{ "article": { "LEGIARTI000006319493": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "22", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1995-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006319493", "URL": "article/LEGI/ARTI/00/00/06/31/94/LEGIARTI000006319493.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEHEXXXXXX022AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000555740", "#text": "Loi 95-1347 1995-12-30 Finances rectificative pour 1995 JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006309845", "@num": "403", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 403 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304829", "@num": "469", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 469 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309928", "@num": "470", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 470 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309932", "@num": "471", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 471 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000555740", "@nor": "ECOX9500162L", "@num": "95-1347", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1995 (n° 95-1347 du 30 décembre 1995) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000555740", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 95-1347 du 30 décembre 1995 de finances rectificative pour 1995 (1)", "@debut": "1995-12-31", "@id_txt": "LEGITEXT000005620087", "@c_titre_court": "Loi n° 95-1347 du 30 décembre 1995" } ], "@date_publi": "1995-12-31", "@date_signature": "1995-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319493", "@fin": "2999-01-01", "@num": "22", "@etat": "VIGUEUR", "@debut": "1995-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. à IV. Paragraphes modificateurs
\n
V. - Les dispositions du présent article entrent en vigueur à compter du 1er janvier 1996.
" } }, "LEGIARTI000006304829": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "469", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1999-12-31", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006304829", "URL": "article/LEGI/ARTI/00/00/06/30/48/LEGIARTI000006304829.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0469AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 403", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006319493", "@num": "22", "#text": "Loi - art. 22 (V) JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197396", "@fin": "1999-12-31", "#text": "1° : Généralités.", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191720", "@fin": "2000-03-31", "#text": "1 : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179701", "@fin": "2001-03-31", "#text": "V : Titres de mouvement spéciaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162615", "@fin": "2025-07-01", "#text": "Section III : Circulation", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "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": "LEGIARTI000006304828", "@fin": "1996-05-12", "@num": "469", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304829", "@fin": "1999-12-31", "@num": "469", "@etat": "ABROGE", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est délivré, pour le transport des alcools, des titres de mouvement (acquits-à-caution et congés) sur papiers de quatre couleurs différentes (rose, blanche, jaune d'or ou orange).
\n
Les titres de mouvement établis sur papier rose sont applicables à la généralité des spiritueux, quelle qu'en soit la provenance.
\n
Les titres de mouvement sur papier blanc mentionnent, soit la substance avec laquelle ont été fabriqués les alcools, soit, sous les conditions fixées par l'administration, l'appellation contrôlée ou réglementée dont ces alcools sont assortis.
\n
Pour les rhums et tafias définis au 1° du I de l'article 403, le titre de mouvement peut prendre, dans le cadre de conventions passées avec l'administration, la forme d'un message télématique (1).
\n
Les titres de mouvement sur papier jaune d'or sont applicables aux eaux-de-vie bénéficiant des appellations contrôlées Cognac ou Armagnac.
\n
Les titres de mouvement sur papier orange sont applicables aux vins de liqueur assortis d'une appellation d'origine contrôlée.
\n
(1) Ces dispositions entrent en vigueur à compter du 1er janvier 1996.
\n
" } }, "LEGIARTI000006309845": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006309845", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309845.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0403AAXXXXXAK" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006319493", "@num": "22", "#text": "Loi - art. 22 (V) JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@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": "JORFTEXT000000745674", "#text": "Décret 96-900 1996-10-14 JORF 16 octobre", "@sens": "source", "@cidtexte": "JORFTEXT000000745674", "@nortexte": "ECOD9670004D", "@numtexte": "96-900", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-14" }, { "@id": "LEGITEXT000020129790", "#text": "Arrêté du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020604335", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGITEXT000020129758", "#text": "Arrêté du 29 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020019337", "@nortexte": "BCFD0831368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-29" }, { "@id": "LEGIARTI000021235472", "@num": "1", "#text": "Arrêté du 19 octobre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021234646", "@nortexte": "BCFD0924662A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000024768587", "@num": "9", "#text": "Arrêté du 7 novembre 2011 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024768030", "@nortexte": "EFII1130250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-07" }, { "@id": "LEGIARTI000025085072", "@num": "1", "#text": "Arrêté du 22 décembre 2011 - 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGITEXT000046681726", "#text": "Arrêté du 15 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034517739", "@nortexte": "ECFD1706752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-15" }, { "@id": "LEGITEXT000041869596", "#text": "Arrêté du 22 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000046681791", "@num": "1", "#text": "Arrêté du 22 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGITEXT000046681769", "#text": "Arrêté du 5 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036437780", "@nortexte": "CPAD1800162A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-05" }, { "@id": "LEGIARTI000037552649", "@num": "12", "#text": "Décret n°2018-944 du 31 octobre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037548249", "@nortexte": "CPAD1822369D", "@numtexte": "2018-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGITEXT000046681801", "#text": "Arrêté du 10 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037823507", "@nortexte": "CPAD1831759A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-10" }, { "@id": "LEGIARTI000046681815", "@num": "1", "#text": "Arrêté du 10 décembre 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037823507", "@nortexte": "CPAD1831759A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-10" }, { "@id": "LEGITEXT000039767387", "#text": "Arrêté du 19 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039676110", "@nortexte": "CPAD1935243A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-19" }, { "@id": "LEGIARTI000039767401", "@num": "1", "#text": "Arrêté du 19 décembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039676110", "@nortexte": "CPAD1935243A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-19" }, { "@id": "LEGIARTI000051467681", "@num": "125", "#text": "LOI n°2020-1525 du 7 décembre 2020 - art. 125 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042619877", "@nortexte": "ECOX1935404L", "@numtexte": "2020-1525", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-07" }, { "@id": "LEGITEXT000043018762", "#text": "Arrêté