformément aux dispositions législatives et réglementaires en vigueur. L'excédent éventuel de la provision antérieurement constituée, par rapport à la nouvelle limite maximale calculée à la clôture du premier exercice auquel elle s'applique, est rapporté au bénéfice imposable de cet exercice. Ces dispositions s'appliquent pour la détermination des résultats des exercices clos à compter du 24 septembre 1975 (7).
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Sous réserve des dispositions prévues au huitième alinéa, les entreprises peuvent, d'autre part, en ce qui concerne les variations de prix postérieures au 30 juin 1959, pratiquer en franchise d'impôt une provision pour hausse des prix lorsque, pour une matière ou un produit donné, il est constaté, au cours d'une période ne pouvant excéder deux exercices successifs clos postérieurement à cette date, une hausse de prix supérieure à 10 %.
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La provision pratiquée à la clôture d'un exercice en application de l'alinéa précédent est rapportée de plein droit aux bénéfices imposables de l'exercice en cours à l'expiration de la sixième année suivant la date de cette clôture. Toutefois, la réintégration dans les bénéfices pourra être effectuée après la sixième année dans les secteurs professionnels où la durée normale de rotation des stocks est supérieure à trois ans. Dans ce dernier cas, les entreprises effectueront la réintégration dans un délai double de celui de la rotation normale des stocks.
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Un décret fixe les modalités d'application des deux alinéas qui précèdent (8).
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Les matières, produits ou approvisionnements existant en stock à la clôture de chaque exercice et qui peuvent donner lieu à la constitution de la provision pour fluctuation des cours prévue au troisième alinéa n'ouvrent pas droit à la provision pour hausse des prix.
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Un arrêté du ministre de l'économie et des finances (9) fixe les limites dans lesquelles sont admises les provisions destinées à faire face aux risques particuliers afférents aux opérations de crédit à moyen et à long terme ainsi qu'aux crédits à moyen terme résultant de ventes ou de travaux effectués à l'étranger.
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Les provisions qui, en tout ou en partie, reçoivent un emploi non conforme à leur destination ou deviennent sans objet au cours d'un exercice ultérieur sont rapportées aux résultats dudit exercice. Lorsque le rapport n'a pas été effectué par l'entreprise elle-même, l'administration peut procéder aux redressements nécessaires dès qu'elle constate que les provisions sont devenues sans objet. Dans ce cas, les provisions sont, s'il y a lieu, rapportées aux résultats du plus ancien des exercices soumis à vérification.
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Par dérogation aux dispositions des premier et dixième alinéas qui précèdent, la provision pour dépréciation qui résulte éventuellement de l'estimation du portefeuille est soumise au régime fiscal des moins-values à long terme défini au 2 du I de l'article 39 quindecies ; si elle devient ultérieurement sans objet, elle est comprise dans les plus-values à long terme de l'exercice, visées au 1 du I de l'article 39 quindecies. La provision pour dépréciation constituée antérieurement, le cas échéant, sur des titres prêtés dans les conditions prévues au chapitre V de la loi n° 87-416 du 17 juin 1987 sur l'épargne n'est pas réintégrée ; elle doit figurer sur une ligne distincte au bilan et demeurer inchangée jusqu'à la restitution de ces titres.
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Toutefois, pour les exercices ouverts à partir du 1er janvier 1974, les titres de participation ne peuvent faire l'objet d'une provision que s'il est justifié d'une dépréciation réelle par rapport au prix de revient. Pour l'application de cette disposition, sont présumés titres de participation les actions acquises en exécution d'une offre publique d'achat ou d'échange ainsi que les titres ouvrant droit au régime fiscal des sociétés mères.
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Les provisions pour dépréciation, en ce qui concerne les titres et actions susvisés, précédemment comptabilisées seront rapportées aux résultats des exercices ultérieurs à concurrence du montant des provisions de même nature constituées à la clôture de chacun de ces exercices ou, le cas échéant, aux résultats de l'exercice de cession.
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La dépréciation de titres prêtés dans les conditions du chapitre V de la loi n° 87-416 du 17 juin 1987 sur l'épargne ne peut donner lieu, de la part du prêteur ou de l'emprunteur, à la constitution d'une provision. De même le prêteur ne peut constituer de provision pour dépréciation de la créance représentative de ces titres ;
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La dépréciation des valeurs, titres ou effets qui sont l'objet d'une pension dans les conditions prévues par la loi n° 93-1444 du 31 décembre 1993 portant diverses dispositions relatives à la banque de France, à l'assurance, au crédit et aux marchés financiers, ne peut donner lieu, de la part du cessionnaire, à la constitution d'une provision déductible sur le plan fiscal.
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Par exception aux dispositions du onzième alinéa qui précède, la provision éventuellement constituée par une entreprise en vue de faire face à la dépréciation d'une participation dans une filiale implantée à l'étranger n'est admise sur le plan fiscal que pour la fraction de son montant qui excède les sommes déduites en application des dispositions des articles 39 octies A et 39 octies B et non rapportées au résultat de l'entreprise. Cette disposition s'applique pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1988.
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Les dispositions de l'alinéa précédent sont également applicables à la fraction du montant de la provision pour dépréciation mentionnée à cet alinéa, qui excède les sommes déduites en application de l'article 39 octies D ; cette disposition s'applique pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1992.
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La provision éventuellement constituée en vue de faire face à la dépréciation d'éléments d'actif non amortissables reçus lors d'une opération placée sous l'un des régimes prévus aux articles mentionnés au II de l'article 54 septies est déterminée par référence à la valeur fiscale des actifs auxquels les éléments reçus se sont substitués.
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6° La contribution de solidarité visée à l'article 33 de l'ordonnance n° 67-828 du 23 septembre 1967 et la taxe sur les grandes surfaces issue de l'article 3 modifié de la loi n° 72-657 du 13 juillet 1972 instituant des mesures en faveur de certaines catégories de commerçants et artisans âgés. Le fait générateur de cette contribution ou de cette taxe est constitué par l'existence de l'entreprise débitrice au 1er janvier de l'année au titre de laquelle elle est due (10) ;
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7° Les dépenses engagées dans le cadre de manifestations de caractère philanthropique, éducatif, scientifique, social, humanitaire, sportif, familial, culturel ou concourant à la mise en valeur du patrimoine artistique, à la défense de l'environnement naturel ou à la diffusion de la culture, de la langue et des connaissances scientifiques françaises, lorsqu'elles sont exposées dans l'intérêt direct de l'exploitation ;
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2. Les transactions, amendes, confiscations, pénalités de toute nature mises à la charge des contrevenants aux dispositions légales régissant les prix, le ravitaillement, la répartition des divers produits et l'assiette des impôts, contributions et taxes, ne sont pas admises en déduction des bénéfices soumis à l'impôt.
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3. Les allocations forfaitaires qu'une société attribue à ses dirigeants ou aux cadres de son entreprise pour frais de représentation et de déplacement sont exclues de ses charges déductibles pour l'assiette de l'impôt lorsque parmi ces charges figurent déjà les frais habituels de cette nature remboursés aux intéressés.
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Pour l'application de cette disposition, les dirigeants s'entendent, dans les sociétés de personnes et les sociétés en participation qui n'ont pas opté pour le régime fiscal des sociétés de capitaux, des associés en nom et des membres de ces sociétés.
