{ "article": { "LEGIARTI000006319752": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "97", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1996-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006319752", "URL": "article/LEGI/ARTI/00/00/06/31/97/LEGIARTI000006319752.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEHPXXXXXX097AAXXXXXXAA" } }, "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": "JORFTEXT000000740099", "#text": "Décret 97-1158 1997-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000740099", "@nortexte": "ECOF9720752D", "@numtexte": "97-1158", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-17" }, { "@id": "LEGIARTI000006307307", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@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": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1998-05-27 5I-4-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147494", "@fin": "2999-01-01", "#text": "1 : Réforme de l'impôt sur le revenu", "@debut": "1996-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134117", "@fin": "2999-01-01", "#text": "A : Mesures fiscales", "@debut": "1996-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114739", "@fin": "2999-01-01", "#text": "Titre II : Dispositions permanentes", "@debut": "1996-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084596", "@fin": "2999-01-01", "#text": "Deuxième partie : Moyens des services et dispositions spéciales", "@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", "@num_parution_jo": "0304" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319752", "@fin": "2999-01-01", "@num": "97", "@etat": "VIGUEUR", "@debut": "1996-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A compter du 1er janvier 1998 :
\n
I. à III. Paragraphes modificateurs
\n
IV. - Un décret fixe les modalités d'application du présent article.
" } }, "LEGIARTI000006307307": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006307307", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307307.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAM" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis 1, 125 B, 158 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 duodecies A à 41 duodecies H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 6 quater, 6 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001311021", "@num": "5", "#text": "Ordonnance n°58-966 du 16 octobre 1958 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000517358", "@numtexte": "58-966", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-16" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@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. 97 IV", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319752", "@num": "97", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 97 (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": "JORFTEXT000000740099", "#text": "Décret 97-1158 1997-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000740099", "@nortexte": "ECOF9720752D", "@numtexte": "97-1158", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-17" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@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": "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": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@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": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051200695", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213183", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351315", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351336", "@num": "188-0 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188-0 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042369846", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300243", "@num": "6 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 76-79 1976-01-26", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1994-12-26 5I-1-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1996-07-23 5I-3-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215935", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (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": "LEGISCTA000006197443", "@fin": "1999-03-31", "#text": "4 ter : Prélèvement sur les produits de placement à revenu fixe.", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "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": "LEGIARTI000006307295", "@fin": "1979-12-22", "@num": "125 A", "@etat": "MODIFIE", 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916584", "@fin": "2009-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300458", "@fin": "2009-01-10", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096607", "@fin": "2010-03-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657805", "@fin": "2010-05-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200986", "@fin": "2010-07-29", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658398", "@fin": "2011-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377919", "@fin": "2012-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091689", "@fin": "2013-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946479", "@fin": "2013-06-07", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518306", "@fin": "2018-01-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428060", "@fin": "2018-12-01", "@num": "125 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": 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I. Sous réserve des dispositions du 1 de l'article 119 bis et de l'article 125 B, les personnes physiques qui bénéficient d'intérêts, arrérages et produits de toute nature de fonds d'Etat, obligations, titres participatifs, bons et autres titres de créances, dépôts, cautionnements et comptes courants, dont le débiteur est domicilié ou établi en France, peuvent opter pour leur assujettissement à un prélèvement qui libère les revenus auxquels il s'applique de l'impôt sur le revenu.

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La retenue à la source éventuellement opérée sur ces revenus est imputée sur le prélèvement.

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Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

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II. Pour les catégories de placements définies par arrêté du ministre de l'économie et des finances (1), le débiteur peut offrir au public des placements dont les produits sont, dans tous les cas, soumis au prélèvement libératoire sauf, si le créancier est une personne physique, option expresse de sa part pour l'imposition de droit commun.

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II bis. Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par l'article 5 modifié de l'ordonnance n° 58-966 du 16 octobre 1958 et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962 (2).

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Il est assis sur le tiers de ces produits.

