{ "article": { "LEGIARTI000006319914": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "19", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1997-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319914", "URL": "article/LEGI/ARTI/00/00/06/31/99/LEGIARTI000006319914.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEHXXXXXXX019AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000753121", "#text": "Loi 97-1239 1997-12-29 Finances rectificative pour 1997 JORF 30 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006313503", "@num": "1663 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1663 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1998-06-05 5G-2-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134128", "@fin": "2999-01-01", "#text": "I : MESURES CONCERNANT LA FISCALITE.", "@debut": "1997-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114743", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "1997-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084600", "@fin": "2999-01-01", "#text": "Deuxième partie : MOYENS DES SERVICES ET DISPOSITIONS SPECIALES", "@debut": "1997-12-30" } ] }, "@cid": "JORFTEXT000000753121", "@nor": "ECOX9700133L", "@num": "97-1239", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1997 (n° 97-1239 du 29 décembre 1997) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000753121", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 97-1239 du 29 décembre 1997 de Finances rectificative pour 1997", "@debut": "1997-12-30", "@id_txt": "LEGITEXT000005624954", "@c_titre_court": "Loi n° 97-1239 du 29 décembre 1997" } ], "@date_publi": "1997-12-30", "@date_signature": "1997-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319914", "@fin": "2999-01-01", "@num": "19", "@etat": "VIGUEUR", "@debut": "1997-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. - Les dispositions du I s'appliquent à compter de l'imposition des revenus de 1997.
" } }, "LEGIARTI000006313503": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1663 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-09-01", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006313503", "URL": "article/LEGI/ARTI/00/00/06/31/35/LEGIARTI000006313503.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1663ABXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 202 4", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006907119", "@num": "2", "#text": "Loi n° 90-1258 du 31 décembre 1990 - art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000718101", "@nortexte": "JUSX9000026L", "@numtexte": "90-1258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-31" }, { "@id": "LEGIARTI000006319913", "@num": "18", "#text": "Loi - art. 18 (V) JORF 30 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319914", "@num": "19", "#text": "Loi - art. 19 (V) JORF 30 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000033812095", "@num": "202", "#text": "Code général des impôts, CGI. - art. 202 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309131", "@num": "239", "#text": "Code général des impôts, CGI. - art. 239 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307033", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302206", "@num": "8 ter", "#text": "Code général des impôts, CGI. - art. 8 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 2001-06-13 5G-4-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162898", "@fin": "2999-01-01", "#text": "1 : Impôts directs et taxes assimilées. Impôt sur le revenu. Impôt sur les sociétés. Droits et pénalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147232", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133930", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000006313501", "@fin": "1997-04-11", "@num": "1663 bis", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313502", "@fin": "1998-04-22", "@num": "1663 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313503", "@fin": "2024-09-01", "@num": "1663 bis", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047110127", "@fin": "2999-01-01", "@num": "1663 bis", "@etat": "VIGUEUR", "@debut": "2024-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque le contribuable imposé dans les conditions du 1 de l'article 202 devient, dans un délai de trois mois à compter de la date de cessation d'activité, associé d'une société d'exercice libéral mentionnée à l'article 2 de la loi n° 90-1258 du 31 décembre 1990 relative à l'exercice sous forme de sociétés des professions libérales soumises à un statut législatif ou réglementaire ou dont le titre est protégé ou associé d'une société mentionnée aux articles 8 et 8 ter, exerçant une activité libérale, pour y exercer sa profession, le paiement de l'impôt correspondant aux créances acquises visées au premier alinéa du 1 de l'article 202 peut, sur demande expresse et irrévocable de sa part, être fractionné par parts égales, soit sur l'année de cessation et les deux années suivantes, soit sur l'année de cessation et les quatre années suivantes. Le fractionnement donne lieu au paiement de l'intérêt, au taux légal, recouvré dans les mêmes conditions et sous les mêmes garanties et sanctions que l'impôt en principal.
\n
Ces dispositions sont également applicables lorsqu'une société mentionnée aux articles 8 et 8 ter, exerçant une activité libérale, cesse d'être soumise au régime prévu par ces articles du fait d'une option pour le régime applicable aux sociétés de capitaux exercée dans les conditions prévues au 1 de l'article 239. \n
\n
En cas de transfert du domicile hors de France, de décès, de retrait de l'associé de la société ou de non-paiement de l'une des fractions de l'impôt, le solde restant dû, augmenté de l'intérêt couru, est exigible immédiatement.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006313503", "cible": false, "cidtexte": "JORFTEXT000000753121", "id": "LEGIARTI000006319914", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000753121": { "SM": { "CONTENU": "1ERE PARTIE: CONDITIONS GENERALES POUR L'EQUILIBRE FINANCIER (ART. 1 A 7).MODIFICATION DE LA LOI DE FINANCES POUR 1997 (961181 DU 30-12-1996).
2EME PARTIE: MOYENS DES SERVICES ET DISPOSITIONS SPECIALES.
TITRE I: DISPOSITIONS APPLICABLES A L'ANNEE 1997.
I: OPERATIONS A CARACTERE DEFINITIF: A) BUDGET GENERAL (ART. 8 A 10); B) BUDGETS ANNEXES: AUTORISATIONS DE CREDITS DE PROGRAMME ET DES CREDITS DE PAIEMENT SUPPLEMENTAIRES (ART. 11); C) OPERATIONS A CARACTERE DEFINITIF DES COMPTES D'AFFECTATION SPECIALE (ART. 12).
II: OPERATIONS A CARACTERE TEMPORAIRE (ART. 13).
III: AUTRES DISPOSITIONS (ART. 14 ET 15).
TITRE II: DISPOSITIONS PERMANENTES.
I: MESURES CONCERNANT LA FISCALITE: MODIFICATION DU CODE GENERAL DES IMPOTS,DU CODE DES DOUANES,DU CODE DE L'URBANISME (ART. 16 A 34).
II: AUTRES DISPOSITIONS: MODIFICATION DU CODE GENERAL DES IMPOTS,DU CODE DES ASSURANCES,DE L'ART. 13 DE LA LOI 95101 RELATIVE AU RENFORCEMENT DE LA PROTECTION DE L'ENVIRONNEMENT,DE LA LOI 90568 RELATIVE A L'ORGANISATION DU SERVICE PUBLIC DE LA POSTE ET DES TELECOMMUNICATIONS." }, "TP": { "CONTENU": "