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4. Qu'elles soient supportées directement par l'entreprise ou sous forme d'allocations forfaitaires ou de remboursements de frais, sont exclues des charges déductibles pour l'établissement de l'impôt, d'une part, les dépenses et charges de toute nature ayant trait à l'exercice de la chasse ainsi qu'à l'exercice non professionnel de la pêche et, d'autre part, les charges, à l'exception de celles ayant un caractère social, résultant de l'achat, de la location ou de toute autre opération faite en vue d'obtenir la disposition de résidences de plaisance ou d'agrément, ainsi que de l'entretien de ces résidences ; les dépenses et charges ainsi définies comprennent notamment les amortissements (10').
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Sauf justifications, les dispositions du premier alinéa sont applicables :
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A l'amortissement des véhicules immatriculés dans la catégorie des voitures particulières pour la fraction de leur prix d'acquisition qui dépasse 100.000 F (11) ;
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En cas d'opérations de crédit bail ou de location, à l'exception des locations de courte durée n'excédant pas trois mois non renouvelables, portant sur des voitures particulières, à la part du loyer supportée par le locataire et correspondant à l'amortissement pratiqué par le bailleur pour la fraction du prix d'acquisition du véhicule excédant 100.000 F (11) ;
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Aux dépenses de toute nature résultant de l'achat, de la location ou de toute autre opération faite en vue d'obtenir la disposition de yachts ou de bateaux de plaisance à voile ou à moteur ainsi que de leur entretien ; les amortissements sont regardés comme faisant partie de ces dépenses (10').
\n
La fraction de l'amortissement des véhicules de tourisme exclue des charges déductibles par les limitations ci-dessus est néanmoins retenue pour la détermination des plus-values ou moins-values résultant de la vente ultérieure des véhicules ainsi amortis.
\n
Les dispositions du premier alinéa ne sont pas applicables aux charges exposées pour les besoins de l'exploitation et résultant de l'achat, de la location ou de l'entretien des demeures historiques classées, inscrites à l'inventaire supplémentaire des monuments historiques ou agréés.
\n
\n
5. Sont également déductibles les dépenses suivantes :
\n
a. Les rémunérations directes et indirectes, y compris les remboursements de frais versés aux personnes les mieux rémunérées ;
\n
b. Les frais de voyage et de déplacements exposés par ces personnes ;
\n
c. Les dépenses et charges afférentes aux véhicules et autres biens dont elles peuvent disposer en dehors des locaux professionnels ;
\n
d. Les dépenses et charges de toute nature afférentes aux immeubles qui ne sont pas affectés à l'exploitation ;
\n
e. Les cadeaux de toute nature, à l'exception des objets de faible valeur conçus spécialement pour la publicité ;
\n
f. Les frais de réception, y compris les frais de restaurant et de spectacles.
\n
Pour l'application de ces dispositions, les personnes les mieux rémunérées s'entendent, suivant que l'effectif du personnel excède ou non 200 salariés, des dix ou des cinq personnes dont les rémunérations directes ou indirectes ont été les plus importantes au cours de l'exercice.
\n
Les dépenses ci-dessus énumérées peuvent également être réintégrées dans les bénéfices imposables dans la mesure où elles sont excessives et où la preuve n'a pas été apportée qu'elles ont été engagées dans l'intérêt direct de l'entreprise.
\n
Lorsqu'elles augmentent dans une proportion supérieure à celle des bénéfices imposables ou que leur montant excède celui de ces bénéfices, l'administration peut demander à l'entreprise de justifier qu'elles sont nécessitées par sa gestion (12).
\n
6. (Dispositions devenues sans objet).
\n
7. Les dépenses exposées pour la tenue de la comptabilité et, éventuellement, pour l'adhésion à un centre de gestion agréé ne sont pas prises en compte pour la détermination du résultat imposable lorsqu'elles sont supportées par l'Etat du fait de la réduction d'impôt mentionnée à l'article 199 quater B.
\n
\n
8. Si un fonds de commerce, un fonds artisanal ou l'un de leurs éléments incorporels non amortissables est loué dans les conditions prévues au 3° de l'article 1er de la loi n° 66-455 du 2 juillet 1966 modifiée relative aux entreprises pratiquant le crédit-bail, la quote-part de loyers prise en compte pour la fixation du prix de vente convenu pour l'acceptation de la promesse unilatérale de vente n'est pas déductible pour l'assiette de l'impôt sur les bénéfices dû par le locataire. Elle doit être indiquée distinctement dans le contrat de crédit-bail.
\n
Un décret fixe les modalités d'application de ces dispositions, notamment les obligations déclaratives (13).
\n
9. L'indemnité de congé payé correspondant aux droits acquis durant la période neutralisée définie ci-après, calculée dans les conditions prévues aux articles L. 223-11 à L. 223-13 du code du travail, n'est pas déductible. Cette période neutralisée est celle qui est retenue pour le calcul de l'indemnité afférente aux droits acquis et non utilisés à l'ouverture du premier exercice clos à compter du 31 décembre 1987 ; sa durée ne peut être inférieure à celle de la période d'acquisition des droits à congé payé non utilisés à la clôture de cet exercice. L'indemnité correspondant à ces derniers droits est considérée comme déduite du point de vue fiscal.
\n
Ces dispositions s'appliquent aux charges sociales et fiscales attachées à ces indemnités.
\n
Un décret fixe les modalités d'application du présent 9 (14).
\n
10. Si un immeuble est loué dans les conditions prévues au 2° de l'article 1er de la loi n° 66-455 du 2 juillet 1966 relative aux entreprises pratiquant le crédit-bail, la quote-part de loyers prise en compte pour la détermination du prix de cession de l'immeuble à l'issue du contrat et se rapportant à des éléments non amortissables n'est pas déductible du résultat imposable du crédit-preneur.
\n
Toutefois, pour les opérations concernant les immeubles achevés après le 31 décembre 1995 et affectés à titre principal à usage de bureaux entrant dans le champ d'application de la taxe prévue à l'article 231 ter, autres que ceux situés dans les zones d'aménagement du territoire, dans les territoires ruraux de développement prioritaire et dans les zones de redynamisation urbaine, définis à la dernière phrase du premier alinéa de l'article 1465 et au I bis de l'article 1466 A, la quote-part de loyer prise en compte pour la détermination du prix de cession de l'immeuble à l'issue du contrat n'est déductible du résultat imposable du crédit-preneur que dans la limite des frais d'acquisition de l'immeuble et de l'amortissement que le crédit-preneur aurait pu pratiquer s'il avait été propriétaire du bien objet du contrat.
\n
Pour l'application du premier alinéa, le loyer est réputé affecté au financement des différents éléments dans l'ordre suivant :
\n
a. D'abord aux frais supportés par le crédit-bailleur lors de l'acquisition de l'immeuble ;
\n
b. Ensuite aux éléments amortissables ;
\n
c. Enfin aux éléments non amortissables.
\n
Pour l'application des premier et deuxième alinéas, le prix convenu pour la cession de l'immeuble à l'issue du contrat est réputé affecté en priorité au prix de vente des éléments non amortissables.
\n
Lorsque le bien n'est pas acquis à l'issue du contrat ou lorsque le contrat de crédit-bail est résilié, les quotes-parts de loyers non déductibles prévues aux premier et deuxième alinéas sont admises en déduction du résultat imposable.
\n
Lorsque le contrat de crédit-bail est cédé, les quotes-parts de loyers non déductibles sont considérées comme un élément du prix de revient du contrat pour le calcul de la plus-value dans les conditions de l'article 39 duodecies A (15).
