{ "article": { "LEGIARTI000006319656": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "14", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1996-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006319656", "URL": "article/LEGI/ARTI/00/00/06/31/96/LEGIARTI000006319656.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEHPXXXXXX014AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000380034", "#text": "Loi 96-1181 1996-12-30 Finances pour 1997, JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006303040", "@num": "163 octodecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 octodecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303011", "@num": "163 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303377", "@num": "199 terdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303136", "@num": "199 terdecies-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 terdecies-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307053", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163190", "@fin": "2999-01-01", "#text": "2 : Mesures en faveur des entreprises", "@debut": "1996-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147489", "@fin": "2999-01-01", "#text": "B : Mesures fiscales", "@debut": "1996-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134110", "@fin": "2999-01-01", "#text": "I : Impôts et revenus autorisés", "@debut": "1996-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114735", "@fin": "2999-01-01", "#text": "Titre I : Dispositions relatives aux ressources", "@debut": "1996-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084595", "@fin": "2999-01-01", "#text": "Première partie : Conditions générales de l'équilibre financier", "@debut": "1996-12-31" } ] }, "@cid": "JORFTEXT000000380034", "@nor": "ECOX9600105L", "@num": "96-1181", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 1997 (n° 96-1181 du 30 décembre 1996) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000380034", "@c_titre_court": "Loi n°96-1181 du 30 décembre 1996" }, { "@fin": "2999-01-01", "#text": "Loi n° 96-1181 du 30 décembre 1996 de finances pour 1997 (1)", "@debut": "1996-12-31", "@id_txt": "LEGITEXT000005622506", "@c_titre_court": "Loi n° 96-1181 du 30 décembre 1996" } ], "@date_publi": "1996-12-31", "@date_signature": "1996-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319656", "@fin": "2999-01-01", "@num": "14", "@etat": "VIGUEUR", "@debut": "1996-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. - Les dispositions du I s'appliquent à compter de l'imposition des revenus de 1996.
" } }, "LEGIARTI000006303011": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "163 quinquies D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006303011", "URL": "article/LEGI/ARTI/00/00/06/30/30/LEGIARTI000006303011.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0163AIXXXXXFD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 92 D, 80 bis, 83, 726, 810, 150 U, 150 V, 163 quinquies A, 163 quinquies B, 163 septdecies, 199 undecies, 199 terdecies, 199 terdecies A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000540003", "#text": "Loi 92-666 1992-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "LEGIARTI000006319656", "@num": "14", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 14 (V) JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000566799", "#text": "Décret 97-661 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "LEGIARTI000041584098", "@num": "1", "#text": "Décret n°2020-122 du 13 février 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048839714", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805702", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (VD)", "@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": "LEGIARTI000048805657", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201305", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983297", "@num": "199 terdecies-0 C", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641925", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589978", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589962", "@num": "91 quater H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589956", "@num": "91 quater I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589947", "@num": "91 quater J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041584576", "@num": "91 quater K bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater K bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041584580", "@num": "91 quater K ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater K ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642284", "@num": "74-0 E bis", "#text": "Code général des impôts, annexe II, CGIANII. - art. 74-0 E bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642275", "@num": "91 quater K", "#text": "Code général des impôts, annexe II, CGIANII. - art. 91 quater K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006316243", "@num": "R96 D-1", "#text": "Livre des procédures fiscales - art. R96 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197451", "@fin": "2999-01-01", "#text": "a : Plan d'épargne en actions", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191588", "@fin": "2999-01-01", "#text": "I : Revenu imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179574", "@fin": "2999-01-01", "#text": "2e Sous-section : Revenu global", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006303008", "@fin": "1994-09-02", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303009", "@fin": "1995-10-27", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303010", "@fin": "1997-04-11", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303011", "@fin": "1998-04-22", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303012", "@fin": "1999-03-31", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303013", "@fin": "2000-01-01", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303014", "@fin": "2000-03-31", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303015", "@fin": "2001-03-31", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303016", "@fin": "2002-01-01", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303017", "@fin": "2002-03-31", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303018", "@fin": "2002-12-31", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303019", "@fin": "2003-08-05", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303020", "@fin": "2005-01-01", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303021", "@fin": "2006-01-01", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303022", "@fin": "2014-01-01", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028434806", "@fin": "2999-01-01", "@num": "163 quinquies D", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les contribuables dont le domicile fiscal est situé en France peuvent ouvrir un plan d'épargne en actions dans les conditions définies par la loi n° 92-666 du 16 juillet 1992 modifiée (1).
\n
Chaque contribuable ou chacun des époux soumis à imposition commune ne peut être titulaire que d'un plan. Un plan ne peut avoir qu'un titulaire.
\n
Le titulaire d'un plan effectue des versements en numéraire dans une limite de 600.000 F.
\n
II. 1. Les parts des fonds mentionnés au 2° de l'article 92 D ne peuvent figurer dans le plan d'épargne en actions.
\n
Les sommes versées sur un plan d'épargne en actions ne peuvent être employées à l'acquisition de titres offerts dans les conditions mentionnées à l'article 80 bis.
\n
2. Les titres ou parts dont la souscription a permis au titulaire du plan de bénéficier des avantages fiscaux résultant des dispositions des 2° quater et 2° quinquies de l'article 83, des articles 150 U, 150 V, 163 quinquies A, 163 quinquies B, 163 septdecies, 199 undecies, 199 terdecies et 199 terdecies A, du troisième alinéa de l'article 726 ainsi que du III ter de l'article 810 ne peuvent figurer dans le plan.
\n
3. Le titulaire du plan, son conjoint et leurs ascendants et descendants ne doivent pas, pendant la durée du plan, détenir ensemble, directement ou indirectement, plus de 25 p. 100 des droits dans les bénéfices de sociétés dont les titres figurent au plan ou avoir détenu cette participation à un moment quelconque au cours des cinq années précédant l'acquisition de ces titres dans le cadre du plan.
\n
III. 1. Au-delà de la huitième année, les retraits partiels de sommes ou de valeurs et, s'agissant des contrats de capitalisation, les rachats partiels n'entraînent pas la clôture du plan d'épargne en actions. Toutefois, aucun versement n'est possible après le premier retrait ou le premier rachat.
\n
2. Avant l'expiration de la huitième année, tout retrait de sommes ou de valeurs figurant sur le plan ou tout rachat entraîne la clôture du plan.
\n
IV. Les avoirs fiscaux et crédits d'impôt attachés aux produits encaissés dans le cadre du plan sont restitués dans des conditions fixées par décret.