(1) Travaux préparatoires : loi no 97-1239.

Assemblée nationale :

Projet de loi no 447 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 456 ;

Avis de M. François Lamy, au nom de la commission de la défense, no 485 ;

Discussion et adoption le 3 décembre 1997.

Sénat :

Projet de loi, adopté par l'Assemblée nationale, no 156 (1997-1998) ;

Rapport de M. Alain Lambert, rapporteur général, au nom de la commission des finances, no 168 (1997-1998) ;

Discussion les 15 et 16 décembre 1997 et adoption le 16 décembre 1997.

Assemblée nationale :

Projet de loi, modifié par le Sénat, no 542 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission mixte paritaire, no 547.

Sénat :

Rapport de M. Jérôme Lambert, rapporteur général, au nom de la commission mixte paritaire, no 178 (1997-1998).

Assemblée nationale :

Projet de loi, modifié par le Sénat, no 542 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 592 ;

Discussion et adoption le 18 décembre 1997.

Sénat :

Projet de loi, adopté avec modifications par l'Assemblée nationale en nouvelle lecture, no 191 (1997-1998) ;

Rapport de M. Jérôme Lambert, rapporteur général, au nom de la commission des finances, no 193 (1997-1998) ;

Discussion et rejet le 18 décembre 1997.

Assemblée nationale :

Projet de loi, rejeté par le Sénat, no 602 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 603 ;

Discussion et adoption le 18 décembre 1997.