\n
(1) (Cf. Instruction 1994-03-07 4C-4-94, contrat \"homme-clé\", Instruction 1994-12-09 4C-6-94).
\n
(1') L'option est formulée sur un imprimé conforme au modèle établi par l'administration (Décret n° 87-1029 du 22 décembre 1987, art. 7, JO DU 24).
\n
(2) Annexe III, art. 49 octies à 49 octies D.
\n
(3) Ces dispositions s'appliquent aux emprunts émis au cours des exercices ouverts à compter du 1er janvier 1994.
\n.
\n.
\n
(4) Annexe II, art. 15 et 229.
\n
(4').
\n
(5) Limite applicable pour la détermination des résultats imposables des exercices ouverts à compter du 1er janvier 1988 ; antérieurement la limite était égale à 80 % de cette moyenne.
\n
(5').
\n
(M) Modification.
\n
(6) Ces dispositions s'appliquent aux opérations en cours à la clôture des exercices arrêtés à compter du 31 décembre 1991 et qui résultent de contrats conclus au cours des mêmes exercices, ainsi qu'aux produits détenus en stock à la clôture des mêmes exercices.
\n
(6') Modification. Cette disposition s'applique pour déterminer les résultats des exercices clos à compter du 31 décembre 1996.
\n
(7) Annexe III, art. 3 à 10 septies.
\n
.
\n
(8) Annexe III, art. 10 nonies à 10 terdecies.
\n
(9) Annexe IV art. 2 à 4 septies..
\n
(10).
\n
(10') Voir aussi le II de l'article 35 de la loi 93-1353 du 30 décembre 1993..
\n
(11) Limite applicable aux véhicules dont la première mise en circulation est intervenue à compter du 1er novembre 1993..
\n
(12) Voir annexe II, art. 33 à 35 et également livre de procédures fiscales, art. L59 A 2°.
\n
(13) Annexe III, art. 38 quindecies E.
\n
(14) Annexe III, art. 49 octies à 49 octies D.
\n
(15) Cf. Loi 95-987 1996-11-14 art. 6 II JO du 15 novembre.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006307570", "cible": false, "cidtexte": "JORFTEXT000000191068", "id": "LEGIARTI000006319421", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000191068": { "SM": { "CONTENU": "1ERE PARTIE: CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER (ART. 1 A 48).
2EME PARTIE: MOYENS DES SERVICES ET DISPOSITIONS SPECIALES (ART. 49 A 113)." }, "TP": { "CONTENU": "(1) Loi no 95-1346.
- Travaux préparatoires :
Assemblée nationale :
Projet de loi no 2222 ;
Rapport de M. Philippe Auberger, rapporteur général, au nom de la commission des finances, no 2270 ;
Avis des commissions des affaires culturelles (no 2271), des affaires étrangères (no 2272), de la défense (no 2273), des lois (no 2274) et de la production (no 2275) ;
Discussion (première partie) du 17 au 21 octobre 1995. - Discussion (deuxième partie) du 24 au 31 octobre 1995, du 2 au 15 novembre 1995, et adoption le 16 novembre 1995.
Sénat :
Projet de loi, adopté par l'Assemblée nationale en première lecture, no 76 (1995-1996) ;
Rapport de M. Alain Lambert, rapporteur général, au nom de la commission des finances, no 77 (1995-1996) ;
Avis des commissions des affaires culturelles (no 78), des affaires économiques (no 79), des affaires étrangères (no 80), des affaires sociales (no 81) et des lois (no 82) ;
Discussion (première partie) du 21 au 25 novembre 1995. - Discussion (deuxième partie) du 25 au 30 novembre 1995, 1er, 2 et 4 au 9 décembre 1995, et adoption le 9 décembre 1995.
Assemblée nationale :
Projet de loi, modifié par le Sénat, no 38 ;
Rapport de M. Philippe Auberger, au nom de la commission mixte paritaire, no 2445 ;
Discussion et adoption le 14 décembre 1995.
Sénat :
Rapport de M. Alain Lambert, au nom de la commission mixte paritaire, no 140 (1995-1996) ;
Discussion et adoption le 19 décembre 1995.
- Conseil constitutionnel :
Décision no 95-369 DC du 28 décembre 1995 publiée au Journal officiel du 31 décembre 1995.
" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 33,34,35,37,96 (CGCT),CODIFIE DANS LE CGI A DATER DU 12-05-1996: ART. 3-I,3-II,ART. 2-I,ART. 4-II,28,25-I (ET DANS LES ANNEXES I,III),ART. 15-I,15-II,22,85-I,ART. 105,ART. 41-II,ART. 17; A CETTE DATE INCORPORATION DANS LA 1ERE PARTIE DU LIVRE DES PROCEDURES FISCALES DE L'ART. 17,ART. 5-1 INCORPORE DANS L'ANNEXE IV DU CGI A CETTE DATE" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006465288", "@num": "1", "#text": "Loi n°49-420 du 25 mars 1949 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "JORFTEXT000000692445", "#text": "Loi n°49-420 du 25 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "JORFTEXT000000303416", "#text": "Décret n°54-982 du 1 octobre 1954", "@sens": "source", "@cidtexte": "JORFTEXT000000303416", "@numtexte": "54-982", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1954-10-01" }, { "@id": "JORFTEXT000000886689", "#text": "Ordonnance n° 58-1374 du 30 décembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "LEGIARTI000006422512", "@num": "3", "#text": "Décret n°59-733 du 16 juin 1959 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000849165", "@numtexte": "59-733", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-06-16" }, { "@id": "LEGIARTI000006422510", "@num": "3", "#text": "Décret n°59-733 du 16 juin 1959 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000849165", "@numtexte": "59-733", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-06-16" }, { "@id": "LEGIARTI000006422511", "@num": "3", "#text": "Décret n°59-733 du 16 juin 1959 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000849165", "@numtexte": "59-733", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-06-16" }, { "@id": "LEGIARTI000006422509", "@num": "3", "#text": "Décret n°59-733 du 16 juin 1959 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000849165", "@numtexte": "59-733", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-06-16" }, { "@id": "JORFTEXT000000874213", "#text": "Loi n°59-1454 du 26 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000320872", "#text": "Loi n°66-935 du 17 décembre 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000320872", "@numtexte": "66-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-12-17" }, { "@id": "JORFTEXT000000886458", "#text": "Loi n°78-1239 du 29 décembre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000320197", "#text": "Loi n° 83-8 du 7 janvier 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000320197", "@numtexte": "83-8", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-07" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006274772", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274776", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274771", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274770", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274767", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274768", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274774", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274775", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274769", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274773", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274777", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000017924035", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": 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"MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000356342", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000178406", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000179257", "#text": "Loi n°92-1444 du 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006657323", "@num": "7", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006425159", "@num": "1", "#text": "Décret n°94-562 du 30 juin 1994 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000366180", "@nortexte": "MCCK9400002D", "@numtexte": "94-562", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-30" }, { "@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": "LEGIARTI000006476879", "@num": "24", "#text": "Décret n°95-78 du 19 janvier 1995 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000551776", "@nortexte": "RESM9401599D", "@numtexte": "95-78", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006476889", "@num": "34", "#text": "Décret n°95-78 du 19 janvier 1995 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000551776", "@nortexte": "RESM9401599D", "@numtexte": "95-78", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006476834", "@num": "35", "#text": "Décret n°95-83 du 19 janvier 1995 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000186589", "@nortexte": "RESM9401600D", "@numtexte": "95-83", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006476844", "@num": "45", "#text": "Décret n°95-83 du 19 janvier 1995 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000186589", "@nortexte": "RESM9401600D", "@numtexte": "95-83", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000006425374", "@num": "1", "#text": "Décret n°95-110 du 2 février 1995 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550674", "@nortexte": "MCCK9400557D", "@numtexte": "95-110", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-02" }, { "@id": "LEGIARTI000006477588", "@num": "17", "#text": "Décret n°95-201 du 24 février 1995 