" } }, "LEGIARTI000006303040": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "163 octodecies A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006303040", "URL": "article/LEGI/ARTI/00/00/06/30/30/LEGIARTI000006303040.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0163AVXXXXXBC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 44 sexies, 83, 83 bis, 83 ter, 163 quinquies, 163 septdecies, 199 undecies, 199 terdecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1997-04-30 5B-13-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000693911", "#text": "Loi 85-98 1985-01-25 art. 69, art. 81, art. 180, art. 181, art. 182, art. 188, art. 189, art. 190, art. 192, art. 197, art. 201, art. 61", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "LEGIARTI000006401461", "@num": "180", "#text": "Loi n°85-98 du 25 janvier 1985 - art. 180 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "LEGIARTI000006401482", "@num": "182", "#text": "Loi n°85-98 du 25 janvier 1985 - art. 182 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "LEGIARTI000006401530", "@num": "188", "#text": "Loi n°85-98 du 25 janvier 1985 - art. 188 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "LEGIARTI000006401531", "@num": "189", "#text": "Loi n°85-98 du 25 janvier 1985 - art. 189 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "LEGIARTI000006401534", "@num": "190", "#text": "Loi n°85-98 du 25 janvier 1985 - art. 190 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "LEGIARTI000006401536", "@num": "192", "#text": "Loi n°85-98 du 25 janvier 1985 - art. 192 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "LEGIARTI000006401545", "@num": "197", "#text": "Loi n°85-98 du 25 janvier 1985 - art. 197 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "LEGIARTI000006401611", "@num": "201", "#text": "Loi n°85-98 du 25 janvier 1985 - art. 201 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "LEGIARTI000006319656", "@num": "14", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 14 (V) JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000566799", "#text": "Décret 97-661 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197424", "@fin": "2007-01-01", "#text": "d : Créateurs d'entreprises.", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191588", "@fin": "2999-01-01", "#text": "I : Revenu imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179574", "@fin": "2999-01-01", "#text": "2e Sous-section : Revenu global", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006303038", "@fin": "1995-10-27", "@num": "163 octodecies A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303039", "@fin": "1997-04-11", "@num": "163 octodecies A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303040", "@fin": "1999-03-31", "@num": "163 octodecies A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303041", "@fin": "2000-12-31", "@num": "163 octodecies A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303042", "@fin": "2001-03-31", "@num": "163 octodecies A", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303043", "@fin": "2001-12-29", "@num": "163 octodecies A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303044", "@fin": "2002-12-31", "@num": "163 octodecies A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303045", "@fin": "2003-08-05", "@num": "163 octodecies A", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303046", "@fin": "2003-12-31", "@num": "163 octodecies A", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303047", "@fin": "2006-01-01", "@num": "163 octodecies A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006303048", "@fin": "2007-01-01", "@num": "163 octodecies A", "@etat": "ABROGE", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Lorsqu'une société constituée à compter du 1er janvier 1994 se trouve en cessation de paiement dans les cinq ans qui suivent sa constitution, les personnes physiques qui ont souscrit en numéraire à son capital peuvent déduire de leur revenu net global une somme égale au montant de leur souscription, après déduction éventuelle des sommes récupérées.
\n
La déduction est opérée, dans la limite annuelle de 100 000 F, sur le revenu net global de l'année au cours de laquelle intervient la réduction du capital de la société, en exécution d'un plan de redressement visé aux articles 69 et suivants de la loi n° 85-98 du 25 janvier 1985 relative au redressement et à la liquidation judiciaires des entreprises, ou la cession de l'entreprise ordonnée par le tribunal en application des articles 81 et suivants de la même loi, ou le jugement de clôture de la liquidation judiciaire.
\n
La limite annuelle de 100 000 F est doublée pour les personnes mariées soumises à une imposition commune.
\n
II. Les souscriptions en numéraire doivent avoir été effectuées directement au profit de sociétés soumises à l'impôt sur les sociétés qui remplissent les conditions mentionnées à l'article 44 sexies.
\n
Ne peuvent ouvrir droit à déduction :
\n
1° Les souscriptions qui ont donné droit à l'une des déductions prévues au 2° quater de l'article 83 et aux articles 83 bis, 83 ter, 163 quinquies A, 163 septdecies, ou à l'une des réductions d'impôt prévues aux articles 199 undecies et 199 terdecies A ;
\n
2° Les souscriptions effectuées par les personnes appartenant à un foyer fiscal qui bénéficie ou a bénéficié de la déduction du revenu imposable des sommes versées au titre de l'exécution d'un engagement de caution souscrit au profit de la société mentionnée au I ;
\n
3° Les souscriptions effectuées par les personnes à l'encontre desquelles le tribunal a prononcé l'une des condamnations mentionnées aux articles 180, 181, 182, 188, 189, 190, 192, 197 ou 201 modifiés de la loi n° 85-98 du 25 janvier 1985 précitée.
\n
II bis Le régime fiscal défini au I s'applique, dans les mêmes limites, aux souscriptions en numéraire par des personnes physiques à une augmentation de capital réalisée, à compter du 1er janvier 1994, par une société dans le cadre d'un plan de redressement organisant la continuation de l'entreprise et arrêté conformément aux dispositions de l'article 61 modifié de la loi n° 85-98 du 25 janvier 1985 précitée.
\n
Sous réserve des exclusions visées aux 1°, 2° et 3° du II, la déduction intervient si la société se trouve en cessation de paiement dans les cinq ans suivant la date du plan de redressement visé au premier alinéa.
\n
La société en difficulté doit être soumise à l'impôt sur les sociétés et exercer une activité industrielle, commerciale ou artisanale au sens du I de l'article 44 sexies ou une activité agricole (1).
\n
III Un décret en Conseil d'Etat précise les modalités d'application du présent article ainsi que les obligations mises à la charge des sociétés ou de leurs représentants légaux et des souscripteurs (2).
\n
\n
(1) Ces dispositions s'appliquent aux versements des souscriptions au capital effectuées à compter du 1er janvier 1995.
\n
(2) Voir l'article 75-0 Y de l'annexe II.
" } }, "LEGIARTI000006303136": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 terdecies-0 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006303136", "URL": "article/LEGI/ARTI/00/00/06/30/31/LEGIARTI000006303136.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199BCXXXXXBD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 44 sexies, 92, 62, 83, 83 bis, 83 ter, 163 quinquies, 163 septdecies, 199 undecies, 199 terdecies, 197, 163 octodecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 46 AI bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006314222", "@num": "22-1", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000380034", "#text": "Loi 96-1181 1996-12-30 art. 14 I, art. 83 IV 2, art. 101, art. 102 II, III Finances pour 1997 JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319757", "@num": "101", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 101 () JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319758", "@num": "102", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 102 (V) JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319656", "@num": "14", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 14 (V) JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319737", "@num": "83", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 83 () JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000566799", "#text": "Décret 97-661 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "LEGITEXT000017771639", "#text": "Décret n°2007-1816 du 21 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017742222", "@nortexte": "ECEL0752589D", "@numtexte": "2007-1816", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-21" }, { "@id": "LEGIARTI000024438064", "@num": "3", "#text": "Arrêté du 1er août 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024425179", "@nortexte": "EFIT1119397A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-01" }, { "@id": "LEGIARTI000024438068", "@num": "5", "#text": "Arrêté du 1er août 2011 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024425179", "@nortexte": "EFIT1119397A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-01" }, { "@id": "LEGIARTI000025366192", "@num": "1", "#text": "Arrêté du 7 février 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025364901", "@nortexte": "EFIT1201965A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-07" }, { "@id": "LEGIARTI000039793005", "@num": "137", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 137 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGITEXT000050736037", "#text": "Décret n°2024-1128 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730863", "@nortexte": "ECOE2421889D", "@numtexte": "2024-1128", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000036429140", "@num": "150-0 C", "#text": "Code général des impôts, CGI. - art. 150-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "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": "LEGIARTI000029355011", "@num": "150-0 D ter", "#text": "Code général des impôts, CGI. - art. 150-0 D ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844230", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983297", "@num": "199 terdecies-0 C", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099634", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843373", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662329", "@num": "790 A bis", "#text": "Code général des impôts, CGI. - art. 790 A bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815132", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041590007", "@num": "74-0 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032924229", "@num": "299 octies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960662", "@num": "313 BN bis", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 313 BN bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743566", "@num": "46 AI bis", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050736241", "@num": "46 AI bis A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050736243", "@num": "46 AI bis B", "#text": "Code général des impôts, annexe III, CGIANIII. - 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I. A compter de l'imposition des revenus de 1994, les contribuables domiciliés fiscalement en France peuvent bénéficier d'une réduction de leur impôt sur le revenu égale à 25 p. 100 des souscriptions en numéraire au capital initial ou aux augmentations de capital de sociétés non cotées.
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L'avantage fiscal s'applique lorsque les conditions suivantes sont remplies :
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a) La société est soumise à l'impôt sur les sociétés dans les conditions de droit commun et exerce une activité industrielle, commerciale ou artisanale au sens du I de l'article 44 sexies, ou une activité agricole, ou une activité professionnelle au sens du 1 de l'article 92 (1).
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b) En cas d'augmentation de capital, le chiffre d'affaires hors taxes de la société n'a pas excédé 140 millions de francs ou le total du bilan n'a pas excédé 70 millions de francs au cours de l'exercice précédent ;