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art. 228 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000299367", "@numtexte": "62-1587", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-12-29" }, { "@id": "JORFTEXT000000875180", "#text": "Loi n° 63-1293 du 21 décembre 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000875180", "@numtexte": "63-1293", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-12-21" }, { "@id": "JORFTEXT000000503942", "#text": "Loi n°65-1154 du 30 décembre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000503942", "@numtexte": "65-1154", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-12-30" }, { "@id": "JORFTEXT000000503942", "#text": "Loi n°65-1154 du 30 décembre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000503942", "@numtexte": "65-1154", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-12-30" }, { "@id": "JORFTEXT000000692245", "#text": "Loi n°66-537 du 24 juillet 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000874699", "#text": "Loi n°71-1025 du 24 décembre 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000874699", "@numtexte": "71-1025", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-24" }, { "@id": "JORFTEXT000000888298", "#text": "Loi n°75-633 du 15 juillet 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000888298", "@numtexte": "75-633", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-07-15" }, { "@id": "LEGIARTI000006860005", "@num": "2", "#text": "Arrêté du 14 mars 1978 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000455537", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1978-03-14" }, { "@id": "LEGIARTI000006323457", "@num": "6", "#text": "Décret n°78-1065 du 9 novembre 1978 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000335527", "@numtexte": "78-1065", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-09" }, { "@id": "JORFTEXT000000886458", "#text": "Loi n°78-1239 du 29 décembre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006886427", "@num": "11", "#text": "Arrêté du 3 juillet 1980 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000314535", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1980-07-03" }, { "@id": "JORFTEXT000000705483", "#text": "Loi n°81-734 du 3 août 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000705483", "@numtexte": "81-734", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-08-03" }, { "@id": "LEGIARTI000006273660", "@num": "30", "#text": "Loi n°81-734 du 3 août 1981 - art. 30 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705483", "@numtexte": "81-734", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1981-08-03" }, { "@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": "LEGIARTI000006300145", "@num": "5", "#text": "Loi n°83-675 du 26 juillet 1983 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320196", "@numtexte": "83-675", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-26" }, { "@id": "LEGIARTI000006300130", "@num": "Annexe I", "#text": "Loi n°83-675 du 26 juillet 1983 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320196", "@numtexte": "83-675", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-26" }, { "@id": "JORFTEXT000000504476", "#text": "Loi n°83-967 du 9 novembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000504476", "@numtexte": "83-967", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-11-09" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@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": "JORFTEXT000000687676", "#text": "Loi n°87-1061 du 30 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@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": "JORFTEXT000000322103", "#text": "Loi n°89-936 du 29 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000709056", "#text": "Loi n°89-1007 du 31 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000709056", "@nortexte": "FPPX8900018L", "@numtexte": "89-1007", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-31" }, { "@id": "LEGIARTI000006450772", "@num": "6-1", "#text": "Loi n°89-1007 du 31 décembre 1989 - art. 6-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000709056", "@nortexte": "FPPX8900018L", "@numtexte": "89-1007", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1989-12-31" }, { "@id": "JORFTEXT000000716493", "#text": "Loi n°90-568 du 2 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006420989", "@num": "32-2", "#text": "Loi n° 90-568 du 2 juillet 1990 - art. 32-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006420988", "@num": "32-2", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 32-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006420987", "@num": "32-2", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 32-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "JORFTEXT000000520956", "#text": "Directive Européenne n°90-435 du 23 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000520956", "@nortexte": "390L0435", "@numtexte": "90-435", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1990-07-23" }, { "@id": "JORFTEXT000000356342", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000541388", "#text": "Loi n°92-677 du 17 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000179257", "#text": "Loi n°92-1444 du 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000361895", "#text": "Loi n°93-923 du 19 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000361895", "@nortexte": "ECOX9300080L", "@numtexte": "93-923", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-07-19" }, { "@id": "LEGIARTI000006360917", "@num": "ANNEXE", "#text": "Arrêté du 24 janvier 1994 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000546218", "@nortexte": "DOMP9400007A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-01-24" }, { "@id": "JORFTEXT000000551804", "#text": "Loi