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000551651", "@nortexte": "EQUP9500210D", "@numtexte": "95-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-24" }, { "@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": "JORFTEXT000000737653", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006481359", "@num": "16", "#text": "Décret n°95-1112 du 17 octobre 1995 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000372811", "@nortexte": "MCCB9500427D", "@numtexte": "95-1112", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-10-17" }, { "@id": "JORFTEXT000000738780", "#text": "DECISION95-369", "@sens": "cible", "@cidtexte": "JORFTEXT000000738780", "@nortexte": "CSCX9513807S", "@numtexte": "95-369", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000372975", "#text": "DECRET95-1362", "@sens": "cible", "@cidtexte": "JORFTEXT000000372975", "@nortexte": "ECOB9510097D", "@numtexte": "95-1362", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000555733", "#text": "DECRET95-1363", "@sens": "cible", "@cidtexte": "JORFTEXT000000555733", "@nortexte": "ECOB9510098D", "@numtexte": "95-1363", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000372976", "#text": "DECRET95-1364", "@sens": "cible", "@cidtexte": "JORFTEXT000000372976", "@nortexte": "ECOB9510099D", "@numtexte": "95-1364", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000738931", "#text": "DECRET95-1365", "@sens": "cible", "@cidtexte": "JORFTEXT000000738931", "@nortexte": "ECOB9510100D", "@numtexte": "95-1365", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000372977", "#text": "DECRET95-1366", "@sens": "cible", "@cidtexte": "JORFTEXT000000372977", "@nortexte": "ECOB9510101D", "@numtexte": "95-1366", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000738928", "#text": "DECRET95-1367", "@sens": "cible", "@cidtexte": "JORFTEXT000000738928", "@nortexte": "ECOB9510102D", "@numtexte": "95-1367", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000738929", "#text": "DECRET95-1368", "@sens": "cible", "@cidtexte": "JORFTEXT000000738929", "@nortexte": "ECOB9510103D", "@numtexte": "95-1368", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000372978", "#text": "DECRET95-1369", "@sens": "cible", "@cidtexte": "JORFTEXT000000372978", "@nortexte": "ECOB9510104D", "@numtexte": "95-1369", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000555734", "#text": "DECRET95-1370", "@sens": "cible", "@cidtexte": "JORFTEXT000000555734", "@nortexte": "ECOB9510105D", "@numtexte": "95-1370", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000555735", "#text": "DECRET95-1371", "@sens": "cible", "@cidtexte": "JORFTEXT000000555735", "@nortexte": "ECOB9510106D", "@numtexte": "95-1371", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000372979", "#text": "DECRET95-1372", "@sens": "cible", "@cidtexte": "JORFTEXT000000372979", "@nortexte": "ECOB9510107D", "@numtexte": "95-1372", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000738930", "#text": "DECRET95-1373", "@sens": "cible", "@cidtexte": "JORFTEXT000000738930", "@nortexte": "ECOB9510108D", "@numtexte": "95-1373", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000738927", "#text": "DECRET95-1374", "@sens": "cible", "@cidtexte": "JORFTEXT000000738927", "@nortexte": "ECOB9510109D", "@numtexte": "95-1374", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000555736", "#text": "DECRET95-1375", "@sens": "cible", "@cidtexte": "JORFTEXT000000555736", "@nortexte": "ECOB9510110D", "@numtexte": "95-1375", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000555737", "#text": "DECRET95-1376", "@sens": "cible", "@cidtexte": "JORFTEXT000000555737", "@nortexte": "ECOB9510111D", "@numtexte": "95-1376", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000190760", "#text": "DECRET95-1377", "@sens": "cible", "@cidtexte": "JORFTEXT000000190760", "@nortexte": "ECOB9510112D", "@numtexte": "95-1377", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000190761", "#text": "DECRET95-1378", "@sens": "cible", "@cidtexte": "JORFTEXT000000190761", "@nortexte": "ECOB9510113D", "@numtexte": "95-1378", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000372980", "#text": "DECRET95-1379", "@sens": "cible", "@cidtexte": "JORFTEXT000000372980", "@nortexte": "ECOB9510114D", "@numtexte": "95-1379", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000372981", "#text": "DECRET95-1380", "@sens": "cible", "@cidtexte": "JORFTEXT000000372981", "@nortexte": "ECOB9510115D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000738932", "#text": "DECRET95-1381", "@sens": "cible", "@cidtexte": "JORFTEXT000000738932", "@nortexte": "ECOB9510116D", "@numtexte": "95-1381", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000190762", "#text": "DECRET95-1382", "@sens": "cible", "@cidtexte": "JORFTEXT000000190762", "@nortexte": "ECOB9510117D", "@numtexte": "95-1382", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000372982", "#text": "DECRET95-1383", "@sens": "cible", "@cidtexte": "JORFTEXT000000372982", "@nortexte": "ECOB9510118D", "@numtexte": "95-1383", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000738933", "#text": "DECRET95-1384", "@sens": "cible", "@cidtexte": "JORFTEXT000000738933", "@nortexte": "ECOB9510119D", "@numtexte": "95-1384", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000190763", "#text": "DECRET95-1385", "@sens": "cible", "@cidtexte": "JORFTEXT000000190763", "@nortexte": "ECOB9510120D", "@numtexte": "95-1385", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000190167", "#text": "DECRET95-1386", "@sens": "cible", "@cidtexte": "JORFTEXT000000190167", "@nortexte": "ECOB9510121D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000190168", "#text": "DECRET95-1387", "@sens": "cible", "@cidtexte": "JORFTEXT000000190168", "@nortexte": "ECOB9510122D", "@numtexte": "95-1387", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000190169", "#text": "DECRET95-1388", "@sens": "cible", "@cidtexte": "JORFTEXT000000190169", "@nortexte": "ECOB9510123D", "@numtexte": "95-1388", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000555738", "#text": "DECRET95-1389", "@sens": "cible", "@cidtexte": "JORFTEXT000000555738", "@nortexte": "ECOB9510124D", "@numtexte": "95-1389", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000555777", "#text": "DECRET95-1390", "@sens": "cible", "@cidtexte": "JORFTEXT000000555777", "@nortexte": "ECOB9510125D", "@numtexte": "95-1390", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000738934", "#text": "DECRET95-1391", "@sens": "cible", "@cidtexte": "JORFTEXT000000738934", "@nortexte": "ECOB9510126D", "@numtexte": "95-1391", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000190170", "#text": "DECRET95-1392", "@sens": "cible", "@cidtexte": "JORFTEXT000000190170", "@nortexte": "ECOB9510127D", "@numtexte": "95-1392", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000190208", "#text": "DECRET95-1393", "@sens": "cible", "@cidtexte": "JORFTEXT000000190208", "@nortexte": "ECOB9510128D", "@numtexte": "95-1393", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000191065", "#text": "DECRET95-1395", "@sens": "cible", "@cidtexte": "JORFTEXT000000191065", "@nortexte": "ECOB9510129D", "@numtexte": "95-1395", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000514446", "#text": "Décret n°95-1394 du 30 décembre 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000514446", "@nortexte": "ECOB9510219D", "@numtexte": "95-1394", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319332", "@num": "1", "#text": "Loi - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319445", "@num": "101", "#text": "Loi - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319447", "@num": "103", "#text": "Loi - art. 103 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@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": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319451", "@num": "106", "#text": "Loi - art. 106 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319452", "@num": "107", "#text": "Loi - art. 107 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319453", "@num": "108", "#text": "Loi - art. 108 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319343", "@num": "11", "#text": "Loi - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319455", "@num": "110", "#text": "Loi - art. 110 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319456", "@num": "111", "#text": "Loi - art. 111 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319457", "@num": "112", "#text": "Loi - art. 112 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319459", "@num": "113", "#text": "Loi - art. 113 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319354", "@num": "20", "#text": "Loi - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319356", "@num": "22", "#text": "Loi - art. 22 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319362", "@num": "28", "#text": "Loi - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319363", "@num": "29", "#text": "Loi - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319334", "@num": "3", "#text": "Loi - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319366", "@num": "32", "#text": "Loi - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319370", "@num": "36", "#text": "Loi - art. 36 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319371", "@num": "37", "#text": "Loi - art. 37 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319374", "@num": "39", "#text": "Loi - art. 39 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319336", "@num": "4", "#text": "Loi - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319376", "@num": "40", "#text": "Loi - art. 40 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319376", "@num": "40", "#text": "Loi - art. 40 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319377", "@num": "41", "#text": "Loi - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319382", "@num": "46", "#text": "Loi - art. 46 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319385", "@num": "48", "#text": "Loi - art. 48 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319386", "@num": "49", "#text": "Loi - art. 49 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319387", "@num": "50", "#text": "Loi - art. 50 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319387", "@num": "50", "#text": "Loi - art. 50 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319388", "@num": "51", "#text": "Loi - art. 51 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319388", "@num": "51", "#text": "Loi - art. 51 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319389", "@num": "52", "#text": "Loi - art. 52 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319390", "@num": "53", "#text": "Loi - art. 53 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319391", "@num": "54", "#text": "Loi - art. 54 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319391", "@num": "54", "#text": "Loi - art. 54 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319392", "@num": "55", "#text": "Loi - art. 55 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319393", "@num": "56", "#text": "Loi - art. 56 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319394", "@num": "57", "#text": "Loi - art. 57 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319399", "@num": "59", "#text": "Loi - art. 59 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319400", "@num": "60", "#text": "Loi - art. 60 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319401", "@num": "61", "#text": "Loi - art. 61 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319402", "@num": "62", "#text": "Loi - art. 62 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319403", "@num": "63", "#text": "Loi - art. 63 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319405", "@num": "65", "#text": "Loi - art. 65 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319405", "@num": "65", "#text": "Loi - art. 65 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319406", "@num": "66", "#text": "Loi - art. 66 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319407", "@num": "67", "#text": "Loi - art. 67 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319408", "@num": "68", "#text": "Loi - art. 68 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319409", "@num": "69", "#text": "Loi - art. 69 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319410", "@num": "70", "#text": "Loi - art. 70 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319413", "@num": "73", "#text": "Loi - art. 73 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319415", "@num": "75", "#text": "Loi - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319421", "@num": "80", "#text": "Loi - art. 80 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319425", "@num": "84", "#text": "Loi - art. 84 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319341", "@num": "9", "#text": "Loi - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319435", "@num": "93", "#text": "Loi - art. 93 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319441", "@num": "97", "#text": "Loi - art. 97 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319442", "@num": "98", "#text": "Loi - art. 98 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319443", "@num": "99", "#text": "Loi - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGITEXT000005620086", "#text": "Loi n°95-1346 du 30 décembre 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000171246", "#text": "DECRET96-4", "@sens": "cible", "@cidtexte": "JORFTEXT000000171246", "@nortexte": "ECOT9610258D", "@numtexte": "96-4", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-03" }, { "@id": "JORFTEXT000000739468", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000739468", "@nortexte": "BUDF9520897A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-12-31" }, { "@id": "JORFTEXT000000191538", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000191538", "@nortexte": "ECOT9610259A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-15" }, { "@id": "JORFTEXT000000724292", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000724292", "@nortexte": "ECOT9610262A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-23" }, { "@id": "JORFTEXT000000171734", "#text": "DECRET96-76", "@sens": "cible", "@cidtexte": "JORFTEXT000000171734", "@nortexte": "EQUR9600027D", "@numtexte": "96-76", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-31" }, { "@id": "JORFTEXT000000359510", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000359510", "@nortexte": "BUDZ9600003A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-15" }, { "@id": "JORFTEXT000000375583", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000375583", "@nortexte": "ECOT9610260A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-15" }, { "@id": "JORFTEXT000000559809", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000559809", "@nortexte": "BUDL9600024A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-30" }, { "@id": "JORFTEXT000000559120", "#text": "LOI96-142", "@sens": "cible", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000375213", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000375213", "@nortexte": "ECOT9610264A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-02-19" }, { "@id": "JORFTEXT000000559297", "#text": "DECRET96-160", "@sens": "cible", "@cidtexte": "JORFTEXT000000559297", "@nortexte": "BUDF9620929D", "@numtexte": "96-160", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-01" }, { "@id": "LEGITEXT000005620453", "#text": "Décret n°96-160 du 1 mars 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000559297", "@nortexte": "BUDF9620929D", "@numtexte": "96-160", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-01" }, { "@id": "LEGIARTI000006330059", "@num": "1", "#text": "Décret n°96-160 du 1 mars 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000559297", "@nortexte": "BUDF9620929D", "@numtexte": "96-160", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-01" }, { "@id": "LEGIARTI000006330060", "@num": "2", "#text": "Décret n°96-160 du 1 mars 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000559297", "@nortexte": "BUDF9620929D", "@numtexte": "96-160", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-01" }, { "@id": "JORFTEXT000000340869", "#text": "du 14 mars 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000340869", "@nortexte": "ECOD9670001V", "@typelien": "APPLICATION", "@naturetexte": "AVISEURO", "@datesignatexte": "1996-03-14" }, { "@id": "JORFTEXT000000741903", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000741903", "@nortexte": "BUDL9600022A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-15" }, { "@id": "JORFTEXT000000376330", "#text": "DECRET96-204", "@sens": "cible", "@cidtexte": "JORFTEXT000000376330", "@nortexte": "BUDL9600021D", "@numtexte": "96-204", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-15" }, { "@id": "JORFTEXT000000191935", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000191935", "@nortexte": "EQUA9600334A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000557785", "#text": "DECRET96-230", "@sens": "cible", "@cidtexte": "JORFTEXT000000557785", "@nortexte": "MCCK9500718D", "@numtexte": "96-230", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-15" }, { "@id": "JORFTEXT000000557789", "#text": "DECRET96-231", "@sens": "cible", "@cidtexte": "JORFTEXT000000557789", "@nortexte": "MCCK9500719D", "@numtexte": "96-231", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-15" }, { "@id": "JORFTEXT000000742817", "#text": "DECRET96-232", "@sens": "cible", "@cidtexte": "JORFTEXT000000742817", "@nortexte": "MCCK9500720D", "@numtexte": "96-232", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-15" }, { "@id": "JORFTEXT000000742856", "#text": "DECRET96-233", "@sens": "cible", "@cidtexte": "JORFTEXT000000742856", "@nortexte": "MCCK9500721D", "@numtexte": "96-233", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-15" }, { "@id": "LEGITEXT000005620613", "#text": "Décret n°96-231 du 15 mars 