{ "article": { "LEGIARTI000006319497": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "26", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1995-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006319497", "URL": "article/LEGI/ARTI/00/00/06/31/94/LEGIARTI000006319497.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEHEXXXXXX026AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006307457", "@num": "154 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 154 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1996-08-13 4F-3-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1996-11-06 5G-10-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@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" } ] }, "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": "LEGIARTI000006319497", "@fin": "2999-01-01", "@num": "26", "@etat": "VIGUEUR", "@debut": "1995-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. Paragraphes modificateurs
\n
III. - Les dispositions du I et du II s'appliquent aux cotisations et primes versées à compter du 1er janvier 1996.
" } }, "LEGIARTI000006307457": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "154 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-22", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006307457", "URL": "article/LEGI/ARTI/00/00/06/30/74/LEGIARTI000006307457.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0154ABXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319497", "@num": "26", "#text": "Loi - art. 26 (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": "LEGIARTI000049335512", "@num": "4", "#text": "Arrêté du 9 décembre 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033670816", "@nortexte": "ECFE1631507A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000019288260", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038039727", "@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": "LEGIARTI000037948717", "@num": "L136-3", "#text": "Code de la sécurité sociale. - art. L136-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051382496", "@num": "L871-1", "#text": "Code de la sécurité sociale. - art. L871-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836664", "@num": "154 bis A", "#text": "Code général des impôts, CGI. - art. 154 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426794", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288653", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297950", "@num": "41 DN bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DN bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894679", "@num": "41 DN ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DN ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683940", "@num": "L731-14", "#text": "Code rural et de la pêche maritime - art. L731-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743724", "@num": "L635-1", "#text": "Code de la sécurité sociale. - art. L635-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743962", "@num": "L644-1", "#text": "Code de la sécurité sociale. - art. L644-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744085", "@num": "L723-1", "#text": "Code de la sécurité sociale. - art. L723-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744363", "@num": "L723-14", "#text": "Code de la sécurité sociale. - art. L723-14 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744548", "@num": "L742-6", "#text": "Code de la sécurité sociale. - art. L742-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2002-09-17 5E-7-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-09-17 5G-11-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006314601", "@num": "41", "#text": "Loi n°94-126 du 11 février 1994 - art. 41 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000165840", "@nortexte": "COMX9300154L", "@numtexte": "94-126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197226", "@fin": "2011-06-01", "#text": "4 bis : Déduction de certaines cotisations sociales", "@debut": "1996-05-12" }, { "@id": "LEGISCTA000025917443", "@fin": "2999-01-01", "#text": "4 bis : Déduction de certaines cotisations sociales et primes d'assurance groupe", "@debut": "2011-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191582", "@fin": "2999-01-01", "#text": "VIII : Dispositions communes aux différentes catégories de revenus", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006307451", "@fin": "1982-07-13", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307452", "@fin": "1985-12-21", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "1982-07-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307453", "@fin": "1989-12-30", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307454", "@fin": "1994-09-02", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307455", "@fin": "1995-10-27", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307456", "@fin": "1996-05-12", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307457", "@fin": "2003-08-22", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307458", "@fin": "2003-12-31", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307459", "@fin": "2004-08-17", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307460", "@fin": "2004-12-31", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307461", "@fin": "2005-12-31", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307462", "@fin": "2006-03-24", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307463", "@fin": "2006-12-31", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307464", "@fin": "2007-12-22", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017845124", "@fin": "2008-05-01", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620108", "@fin": "2008-12-29", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020034069", "@fin": "2009-04-10", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549362", "@fin": "2009-05-29", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020675349", "@fin": "2011-01-01", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "2009-05-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381950", "@fin": "2012-05-07", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842453", "@fin": "2014-05-30", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042287", "@fin": "2017-12-30", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036363623", "@fin": "2018-01-01", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392464", "@fin": "2018-06-14", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037063558", "@fin": "2018-12-31", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037991259", "@fin": "2019-10-01", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836681", "@fin": "2023-03-11", "@num": "154 bis", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047288764", "@fin": "2999-01-01", "@num": "154 bis", "@etat": "VIGUEUR", "@debut": "2023-03-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour la détermination des bénéfices industriels et commerciaux et des bénéfices des professions non commerciales, sont admises en déduction du bénéfice imposable les cotisations à des régimes obligatoires, de base ou complémentaires, d'allocations familiales, d'assurance vieillesse, invalidité, décès, maladie et maternité. Il en est de même des cotisations volontaires de l'époux du commerçant, du professionnel libéral ou de l'artisan qui collabore effectivement à l'activité de son conjoint sans être rémunéré et, sous réserve des dispositions des 5° et 6° de l'article L. 742-6 du code de la sécurité sociale, sans exercer aucune autre activité professionnelle.
\n
Il en est également de même des primes versées au titre des contrats d'assurance groupe, prévues par l'article 41 modifié de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle et des cotisations aux régimes facultatifs mis en place dans les conditions fixées par les articles L. 635-1, L. 644-1 et L. 723-14 du code de la sécurité sociale par les organismes visés aux 1°, 2° et 3° de l'article L. 621-3 et aux articles L. 644-1 et L. 723-1 du code de la sécurité sociale pour les mêmes risques et gérés dans les mêmes conditions, dans une section spécifique au sein de l'organisme.
\n
Les cotisations d'assurance vieillesse prévues au premier alinéa ainsi que les primes et cotisations visées au deuxième alinéa sont déductibles dans la limite de 19 p. 100 d'une somme égale à huit fois le plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale. A l'intérieur de cette limite, la déduction des cotisations versées au titre des régimes de prévoyance complémentaires et de perte d'emploi subie mentionnés au deuxième alinéa ne peut excéder respectivement 3 p. 100 et 1,5 p. 100 de la somme susvisée (1).
\n
(1) Ces dispositions sont applicables aux cotisations et primes versées à compter du 13 février 1994 par l'exploitant et à compter du 1er janvier 1996 par le conjoint-collaborateur.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006307457", "cible": false, "cidtexte": "JORFTEXT000000555740", "id": "LEGIARTI000006319497", "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": "LEGIARTI000006319497", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006319497", "liens_entrants": true }

Article 26 AUTONOME VIGUEUR, en vigueur depuis le 31/12/1995 (LOI de finances rectificative pour 1995 (n° 95-1347 du 30 décembre 1995) (1))