n° 95-101 du 2 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000551804", "@nortexte": "ENVX9400049L", "@numtexte": "95-101", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-02" }, { "@id": "JORFTEXT000000551804", "#text": "Loi n° 95-101 du 2 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000551804", "@nortexte": "ENVX9400049L", "@numtexte": "95-101", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-02-02" }, { "@id": "JORFTEXT000000191068", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000193354", "#text": "Loi n°96-314 du 12 avril 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "JORFTEXT000000563052", "#text": "Loi n°96-1093 du 16 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000563052", "@nortexte": "FPPX9600101L", "@numtexte": "96-1093", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-16" }, { "@id": "JORFTEXT000000380034", "#text": "Loi n°96-1181 du 30 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000569300", "#text": "DECRET97-1256", "@sens": "cible", "@cidtexte": "JORFTEXT000000569300", "@nortexte": "ECOB9710080D", "@numtexte": "97-1256", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319893", "@num": "1", "#text": "Loi - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319903", "@num": "10", "#text": "Loi - art. 10 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319904", "@num": "11", "#text": "Loi - art. 11 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319905", "@num": "12", "#text": "Loi - art. 12 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319906", "@num": "13", "#text": "Loi - art. 13 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319908", "@num": "14", "#text": "Loi - art. 14 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319909", "@num": "15", "#text": "Loi - art. 15 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319910", "@num": "16", "#text": "Loi - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319912", "@num": "17", "#text": "Loi - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319913", "@num": "18", "#text": "Loi - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319914", "@num": "19", "#text": "Loi - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319894", "@num": "2", "#text": "Loi - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319918", "@num": "21", "#text": "Loi - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319920", "@num": "23", "#text": "Loi - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319921", "@num": "24", "#text": "Loi - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319921", "@num": "24", "#text": "Loi - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319922", "@num": "25", "#text": "Loi - art. 25 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319922", "@num": "25", "#text": "Loi - art. 25 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319925", "@num": "27", "#text": "Loi - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319925", "@num": "27", "#text": "Loi - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319926", "@num": "28", "#text": "Loi - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319895", "@num": "3", "#text": "Loi - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319930", "@num": "31", "#text": "Loi - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319932", "@num": "33", "#text": "Loi - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319934", "@num": "35", "#text": "Loi - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319937", "@num": "38", "#text": "Loi - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319896", "@num": "4", "#text": "Loi - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319940", "@num": "40", "#text": "Loi - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319941", "@num": "41", "#text": "Loi - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319944", "@num": "42", "#text": "Loi - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319947", "@num": "45", "#text": "Loi - art. 45 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319948", "@num": "46", "#text": "Loi - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319897", "@num": "5", "#text": "Loi - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319898", "@num": "6", "#text": "Loi - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319899", "@num": "7", "#text": "Loi - art. 7 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319901", "@num": "8", "#text": "Loi - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319902", "@num": "9", "#text": "Loi - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGITEXT000005624954", "#text": "Loi n°97-1239 du 29 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "JORFTEXT000000553578", "#text": "DECRET98-84", "@sens": "cible", "@cidtexte": "JORFTEXT000000553578", "@nortexte": "ECOT9891078D", "@numtexte": "98-84", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-02-16" }, { "@id": "LEGITEXT000005625208", "#text": "Décret n°98-84 du 16 février 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000553578", "@nortexte": "ECOT9891078D", "@numtexte": "98-84", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-02-16" }, { "@id": "LEGIARTI000006330765", "@num": "1", "#text": "Décret n°98-84 du 16 février 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000553578", "@nortexte": "ECOT9891078D", "@numtexte": "98-84", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-02-16" }, { "@id": "LEGIARTI000006330765", "@num": "1", "#text": "Décret n°98-84 du 16 février 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000553578", "@nortexte": "ECOT9891078D", "@numtexte": "98-84", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-02-16" }, { "@id": "LEGIARTI000006330767", "@num": "2", "#text": "Décret