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000557789", "@nortexte": "MCCK9500719D", "@numtexte": "96-231", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-15" }, { "@id": "LEGIARTI000006425603", "@num": "1", "#text": "Décret n°96-231 du 15 mars 1996 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000557789", "@nortexte": "MCCK9500719D", "@numtexte": "96-231", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-15" }, { "@id": "LEGIARTI000006425604", "@num": "2", "#text": "Décret n°96-231 du 15 mars 1996 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000557789", "@nortexte": "MCCK9500719D", "@numtexte": "96-231", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-15" }, { "@id": "LEGITEXT000005620614", "#text": "Décret n°96-233 du 15 mars 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000742856", "@nortexte": "MCCK9500721D", "@numtexte": "96-233", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-15" }, { "@id": "LEGIARTI000006425614", "@num": "1", "#text": "Décret n°96-233 du 15 mars 1996 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000742856", "@nortexte": "MCCK9500721D", "@numtexte": "96-233", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-15" }, { "@id": "LEGIARTI000006425615", "@num": "2", "#text": "Décret n°96-233 du 15 mars 1996 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000742856", "@nortexte": "MCCK9500721D", "@numtexte": "96-233", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-15" }, { "@id": "LEGIARTI000006425616", "@num": "3", "#text": "Décret n°96-233 du 15 mars 1996 - art. 3 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000742856", "@nortexte": "MCCK9500721D", "@numtexte": "96-233", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-15" }, { "@id": "JORFTEXT000000559266", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000559266", "@nortexte": "ECOT9610267A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-26" }, { "@id": "JORFTEXT000000192493", "#text": "DECRET96-281", "@sens": "cible", "@cidtexte": "JORFTEXT000000192493", "@nortexte": "BUDF9610070D", "@numtexte": "96-281", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-27" }, { "@id": "JORFTEXT000000740893", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000740893", "@nortexte": "ECOT9610269A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-04" }, { "@id": "JORFTEXT000000193354", "#text": "LOI96-314", "@sens": "cible", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGIARTI000006319620", "@num": "99", "#text": "Loi n°96-314 du 12 avril 1996 - art. 99 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGIARTI000006319621", "@num": "99", "#text": "Loi n°96-314 du 12 avril 1996 - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "JORFTEXT000000376162", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000376162", "@nortexte": "ECOT9610270A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-11" }, { "@id": "JORFTEXT000000742668", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000742668", "@nortexte": "BUDF9600014A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-16" }, { "@id": "LEGITEXT000005620809", "#text": "Arrêté du 16 avril 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000742668", "@nortexte": "BUDF9600014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-16" }, { "@id": "LEGIARTI000006332910", "@num": "1", "#text": "Arrêté du 16 avril 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000742668", "@nortexte": "BUDF9600014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-16" }, { "@id": "LEGIARTI000006332911", "@num": "2", "#text": "Arrêté du 16 avril 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000742668", "@nortexte": "BUDF9600014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-16" }, { "@id": "LEGIARTI000006332912", "@num": "3", "#text": "Arrêté du 16 avril 1996 - art. 3 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000742668", "@nortexte": "BUDF9600014A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-16" }, { "@id": "JORFTEXT000000192855", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000192855", "@nortexte": "ECOT9610268A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-15" }, { "@id": "JORFTEXT000000742099", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000742099", "@nortexte": "EQUA9600581A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-16" }, { "@id": "JORFTEXT000000560300", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000560300", "@nortexte": "MCCK9500435A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-05-10" }, { "@id": "JORFTEXT000000560307", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000560307", "@nortexte": "MCCK9500506A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-05-10" }, { "@id": "JORFTEXT000000194206", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000194206", "@nortexte": "BUDL9600026A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-05-09" }, { "@id": "JORFTEXT000000742153", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000742153", "@nortexte": "ECOT9610276A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-05-10" }, { "@id": "JORFTEXT000000193756", "#text": "DECRET96-463", "@sens": "cible", "@cidtexte": "JORFTEXT000000193756", "@nortexte": "FPPA9610014D", "@numtexte": "96-463", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-05-28" }, { "@id": "JORFTEXT000000743137", "#text": "DECRET96-464", "@sens": "cible", "@cidtexte": "JORFTEXT000000743137", "@nortexte": "FPPA9610015D", "@numtexte": "96-464", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-05-28" }, { "@id": "JORFTEXT000000560483", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000560483", "@nortexte": "BUDD9670009A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-29" }, { "@id": "JORFTEXT000000741799", "#text": "LOI96-502", "@sens": "cible", "@cidtexte": "JORFTEXT000000741799", "@nortexte": "TASX9601538L", "@numtexte": "96-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-06-11" }, { "@id": "JORFTEXT000000376605", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000376605", "@nortexte": "ECOT9610278A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-06-17" }, { "@id": "JORFTEXT000000742639", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000742639", "@nortexte": "BUDF9600023A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-06-21" }, { "@id": "JORFTEXT000000192528", "#text": "DECRET96-556", "@sens": "cible", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "JORFTEXT000000377595", "#text": "DECRET96-557", "@sens": "cible", "@cidtexte": "JORFTEXT000000377595", "@nortexte": "BUDF9600022D", "@numtexte": "96-557", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-21" }, { "@id": "JORFTEXT000000171963", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000171963", "@nortexte": "ECOT9610271A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-06-12" }, { "@id": "JORFTEXT000000731023", "#text": "DECRET96-572", "@sens": "cible", "@cidtexte": "JORFTEXT000000731023", "@nortexte": "TASS9621753D", "@numtexte": "96-572", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-27" }, { "@id": "JORFTEXT000000743885", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000743885", "@nortexte": "ECOT9610275A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-06-12" }, { "@id": "JORFTEXT000000195022", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000195022", "@nortexte": "ECOT9610277A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-06-12" }, { "@id": "JORFTEXT000000730380", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000730380", "@nortexte": "ECOT9610279A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-05" }, { "@id": "JORFTEXT000000729853", "#text": "DECRET96-627", "@sens": "cible", "@cidtexte": "JORFTEXT000000729853", "@nortexte": "MENX9600073D", "@numtexte": "96-627", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-07-16" }, { "@id": "LEGIARTI000006330212", "@num": "1", "#text": "Décret n°96-627 du 16 juillet 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000729853", "@nortexte": "MENX9600073D", "@numtexte": "96-627", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-07-16" }, { "@id": "JORFTEXT000000174901", "#text": "DECRET96-633", "@sens": "cible", "@cidtexte": "JORFTEXT000000174901", "@nortexte": "AGRS9600809D", "@numtexte": "96-633", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-07-16" }, { "@id": "JORFTEXT000000173743", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000173743", "@nortexte": "ECOT9610280A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-11" }, { "@id": "JORFTEXT000000744895", "#text": "DECRET96-745", "@sens": "cible", "@cidtexte": "JORFTEXT000000744895", "@nortexte": "BUDF9600030D", "@numtexte": "96-745", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-20" }, { "@id": "JORFTEXT000000195081", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000195081", "@nortexte": "INDE9600469A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-08-27" }, { "@id": "JORFTEXT000000196061", "#text": "DECRET96-835", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "JORFTEXT000000379129", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000379129", "@nortexte": "ECOT9610281A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-09-16" }, { "@id": "JORFTEXT000000194369", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000194369", "@nortexte": "ECOT9610282A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-09-16" }, { "@id": "JORFTEXT000000195751", "#text": "DECRET96-854", "@sens": "cible", "@cidtexte": "JORFTEXT000000195751", "@nortexte": "EQUT9601191D", "@numtexte": "96-854", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-27" }, { "@id": "JORFTEXT000000333276", "#text": "Décret