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c) Plus de 50 p. 100 des droits sociaux attachés aux actions ou parts de la société sont détenus directement, soit uniquement par des personnes physiques, soit par une ou plusieurs sociétés formées uniquement de personnes parentes en ligne directe ou entre frères et soeurs ainsi qu'entre conjoints, ayant pour seul objet de détenir des participations dans une ou plusieurs sociétés répondant aux conditions du a et du b.
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II. Les versements ouvrant droit à la réduction d'impôt mentionnée au I sont ceux effectués du 1er janvier 1994 au 31 décembre 1998. Ils sont retenus dans la limite annuelle de 25 000 F pour les contribuables célibataires, veufs ou divorcés et de 50 000 F (2) pour les contribuables mariés soumis à imposition commune.
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((Pour les versements réalisés à compter du 1er août 1995)) (M), les limites mentionnées au premier alinéa sont portées respectivement à 37 500 F et à 75 000 F sans que le total des versements de l'année 1995 ouvrant droit à réduction d'impôt puisse excéder ces limites.
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III. Les souscriptions donnant lieu aux déductions prévues au 2° quater de l'article 83, aux articles 83 bis, 83 ter, 163 quinquies A et 163 septdecies ou aux réductions d'impôt prévues aux articles 199 undecies et 199 terdecies A n'ouvrent pas droit à la réduction d'impôt mentionnée au I (3).
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Les actions ou parts dont la souscription a ouvert droit à la réduction d'impôt ne peuvent pas figurer dans un plan d'épargne en actions défini à l'article 163 quinquies D.
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IV. ((Les dispositions du 5 du I de l'article 197 sont applicables)) (M).
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Lorsque tout ou partie des actions ou parts ayant donné lieu à la réduction est cédé avant le 31 décembre de la cinquième année suivant celle de la souscription, il est pratiqué au titre de l'année de la cession une reprise des réductions d'impôt obtenues, dans la limite du prix de cession. Les mêmes dispositions s'appliquent en cas de remboursement des apports en numéraire aux souscripteurs.
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Ces dispositions ne s'appliquent pas en cas de licenciement, d'invalidité correspondant au classement dans la deuxième ou la troisième des catégories prévues à l'article L. 341-4 du code de la sécurité sociale ou du décès du contribuable ou de l'un des époux soumis à une imposition commune.
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Lorsque le contribuable obtient sur sa demande, pour une souscription, l'application de la déduction prévue à l'article 163 octodecies A, une reprise des réductions d'impôt obtenues pour cette même souscription est pratiquée au titre de l'année de la déduction (3).
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V. Un décret fixe les modalités d'application du présent article, notamment les obligations déclaratives incombant aux contribuables et aux sociétés (4).
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((VI. 1. A compter de l'imposition des revenus de 1997, la réduction d'impôt prévue au premier alinéa du I pour les contribuables fiscalement domiciliés en France s'applique en cas de souscription de parts de fonds communs de placement dans l'innovation mentionnés à l'article 22-1 de la loi n° 88-1201 du 23 décembre 1988 modifiée relative aux organismes de placement collectif en valeurs mobilières et portant création des fonds communs de créances lorsque les conditions suivantes sont remplies :
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((a les personnes physiques prennent l'engagement de conserver les parts de fonds, pendant cinq ans au moins à compter de leur souscription ;
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((b le porteur de parts, son conjoint et leurs ascendants et descendants ne doivent pas détenir ensemble plus de 10 p. 100 des parts du fonds et, directement ou indirectement, plus de 25 p. 100 des droits dans les bénéfices des sociétés dont les titres figurent à l'actif du fonds ou avoir détenu ce montant à un moment quelconque au cours des cinq années précédant la souscription des parts du fonds ou l'apport des titres.
\n
((2. Les versements ouvrant droit à la réduction d'impôt mentionnée au I sont ceux effectués du 1er janvier 1997 au 31 décembre 1998. Ils sont retenus dans les limites annuelles de 75 000 F pour les contribuables célibataires, veufs ou divorcés et de 150 000 F pour les contribuables mariés soumis à imposition commune.
\n
((Les parts dont la souscription a ouvert droit à la réduction d'impôt ne peuvent pas figurer dans un plan d'épargne en actions défini à l'article 163 quinquies D.
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((3. Les réductions d'impôt obtenues font l'objet d'une reprise au titre de l'année au cours de laquelle le fonds ou le contribuable cesse de remplir les conditions fixées à l'article 22-1 de la loi n° 88-1201 du 23 décembre 1988 précitée et au 1. Cette disposition ne s'applique pas, pour les cessions de parts intervenues avant l'expiration du délai de conservation des parts prévu au 1, en cas de licenciement, d'invalidité correspondant au classement dans la deuxième ou la troisième des catégories prévues à l'article L. 341-4 du code de la sécurité sociale ou de décès du contribuable ou de l'un des époux soumis à une imposition commune.
\n
((VII. Un décret fixe les modalités d'application du VI, notamment les obligations déclaratives incombant aux porteurs de parts ainsi qu'aux gérants et dépositaires des fonds)) (M).
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(1) L'extension à l'activité agricole s'applique aux versements des souscriptions au capital effectués à compter du 1er janvier 1995 et jusqu'au 31 décembre 1998. L'extension aux activités professionnelles s'applique aux souscriptions effectuées à compter du 1er août 1995.
\n
(2) Ces dispositions s'appliquent aux versements effectués du 1er janvier 1995 au 31 décembre 1998.
\n
(M) Modification de la loi 96-1181.
\n
(3) Ces dispositions s'appliquent aux souscriptions effectuées à compter du 1er janvier 1996.
\n
(4) Voir annexe III art. 46 AI bis.
" } }, "LEGIARTI000006303377": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 terdecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006303377", "URL": "article/LEGI/ARTI/00/00/06/30/33/LEGIARTI000006303377.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199BCXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 4, 44 sexies, 44 septies, 62, 83, 163 quindecies, 163 septdecies, 199 quinquies, 199 undecies, 163 octodecies, 197, 1733", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 46 AI", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000566799", "#text": "Décret 97-661 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "LEGIARTI000006303045", "@num": "163 octodecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 octodecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742597", "@num": "L341-4", "#text": "Code de la sécurité sociale. - art. L341-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006319656", "@num": "14", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 14 (V) JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319737", "@num": "83", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 83 () JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191943", "@fin": "2000-03-31", "#text": "13° : Réduction d'impôt accordée au titre des souscriptions au capital de sociétés nouvelles.", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006303372", "@fin": "1990-06-15", "@num": "199 terdecies", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303373", "@fin": "1990-12-30", "@num": "199 terdecies", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303374", "@fin": "1993-01-01", "@num": "199 terdecies", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303375", "@fin": "1994-09-02", "@num": "199 terdecies", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303376", "@fin": "1997-04-11", "@num": "199 terdecies", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303377", "@fin": "1998-04-22", "@num": "199 terdecies", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006303378", "@fin": "2000-03-31", "@num": "199 terdecies", "@etat": "PERIME", "@debut": "1998-04-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. A compter de l'imposition des revenus de 1989, les contribuables domiciliés en France au sens de l'article 4 B peuvent bénéficier d'une réduction de leur impôt sur le revenu égale à 25 p. 100 de leurs souscriptions en numéraire au capital initial ou aux augmentations de capital qui interviennent jusqu'au 31 décembre de la quatrième année qui suit la date de constitution de sociétés soumises à l'impôt sur les sociétés dans les conditions de droit commun qui sont :
\n
Créées entre le 1er janvier 1988 et le 31 décembre 1995 et qui remplissent les conditions mentionnées soit à l'article 44 sexies, soit à l'article 44 septies ;
\n
Ou créées avant le 31 décembre 1995 et dont la situation nette comptable est représentée à hauteur de 60 p. 100 au moins de titres souscrits en numéraire jusqu'au 31 décembre de la quatrième année qui suit la constitution de sociétés mentionnées à l'alinéa précédent. (1)
\n
II. Les versements, qui sont retenus dans la limite annuelle de 10.000 F pour les contribuables célibataires, veufs ou divorcés, et de 20.000 F pour les contribuables mariés soumis à imposition commune, doivent intervenir jusqu'au 31 décembre de la quatrième année qui suit la date de la création de la société.
\n
Pour les sociétés créées à compter du 1er janvier 1991, les versements peuvent être supérieurs aux limites annuelles visées à l'alinéa précédent, sans que le total des souscriptions effectuées jusqu'au 31 décembre de la quatrième année qui suit la date de création de la première société au capital de laquelle le contribuable a souscrit puisse excéder respectivement 40.000 F et 80.000 F.
\n
III. Les souscriptions donnant lieu aux déductions prévues au 2° quater de l'article 83, aux articles 163 quindecies et 163 septdecies ou à la réduction d'impôt prévue à l'article 199 undecies ne peuvent ouvrir droit à la réduction d'impôt mentionnée au I.
