{ "article": { "LEGIARTI000006319503": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "31", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1995-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006319503", "URL": "article/LEGI/ARTI/00/00/06/31/95/LEGIARTI000006319503.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEHEXXXXXX031AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006307881", "@num": "151 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1996-05-17 5E-3-96", "@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": "LEGIARTI000006319503", "@fin": "2999-01-01", "@num": "31", "@etat": "VIGUEUR", "@debut": "1995-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. Les dispositions du I sont applicables aux apports réalisés à compter du 1er janvier 1996.
" } }, "LEGIARTI000006307881": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "151 octies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006307881", "URL": "article/LEGI/ARTI/00/00/06/30/78/LEGIARTI000006307881.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0151AJXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39 duodecies à 39 quindecies, 210 A, 743, 1728, 1729, 41, 93 quater II", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 170 septies B, 170 octies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006319503", "@num": "31", "#text": "Loi - art. 31 (V) JORF 31 décembre 1995, en vigueur le 1er janvier 1996", "@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": "LEGIARTI000020194696", "@num": "238 quater D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 quater D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194865", "@num": "238 quater J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020033991", "@num": "41", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218045", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946869", "@num": "150-0 D bis", "#text": "Code général des impôts, CGI. - art. 150-0 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027794991", "@num": "150-0 D ter", "#text": "Code général des impôts, CGI. - art. 150-0 D ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988578", "@num": "151 octies A", "#text": "Code général des impôts, CGI. - art. 151 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023371287", "@num": "151 octies B", "#text": "Code général des impôts, CGI. - art. 151 octies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216315", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629334", "@num": "151-0 octies", "#text": "Code général des impôts, CGI. - art. 151-0 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213468", "@num": "1763", "#text": "Code général des impôts, CGI. - art. 1763 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051202835", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203450", "@num": "210-0 A", "#text": "Code général des impôts, CGI. - art. 210-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203396", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203023", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428314", "@num": "39 quindecies", "#text": "Code général des impôts, CGI. - art. 39 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868472", "@num": "42 septies", "#text": "Code général des impôts, CGI. - art. 42 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989165", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448220", "@num": "72 D", "#text": "Code général des impôts, CGI. - art. 72 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815827", "@num": "72 D bis", "#text": "Code général des impôts, CGI. - art. 72 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765876", "@num": "73 E", "#text": "Code général des impôts, CGI. - art. 73 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988612", "@num": "75-0 A", "#text": "Code général des impôts, CGI. - art. 75-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988603", "@num": "75-0 B", "#text": "Code général des impôts, CGI. - art. 75-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986535", "@num": "809", "#text": "Code général des impôts, CGI. - art. 809 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641561", "@num": "93 quater", "#text": "Code général des impôts, CGI. - art. 93 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297924", "@num": "41-0 A bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1995-02-13 4B-1-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1995-08-28 4B-5-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1996-03-05 4B-2-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1996-05-17 5E-3-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197223", "@fin": "2002-03-31", "#text": "1 quinquies : Plus-values réalisées à l'occasion d'apports en sociétés.", "@debut": "1990-06-14" } ] }, "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": "LEGIARTI000006307874", "@fin": "1988-01-06", "@num": "151 octies", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307875", "@fin": "1988-12-28", "@num": "151 octies", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307876", "@fin": "1991-01-05", "@num": "151 octies", "@etat": "MODIFIE", "@debut": "1990-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307877", "@fin": "1992-07-04", "@num": "151 octies", "@etat": "MODIFIE", "@debut": "1991-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307878", "@fin": "1992-07-04", "@num": "151 octies", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307879", "@fin": "1995-10-27", "@num": "151 octies", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307880", "@fin": "1996-05-12", "@num": "151 octies", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307881", "@fin": "1997-04-11", "@num": "151 octies", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307882", "@fin": "2000-03-31", 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"BLOC_TEXTUEL": { "CONTENU": "
I. Les plus-values soumises au régime des articles 39 duodecies à 39 quindecies et réalisées par une personne physique à l'occasion de l'apport à une société soumise à un régime réel d'imposition de l'ensemble des éléments de l'actif immobilisé affectés à l'exercice d'une activité professionnelle ou de l'apport d'une branche complète d'activité peuvent bénéficier des dispositions suivantes (1) :
\n
a. L'imposition des plus-values afférentes aux immobilisations non amortissables fait l'objet d'un report jusqu'à la date de la cession à titre onéreux ou du rachat des droits sociaux reçus en rémunération de l'apport de l'entreprise ou jusqu'à la cession de ces immobilisations par la société si elle est antérieure. En cas de transmission à titre gratuit à une personne physique des droits sociaux rémunérant l'apport, le report d'imposition est maintenu si le bénéficiaire de la transmission prend l'engagement d'acquitter l'impôt sur la plus-value à la date où l'un des événements prévus à la phrase précédente se réalise ;
\n
Lorsque l'apport a été consenti à une société civile professionnelle, le report d'imposition prévu au premier alinéa du présent a est maintenu, en cas de transformation de la société civile professionnelle en société d'exercice libéral, jusqu'à la date de cession, de rachat ou d'annulation des parts ou actions de l'apporteur ou du bénéficiaire de la transmission mentionné au même alinéa ; (2)
\n
b. L'imposition des plus-values afférentes aux autres immobilisations est effectuée au nom de la société bénéficiaire de l'apport selon les modalités prévues au d du 3 de l'article 210 A pour les fusions de sociétés.