n°96-933 du 16 octobre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000333276", "@nortexte": "AGRS9600905D", "@numtexte": "96-933", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-16" }, { "@id": "JORFTEXT000000196112", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000196112", "@nortexte": "MCCK9600318A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-10-18" }, { "@id": "JORFTEXT000000196110", "#text": "DECRET96-944", "@sens": "cible", "@cidtexte": "JORFTEXT000000196110", "@nortexte": "MCCK9600317D", "@numtexte": "96-944", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-18" }, { "@id": "JORFTEXT000000561343", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000561343", "@nortexte": "ECOT9610284A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-10-21" }, { "@id": "JORFTEXT000000744527", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000744527", "@nortexte": "MCCK9600306A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-10-21" }, { "@id": "JORFTEXT000000196152", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000196152", "@nortexte": "MCCK9600305A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-10-21" }, { "@id": "JORFTEXT000000196946", "#text": "DECRET96-958", "@sens": "cible", "@cidtexte": "JORFTEXT000000196946", "@nortexte": "BUDF9610015D", "@numtexte": "96-958", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-31" }, { "@id": "JORFTEXT000000562097", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000562097", "@nortexte": "ECOT9610285A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-11-28" }, { "@id": "JORFTEXT000000197005", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000197005", "@nortexte": "ECOT9610287A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-13" }, { "@id": "JORFTEXT000000178349", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000178349", "@nortexte": "ECOT9610286A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-13" }, { "@id": "LEGIARTI000006319873", "@num": "4", "#text": "Loi n°96-1143 du 26 décembre 1996 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563831", "@nortexte": "AVIX9600141L", "@numtexte": "96-1143", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-26" }, { "@id": "LEGIARTI000006319874", "@num": "4", "#text": "Loi n°96-1143 du 26 décembre 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563831", "@nortexte": "AVIX9600141L", "@numtexte": "96-1143", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-26" }, { "@id": "JORFTEXT000000563513", "#text": "DECRET96-1219", "@sens": "cible", "@cidtexte": "JORFTEXT000000563513", "@nortexte": "BUDB9610090D", "@numtexte": "96-1219", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380676", "#text": "DECRET96-1230", "@sens": "cible", "@cidtexte": "JORFTEXT000000380676", "@nortexte": "AGRS9602334D", "@numtexte": "96-1230", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-27" }, { "@id": "JORFTEXT000000380034", "#text": "LOI96-1181", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380408", "#text": "LOI96-1182", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000028809336", "@num": "47", "#text": "Loi n° 96-1181 du 30 décembre 1996 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319785", "@num": "126", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 126 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319789", "@num": "129", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 129 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319693", "@num": "47", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000381134", "#text": "DECRET96-1254", "@sens": "cible", "@cidtexte": "JORFTEXT000000381134", "@nortexte": "JUSB9610413D", "@numtexte": "96-1254", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-26" }, { "@id": "JORFTEXT000000748344", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000748344", "@nortexte": "ECOT9710293A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-01-29" }, { "@id": "JORFTEXT000000749311", "#text": "CIRCULAIRE", "@sens": "cible", "@cidtexte": "JORFTEXT000000749311", "@nortexte": "BUDL9700048C", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1997-02-18" }, { "@id": "JORFTEXT000000381763", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000381763", "@nortexte": "MCCK9600705A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-21" }, { "@id": "JORFTEXT000000199338", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000199338", "@nortexte": "MCCK9600706A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-21" }, { "@id": "JORFTEXT000000565512", "#text": "DECRET97-346", "@sens": "cible", "@cidtexte": "JORFTEXT000000565512", "@nortexte": "MENF9700491D", "@numtexte": "97-346", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-14" }, { "@id": "LEGIARTI000006484162", "@num": "1", "#text": "Décret n°97-346 du 14 avril 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565512", "@nortexte": "MENF9700491D", "@numtexte": "97-346", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-14" }, { "@id": "JORFTEXT000000383367", "#text": "DECRET97-449", "@sens": "cible", "@cidtexte": "JORFTEXT000000383367", "@nortexte": "MCCK9700255D", "@numtexte": "97-449", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-29" }, { "@id": "JORFTEXT000000748863", "#text": "DECRET97-450", "@sens": "cible", "@cidtexte": "JORFTEXT000000748863", "@nortexte": "MCCK9700256D", "@numtexte": "97-450", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-29" }, { "@id": "JORFTEXT000000201359", "#text": "DECRET97-488", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "JORFTEXT000000382759", "#text": "DECRET97-678", "@sens": "cible", "@cidtexte": "JORFTEXT000000382759", "@nortexte": "MCCK9700165D", "@numtexte": "97-678", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-31" }, { "@id": "JORFTEXT000000566937", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000566937", "@nortexte": "MCCK9700313A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-23" }, { "@id": "JORFTEXT000000566584", "#text": "DECRET97-825", "@sens": "cible", "@cidtexte": "JORFTEXT000000566584", "@nortexte": "ECOB9760025D", "@numtexte": "97-825", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-09-03" }, { "@id": "JORFTEXT000000752138", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000752138", "@nortexte": "ECOI9700380A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-08" }, { "@id": "JORFTEXT000000752278", "#text": "AVIS", "@sens": "cible", "@cidtexte": "JORFTEXT000000752278", "@nortexte": "CETX9702451V", "@typelien": "APPLICATION", "@naturetexte": 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"DECRET", "@datesignatexte": "2001-03-22" }, { "@id": "JORFTEXT000000391521", "#text": "Avis", "@sens": "cible", "@cidtexte": "JORFTEXT000000391521", "@nortexte": "CETX0104810V", "@typelien": "APPLICATION", "@naturetexte": "AVIS", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000214089", "#text": "Décret2001-491", "@sens": "cible", "@cidtexte": "JORFTEXT000000214089", "@nortexte": "MCCK0100191D", "@numtexte": "2001-491", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-30" }, { "@id": "JORFTEXT000000589226", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000589226", "@nortexte": "MCCK0100295A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2001-05-31" }, { "@id": "JORFTEXT000000223755", "#text": "Décret2001-734", "@sens": "cible", "@cidtexte": "JORFTEXT000000223755", "@nortexte": "MCCK0000555D", "@numtexte": "2001-734", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": 