\n
\n
IV. ((Les dispositions du 5 du I de l'article 197 sont applicables)) (M).
\n
Lorsque tout ou partie des actions ou parts ayant donné lieu, directement ou indirectement, à la réduction d'impôt est cédé ou racheté, il est pratiqué une reprise égale au quart du montant de la cession ou du rachat dans la limite des réductions d'impôt obtenues.
\n
Ces dispositions ne s'appliquent pas en cas d'invalidité correspondant au classement dans la deuxième ou la troisième des catégories prévues à l'article L. 341-4 du code de la sécurité sociale ou de décès du contribuable ou de l'un des époux soumis à une imposition commune.
\n
Les réductions d'impôt susceptibles d'être reprises font, chacune, l'objet d'un abattement de 20 p. 100 par année civile écoulée entre l'année de la cession ou du rachat et l'année au titre de laquelle les réductions d'impôt ont été obtenues. Les reprises s'effectuent par priorité sur les réductions d'impôt les plus récentes. Les réductions d'impôt font l'objet, dans les mêmes conditions, d'une reprise au titre de l'année au cours de laquelle le pourcentage de 60 p. 100 mentionné au I n'est plus respecté.
\n
Pour l'application des dispositions du I de l'article 1733, la base sur laquelle a été calculée la réduction d'impôt prévue au I est assimilée à une insuffisance de déclaration lorsque la réduction a été pratiquée indûment.
\n
Un décret fixe les modalités d'application du présent article, notamment les obligations déclaratives incombant aux contribuables et aux sociétés nouvelles (2).
\n
(1) Le bénéfice de la réduction d'impôt prévue au I est supprimé à compter de l'imposition des revenus de 1994.
\n
(M) Modification de la loi 96-1181.
\n
(2) Voir Annexe III art. 46 AI.
" } }, "LEGIARTI000006307053": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "62", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-08-06", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006307053", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307053.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0062AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006273471", "@num": "4", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006319656", "@num": "14", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 14 (V) JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000566799", "#text": "Décret 97-661 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "LEGIARTI000006758841", "@num": "9", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000031673756", "@num": "1", "#text": "Décret n°2015-1709 du 21 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031664951", "@nortexte": "AFSA1521304D", "@numtexte": "2015-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000045038981", "@num": "2", "#text": "Décret n°2022-42 du 19 janvier 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000045038484", "@nortexte": "SSAA2134212D", "@numtexte": "2022-42", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-19" }, { "@id": "LEGIARTI000047996917", "#text": "Arrêté du 17 août 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047995759", "@nortexte": "AGRS2312495A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000020526129", "@num": "R262-20", "#text": "Code de l'action sociale et des familles - art. R262-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045039188", "@num": "D821-8-1", "#text": "Code de la sécurité sociale. - art. D821-8-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046784043", "@num": "R821-4", "#text": "Code de la sécurité sociale. - art. R821-4 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031676083", "@num": "R845-3", "#text": "Code de la sécurité sociale. - art. R845-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044492462", "@num": "R861-15", "#text": "Code de la sécurité sociale. - art. R861-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468265", "@num": "155", "#text": "Code général des impôts, CGI. - art. 155 (V)", "@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": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872803", "@num": "1754", "#text": "Code général des impôts, CGI. - art. 1754 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042107", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988649", "@num": "239", "#text": "Code général des impôts, CGI. - art. 239 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815531", "@num": "885 O bis", "#text": "Code général des impôts, CGI. - art. 885 O bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310928", "@num": "885 R", "#text": "Code général des impôts, CGI. - art. 885 R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385035", "@num": "975", "#text": "Code général des impôts, CGI. - art. 975 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695530", "@num": "38 sexdecies-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904877", "@num": "D731-17", "#text": "Code rural et de la pêche maritime - art. D731-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1995-06-29 5H-1-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1996-01-31 5A-1-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-07-02 5H-1-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006315961", "@num": "L54", "#text": "Livre des procédures fiscales - art. L54 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191916", "@fin": "2999-01-01", "#text": "III : Rémunérations allouées aux gérants et associés de certaines sociétés", "@debut": "1988-01-06" } ] }, "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": "LEGIARTI000048117037", "@fin": "1979-07-01", "@num": "62", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307047", "@fin": "1984-07-11", "@num": "62", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307048", "@fin": "1985-12-31", "@num": "62", "@etat": "MODIFIE", "@debut": "1984-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307049", "@fin": "1988-01-06", "@num": "62", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307050", "@fin": "1993-01-01", "@num": "62", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307051", "@fin": "1994-09-02", "@num": "62", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307052", "@fin": "1997-04-11", "@num": "62", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307053", "@fin": "2008-08-06", "@num": "62", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000019288260", "@fin": "2999-01-01", "@num": "62", "@etat": "VIGUEUR", "@debut": "2008-08-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les traitements, remboursements forfaitaires de frais et toutes autres rémunérations sont soumis à l'impôt sur le revenu au nom de leurs bénéficiaires s'ils sont admis en déduction des bénéfices soumis à l'impôt sur les sociétés par application de l'article 211, même si les résultats de l'exercice social sont déficitaires, lorsqu'ils sont alloués :
\n
Aux gérants majoritaires des sociétés à responsabilité limitée n'ayant pas opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié ou dans celles prévues à l'article 239 bis AA ;
\n
Aux gérants des sociétés en commandite par actions ;
\n
Aux associés en nom des sociétés de personnes, aux membres des sociétés en participation et aux associés mentionnés aux 4° et 5° de l'article 8 lorsque ces sociétés ou exploitations ont opté pour le régime fiscal des sociétés de capitaux.
\n
Le montant imposable des rémunérations visées au premier alinéa est déterminé, après déduction des cotisations et primes mentionnées à l'article 154 bis, selon les règles prévues en matière de traitements et salaires.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006307053", "cible": false, "cidtexte": "JORFTEXT000000380034", "id": "LEGIARTI000006319656", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006303377", "cible": false, "cidtexte": "JORFTEXT000000380034", "id": "LEGIARTI000006319656", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006303011", "cible": false, "cidtexte": "JORFTEXT000000380034", "id": "LEGIARTI000006319656", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006303136", "cible": false, "cidtexte": "JORFTEXT000000380034", "id": "LEGIARTI000006319656", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006303040", "cible": false, "cidtexte": "JORFTEXT000000380034", "id": "LEGIARTI000006319656", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000380034": { "SM": { "CONTENU": "1ERE PARTIE: CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER.
TITRE I: DISPOSITIONS RELATIVES AUX RESSOURCES.
I: IMPOTS ET REVENUS AUTORISES (ART. 1 A 41).
MODIFICATION DU CODE GENERAL DES IMPOTS (CGI),DU CODE DU TRAVAIL,DU CODE DE LA CONSTRUCTION,DU CODE GENERAL DES COLLECTIVITES TERRITORIALES (CGCT),DU LIVRE DES PROCEDURES FISCALES.
MODIFICATION DE LA LOI DE FINANCES RECTIFICATIVE POUR 1995 (95885 DU 04-08-1995),DE LA LOI DE FINANCES POUR 1987 (861317 DU 30-12-1986).UNE PHRASE DU 2EMEMENT DE L'ART. 2 ET L'ART. 39 ONT ETE DECLARES CONTRAIRES A LA CONSTITUTION PAR LA DECISION 96385 DC DU 30-12-1996 DU CONSEIL CONSTITUTIONNEL.
II: RESSOURCES AFFECTEES (ART. 42 A 51).
MODIFICATION DU CGI ET DE LA LOI DE FINANCES POUR 1996 (951346 DU 30-12-1995).
TITRE II: DISPOSITIONS RELATIVES A L'EQUILIBRE DES RESSOURCES ET DES CHARGES (ART. 52).
2EME PARTIE: MOYENS DES SERVICES ET DISPOSITIONS SPECIALES.
TITRE I: DISPOSITIONS APPLICABLES A L'ANNEE 1997 (ART. 53 A 80).
MODIFICATION DE LA LOI 951346PRECITEE,DE LA LOI DE FINANCES POUR 1993 (921376 DU 30-12-1992),DE LA LOI DE FINANCES POUR 1992 (911322 DU 30-12-1991) ET DE LA LOI 861067 DU 30-09-1986 DE COMMUNICATION.
MODIFICATION DU CGCT.
TITRE II: DISPOSITIONS PERMANENTES (ART. 81 A 139).
MODIFICATION DU CGI,DU CODE DE LA SECURITE SOCIALE,DU LIVRE DES PROCEDURES FISCALES,DU CODE RURAL,DU CGCT,DU CODE DE LA CONSTRUCTION,DU CODE DU TRAVAIL,DU CODE DES DOUANES.
MODIFICATION DE LA LOI 881201 DU 23-12-1988,DE L'ORDONNANCE 581374 DU 30-12-1958,DE LA LOI 911322 DU 30-12-1991,DE LA LOI 89935 DU 29-12-1989;DE LA LOI 49420 DU 25-03- 1949,DE LA LOI 72657 DU 13-07-1972,DE LA LOI 821091 DU 23-12-1982,DE LA LOI 82939 DU 04-11-1982 ET DE LA LOI 75534 DU 30-06-1975.UNE PARTIE AU 2 DE L'ART. 81 A ETE DECLARE CONTRAIRE A LA CONSTITUTION PAR LA DECISION 96385 DC PRECITEE." }, "TP": { "CONTENU": "(1) Loi no 96-1181.
- Travaux préparatoires :
Assemblée nationale :
Projet de loi no 2993 ;
Rapport de M. Philippe Auberger, rapporteur général, au nom de la commission des finances, no 3030 ;
Avis des commissions des affaires culturelles (no 3031), des affaires étrangères (no 3032), de la défense (no 3033), des lois (no 3034) et de la production (no 3035).