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III. Le prélèvement est obligatoirement applicable aux revenus visés ci-dessus qui sont encaissés par des personnes n'ayant pas en France leur domicile fiscal ; la même disposition s'applique aux revenus qui sont payés hors de France ou qui sont encaissés par des personnes morales n'ayant pas leur siège social en France.

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Toutefois, ce prélèvement n'est pas applicable aux intérêts des obligations émises à compter du 1er octobre 1984 par un débiteur domicilié ou établi en France lorsque le bénéficiaire effectif de ces intérêts justifie, auprès du débiteur ou de la personne qui en assure le paiement, qu'il a son domicile fiscal ou son siège hors du territoire de la République française, de Monaco ou d'un Etat dont l'institut d'émission est lié au Trésor français par un compte d'opération monétaire.

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De même, le prélèvement obligatoire n'est pas applicable aux produits des titres de créances mentionnés au 1° bis du III bis du présent article.

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III bis. Le taux du prélèvement est fixé :

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1° A 15 % pour les produits d'obligations négociables et de titres participatifs (3).

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Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux et aux produits capitalisés sur un plan d'épargne populaire dont la durée est égale ou supérieure à 4 ans ; il est fixé à 35 p. 100 pour les produits capitalisés sur un plan d'épargne populaire dont la durée est inférieure à quatre ans ;

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1° bis A 15 p. 100 pour les produits des titres de créances négociables sur un marché réglementé en application d'une disposition législative particulière et non susceptibles d'être cotés (3).

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2° A un tiers pour les produits des bons du Trésor sur formules, des bons d'épargne des PTT ou de la Poste, des bons de la caisse nationale du crédit agricole, des bons de caisse du crédit mutuel, des bons à cinq ans du crédit foncier de France, des bons émis par les groupements régionaux d'épargne et de prévoyance, des bons de la caisse nationale de l'énergie et des bons de caisse des établissements de crédit, sous réserve que ces titres aient été émis avant le 1er juin 1978 ;

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3° A 40 % pour les produits des bons énumérés au 2° qui ont été émis entre le 1er juin 1978 et la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 et pour les produits des autres placements courus antérieurement au 1er janvier 1980 ;

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4° A 38 % pour les produits des bons et titres émis à compter de la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 et avant le 1er janvier 1983 lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale,

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et à 42 % lorsque cette condition n'est pas remplie ;

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5° A 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

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6° A 45 % pour les produits des bons et titres émis à compter du 1er janvier 1983, à 35 p. 100 pour les produits des bons et titres émis à compter du 1er janvier 1990 et à 15 p. 100 pour les produits de ceux émis à compter du 1er janvier 1995, lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale, et à 50 % lorsque cette condition n'est pas remplie ;

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7° A 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983, à 35 p. 100 pour les produits de placements courus à partir du 1er janvier 1990 et à 15 p. 100 pour les produits des placements courus à partir du 1er janvier 1995 ;

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8° A 15 p. 100 pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 p. 100 (3).

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Le taux de 35 p. 100 est remplacé par celui de 15 p. 100 lorsque le boni est réparti à compter du 1er janvier 1995.

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((9° à 15 p. 100 pour les produits des bons et titres énumérés au 2° émis à compter du 1er janvier 1998 lorsque le souscripteur et le bénéficiaire, s'il est différent, ont autorisé, lors de la souscription, l'établissement auprès duquel les bons ou titres ont été souscrits à communiquer leur identité et leur domicile fiscal à l'administration fiscale et à condition que le bon ou titre n'ait pas été cédé,

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((et à 50 p. 100 lorsque l'une de ces conditions n'est pas remplie.

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((Un décret fixe les conditions d'application du présent 9°)) (M).

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IV. L'option pour le prélèvement est subordonnée :

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a. En ce qui concerne les produits d'obligations, à la condition que l'emprunt ait été émis dans des conditions approuvées par le ministre de l'économie et des finances et que le capital et les intérêts ne fassent pas l'objet d'une indexation (4).

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b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

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c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation.

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V. Le caractère libératoire du prélèvement ne peut être invoqué pour les produits qui sont pris en compte pour la détermination du bénéfice imposable d'une entreprise industrielle, commerciale, artisanale ou agricole, ou d'une profession non commerciale.