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"@numtexte": "2003-1017", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-10-24" }, { "@id": "JORFTEXT000000244774", "#text": "Décret2003-1018", "@sens": "cible", "@cidtexte": "JORFTEXT000000244774", "@nortexte": "MCCK0300612D", "@numtexte": "2003-1018", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-10-24" }, { "@id": "JORFTEXT000000244775", "#text": "Décret2003-1019", "@sens": "cible", "@cidtexte": "JORFTEXT000000244775", "@nortexte": "MCCK0300614D", "@numtexte": "2003-1019", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-10-24" }, { "@id": "JORFTEXT000000612993", "#text": "Décret2004-21", "@sens": "cible", "@cidtexte": "JORFTEXT000000612993", "@nortexte": "MCCK0300917D", "@numtexte": "2004-21", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-07" }, { "@id": "JORFTEXT000000416810", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000416810", "@nortexte": "MCCK0300944A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-01-21" }, { "@id": "JORFTEXT000000618217", "#text": "Décret2004-368", "@sens": "cible", "@cidtexte": "JORFTEXT000000618217", "@nortexte": "ECOF0400024D", "@numtexte": "2004-368", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-28" }, { "@id": "JORFTEXT000000443711", "#text": "Décret2004-1009", "@sens": "cible", "@cidtexte": "JORFTEXT000000443711", "@nortexte": "MCCK0400392D", "@numtexte": "2004-1009", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-09-24" }, { "@id": "JORFTEXT000000628061", "#text": "Décret2004-1010", "@sens": "cible", "@cidtexte": "JORFTEXT000000628061", "@nortexte": "MCCK0400393D", "@numtexte": "2004-1010", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-09-24" }, { "@id": "JORFTEXT000000626793", "#text": "Décret2004-1189", "@sens": "cible", "@cidtexte": "JORFTEXT000000626793", "@nortexte": "MCCK0400550D", "@numtexte": "2004-1189", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "JORFTEXT000000624497", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000624497", "@nortexte": "MCCK0400786A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-09-29" }, { "@id": "JORFTEXT000000424011", "#text": "Décret2005-315", "@sens": "cible", "@cidtexte": "JORFTEXT000000424011", "@nortexte": "MCCK0500101D", "@numtexte": "2005-315", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-01" }, { "@id": "JORFTEXT000000239980", "#text": "Décret2005-407", "@sens": "cible", "@cidtexte": "JORFTEXT000000239980", "@nortexte": "BUDF0500023D", "@numtexte": "2005-407", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-29" }, { "@id": "JORFTEXT000000812514", "#text": "Décret2005-1071", "@sens": "cible", "@cidtexte": "JORFTEXT000000812514", "@nortexte": "MCCK0500526D", "@numtexte": "2005-1071", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-29" }, { "@id": "JORFTEXT000000607725", "#text": "Décret2005-1268", "@sens": "cible", "@cidtexte": "JORFTEXT000000607725", "@nortexte": "MCCK0500404D", "@numtexte": "2005-1268", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-10-04" }, { "@id": "JORFTEXT000000811180", "#text": "Décret2005-1396", "@sens": "cible", "@cidtexte": "JORFTEXT000000811180", "@nortexte": "MCCK0500402D", "@numtexte": "2005-1396", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-11-10" }, { "@id": "LEGIARTI000006322545", "@num": "120", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 120 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006294617", "@num": "275 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298837", "@num": "111 quater S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299069", "@num": "169", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 169 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299758", "@num": "406 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301203", "@num": "6 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 6 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306311", "@num": "1560 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1560 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000006306885", "@num": "1647 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306886", "@num": "1647 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308075", "@num": "199 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308075", "@num": "199 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308403", "@num": "199 sexies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308404", "@num": "199 sexies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308371", "@num": "199 ter B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308424", "@num": "200 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 200 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308424", "@num": "200 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 200 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303580", "@num": "220 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303579", "@num": "220 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303581", "@num": "220 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303626", "@num": "223 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303626", "@num": "223 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303703", "@num": "223 R", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303703", "@num": "223 R", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303991", "@num": "238 bis HF", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304290", "@num": "262 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 262 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304745", "@num": "401", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 401 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304744", "@num": "401", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 401 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304745", "@num": "401", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 401 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307155", "@num": "92 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307155", "@num": "92 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742356", "@num": "L241-13", "#text": "Code de la sécurité sociale. - art. L241-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742339", "@num": "L241-6-1", "#text": "Code de la sécurité sociale. - art. L241-6-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742341", "@num": "L241-6-2", "#text": "Code de la sécurité sociale. - art. L241-6-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742349", "@num": "L241-6-4", "#text": "Code de la sécurité sociale. - art. L241-6-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743997", "@num": "L711-13", "#text": "Code de la sécurité sociale. - art. L711-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615167", "@num": "266 ter", "#text": "Code des douanes - art. 266 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580850", "@num": "1062-1", "#text": "Code rural ancien - art. 1062-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580853", "@num": "1062-2", "#text": "Code rural ancien - art. 1062-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580855", "@num": "1062-3", "#text": "Code rural ancien - art. 1062-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi", "MCS_TXT": { "MC": [ "ECONOMIE", "LOI DE FINANCES POUR 1996", "FISCALITE", "IMPOT", "IMPOT SUR LE REVENU", "CODE GENERAL DES IMPOTS", "CGI", "LOI DE FINANCES", "BUDGET", "BUDGET 1996", "CODE RURAL", "CODE DES COMMUNES", "CODE DE LA SECURITE SOCIALE", "CODE DE LA MUTUALITE", "CODE DES PENSIONS MILITAIRES D'INVALIDITE ET DES VICTIMES DE LA GUERRE" ] }, "TITREFULL": "LOI de finances pour 1996 (n° 95-1346 du 30 décembre 1995)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000191068", "NOR": "ECOX9500136L", "NUM": "95-1346", "DATE_PUBLI": "1995-12-31", "DATE_TEXTE": "1995-12-30", "ORIGINE_PUBLI": "JORF n°304 du 31 décembre 1995", "PAGE_DEB_PUBLI": 19030, "PAGE_FIN_PUBLI": 19951231 } }, "META_COMMUN": { "ID": "JORFTEXT000000191068", "URL": "texte/version/JORF/TEXT/00/00/00/19/10/JORFTEXT000000191068.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9951346" } }, "VISAS": { "CONTENU": "L'Assemblée nationale et le Sénat ont adopté,
Vu la décision du Conseil constitutionnel no 95-369 DC en date du 28 décembre 1995,
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 30 décembre 1995.
\n

(En millions

de francs)

......................................................
269,6 ......................................................
2 588,8 ......................................................
3 551,8 ......................................................
1 001,2 ......................................................
2 117,4 ......................................................
168,9 ......................................................
611,7 Société de télévision du savoir, de la formation et de l'emploi : la Cinquième......
434,2 ......................................................
10 743,6 Est approuvé, pour l'exercice 1996, le produit attendu des recettes des sociétés du secteur public de la communication audiovisuelle provenant de la publicité, pour un montant total de 3 171,8 millions de francs hors taxes.
\n
\n

TITRE II

DISPOSITIONS PERMANENTES

\n
JACQUES CHIRAC Par le Président de la République :
\n

Le Premier ministre,

ALAIN JUPPE

Le ministre de l'économie et des finances,
JEAN ARTHUIS

Le ministre délégué au budget,

porte-parole du Gouvernement,

ALAIN LAMASSOURE

\n
" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000191068", "cible": true, "cidtexte": "JORFTEXT000000191068", "id": "LEGIARTI000006319421", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006319421", "liens_entrants": true }

Article 80 AUTONOME VIGUEUR, en vigueur depuis le 01/01/1996 (LOI de finances pour 1996 (n° 95-1346 du 30 décembre 1995))