Discussion (première partie) du 15 au 22 octobre 1996. - Discussion (deuxième partie) du 22 au 25 octobre 1996, du 4 au 20 novembre 1996, et adoption le 20 novembre 1996.
Sénat :
Projet de loi, adopté par l'Assemblée nationale en première lecture, no 85 (1996-1997) ;
Rapport de M. Alain Lambert, rapporteur général, au nom de la commission des finances, no 86 (1996-1997) ;
Avis des commissions des affaires culturelles (no 87), des affaires économiques (no 88), des affaires étrangères (no 89), des affaires sociales (no 90) et des lois (no 91) ;
Discussion (première partie) du 21 au 27 novembre 1996. - Discussion (deuxième partie) du 28 novembre au 10 décembre 1996 et adoption le 10 décembre 1996.
Assemblée nationale :
Projet de loi, modifié par le Sénat, no 3221 ;
Rapport de M. Philippe Auberger, rapporteur général, au nom de la commission mixte paritaire, no 3239 ;
Discussion et adoption le 18 décembre 1996.
Sénat :
Rapport de M. Alain Lambert, rapporteur général, au nom de la commission mixte paritaire, no 153 (1996-1997) ;
Discussion et adoption le 18 décembre 1996.
- Conseil constitutionnel :
Décision no 96-385 DC du 30 décembre 1996 publiée au Journal officiel du 31 décembre 1996.
" }, "ABRO": { "CONTENU": "Texte partiellement abrogé et codifié dans le CGI: articles 17-III, 38, 38- I, 91, 8-I (art. 1417 du CGI) et partiellement codifié dans le nouveau code monétaire et financier (ordonnance 2000-1223): article 128 (V)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006465288", "@num": "1", "#text": "Loi n°49-420 du 25 mars 1949 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "JORFTEXT000000692445", "#text": "Loi n°49-420 du 25 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "JORFTEXT000000886689", "#text": "Ordonnance n° 58-1374 du 30 décembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "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": "JORFTEXT000000333976", "#text": "Loi n°75-534 du 30 juin 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000333976", "@numtexte": "75-534", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-06-30" }, { "@id": "JORFTEXT000000319755", "#text": "Loi n°82-939 du 4 novembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000006656105", "@num": "1", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000006656104", "@num": "1", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000017924585", "@num": "1", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "JORFTEXT000000684966", "#text": "Loi n°82-1091 du 23 décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "JORFTEXT000000512205", "#text": "Loi n° 86-1067 du 30 septembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "JORFTEXT000000317305", "#text": "Loi n° 86-1317 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000317305", "#text": "Loi n° 86-1317 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006314225", "@num": "22-1", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314224", "@num": "22-1", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314222", "@num": "22-1", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314223", "@num": "22-1", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314226", "@num": "22-2", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": 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"JORFTEXT000000356342", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000178406", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000737653", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "JORFTEXT000000737653", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "JORFTEXT000000191068", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000697418", "#text": "Directive Européenne n°96-42 du 25 juin 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000697418", "@nortexte": "396L0042", "@numtexte": "96-42", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1996-06-25" }, { "@id": "LEGIARTI000006367865", "@num": "56", "#text": "Loi n°96-1093 du 16 décembre 1996 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563052", "@nortexte": "FPPX9600101L", "@numtexte": "96-1093", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-16" }, { "@id": "JORFTEXT000000380632", "#text": "DECRET96-1169", "@sens": "cible", "@cidtexte": "JORFTEXT000000380632", "@nortexte": "TASS9624451D", "@numtexte": "96-1169", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-27" }, { "@id": "JORFTEXT000000379628", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000379628", "@nortexte": "ECOT9651567A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006432982", "@num": "1", "#text": "Arrêté du 30 décembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000379628", "@nortexte": "ECOT9651567A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000379630", "#text": "DECISION96-385", "@sens": "cible", "@cidtexte": "JORFTEXT000000379630", "@nortexte": "CSCL9601855S", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000564315", "#text": "DECRET96-1186", "@sens": "cible", "@cidtexte": "JORFTEXT000000564315", "@nortexte": "BUDB9610091D", "@numtexte": "96-1186", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000379666", "#text": "DECRET96-1187", "@sens": "cible", "@cidtexte": "JORFTEXT000000379666", "@nortexte": "BUDB9610092D", "@numtexte": "96-1187", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000747566", "#text": "DECRET96-1188", "@sens": "cible", "@cidtexte": "JORFTEXT000000747566", "@nortexte": "BUDB9610093D", "@numtexte": "96-1188", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000564790", "#text": "DECRET96-1189", "@sens": "cible", "@cidtexte": "JORFTEXT000000564790", "@nortexte": "BUDB9610094D", "@numtexte": "96-1189", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000199276", "#text": "DECRET96-1190", "@sens": "cible", "@cidtexte": "JORFTEXT000000199276", "@nortexte": "BUDB9610095D", "@numtexte": "96-1190", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000379669", "#text": "DECRET96-1191", "@sens": "cible", "@cidtexte": "JORFTEXT000000379669", "@nortexte": "BUDB9610096D", "@numtexte": "96-1191", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000379670", "#text": "DECRET96-1192", "@sens": "cible", "@cidtexte": "JORFTEXT000000379670", "@nortexte": "BUDB9610097D", "@numtexte": "96-1192", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000199277", "#text": "DECRET96-1193", "@sens": "cible", "@cidtexte": "JORFTEXT000000199277", "@nortexte": "BUDB9610098D", "@numtexte": "96-1193", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000379671", "#text": "DECRET96-1194", "@sens": "cible", "@cidtexte": "JORFTEXT000000379671", "@nortexte": "BUDB9610099D", "@numtexte": "96-1194", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000747024", "#text": "DECRET96-1195", "@sens": "cible", "@cidtexte": "JORFTEXT000000747024", "@nortexte": "BUDB9610100D", "@numtexte": "96-1195", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000379672", "#text": "DECRET96-1196", "@sens": "cible", "@cidtexte": "JORFTEXT000000379672", "@nortexte": "BUDB9610101D", "@numtexte": "96-1196", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000747060", "#text": "DECRET96-1197", "@sens": "cible", "@cidtexte": "JORFTEXT000000747060", "@nortexte": "BUDB9610102D", "@numtexte": "96-1197", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000379673", "#text": "DECRET96-1199", "@sens": "cible", "@cidtexte": "JORFTEXT000000379673", "@nortexte": "BUDB9610104D", "@numtexte": "96-1199", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380831", "#text": "DECRET96-1200", "@sens": "cible", "@cidtexte": "JORFTEXT000000380831", "@nortexte": "BUDB9610105D", "@numtexte": "96-1200", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000198813", "#text": "DECRET96-1201", "@sens": "cible", "@cidtexte": "JORFTEXT000000198813", "@nortexte": "BUDB9610106D", "@numtexte": "96-1201", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000199279", "#text": "DECRET96-1202", "@sens": "cible", "@cidtexte": "JORFTEXT000000199279", "@nortexte": "BUDB9610107D", "@numtexte": "96-1202", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000198808", "#text": "DECRET96-1203", "@sens": "cible", "@cidtexte": "JORFTEXT000000198808", "@nortexte": "BUDB9610108D", "@numtexte": "96-1203", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380832", "#text": "DECRET96-1204", "@sens": "cible", "@cidtexte": "JORFTEXT000000380832", "@nortexte": "BUDB9610109D", "@numtexte": "96-1204", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000747061", "#text": "DECRET96-1205", "@sens": "cible", "@cidtexte": "JORFTEXT000000747061", "@nortexte": "BUDB9610110D", "@numtexte": "96-1205", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000198809", "#text": "DECRET96-1206", "@sens": "cible", "@cidtexte": "JORFTEXT000000198809", "@nortexte": "BUDB9610111D", "@numtexte": "96-1206", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380864", "#text": "DECRET96-1207", "@sens": "cible", "@cidtexte": "JORFTEXT000000380864", "@nortexte": "BUDB9610112D", "@numtexte": "96-1207", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380865", "#text": "DECRET96-1208", "@sens": "cible", "@cidtexte": "JORFTEXT000000380865", "@nortexte": "BUDB9610113D", "@numtexte": "96-1208", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000563509", "#text": "DECRET96-1209", "@sens": "cible", "@cidtexte": "JORFTEXT000000563509", "@nortexte": "BUDB9610114D", "@numtexte": "96-1209", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000198784", "#text": "DECRET96-1210", "@sens": "cible", "@cidtexte": "JORFTEXT000000198784", "@nortexte": "BUDB9610115D", "@numtexte": "96-1210", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000747062", "#text": "DECRET96-1211", "@sens": "cible", "@cidtexte": "JORFTEXT000000747062", "@nortexte": "BUDB9610116D", "@numtexte": "96-1211", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380866", "#text": "DECRET96-1212", "@sens": "cible", "@cidtexte": "JORFTEXT000000380866", "@nortexte": "BUDB9610117D", "@numtexte": "96-1212", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000746663", "#text": "DECRET96-1213", "@sens": "cible", "@cidtexte": "JORFTEXT000000746663", "@nortexte": "BUDB9610118D", "@numtexte": "96-1213", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380867", "#text": "DECRET96-1214", "@sens": "cible", "@cidtexte": "JORFTEXT000000380867", "@nortexte": "BUDB9610119D", "@numtexte": "96-1214", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000198811", "#text": "DECRET96-1215", "@sens": "cible", "@cidtexte": "JORFTEXT000000198811", "@nortexte": "BUDB9610120D", "@numtexte": "96-1215", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000563477", "#text": "DECRET96-1216", "@sens": "cible", "@cidtexte": "JORFTEXT000000563477", "@nortexte": "BUDB9610121D", "@numtexte": "96-1216", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380033", "#text": "DECRET96-1217", "@sens": "cible", "@cidtexte": "JORFTEXT000000380033", "@nortexte": "BUDB9610122D", "@numtexte": "96-1217", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380032", "#text": "DECRET96-1218", "@sens": "cible", "@cidtexte": "JORFTEXT000000380032", "@nortexte": "BUDT9616238D", "@numtexte": "96-1218", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000701084", "#text": "Décret