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VI. Les modalités et conditions d'application du présent article sont fixées par décret (5).

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(1) Annexe IV, art. 6 quater et 6 quinquies.

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(2) Voir décret n° 76-79 du 26 janvier 1976 (J.O. du 29).

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(3) Taux applicable aux produits encaissés à compter du 1er janvier 1990.

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(M) Modification de la loi 96-1181, pour les bons et contrats émis à compter du 1er janvier 1998.

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(4) Cette disposition est applicable aux produits encaissés à compter du 1er janvier 1996.

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(5) Annexe III, art. 41 duodecies A à 41 duodecies H.

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" } }, "LEGIARTI000006308133": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125-0 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006308133", "URL": "article/LEGI/ARTI/00/00/06/30/81/LEGIARTI000006308133.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ABXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 125 A, 1764, 242 ter, 1768 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000380034", "#text": "Loi 96-1181 1996-12-30 art. 97 IV", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319752", "@num": "97", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 97 (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": "JORFTEXT000000740099", "#text": "Décret 97-1158 1997-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000740099", "@nortexte": "ECOF9720752D", "@numtexte": "97-1158", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-17" }, { "@id": "LEGIARTI000006322121", "@num": "39", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000028447403", "@num": "1", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000042910964", "@num": "9", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 9 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000044990058", "@num": "3", "#text": "ORDONNANCE n°2014-696 du 26 juin 2014 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029140170", "@nortexte": "FCPT1411027R", "@numtexte": "2014-696", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-06-26" }, { "@id": "LEGIARTI000031115569", "@num": "2", "#text": "DÉCRET n°2015-1092 du 28 août 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000031113472", "@nortexte": "FCPT1511839D", "@numtexte": "2015-1092", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-08-28" }, { "@id": "LEGIARTI000032133058", "@num": "2", "#text": "Décret n°2016-210 du 26 février 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032112672", "@nortexte": "AFSA1528658D", "@numtexte": "2016-210", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-26" }, { "@id": "LEGIARTI000047819215", "@num": "Annexe 2-3", "#text": "Code de l'action sociale et des familles - art. 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"@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061098", "@fin": "2016-01-01", "@num": "125-0 A", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029099014", "@fin": "2014-12-30", "@num": "125-0 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030065150", "@fin": "2018-01-01", "@num": "125-0 A", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428079", "@fin": "2018-01-03", "@num": "125-0 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036500811", "@fin": "2018-12-01", "@num": "125-0 A", "@etat": "MODIFIE", "@debut": "2018-01-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526815", "@fin": "2019-05-24", "@num": "125-0 A", "@etat": "MODIFIE", "@debut": "2018-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038611176", "@fin": "2019-10-01", "@num": "125-0 A", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836732", "@fin": "2020-01-01", "@num": "125-0 A", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464342", "@fin": "2022-01-01", "@num": "125-0 A", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044989424", "@fin": "2999-01-01", "@num": "125-0 A", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les produits attachés aux bons ou contrats de capitalisation ainsi qu'aux placements de même nature sont, lors du dénouement du contrat, soumis à l'impôt sur le revenu (1).
\n
Les produits en cause sont constitués par la différence entre les sommes remboursées au bénéficiaire et le montant des primes versées.