du 28 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042761016", "@nortexte": "CCPD2036946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-28" }, { "@id": "LEGIARTI000043018772", "@num": "1", "#text": "Arrêté du 28 décembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042761016", "@nortexte": "CCPD2036946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-28" }, { "#text": "CGI 406 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000048639492", "@num": "L441-11", "#text": "Code de commerce - art. L441-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034182772", "@num": "L443-1", "#text": "Code de commerce - art. L443-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043750867", "@num": "L914-2", "#text": "Code de commerce - art. L914-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043750861", "@num": "L924-6", "#text": "Code de commerce - art. L924-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043750816", "@num": "L954-7", "#text": "Code de commerce - art. L954-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481020", "@num": "59", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021948748", "@num": "1698 C", "#text": "Code général des impôts, CGI. - art. 1698 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535305", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535200", "@num": "302 B", "#text": "Code général des impôts, CGI. - art. 302 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283836", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025075724", "@num": "317", "#text": "Code général des impôts, CGI. - art. 317 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304764", "@num": "406 quinquies", "#text": "Code général des impôts, CGI. - art. 406 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327920", "@num": "111 H septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298918", "@num": "169-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 169-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032694368", "@num": "50-00 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805640", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701316", "@num": "L731-3", "#text": "Code rural et de la pêche maritime - art. L731-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051289581", "@num": "L732-58", "#text": "Code rural et de la pêche maritime - art. L732-58 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Règlement 1576-89 art. 1er Conseil CEE", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197468", "@fin": "1997-04-11", "#text": "1° : Tarifs.", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191671", "@fin": "1997-04-11", "#text": "II : Droit de consommation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179667", "@fin": "1997-04-11", "#text": "C : Régime fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162587", "@fin": "1998-04-22", "#text": "Section I : Alcools", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147050", "@fin": "1998-04-22", "#text": "Chapitre premier : Boissons", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "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": "LEGIARTI000048263011", "@fin": "1953-07-11", "@num": "403", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049460849", "@fin": "1954-08-15", "@num": "403", "@etat": "MODIFIE", "@debut": "1953-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049581732", "@fin": "1979-07-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309835", "@fin": "1979-03-11", "@num": "403", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309836", "@fin": "1982-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1981-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309837", "@fin": "1983-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309838", "@fin": "1987-02-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309839", "@fin": "1987-02-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309840", "@fin": "1989-12-30", "@num": "403", "@etat": "MODIFIE", "@debut": "1987-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309841", "@fin": "1990-12-30", "@num": "403", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309842", "@fin": "1993-02-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309843", "@fin": "1993-08-18", "@num": "403", "@etat": "MODIFIE", "@debut": "1993-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309844", "@fin": "1996-05-12", "@num": "403", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309845", "@fin": "1997-04-11", "@num": "403", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309846", "@fin": "1999-03-31", "@num": "403", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309847", "@fin": "2002-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309848", "@fin": "2002-12-31", "@num": "403", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309849", "@fin": "2007-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029994", "@fin": "2008-12-19", "@num": "403", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950363", "@fin": "2009-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052376", "@fin": "2009-04-10", "@num": "403", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549052", "@fin": "2010-05-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201611", "@fin": "2010-11-21", "@num": "403", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024144889", "@fin": "2011-12-23", "@num": "403", "@etat": "MODIFIE", "@debut": "2010-11-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013547", "@fin": "2012-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025174395", "@fin": "2012-05-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516104", "@fin": "2013-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2012-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517873", "@fin": "2014-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448855", "@fin": "2015-06-06", "@num": "403", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701167", "@fin": "2016-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032207716", "@fin": "2016-06-13", "@num": "403", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701458", "@fin": "2018-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365466", "@fin": "2018-06-23", "@num": "403", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100303", "@fin": "2019-06-08", "@num": "403", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686944", "@fin": "2020-07-25", "@num": "403", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159915", "@fin": "2020-12-31", "@num": "403", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042915199", "@fin": "2021-06-12", "@num": "403", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043662364", "@fin": "2022-01-01", "@num": "403", "@etat": "ABROGE", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En dehors de l'allocation en franchise de 10 litres d'alcool pur accordée aux bouilleurs de cru, les alcools supportent un droit de consommation dont le tarif par hectolitre d'alcool pur est fixé à :
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I. 1° 5.215 F ((dans la limite de 90000 hectolitres d'alcool pur par an)) (M) pour le rhum tel qu'il est défini à l'article 1er, paragraphe 4, point a, du règlement (C.E.E.) n° 1576-89 du Conseil des communautés européennes, et produit ((dans les départements d'outre-mer)) (M) à partir de canne à sucre récoltée sur le lieu de fabrication au sens de l'article 1er, paragraphe 3, point l, dudit règlement, ayant une teneur en substances volatiles autres que les alcools éthylique et méthylique égale ou supérieure à 225 grammes par hectolitre d'alcool pur et un titre alcoométrique acquis égal ou supérieur à 40 p. 100 vol.