n°96-1198 du 30 décembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000701084", "@nortexte": "BUDB9610103D", "@numtexte": "96-1198", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "LEGITEXT000005622506", "#text": "Loi n°96-1181 du 30 décembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319643", "@num": "1", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319652", "@num": "10", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319758", "@num": "102", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 102 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319759", "@num": "103", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 103 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319760", "@num": "104", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 104 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319761", "@num": "105", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 105 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319762", "@num": "106", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 106 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319763", "@num": "107", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 107 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319764", "@num": "108", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 108 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319766", "@num": "109", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 109 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319653", "@num": "11", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319767", "@num": "110", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 110 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319768", "@num": "111", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 111 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319769", "@num": "112", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 112 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319772", "@num": "115", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 115 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319775", "@num": "117", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 117 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319654", "@num": "12", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319780", "@num": "122", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 122 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319782", "@num": "124", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 124 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319785", "@num": "126", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 126 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319787", "@num": "128", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 128 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319789", "@num": "129", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 129 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319794", "@num": "134", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319796", "@num": "136", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319798", "@num": "138", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 138 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319656", "@num": "14", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319660", "@num": "17", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319665", "@num": "22", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319674", "@num": "30", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319679", "@num": "34", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319679", "@num": "34", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319680", "@num": "35", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 35 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319682", "@num": "37", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319684", "@num": "39", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319685", "@num": "40", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 40 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319686", "@num": "41", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319687", "@num": "42", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 42 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319687", "@num": "42", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 42 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319692", "@num": "46", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 46 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319693", "@num": "47", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319694", "@num": "48", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319695", "@num": "49", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 49 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319698", "@num": "51", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 51 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319700", "@num": "52", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 52 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319700", "@num": "52", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 52 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319701", "@num": "53", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 53 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319702", "@num": "54", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 54 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319702", "@num": "54", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 54 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319703", "@num": "55", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 55 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319703", "@num": "55", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 55 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319704", "@num": "56", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 56 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319705", "@num": "57", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 57 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319706", "@num": "58", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 58 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319706", "@num": "58", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 58 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319707", "@num": "59", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 59 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319708", "@num": "60", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 60 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319710", "@num": "62", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 62 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319711", "@num": "63", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 63 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319712", "@num": "64", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 64 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319712", "@num": "64", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 64 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319717", "@num": "66", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 66 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319718", "@num": "67", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 67 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319719", "@num": "68", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 68 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319720", "@num": "69", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 69 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319721", "@num": "70", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 70 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319722", "@num": "71", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 71 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319723", "@num": "72", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 72 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319727", "@num": "74", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 74 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319727", "@num": "74", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 74 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319728", "@num": "75", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 75 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319728", "@num": "75", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 75 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319729", "@num": "76", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 76 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319729", "@num": "76", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 76 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319730", "@num": "77", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 77 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319730", "@num": "77", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 77 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319731", "@num": "78", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 78 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319733", "@num": "80", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 80 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319736", "@num": "82", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319738", "@num": "84", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 84 