\n
II. Les dispositions de l'article 125 A, à l'exception du IV de cet article, sont applicables aux produits prévus au I. Le taux du prélèvement est fixé :
\n
1° Lorsque le bénéficiaire des produits révèle son identité et son domicile fiscal dans les conditions prévues à l'article 125 A III bis 4° :
\n
a. A 45 % lorsque la durée du contrat a été inférieure à deux ans ; ce taux est de 35 p. 100 pour les contrats souscrits à compter du 1er janvier 1990 ;
\n
b. A 25 % lorsque cette durée a été égale ou supérieure à deux ans et inférieure à quatre ans ; ce taux est de 35 p. 100 pour les contrats souscrits à compter du 1er janvier 1990.
\n
c. A 15 % lorsque cette durée a été égale ou supérieure à quatre ans.
\n
Ces produits sont exonérés lorsque la durée du contrat est égale ou supérieure à six ans ; cette durée est portée à huit ans pour les contrats souscrits à compter du 1er janvier 1990.
\n
Ces durées s'entendent, pour les contrats à prime unique et les contrats comportant le versement de primes périodiques régulièrement échelonnées, de la durée effective du contrat et, dans les autres cas, de la durée moyenne pondérée. La disposition relative à la durée moyenne pondérée n'est pas applicable aux contrats conclus à compter du 1er janvier 1990.
\n
Toutefois, les produits en cause sont exonérés, quelle que soit la durée du contrat, lorsque celui-ci se dénoue par le versement d'une rente viagère ou que ce dénouement résulte du licenciement du bénéficiaire des produits ou de sa mise à la retraite anticipée ou de son invalidité ou de celle de son conjoint correspondant au classement dans la deuxième ou troisième catégorie prévue à l'article L. 341-4 du code de la sécurité sociale ;
\n
((1° bis pour les bons ou contrats de capitalisation ainsi que pour les placements de même nature souscrits à compter du 1er janvier 1998, les dispositions du 1° sont applicables lorsque le souscripteur et le bénéficiaire, s'il est différent, ont autorisé, lors de la souscription, l'établissement auprès duquel les bons ou contrats ont été souscrits, à communiquer leur identité et leur domicile fiscal à l'administration fiscale et à condition que le bon ou contrat n'ait pas été cédé.
\n
((Ces dispositions ne concernent pas les bons ou contrats de capitalisation souscrits à titre nominatif par une personne physique lorsque leur transmission entre vifs ou à cause de mort a fait l'objet d'une déclaration à l'administration fiscale ;
\n ((Un décret fixe les modalités d'application du présent 1° bis)) (M)
\n
2° Dans le cas contraire, à 50 %.
\n
III. Le prélèvement est établi, liquidé et recouvré sous les mêmes garanties et sanctions que celui mentionné à l'article 125 A. Les dispositions de l'article 1764 et du 1 des articles 242 ter et 1768 bis sont applicables.
\n
\n
(1) Ces dispositions sont applicables aux bons, contrats ou placements souscrits à compter du 1er janvier 1983.
\n
(M) Modification de la loi 96-1181 pour les bons et contrats émis ou souscrits à compter du 1er janvier 1998.
" } }, "LEGIARTI000006311277": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "990 A", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006311277", "URL": "article/LEGI/ARTI/00/00/06/31/12/LEGIARTI000006311277.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0990ABXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319752", "@num": "97", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 97 (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 n°97-661 du 28 mai 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "JORFTEXT000000740099", "#text": "Décret 97-1158 1997-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000740099", "@nortexte": "ECOF9720752D", "@numtexte": "97-1158", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-17" }, { "@id": "LEGIARTI000051216342", "@num": "28", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000006307295", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308128", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033853283", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311280", "@num": "990 B", "#text": "Code général des impôts, CGI. - art. 990 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298446", "@num": "49 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100779", "@num": "49 I bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517611", "@num": "L561-14-1", "#text": "Code monétaire et financier - art. L561-14-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517592", "@num": "L561-14-2", "#text": "Code