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((Un décret détermine les modalités d'application du premier alinéa)) (M).
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2° 9.060 F pour les autres produits à l'exception de ceux mentionnés à l'article 406 A.
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II. (Périmé).
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III. (Abrogé) ;
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IV. A l'égard des alcools bénéficiant d'un tarif réduit, l'administration peut prescrire toutes mesures de contrôle, d'identification ou autres, afin d'assurer l'utilisation de ces alcools aux usages comportant l'application dudit tarif.
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(M) Modification de la loi. Ces dispositions entrent en vigueur à compter du 1er janvier 1996.
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Voir le décret 96-900 du 14 octobre 1996, JORF 16 octobre.
" } }, "LEGIARTI000006309928": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "470", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1999-12-31", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006309928", "URL": "article/LEGI/ARTI/00/00/06/30/99/LEGIARTI000006309928.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0470AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 360", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006319493", "@num": "22", "#text": "Loi - art. 22 (V) JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197431", "@fin": "1999-12-31", "#text": "2° : Eaux-de-vie et alcools naturels (acquits-à-caution et congés modèle 1903 garantissant la substance).", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191720", "@fin": "2000-03-31", "#text": "1 : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179701", "@fin": "2001-03-31", "#text": "V : Titres de mouvement spéciaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162615", "@fin": "2025-07-01", "#text": "Section III : Circulation", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "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": "LEGIARTI000048368789", "@fin": "1979-07-01", "@num": "470", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309926", "@fin": "1985-07-12", "@num": "470", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309927", "@fin": "1996-05-12", "@num": "470", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006309928", "@fin": "1999-12-31", "@num": "470", "@etat": "ABROGE", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les titres de mouvement sur papier blanc modèle 1903 s'appliquent exclusivement :
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1° Aux eaux-de-vie et alcools naturels provenant uniquement de la distillation des vins, cidres, poirés, marcs, cerises et prunes ;
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2° Aux alcools et eaux-de-vie obtenus par la distillation de vins et de marcs provenant de vendanges sucrées en première cuvée dans les limites et conditions légales;
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3° Aux rhums et tafias traditionnels pour lesquels, lors de leur importation ou introduction en provenance d'un autre Etat membre de la Communauté européenne, il est justifié de leur production dans les départements d'outre-mer et de leur provenance directe de ces départements (1) ;
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4° (Devenu sans objet).
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(1) Ces dispositions entrent en vigueur à compter du 1er janvier 1996.
\n
" } }, "LEGIARTI000006309932": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "471", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1999-12-31", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006309932", "URL": "article/LEGI/ARTI/00/00/06/30/99/LEGIARTI000006309932.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0471AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 470", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006319493", "@num": "22", "#text": "Loi - art. 22 (V) JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197431", "@fin": "1999-12-31", "#text": "2° : Eaux-de-vie et alcools naturels (acquits-à-caution et congés modèle 1903 garantissant la substance).", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191720", "@fin": "2000-03-31", "#text": "1 : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179701", "@fin": "2001-03-31", "#text": "V : Titres de mouvement spéciaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162615", "@fin": "2025-07-01", "#text": "Section III : Circulation", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "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": "LEGIARTI000048368844", "@fin": "1979-07-01", "@num": "471", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309929", "@fin": "1985-07-12", "@num": "471", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309930", "@fin": "1992-12-31", "@num": "471", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309931", "@fin": "1996-05-12", "@num": "471", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006309932", "@fin": "1999-12-31", "@num": "471", "@etat": "ABROGE", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Peuvent seuls obtenir la délivrance de titres de mouvement sur papier blanc modèle 1903 :
\n
a Les bouilleurs ou distillateurs qui produisent sous le contrôle de l'administration les alcools visés aux 1° et 2° de l'article 470 et qui ne reçoivent du dehors aucune autre espèce de spiritueux;
\n
b Les négociants détenant ces mêmes alcools, à la condition que ceux-ci aient été emmagasinés distinctement et qu'ils soient suivis, à la demande des intéressés, à un compte spécial pour leur volume et l'alcool pur qu'ils représentent;
\n
c Les importateurs et opérateurs assurant l'introduction intracommunautaire (1) de rhums et tafias naturels fournissant les justifications de provenance prévues au 3° de l'article 470.