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319742", "@num": "88", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 88 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319752", "@num": "97", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 97 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319753", "@num": "98", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 98 (V)", "@sens": "cible", "@cidtexte": 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"JORFTEXT000000747842", "@nortexte": "AGRS9700228D", "@numtexte": "97-163", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-24" }, { "@id": "JORFTEXT000000381639", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000381639", "@nortexte": "ECOT9710296A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-14" }, { "@id": "JORFTEXT000000565197", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000565197", "@nortexte": "ECOT9710297A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-27" }, { "@id": "JORFTEXT000000199766", "#text": "CIRCULAIRE", "@sens": "cible", "@cidtexte": "JORFTEXT000000199766", "@nortexte": "ECOT9700002C", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1997-01-22" }, { "@id": "JORFTEXT000000199707", "#text": "DECRET97-237", "@sens": "cible", "@cidtexte": "JORFTEXT000000199707", "@nortexte": "BUDF9720717D", 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"@num": "57", "#text": "Loi - art. 57 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000870710", "#text": "Arrêté du 31 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000870710", "@nortexte": "ECOT9710319A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-12-31" }, { "@id": "JORFTEXT000000203891", "#text": "DECRET98-35", "@sens": "cible", "@cidtexte": "JORFTEXT000000203891", "@nortexte": "MCCK9700704D", "@numtexte": "98-35", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-01-14" }, { "@id": "JORFTEXT000000387527", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000387527", "@nortexte": "ECOT9810325A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-01-20" }, { "@id": "JORFTEXT000000374346", "#text": "DECRET98-127", "@sens": "cible", "@cidtexte": "JORFTEXT000000374346", "@nortexte": "ECOF9700034D", "@numtexte": "98-127", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-03-04" }, { "@id": "JORFTEXT000000374640", "#text": "DECRET98-132", "@sens": "cible", "@cidtexte": "JORFTEXT000000374640", "@nortexte": "ECOI9800074D", "@numtexte": "98-132", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-03-02" }, { "@id": "JORFTEXT000000374929", "#text": "DECRET98-152", "@sens": "cible", "@cidtexte": "JORFTEXT000000374929", "@nortexte": "MENF9800379D", "@numtexte": "98-152", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-03-09" }, { "@id": "JORFTEXT000000556075", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000556075", "@nortexte": "INTB9800136A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-24" }, { "@id": "JORFTEXT000000557848", "#text": "DECRET98-684", "@sens": "cible", "@cidtexte": "JORFTEXT000000557848", "@nortexte": "MCCK9800344D", "@numtexte": "98-684", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-30" }, { "@id": "LEGIARTI000006507765", "@num": "3", "#text": "Décret n°98-693 du 30 juillet 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000374521", "@nortexte": "EQUH9800649D", "@numtexte": "98-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-30" }, { "@id": "JORFTEXT000000574605", "#text": "DECRET98-1107", "@sens": "cible", "@cidtexte": "JORFTEXT000000574605", "@nortexte": "MESF9811019D", "@numtexte": "98-1107", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-08" }, { "@id": "JORFTEXT000000209044", "#text": "LOI98-1266", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320374", "@num": "74", "#text": "Loi - art. 74 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000393516", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000393516", "@nortexte": "INTB9900094A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-02-22" }, { "@id": "JORFTEXT000000211447", "#text": "DECRET99-609", "@sens": "cible", "@cidtexte": "JORFTEXT000000211447", "@nortexte": "EQUU9900607D", "@numtexte": "99-609", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-07-09" }, { "@id": "LEGIARTI000006320588", "@num": "55", "#text": "Loi - art. 55 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000764773", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000764773", "@nortexte": "INTB0000233A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-04-14" }, { "@id": "JORFTEXT000000584190", "#text": "Décret2000-853", "@sens": "cible", "@cidtexte": "JORFTEXT000000584190", "@nortexte": "ECOA9920112D", "@numtexte": "2000-853", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-09-01" }, { "@id": "JORFTEXT000000574488", "#text": "Ordonnance2000-1223", "@sens": "cible", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098P", "@typelien": "MODIFIE", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000220595", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000591983", "#text": "Décret2001-1030", "@sens": "cible", "@cidtexte": "JORFTEXT000000591983", "@nortexte": "MCCK0100484D", "@numtexte": "2001-1030", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-06" }, { "@id": "JORFTEXT000000415170", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000415170", "@nortexte": "MCCK0300583A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-09-02" }, { "@id": "LEGIARTI000006758841", "@num": "9", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006322465", "@num": "51", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000021642132", "@num": "51", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFTEXT000000240662", "#text": "Décret2006-430", "@sens": "cible", "@cidtexte": "JORFTEXT000000240662", "@nortexte": "INTB0600071D", "@numtexte": "2006-430", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-04-13" }, { "@id": "LEGIARTI000006307307", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308133", "@num": "125-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312060", "@num": "1384 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1384 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307911", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307910", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307941", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306410", "@num": "1594 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594 K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308020", "@num": "160", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 160 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308339", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303136", "@num": "199 terdecies-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 terdecies-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308725", "@num": "220 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309309", "@num": "257", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 257 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304349", "@num": "278 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 278 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304418", "@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": "LEGIARTI000006305057", "@num": "446 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 446 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310112", "@num": "575 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307113", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307156", "@num": "92 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740291", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740289", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740290", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740292", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741887", "@num": "L241-2", "#text": "Code de la sécurité sociale. - art. L241-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741886", "@num": "L241-2", "#text": "Code de la sécurité sociale. - art. L241-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648468", "@num": "L351-24", "#text": "Code du travail - art. L351-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648467", "@num": "L351-24", "#text": "Code du travail - art. L351-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648466", "@num": "L351-24", "#text": "Code du travail - art. L351-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648469", "@num": "L351-24", "#text": "Code du travail - art. L351-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649418", "@num": "L442-2", "#text": "Code du travail - art. L442-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649417", "@num": "L442-2", "#text": "Code du travail - art. L442-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651948", "@num": "L221-21", "#text": "Code monétaire et financier - art. L221-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583627", "@num": "L361-5", "#text": "Code rural - art. L361-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°96-1181 du 30 décembre 1996", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "LOI DE FINANCES POUR 1997", "BUDGET 1997", "CODE GENERAL DES IMPOTS", "CGI", "CODE DU TRAVAIL", "CODE DE LA CONSTRUCTION", "CODE GENERAL DES COLLECTIVITES TERRITORIALES", "CGCT", "LIVRE DES PROCEDURES FISCALES", "CODE DE LA SECURITE SOCIALE", "CODE RURAL", "CODE DES DOUANES", "CONSEIL CONSTITUTIONNEL", "NON CONFORMITE A LA CONSTITUTION", "IMPOT", "RESSOURCE", "EQUILIBRE FINANCIER", "FISCALITE", "BUDGET GENERAL", "BUDGET ANNEXE", "COMPTE SPECIAL DU TRESOR", "CST", "PROJET DE LOI" ] }, "TITREFULL": "LOI de finances pour 1997 (n° 96-1181 du 30 décembre 1996) (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000380034", "NOR": "ECOX9600105L", "NUM": "96-1181", "DATE_PUBLI": "1996-12-31", "DATE_TEXTE": "1996-12-30", "ORIGINE_PUBLI": "JORF n°304 du 31 décembre 1996", "PAGE_DEB_PUBLI": 19490, "PAGE_FIN_PUBLI": 19969 } }, "META_COMMUN": { "ID": "JORFTEXT000000380034", "URL": "texte/version/JORF/TEXT/00/00/00/38/00/JORFTEXT000000380034.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1996/12/30/ECOX9600105L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9961181", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1996/12/30/96-1181/jo/texte" } } }, "VISAS": { "CONTENU": "L'Assemblée nationale et le Sénat ont adopté,
Vu la décision du Conseil constitutionnel no 96-385 DC en date du 30 décembre 1996,
Le Président de la République promulgue la loi dont la teneur suit :
\n