monétaire et financier - art. L561-14-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1998-05-27 5I-4-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162963", "@fin": "2018-01-01", "#text": "Section 0I : Prélèvement d'office sur les bons et titres anonymes", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006311273", "@fin": "1987-01-01", "@num": "990 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311274", "@fin": "1988-12-28", "@num": "990 A", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311275", "@fin": "1990-07-14", "@num": "990 A", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311276", "@fin": "1997-04-11", "@num": "990 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311277", "@fin": "2018-01-01", "@num": "990 A", "@etat": "ABROGE", "@debut": "1997-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les bons mentionnés au 2° du III bis de l'article 125 A et les titres de même nature, quelle que soit leur date d'émission, sont, lorsque le détenteur n'autorise pas l'établissement qui assure le paiement des intérêts à communiquer son identité et son domicile fiscal à l'administration fiscale, soumis d'office à un prélèvement. Ce prélèvement est assis sur leur montant nominal.
\n
Les bons et titres mentionnés au 2° du III bis de l'article 125 A ainsi que les bons et contrats de capitalisation mentionnés à l'article 125-0 A et les placements de même nature émis ou souscrits à compter du 1er janvier 1998 sont soumis d'office à un prélèvement assis sur leur montant nominal, lorsque le souscripteur et le bénéficiaire, s'il est différent, n'ont pas autorisé, lors de la souscription, l'établissement auprès duquel les bons, titres ou contrats ont été souscrits à communiquer leur identité et leur domicile fiscal à l'administration fiscale ou lorsque le bon, titre ou contrat a été cédé.
\n
Les dispositions du deuxième alinéa ne sont applicables que si la cession des bons ou contrats de capitalisation souscrits à titre nominatif par une personne physique ne résulte pas d'une transmission entre vifs ou à cause de mort ayant fait l'objet d'une déclaration à l'administration fiscale.
\n
Un décret fixe les modalités d'application des deuxième et troisième alinéas.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006308133", "cible": false, "cidtexte": "JORFTEXT000000380034", "id": "LEGIARTI000006319752", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006307307", "cible": false, "cidtexte": "JORFTEXT000000380034", "id": "LEGIARTI000006319752", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006311277", "cible": false, "cidtexte": "JORFTEXT000000380034", "id": "LEGIARTI000006319752", "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": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000509065", "#text": "Loi n° 88-1201 du 23 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006317735", "@num": "109", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 109 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000166186", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990 (rectificatif)", "@sens": "source", "@cidtexte": "JORFTEXT000000166186", "@nortexte": "ECOX8900115Z", "@numtexte": "89-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000356342", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000178406", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "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": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000563565", "#text": "DECRET96-1248", "@sens": "cible", "@cidtexte": "JORFTEXT000000563565", "@nortexte": "ECOT9610288D", "@numtexte": "96-1248", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006826313", "@num": "9", "#text": "Loi n°96-1237 du 30 décembre 1996 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563529", "@nortexte": "LOGX9600119L", "@numtexte": "96-1237", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000197900", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000197900", "@nortexte": "BUDF9620688A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-31" }, { "@id": "JORFTEXT000000747671", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000747671", "@nortexte": "ECOT9710290A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-01-07" }, { "@id": "LEGITEXT000005622682", "#text": "Arrêté du 15 janvier 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000563649", "@nortexte": "TAST9710097A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-01-15" }, { "@id": "LEGIARTI000006670772", "@num": "1", "#text": "Arrêté