\n
(1) Ces dispositions entrent en vigueur à compter du 1er janvier 1996.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006309845", "cible": false, "cidtexte": "JORFTEXT000000555740", "id": "LEGIARTI000006319493", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006309928", "cible": false, "cidtexte": "JORFTEXT000000555740", "id": "LEGIARTI000006319493", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006309932", "cible": false, "cidtexte": "JORFTEXT000000555740", "id": "LEGIARTI000006319493", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006304829", "cible": false, "cidtexte": "JORFTEXT000000555740", "id": "LEGIARTI000006319493", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000555740": { "SM": { "CONTENU": "TRANSPOSITION DES DIRECTIVES 9476 CE DU 22-12-1994 PORTANT MESURES DE TRANSITION EN MATIERE DE TVA A LA SUITE DE L'ELARGISSEMENT DE L'UNION EUROPEENNE,9474 CE DU CONSEIL DU 22-12-1994 RELATIVE AU REGIME GENERAL,A LA DETENTION,A LA CIRCULATION ET AUX CONTROLES DES PRODUITS SOUMIS A ACCISE ET 957 CE DU 10-04-1995,SIMPLIFICATION EN MATIERE DE TVA.
PREMIERE PARTIE: CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER (ART. 1 A 7),
MODIFICATION DU CGI,DU CODE DE LA CONSTRUCTION ET DE L'HABITATION,DE LA LOI 72657 DU 13-07-1972,DU CODE DES DOUANES.
LE III DE L'ART. 3 A ETE DECLARE CONTRAIRE A LA CONSTITUTION PAR LA DECISION DU CONSEIL CONSTITUTIONNEL 95371 DC DU 29-12-1995.
DEUXIEME PARTIE: MOYENS DES SERVICES ET DISPOSITIONS SPECIALES.
TITRE I: DISPOSITIONS APPLICABLES POUR L'ANNEE 1995.
A) BUDGET GENERAL: ART. 8 A 10.
B) BUDGETS ANNEXES: ART. 11.
AUTRES DISPOSITIONS: ART. 12 ET 13.MODIFICATIONS DE LA LOI DE FINANCES POUR 1994 (941162 DU 29-12-1994).
TITRE II: MESURES PERMANENTES.
I) MESURES CONCERNANT LA FISCALITE (ART. 14 A 33).
MODIFICATION DU CGI,DE LA LOI 85695 DU 11-07-1985,DU LIVRE DES PROCEDURES FISCALES,DE LA LOI 92676 DU 17-07-1992,DE LA LOI 95116 DU 04-10-1995,DE LA LOI 94126 DU 11-02-1994.
II) AUTRES DISPOSITIONS (ART. 34 A 41).
MODIFICATION DE LA LOI 911396 DU 21-12-1961,DU CODE DE LA CONSTRUCTION,DE LA LOI 47520 DU 21-03-1947,DE LA L7,DE LA LOI 57837 DU 26-07-1957,DE LA LOI 911323 DU 30-12-1991,DE LA LOI 5379 DU 07-02-1953,DU CODE DES JURIDICTIONS FINANCIERES." }, "TP": { "CONTENU": "(1) Loi no 95-1347.
- Directives communautaires :
Directive 94/76/CE du Conseil du 22 décembre 1994 portant mesures de transition en matière de T.V.A. à la suite de l'élargissement de l'Union européenne au 1er janvier 1995 ;
Directive 94/74/CE du Conseil du 22 décembre 1994 relative au régime général, à la détention, à la circulation et aux contrôles des produits soumis à accise ;
Transposition de la directive 95/7/CE du Conseil du 10 avril 1995 portant nouvelles mesures de simplification en matière de taxe sur la valeur ajoutée. - Travaux préparatoires :
Assemblée nationale :
Projet de loi no 2357 (1994-1995) ;
Rapport de M. Philippe Auberger, rapporteur général, au nom de la commission des finances, no 2407 ;
Avis de M. Pierre Favre, au nom de la commission de la défense, no 2409 ;
Discussion et adoption le 6 décembre 1995.