n°98-84 du 16 février 1998 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000553578", "@nortexte": "ECOT9891078D", "@numtexte": "98-84", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-02-16" }, { "@id": "LEGIARTI000006330768", "@num": "2", "#text": "Décret n°98-84 du 16 février 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000553578", "@nortexte": "ECOT9891078D", "@numtexte": "98-84", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-02-16" }, { "@id": "JORFTEXT000000373924", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000373924", "@nortexte": "ECOT9836674A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-02-19" }, { "@id": "JORFTEXT000000754346", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000754346", "@nortexte": "ECOT9836675A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-02-25" }, { "@id": "JORFTEXT000000387361", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000387361", "@nortexte": "ECOD9870011A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-23" }, { "@id": "LEGITEXT000005625509", "#text": "Arrêté du 23 mars 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000387361", "@nortexte": "ECOD9870011A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-23" }, { "@id": "LEGIARTI000006333413", "@num": "1", "#text": "Arrêté du 23 mars 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387361", "@nortexte": "ECOD9870011A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-23" }, { "@id": "LEGIARTI000006333413", "@num": "1", "#text": "Arrêté du 23 mars 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387361", "@nortexte": "ECOD9870011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-23" }, { "@id": "LEGIARTI000006333414", "@num": "2", "#text": "Arrêté du 23 mars 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387361", "@nortexte": "ECOD9870011A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-23" }, { "@id": "LEGIARTI000006333415", "@num": "3", "#text": "Arrêté du 23 mars 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387361", "@nortexte": "ECOD9870011A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-23" }, { "@id": "LEGIARTI000006333416", "@num": "4", "#text": "Arrêté du 23 mars 1998 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387361", "@nortexte": "ECOD9870011A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-23" }, { "@id": "LEGIARTI000006333417", "@num": "5", "#text": "Arrêté du 23 mars 1998 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387361", "@nortexte": "ECOD9870011A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-23" }, { "@id": "LEGIARTI000006333418", "@num": "6", "#text": "Arrêté du 23 mars 1998 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387361", "@nortexte": "ECOD9870011A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-23" }, { "@id": "LEGIARTI000006333419", "@num": "7", "#text": "Arrêté du 23 mars 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387361", "@nortexte": "ECOD9870011A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-23" }, { "@id": "LEGIARTI000006333419", "@num": "7", "#text": "Arrêté du 23 mars 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387361", "@nortexte": "ECOD9870011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-23" }, { "@id": "JORFTEXT000000571922", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000571922", "@nortexte": "ECOD9870007A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-31" }, { "@id": "JORFTEXT000000571485", "#text": "DECRET98-309", "@sens": "cible", "@cidtexte": "JORFTEXT000000571485", "@nortexte": "ECOF9800001D", "@numtexte": "98-309", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-22" }, { "@id": "LEGIARTI000006616942", "@num": "1", "#text": "Décret n°98-309 du 22 avril 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000571485", "@nortexte": "ECOF9800001D", "@numtexte": "98-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-22" }, { "@id": "JORFTEXT000000740007", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000740007", "@nortexte": "ECOT9836678A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-04-09" }, { "@id": "LEGITEXT000005625688", "#text": "Arrêté du 9 avril 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000740007", "@nortexte": "ECOT9836678A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-04-09" }, { "@id": "LEGIARTI000006768440", "@num": "1", "#text": "Arrêté du 9 avril 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000740007", "@nortexte": "ECOT9836678A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-04-09" }, { "@id": "LEGIARTI000006768440", "@num": "1", "#text": "Arrêté du 9 avril 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000740007", "@nortexte": "ECOT9836678A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-04-09" }, { "@id": "LEGIARTI000006768450", "@num": "2", "#text": "Arrêté du 9 avril 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000740007", "@nortexte": "ECOT9836678A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-04-09" }, { "@id": "LEGIARTI000006768459", "@num": "3", "#text": "Arrêté du 9 avril 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000740007", "@nortexte": "ECOT9836678A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-04-09" }, { "@id": "JORFTEXT000000573481", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000573481", "@nortexte": "ECOT9836683A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-18" }, { "@id": "LEGIARTI000006768589", "@num": "1", "#text": "Arrêté du 18 juin 