du 15 janvier 1997 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563649", "@nortexte": "TAST9710097A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-01-15" }, { "@id": "LEGIARTI000006670773", "@num": "2", "#text": "Arrêté du 15 janvier 1997 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563649", "@nortexte": "TAST9710097A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-01-15" }, { "@id": "LEGIARTI000006670774", "@num": "3", "#text": "Arrêté du 15 janvier 1997 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563649", "@nortexte": "TAST9710097A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-01-15" }, { "@id": "JORFTEXT000000380440", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000380440", "@nortexte": "ECOB9610123A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-31" }, { "@id": "JORFTEXT000000198580", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000198580", "@nortexte": "ECOT9710294A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-04" }, { "@id": "JORFTEXT000000748536", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000748536", "@nortexte": "ECOT9710295A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-07" }, { "@id": "JORFTEXT000000747842", "#text": "DECRET97-163", "@sens": "cible", "@cidtexte": "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", "@numtexte": "97-237", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-14" }, { "@id": "JORFTEXT000000746928", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000746928", "@nortexte": "ECOD9770005A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-27" }, { "@id": "JORFTEXT000000382586", "#text": "DECRET97-271", "@sens": "cible", "@cidtexte": "JORFTEXT000000382586", "@nortexte": "LOGC9700028D", "@numtexte": "97-271", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-21" }, { "@id": "LEGIARTI000006827689", "@num": "Annexe I", "#text": "Décret n°97-271 du 21 mars 1997 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000382586", "@nortexte": "LOGC9700028D", "@numtexte": "97-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-21" }, { "@id": "LEGIARTI000028809471", "@num": "Annexe I", "#text": "Décret n°97-271 du 21 mars 1997 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000382586", "@nortexte": "LOGC9700028D", "@numtexte": "97-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-21" }, { "@id": "LEGIARTI000006827690", "@num": "Annexe I article 1", "#text": "Décret n°97-271 du 21 mars 1997 - art. Annexe I article 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000382586", "@nortexte": "LOGC9700028D", "@numtexte": "97-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-21" }, { "@id": "LEGIARTI000006827694", "@num": "Annexe II", "#text": "Décret n°97-271 du 21 mars 1997 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000382586", "@nortexte": "LOGC9700028D", "@numtexte": "97-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-21" }, { "@id": "JORFTEXT000000198906", "#text": "LOI97-277", "@sens": "cible", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "JORFTEXT000000565141", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000565141", "@nortexte": "ECOT9710299A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-21" }, { "@id": "JORFTEXT000000199475", "#text": "DECRET97-317", "@sens": "cible", "@cidtexte": "JORFTEXT000000199475", "@nortexte": "BUDF9720726D", "@numtexte": "97-317", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-02" }, { "@id": "JORFTEXT000000565563", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000565563", "@nortexte": "ECOT9710301A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-04-07" }, { "@id": "JORFTEXT000000381679", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000381679", "@nortexte": "FPPA9710033A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-19" }, { "@id": "JORFTEXT000000381752", "#text": "DECRET97-437", "@sens": "cible", "@cidtexte": "JORFTEXT000000381752", "@nortexte": "TASE9710328D", "@numtexte": "97-437", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-30" }, { "@id": "JORFTEXT000000748188", "#text": "DECRET97-438", "@sens": "cible", "@cidtexte": "JORFTEXT000000748188", "@nortexte": "TASE9710329D", "@numtexte": "97-438", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-30" }, { "@id": "JORFTEXT000000381712", "#text": "DECRET97-496", "@sens": "cible", "@cidtexte": "JORFTEXT000000381712", "@nortexte": "BUDF9700007D", "@numtexte": "97-496", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-16" }, { "@id": "