Sénat :
Projet de loi, adopté par l'Assemblée nationale en première lecture, no 119 (1995-1996) ;
Rapport de M. Alain Lambert, au nom de la commission des finances, no 132 (1995-1996) ;
Discussion les 19 et 20 décembre 1995 et adoption le 20 décembre 1995.
Assemblée nationale :
Projet de loi, modifié par le Sénat, no 2454 (1994-1995) ;
Rapport de M. Philippe Auberger, rapporteur général, au nom de la commission mixte paritaire, no 2460 (1994-1995) ;
Discussion et adoption le 21 décembre 1995.
Sénat :
Rapport de M. Alain Lambert, rapporteur général, au nom de la commission mixte paritaire, no 154 (1995-1996) ;
Discussion et adoption le 21 décembre 1995.
- Conseil constitutionnel :
Décision no 95-371 DC du 29 décembre 1995 publiée au Journal officiel du 31 décembre 1995.
" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CGI A DATER DU 12-05-1996: ART. 26-I,26-III,14-B-I ET 14-B-II,18-I,19-IV ET 19-XIX (ANNEXE II DU CGI),19-IV (2EMEMENT: A) ET 19-XIX,ART. 2-A-4 (ANNEXE III DU CGI),ART. 21-I INCORPORE DANS L'ANNEXE IV DU CGI A CETTE DATE" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000316289", "#text": "Loi n°47-520 du 21 mars 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000316289", "@numtexte": "47-520", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1947-03-21" }, { "@id": "JORFTEXT000000687638", "#text": "Loi n°53-79 du 7 février 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000501556", "#text": "Loi n°57-837 du 26 juillet 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000501556", "@numtexte": "57-837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1957-07-26" }, { "@id": "JORFTEXT000000314905", "#text": "Loi n° 61-1396 du 21 décembre 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFTEXT000000875580", "#text": "Loi n° 72-657 du 13 juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "JORFTEXT000000693456", "#text": "Loi n° 85-695 du 11 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000355987", "#text": "Loi n° 91-1323 du 30 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000175849", "#text": "Loi n° 92-676 du 17 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000175849", "@nortexte": "DOMX9100081L", "@numtexte": "92-676", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000165840", "#text": "Loi n°94-126 du 11 février 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000165840", "@nortexte": "COMX9300154L", "@numtexte": "94-126", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-02-11" }, { "@id": "LEGIARTI000006319054", "@num": "6", "#text": "Loi n°94-1131 du 27 décembre 1994 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000551860", "@nortexte": "BUDX9400011L", "@numtexte": "94-1131", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-27" }, { "@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": "JORFTEXT000000522979", "#text": "Directive Européenne n°94-74 du 22 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000522979", "@nortexte": "394L0074", "@numtexte": "94-74", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1994-12-22" }, { "@id": "JORFTEXT000000522980", "#text": "Directive Européenne n°94-76 du 22 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000522980", "@nortexte": "394L0076", "@numtexte": "94-76", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1994-12-22" }, { "@id": "JORFTEXT000000166739", "#text": "Loi n°95-116 du 4 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "JORFTEXT000000697083", "#text": "Directive Européenne n°95-7 du 10 avril 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000697083", "@nortexte": "395L0007", "@numtexte": "95-7", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1995-04-10" }, { "@id": "JORFTEXT000000372974", "#text": "DECISION95-371", "@sens": "cible", "@cidtexte": "JORFTEXT000000372974", "@nortexte": "CSCX9513808S", "@numtexte": "95-371", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "1995-12-29" }, { "@id": "LEGIARTI000006319469", "@num": "1", "#text": "Loi - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319478", "@num": "10", "#text": "Loi - art. 10 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319481", "@num": "11", "#text": "Loi - art. 11 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319481", "@num": "11", "#text": "Loi - art. 11 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319482", "@num": "12", "#text": "Loi - art. 12 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319483", "@num": "13", "#text": "Loi - art. 13 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319485", "@num": "15", "#text": "Loi - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319489", "@num": "19", "#text": "Loi - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319470", "@num": "2", "#text": "Loi - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319490", "@num": "20", "#text": "Loi - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319493", "@num": "22", "#text": "Loi - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319495", "@num": "24", "#text": "Loi - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319496", "@num": "25", "#text": "Loi - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319497", "@num": "26", "#text": "Loi - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319500", "@num": "29", "#text": "Loi - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319471", "@num": "3", "#text": "Loi - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319501", "@num": "30", "#text": "Loi - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319503", "@num": "31", "#text": "Loi - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319504", "@num": "32", "#text": "Loi - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319505", "@num": "33", "#text": "Loi - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319506", "@num": "34", "#text": "Loi - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319509", "@num": "36", "#text": "Loi - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319512", "@num": "39", "#text": "Loi - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319472", "@num": "4", "#text": "Loi - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319473", "@num": "5", "#text": "Loi - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319474", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319475", "@num": "7", "#text": "Loi - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319475", "@num": "7", "#text": "Loi - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319476", "@num": "8", "#text": "Loi - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319476", "@num": "8", "#text": "Loi - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319477", "@num": "9", "#text": "Loi - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGITEXT000005620087", "#text": "Loi n°95-1347 du 30 décembre 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000557113", "#text": "DECRET95-1406", "@sens": "cible", "@cidtexte": "JORFTEXT000000557113", "@nortexte": "ECOB9510130D", "@numtexte": "95-1406", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006667455", "@num": "6", "#text": "Décret n°96-512 du 12 juin 1996 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192269", "@nortexte": "TASF9610846D", "@numtexte": "96-512", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-12" }, { "@id": "JORFTEXT000000193436", "#text": "DECRET96-537", "@sens": "cible", "@cidtexte": "JORFTEXT000000193436", "@nortexte": "BUDF9600019D", "@numtexte": "96-537", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-12" }, { "@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": "JORFTEXT000000549746", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000549746", "@nortexte": "BUDF9600018A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-25" }, { "@id": "JORFTEXT000000367254", "#text": "DECRET96-672", "@sens": "cible", "@cidtexte": "JORFTEXT000000367254", "@nortexte": "BUDF9600017D", "@numtexte": "96-672", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-07-25" }, { "@id": "JORFTEXT000000745016", "#text": "DECRET96-693", "@sens": "cible", "@cidtexte": "JORFTEXT000000745016", "@nortexte": "BUDF9600003D", "@numtexte": "96-693", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-07-31" }, { "@id": "JORFTEXT000000194716", "#text": "DECRET96-738", "@sens": "cible", "@cidtexte": "JORFTEXT000000194716", "@nortexte": "BUDF9600026D", "@numtexte": "96-738", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-20" }, { "@id": "JORFTEXT000000194581", "#text": "DECRET96-773", "@sens": "cible", "@cidtexte": "JORFTEXT000000194581", "@nortexte": "BUDF9600028D", "@numtexte": "96-773", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-04" }, { "@id": "JORFTEXT000000194766", "#text": "DECRET96-790", "@sens": "cible", "@cidtexte": "JORFTEXT000000194766", "@nortexte": "BUDF9620655D", "@numtexte": "96-790", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-10" }, { "@id": "JORFTEXT000000562416", "#text": "DECRET96-836", "@sens": "cible", "@cidtexte": "JORFTEXT000000562416", "@nortexte": "BUDF9620656D", "@numtexte": "96-836", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "JORFTEXT000000379369", "#text": "DECRET96-893", "@sens": "cible", "@cidtexte": "JORFTEXT000000379369", "@nortexte": "BUDF9610033D", "@numtexte": "96-893", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-10" }, { "@id": "JORFTEXT000000745674", "#text": "DECRET96-900", "@sens": "cible", "@cidtexte": "JORFTEXT000000745674", "@nortexte": "ECOD9670004D", "@numtexte": "96-900", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-14" }, { "@id": "JORFTEXT000000563084", "#text": "DECRET96-928", "@sens": "cible", "@cidtexte": "JORFTEXT000000563084", "@nortexte": "AGRH9601771D", "@numtexte": "96-928", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-17" }, { "@id": "JORFTEXT000000380421", "#text": "DECRET96-1012", "@sens": "cible", "@cidtexte": "JORFTEXT000000380421", "@nortexte": "ECOR9604299D", "@numtexte": "96-1012", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-19" }, { "@id": "JORFTEXT000000564628", "#text": "DECRET97-456", "@sens": "cible", "@cidtexte": "JORFTEXT000000564628", "@nortexte": "AGRH9600815D", "@numtexte": "97-456", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-05" }, { "@id": "JORFTEXT000000566989", "#text": "DECRET97-663", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGITEXT000005623806", "#text": "Décret n°97-663 du 29 mai 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330486", "@num": "1", "#text": "Décret n°97-663 du 29 mai 1997 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330496", "@num": "10", "#text": "Décret n°97-663 du 29 mai 1997 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330497", "@num": "11", "#text": "Décret n°97-663 du 29 mai 1997 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330498", "@num": "12", "#text": "Décret n°97-663 du 29 mai 1997 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330499", "@num": "13", "#text": "Décret n°97-663 du 29 mai 1997 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330500", "@num": "14", "#text": "Décret n°97-663 du 29 mai 1997 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330501", "@num": "15", "#text": "Décret n°97-663 du 29 mai 1997 - art. 15 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330503", "@num": "16", "#text": "Décret n°97-663 du 29 mai 1997 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330504", "@num": "16", "#text": "Décret n°97-663 du 29 mai 1997 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330505", "@num": "17", "#text": "Décret n°97-663 du 29 mai 1997 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330506", "@num": "18", "#text": "Décret n°97-663 du 29 mai 1997 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330507", "@num": "19", "#text": "Décret n°97-663 du 29 mai 1997 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330487", "@num": "2", "#text": "Décret n°97-663 du 29 mai 1997 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330508", "@num": "20", "#text": "Décret n°97-663 du 29 mai 1997 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330509", "@num": "21", "#text": "Décret n°97-663 du 29 mai 1997 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330510", "@num": "22", "#text": "Décret n°97-663 du 29 mai 1997 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330511", "@num": "23", "#text": "Décret n°97-663 du 29 mai 1997 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330512", "@num": "24", "#text": "Décret n°97-663 du 29 mai 1997 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330488", "@num": "3", "#text": "Décret n°97-663 du 29 mai 1997 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330489", "@num": "4", "#text": "Décret n°97-663 du 29 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330489", "@num": "4", "#text": "Décret n°97-663 du 29 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330490", "@num": "5", "#text": "Décret n°97-663 du 29 mai 1997 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330491", "@num": "6", "#text": "Décret n°97-663 du 29 mai 1997 