\n
Par dérogation au b du premier alinéa, l'apporteur peut opter pour l'imposition au taux prévu au 1 du I de l'article 39 quindecies de la plus-value à long terme globale afférente à ses immobilisations amortissables ; dans ce cas, le montant des réintégrations prévues au b du premier alinéa est réduit à due concurrence (3).
\n
Les profits afférents aux stocks ne sont pas imposés au nom de l'apporteur si la société bénéficiaire de l'apport inscrit ces stocks à l'actif de son bilan à la valeur comptable pour laquelle ils figurent au dernier bilan de l'entreprise apporteuse (1).
\n
Sous les conditions fixées au a du 3 de l'article 210 A, les provisions afférentes aux éléments transférés ne sont rapportées au résultat imposable de l'entreprise apporteuse que si elles deviennent sans objet.
\n
Les dispositions du 5 de l'article 210 A sont applicables aux apports visés au présent article (4) ;
\n
((Les dispositions du présent article sont applicables à l'apport à une société, par un exploitant agricole individuel, de l'ensemble des éléments de l'actif immobilisé à l'exception des immeubles, si ceux-ci sont immédiatement mis à disposition de la société bénéficiaire de l'apport dans le cadre d'un contrat écrit et enregistré visé aux articles L. 411-1, L. 411-2 et L. 416-1 du code rural.
\n
((Lorsque les immeubles mentionnés au sixième alinéa cessent d'être mis à disposition de la société bénéficiaire de l'apport, les plus-values, non encore imposées, afférentes aux éléments non amortissables sont comprises dans les bases de l'impôt dû par les personnes physiques mentionnées aux premier et deuxième alinéas, au titre de l'année au cours de laquelle cette mise à disposition a cessé ; les plus-values et les profits afférents aux autres éléments apportés qui n'ont pas encore été soumis à l'impôt ainsi que les provisions afférentes à l'ensemble des éléments apportés qui n'ont pas encore été reprises sont rapportés aux résultats de la société bénéficiaire de l'apport au titre de l'exercice au cours duquel la mise à disposition a cessé)) (M).
\n
II. Le régime défini au I s'applique :
\n
a. Sur simple option exercée dans l'acte constatant la constitution de la société, lorsque l'apport de l'entreprise est effectué à une société en nom collectif, une société en commandite simple, une société à responsabilité limitée dans laquelle la gérance est majoritaire ou à une société civile exerçant une activité professionnelle ;
\n
b. Sur agrément (5), lorsque l'apport est consenti à une société par actions, à une société à responsabilité limitée dans laquelle la gérance est minoritaire ou à une société préexistante ; l'agrément est supprimé pour les apports réalisés à compter du 1er janvier 1988.
\n
L'option est exercée dans l'acte d'apport conjointement par l'apporteur et la société ; elle entraîne l'obligation de respecter les règles prévues au présent article.
\n
Si la société cesse de remplir les conditions permettant de bénéficier sur simple option du régime prévu au I, le report d'imposition des plus-values d'apport peut, sur agrément préalable, être maintenu. A défaut, ces plus-values deviennent immédiatement taxables.
\n
L'apporteur doit joindre à la déclaration prévue à l'article 170 au titre de l'année en cours à la date de l'apport et des années suivantes un état conforme au modèle fourni par l'administration faisant apparaître les renseignements nécessaires au suivi des plus-values dont l'imposition est reportée conformément au premier alinéa du a du I. Un décret précise le contenu de cet état.
\n
Le défaut de production de l'état mentionné au quatrième alinéa ou l'omission de tout ou partie des renseignements qui doivent y être portés entraîne l'imposition immédiate des plus-values reportées (2).
\n
III. Les dispositions de l'article 41 et du II de l'article 93 quater ne s'appliquent pas aux plus-values constatées à l'occasion d'apports en sociétés visées aux I et II du présent article.
\n
IV. Les dispositions des I et II ci-dessus s'appliquent aux plus-values dégagées à raison des éléments d'actif immobilisé apportés dans le cadre d'une fusion par des sociétés civiles professionnelles ainsi qu'aux plus-values résultant pour les associés de ces sociétés de l'attribution qui leur est faite des parts de la
\n
\n
(1) Ces dispositions s'appliquent aux opérations d'apport réalisées à compter du 18 septembre 1991.
\n
(2) Ces dispositions s'appliquent aux apports et aux transformations réalisés à compter du 1er janvier 1994..
\n
(3) Ces dispositions s'appliquent aux apports réalisés à compter du 1er janvier 1995.
\n
(4) Ces dispositions s'appliquent à l'imposition des résultats des exercices ouverts à compter du 1er janvier 1995.
\n
(M) Modification de la loi. Ces dispositions sont applicables aux apports réalisés à compter du 1er janvier 1996..
\n
(5) En ce qui concerne les modalités d'octroi de l'agrément, voir Annexe 4, art. 170 septies B et 170 octies.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006307881", "cible": false, "cidtexte": "JORFTEXT000000555740", "id": "LEGIARTI000006319503", "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 - 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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 - 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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": "LEGIARTI000006319503", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006319503", "liens_entrants": true }

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