JORFTEXT000000748922", "#text": "DECRET97-519", "@sens": "cible", "@cidtexte": "JORFTEXT000000748922", "@nortexte": "COMK9704001D", "@numtexte": "97-519", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-15" }, { "@id": "JORFTEXT000000200826", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000200826", "@nortexte": "ECOT9710302A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-14" }, { "@id": "JORFTEXT000000201110", "#text": "DECRET97-535", "@sens": "cible", "@cidtexte": "JORFTEXT000000201110", "@nortexte": "LOGC9700045D", "@numtexte": "97-535", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "JORFTEXT000000566021", "#text": "DECRET97-556", "@sens": "cible", "@cidtexte": "JORFTEXT000000566021", "@nortexte": "BUDF9710029D", "@numtexte": "97-556", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "JORFTEXT000000566855", "#text": "DECRET97-637", "@sens": "cible", "@cidtexte": "JORFTEXT000000566855", "@nortexte": "TASE9710737D", "@numtexte": "97-637", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-31" }, { "@id": "JORFTEXT000000201062", "#text": "DECRET97-666", "@sens": "cible", "@cidtexte": "JORFTEXT000000201062", "@nortexte": "BUDF9720744D", "@numtexte": "97-666", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-31" }, { "@id": "JORFTEXT000000566894", "#text": "DECRET97-668", "@sens": "cible", "@cidtexte": "JORFTEXT000000566894", "@nortexte": "ECOD9770013D", "@numtexte": "97-668", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-31" }, { "@id": "JORFTEXT000000201250", "#text": "DECRET97-675", "@sens": "cible", "@cidtexte": "JORFTEXT000000201250", "@nortexte": "BUDF9700014D", "@numtexte": "97-675", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-31" }, { "@id": "JORFTEXT000000565950", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000565950", "@nortexte": "ECOT9710304A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-06-25" }, { "@id": "JORFTEXT000000384168", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000384168", "@nortexte": "ECOT9710307A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-07-04" }, { "@id": "JORFTEXT000000567244", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000567244", "@nortexte": "ECOT9710308A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-07-09" }, { "@id": "JORFTEXT000000567079", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000567079", "@nortexte": "ECOT9710309A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-07-09" }, { "@id": "JORFTEXT000000383524", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000383524", "@nortexte": "ECOT9710306A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-07-04" }, { "@id": "JORFTEXT000000183265", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000183265", "@nortexte": "ECOT9710310A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-07-29" }, { "@id": "JORFTEXT000000505555", "#text": "Arrêté du 5 septembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000505555", "@nortexte": "ECOT9701313A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-05" }, { "@id": "JORFTEXT000000566583", "#text": "DECRET97-826", "@sens": "cible", "@cidtexte": "JORFTEXT000000566583", "@nortexte": "ECOF9720767D", "@numtexte": "97-826", "@typelien": "APPLICATION", "@naturetexte": 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"DECRET97-1158", "@sens": "cible", "@cidtexte": "JORFTEXT000000740099", "@nortexte": "ECOF9720752D", "@numtexte": "97-1158", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-17" }, { "@id": "JORFTEXT000000569359", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000569359", "@nortexte": "ECOL9700111A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-12-22" }, { "@id": "JORFTEXT000000752739", "#text": "DECRET97-1215", "@sens": "cible", "@cidtexte": "JORFTEXT000000752739", "@nortexte": "ECOT9710292D", "@numtexte": "97-1215", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "JORFTEXT000000204230", "#text": "DECRET97-1216", "@sens": "cible", "@cidtexte": "JORFTEXT000000204230", "@nortexte": "MESE9711704D", "@numtexte": "97-1216", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "JORFTEXT000000753121", "#text": 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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": 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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 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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