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330492", "@num": "7", "#text": "Décret n°97-663 du 29 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330493", "@num": "8", "#text": "Décret n°97-663 du 29 mai 1997 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330494", "@num": "9", "#text": "Décret n°97-663 du 29 mai 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "JORFTEXT000000204068", "#text": "DECRET97-1150", "@sens": "cible", "@cidtexte": "JORFTEXT000000204068", "@nortexte": "ECOB9710057D", "@numtexte": "97-1150", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-09" }, { "@id": "JORFTEXT000000392364", "#text": "DECRET99-22", "@sens": "cible", "@cidtexte": "JORFTEXT000000392364", "@nortexte": "ECOF9800038D", "@numtexte": "99-22", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-01-13" }, { "@id": "JORFTEXT000000575143", "#text": "DECRET99-140", "@sens": "cible", "@cidtexte": "JORFTEXT000000575143", "@nortexte": "ECOB9910002D", "@numtexte": "99-140", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-03" }, { "@id": "JORFTEXT000000758055", "#text": "DECRET99-228", "@sens": "cible", "@cidtexte": "JORFTEXT000000758055", "@nortexte": "AGRH9801949D", "@numtexte": "99-228", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-23" }, { "@id": "LEGIARTI000006716573", "@num": "10", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "JORFTEXT000000219672", "#text": "Ordonnance2000-916", "@sens": "cible", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "JORFTEXT000000409579", "#text": "Décret2002-126", "@sens": "cible", "@cidtexte": "JORFTEXT000000409579", "@nortexte": "ECOB0110070D", "@numtexte": "2002-126", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-01-31" }, { "@id": "JORFTEXT000000236999", "#text": "Décret2003-287", "@sens": "cible", "@cidtexte": "JORFTEXT000000236999", "@nortexte": "BUDB0210140D", "@numtexte": "2003-287", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-27" }, { "@id": "JORFTEXT000000236724", "#text": "Décret2003-351", "@sens": "cible", "@cidtexte": "JORFTEXT000000236724", "@nortexte": "BUDB0210135D", "@numtexte": "2003-351", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-14" }, { "@id": "JORFTEXT000000600236", "#text": "Décret2004-227", "@sens": "cible", "@cidtexte": "JORFTEXT000000600236", "@nortexte": "BUDB0410007D", "@numtexte": "2004-227", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-09" }, { "@id": "LEGIARTI000006658663", "@num": "33", "#text": "Loi n°2005-412 du 3 mai 2005 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000420100", "@nortexte": "EQUX0307009L", "@numtexte": "2005-412", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-05-03" }, { "@id": "LEGIARTI000006658664", "@num": "33", "#text": "Loi n°2005-412 du 3 mai 2005 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000420100", "@nortexte": "EQUX0307009L", "@numtexte": "2005-412", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-05-03" }, { "@id": "JORFTEXT000000456639", "#text": "Décret2005-1794", "@sens": "cible", "@cidtexte": "JORFTEXT000000456639", "@nortexte": "BUDB0510072D", "@numtexte": "2005-1794", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006295568", "@num": "242-0 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296938", "@num": "73 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 73 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308040", "@num": "163 quinquies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303092", "@num": "163 quinquies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312574", "@num": "1649 quater D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313609", "@num": "1695", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1695 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313609", "@num": "1695", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1695 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313877", "@num": "1788 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308685", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303646", "@num": "223 I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303996", "@num": "238 bis HI", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HI (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309290", "@num": "256", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309290", "@num": "256", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304228", "@num": "256 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 256 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304227", "@num": "256 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 256 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304224", "@num": "256-0", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 256-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304224", "@num": "256-0", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 256-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309326", "@num": "259 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 259 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309326", "@num": "259 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 259 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309704", "@num": "262", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 262 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309704", "@num": "262", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 262 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304290", "@num": "262 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 262 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309419", "@num": "266", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 266 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309419", "@num": "266", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 266 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309442", "@num": "269", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 269 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309442", "@num": "269", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 269 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309458", "@num": "271", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 271 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309458", "@num": "271", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 271 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304331", "@num": "277 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 277 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304409", "@num": "283", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 