Première partie

CONDITIONS GENERALES

DE L'EQUILIBRE FINANCIER

\n
\n

TITRE Ier

DISPOSITIONS RELATIVES AUX RESSOURCES

\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 30 décembre 1996.
\n

(En millions

de francs)

......................................................
271,3 ......................................................
2 381,5 ......................................................
3 319,7 ......................................................
1 104,9 ......................................................
2 144,9 ......................................................
267,2 ......................................................
784,6 Société de télévision du savoir, de la formation et de l'emploi : La Cinquième......
647,9 ......................................................
10 922,0 Est approuvé, pour l'exercice 1997, le produit attendu des recettes des sociétés du secteur public de la communication audiovisuelle provenant de la publicité, pour un montant total de 4 000 millions de francs hors taxes.
\n
Jacques Chirac Par le Président de la République :
\n

Le Premier ministre,

Alain Juppé

Le ministre de l'économie et des finances,
Jean Arthuis

Le ministre délégué au budget,

porte-parole du Gouvernement,

Alain Lamassoure

\n
" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000380034", "cible": true, "cidtexte": "JORFTEXT000000380034", "id": "LEGIARTI000006319656", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006319656", "liens_entrants": true }

Article 14 AUTONOME VIGUEUR, en vigueur depuis le 31/12/1996 (LOI de finances pour 1997 (n° 96-1181 du 30 décembre 1996) (1))