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000573481", "@nortexte": "ECOT9836683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-18" }, { "@id": "JORFTEXT000000572192", "#text": "LOI98-546", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "JORFTEXT000000392349", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000392349", "@nortexte": "ECOD9850005A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-22" }, { "@id": "JORFTEXT000000574787", "#text": "LOI98-1267", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000761228", "#text": "DECRET99-501", "@sens": "cible", "@cidtexte": "JORFTEXT000000761228", "@nortexte": "ECOF9900021D", "@numtexte": "99-501", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-10" }, { "@id": "JORFTEXT000000577862", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000577862", "@nortexte": "ECOT9936902A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-18" }, { "@id": "JORFTEXT000000396454", "#text": "DECRET99-608", "@sens": "cible", "@cidtexte": "JORFTEXT000000396454", "@nortexte": "EQUA9900470D", "@numtexte": "99-608", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-07-08" }, { "@id": "JORFTEXT000000220595", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000591983", "#text": "Décret2001-1030", "@sens": "cible", "@cidtexte": "JORFTEXT000000591983", "@nortexte": "MCCK0100484D", "@numtexte": "2001-1030", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-06" }, { "@id": "JORFTEXT000000581002", "#text": "LOI2001-1276", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000415170", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000415170", "@nortexte": "MCCK0300583A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-09-02" }, { "@id": "JORFTEXT000000819291", "#text": "Décret2006-1703", "@sens": "cible", "@cidtexte": "JORFTEXT000000819291", "@nortexte": "BUDR0603081D", "@numtexte": "2006-1703", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGITEXT000028751022", "#text": "Arrêté du 28 février 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028749838", "@nortexte": "DEFD1329389A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-02-28" }, { "@id": "JORFTEXT000028749838", "#text": "Arrêté du 28 février 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028749838", "@nortexte": "DEFD1329389A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-02-28" }, { "@id": "LEGIARTI000006293760", "@num": "54", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 54 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299533", "@num": "350 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299539", "@num": "350 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296900", "@num": "65", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 65 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307321", "@num": "131", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 131 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302686", "@num": "133", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 133 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306323", "@num": "1563 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1563 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306326", "@num": "1565 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1565 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308021", "@num": "160", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 160 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311924", "@num": "1647", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313603", "@num": "1693 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1693 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313881", "@num": "1788 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304561", "@num": "302 bis KC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis KC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314362", "@num": "75", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 75 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307157", "@num": "92 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315176", "@num": "L102 AA", "#text": "Livre des procédures fiscales - art. L102 AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315176", "@num": "L102 AA", "#text": "Livre des procédures fiscales - art. L102 AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "INDUSTRIE", "LOI DE FINANCES RECTIFICATIVE POUR 1997", "BUDGET 1997", "CODE GENERAL DES IMPOTS", "CGI", "CODE DES ASSURANCES", "CODE DES DOUANES", "CODE DE L'URBANISME", "EQUILIBRE FINANCIER", "BUDGET GENERAL", "BUDGET ANNEXE", "FISCALITE", "RECETTE FISCALE", "PROJET DE LOI" ] }, "TITREFULL": "LOI de finances rectificative pour 1997 (n° 97-1239 du 29 décembre 1997) (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000753121", "NOR": "ECOX9700133L", "NUM": "97-1239", "DATE_PUBLI": "1997-12-30", "DATE_TEXTE": "1997-12-29", "ORIGINE_PUBLI": "JORF n°302 du 30 décembre 1997", "PAGE_DEB_PUBLI": 19101, "PAGE_FIN_PUBLI": 301297 } }, "META_COMMUN": { "ID": "JORFTEXT000000753121", "URL": "texte/version/JORF/TEXT/00/00/00/75/31/JORFTEXT000000753121.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9971239" } }, "VISAS": { "CONTENU": "

L'Assemblée nationale et le Sénat ont délibéré,

L'Assemblée nationale a adopté,

Le Président de la République promulgue la loi dont la teneur suit :

Première partie

CONDITIONS GENERALES

DE L'EQUILIBRE FINANCIER

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

Fait à Paris, le 29 décembre 1997.

Jacques Chirac

Par le Président de la République :

Le Premier ministre,

Lionel Jospin

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": "JORFTEXT000000753121", "cible": true, "cidtexte": "JORFTEXT000000753121", "id": "LEGIARTI000006319914", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006319914", "liens_entrants": true }

Article 19 AUTONOME VIGUEUR, en vigueur depuis le 30/12/1997 (LOI de finances rectificative pour 1997 (n° 97-1239 du 29 décembre 1997) (1))