283 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304409", "@num": "283", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 283 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304417", "@num": "284", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 284 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304417", "@num": "284", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 284 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304440", "@num": "286 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 286 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304440", "@num": "286 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 286 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309549", "@num": "289", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 289 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304448", "@num": "289 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 289 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304448", "@num": "289 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 289 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304453", "@num": "289 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 289 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304453", "@num": "289 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 289 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309564", "@num": "291", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 291 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304464", "@num": "291 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 291 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309569", "@num": "292", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 292 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309569", "@num": "292", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 292 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309574", "@num": "293", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 293 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309574", "@num": "293", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 293 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304468", "@num": "293 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 293 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304468", "@num": "293 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 293 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304499", "@num": "294", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 294 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304499", "@num": "294", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 294 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304669", "@num": "302 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304701", "@num": "302 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304705", "@num": "302 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304709", "@num": "302 M", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309720", "@num": "302 septies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 septies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305040", "@num": "406 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 406 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311075", "@num": "919", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 919 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615746", "@num": "238", "#text": "Code des douanes - art. 238 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315957", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315109", "@num": "L80 K", "#text": "Livre des procédures fiscales - art. L80 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315109", "@num": "L80 K", "#text": "Livre des procédures fiscales - art. L80 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315111", "@num": "L80 L", "#text": "Livre des procédures fiscales - art. L80 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315110", "@num": "L80 L", "#text": "Livre des procédures fiscales - art. L80 L (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315110", "@num": "L80 L", "#text": "Livre des procédures fiscales - art. L80 L (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315150", "@num": "L96 B", "#text": "Livre des procédures fiscales - art. L96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315150", "@num": "L96 B", "#text": "Livre des procédures fiscales - art. L96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "BUDGET 1995", "LOI DE FINANCES RECTIFICATIVE POUR 1995", "CODE GENERAL DES IMPOTS", "CGI", "TRANSPOSITION DE DIRECTIVE CE", "COMMUNAUTE EUROPEENNE", "CE", "UNION EUROPEENNE", "UE", "CODE DES DOUANES", "CODE DE LA CONSTRUCTION ET DE L'HABITATION", "NON CONFORMITE A LA CONSTITUTION", "INCONSTITUTIONNALITE", "CONSEIL CONSTITUTIONNEL", "LIVRE DES PROCEDURES FISCALES", "CODE DES JURIDICTIONS FINANCIERES", "PROJET DE LOI" ] }, "TITREFULL": "LOI de finances rectificative pour 1995 (n° 95-1347 du 30 décembre 1995) (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000555740", "NOR": "ECOX9500162L", "NUM": "95-1347", "DATE_PUBLI": "1995-12-31", "DATE_TEXTE": "1995-12-30", "ORIGINE_PUBLI": "JORF n°304 du 31 décembre 1995", "PAGE_DEB_PUBLI": 19078, "PAGE_FIN_PUBLI": 19951231 } }, "META_COMMUN": { "ID": "JORFTEXT000000555740", "URL": "texte/version/JORF/TEXT/00/00/00/55/57/JORFTEXT000000555740.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1995/12/30/ECOX9500162L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9951347", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1995/12/30/95-1347/jo/texte" } } }, "VISAS": { "CONTENU": "L'Assemblée nationale et le Sénat ont adopté,
Vu la décision du Conseil constitutionnel no 95-371 DC en date du 29 décembre 1995 ;
Le Président de la République promulgue la loi dont la teneur suit :
Première partie

CONDITIONS GENERALES

DE L'EQUILIBRE FINANCIER

\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 30 décembre 1995.
\n

JACQUES CHIRAC

Par le Président de la République :

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
" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000555740", "cible": true, "cidtexte": "JORFTEXT000000555740", "id": "LEGIARTI000006319493", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006319493", "liens_entrants": true }

Article 22 AUTONOME VIGUEUR, en vigueur depuis le 31/12/1995 (LOI de finances rectificative pour 1995 (n° 95-1347 du 30 décembre 1995) (1))