" } }, "JORFTEXT000000740099": { "SM": { "CONTENU": "L'ART. 97 DE LA LOI DE FINANCES POUR 1997 (961181 DU 30-12-1996) MODIFIE LE REGIME FISCAL DES PRODUITS DES BONS DE CAISSE,DES BONS DU TRESOR ET DES BONS OU CONTRATS DE CAPITALISATION SOUSCRITS A COMPTER DU 01-01-1998.
POUR CES BONS OU CONTRATS,LE REGIME DE DROIT COMMUN D'IMPOSITION DES PRODUITS (TAXATION DES PRODUITS A UN TAUX PROPORTIONNEL ET LE CAS ECHEANT,EXONERATION DES PRODUITS DES BONS OU CONTRATS DE CAPITALISATION D'UNE DUREE EGALE OU SUPERIEURE A 8 ANS) EST RESERVE A COMPTER DU 01-01-1998 AUX BONS SOUSCRITS DES L'EMISSION SOUS LA FORME NOMINATIVE ET A CONDITION QUE LES BONS OU CONTRATS N'AIENT PAS FAIT L'OBJET D'UNE CESSION A TITRE ONEREUX.
LE PRESENT DECRET A POUR OBJET D'AMENAGER LES OBLIGATIONS DECLARATIVES DES ETABLISSEMENTS FINANCIERS.
LES ART. 1 ET 2 DU DECRET INSTITUENT UNE OBLIGATION POUR LES ETABLISSEMENTS FINANCIERS DE DECLARER SUR L'IMPRIME FISCAL UNIQUE LE DETAIL DES BONS OU CONTRATS NOMINATIFS QUI ONT ETE SOUSCRITS,REMBOURSES OU QUI ONT DONNE LIEU AU PAIEMENTD'INTERETS AU COURS DE L'ANNEE CONSIDEREE.
L'ART. 3 OBLIGE LES ETABLISSEMENTS FINANCIERS A TENIR UN DOCUMENT SUR LEQUEL FIGURENT LES JUSTIFICATIFS DE NATURE A ETABLIR L'EXACTITUDE DES MENTIONS SE RAPPORTANT A CES PLACEMENTS ET FIGURANT SUR L'IMPRIME UNIQUE FISCAL.
L'ART. 4 PREVOIT LA MENTION OBLIGATOIRE SUR LES BONS OU CONTRATS EMIS A COMPTER DU 01-01-1998 DE RENSEIGNEMENTS QUI PERMETTRONT AUX ETABLISSEMENTS FINANCIERS D'EFFECTUER LES RAPPROCHEMENTS ENTRE CES BONS OU CONTRATS ET LE DOCUMENT INSTITUE PAR L'ART. 3.
L'ART. 5 PRECISE QUE CES NOUVELLES DISPOSITIONS SONT APPLICABLES AUX BONS,TITRES OU CONTRATS SOUSCRITS A COMPTER DU 01-01-1998.
NOUVELLE REDACTION DE L'ART. 49-E-I (3°) DE L'ANNEXE III DU CGI.COMPLETE L'ART. 19 G (AL. 2) DE L'ANNEXE III." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000380034", "#text": "Loi n°96-1181 du 30 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "APPLICATION", "@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": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@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": "LEGIARTI000006309174", "@num": "242 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 242 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°97-1158 du 17 décembre 1997", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "ETABLISSEMENT FINANCIER", "BANQUE", "BON DE CAISSE", "BON DU TRESOR", "BON DE CAPITALISATION", "CONTRAT DE CAPITALISATION", "SOUSCRIPTION", "FISCALITE", "REGIME FISCAL", "BON NOMINATIF", "REGIME DE DROIT COMMUN", "OBLIGATION DECLARATIVE", "IMPRIME FISCAL UNIQUE", "DOCUMENT", "JUSTIFICATIF", "MENTION OBLIGATOIRE" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "TITREFULL": "Décret no 97-1158 du 17 décembre 1997 précisant les modalités d'application du 1o bis du II de l'article 125-0 A, du 9o du III bis de l'article 125 A, des articles 242 ter et 990 A du code général des impôts et modifiant l'annexe III à ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000740099", "NOR": "ECOF9720752D", "NUM": "97-1158", "DATE_PUBLI": "1997-12-19", "DATE_TEXTE": "1997-12-17", "ORIGINE_PUBLI": "JORF n°294 du 19 décembre 1997", "PAGE_DEB_PUBLI": 18368, "PAGE_FIN_PUBLI": 191297 } }, "META_COMMUN": { "ID": "JORFTEXT000000740099", "URL": "texte/version/JORF/TEXT/00/00/00/74/00/JORFTEXT000000740099.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9971158" } }, "VISAS": { "CONTENU": "

Le Premier ministre,

Sur le rapport du ministre de l'économie, des finances et de l'industrie,

Vu le code général des impôts, notamment le 1o bis du II de son article 125-0 A, le 9o du III bis de son article 125 A, ses articles 242 ter et 990 A et l'annexe III à ce code ;

Vu l'article 97 de la loi de finances pour 1997 (no 96-1181 du 30 décembre 1996),

Décrète :

" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 17 décembre 1997.

Lionel Jospin

Par le Premier minsitre :

Le ministre de l'économie,

des finances et de l'industrie,

Dominique Strauss-Kahn

Le secrétaire d'Etat au budget,

Christian Sautter

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000380034", "cible": true, "cidtexte": "JORFTEXT000000380034", "id": "LEGIARTI000006319752", "typelien": "CREATION" }, { "texte_version_id": "JORFTEXT000000740099", "cible": true, "cidtexte": "JORFTEXT000000380034", "id": "LEGIARTI000006319752", "typelien": "SPEC_APPLI" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006319752", "liens_entrants": true }

Article 97 AUTONOME VIGUEUR, en vigueur depuis le 31/12/1996 (LOI de finances pour 1997 (n° 96-1181 du 30 décembre 1996) (1))