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I. Paragraphe modificateur
\n
II. - Les dispositions du I sont applicables aux bénéfices réalisés au titre des exercices clos à compter du 31 décembre 1997.
" } }, "LEGIARTI000006307260": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "115 quinquies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006307260", "URL": "article/LEGI/ARTI/00/00/06/30/72/LEGIARTI000006307260.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0115AFXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048902993", "#text": "Décret n°2024-16 du 9 janvier 2024 - art. 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art. 23 (V) JORF 30 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199057", "@fin": "2999-01-01", "#text": "b : Calcul de la masse des revenus distribués", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197208", "@fin": "2999-01-01", "#text": "1 : Produits des actions et parts sociales - Revenus assimilés", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006307254", "@fin": "1988-12-28", "@num": "115 quinquies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307255", "@fin": "1989-12-30", "@num": "115 quinquies", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307256", "@fin": "1990-12-30", "@num": "115 quinquies", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307257", "@fin": "1992-07-04", "@num": "115 quinquies", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307258", "@fin": "1995-10-27", "@num": "115 quinquies", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307259", "@fin": "1998-04-22", "@num": "115 quinquies", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307260", "@fin": "2014-01-01", "@num": "115 quinquies", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448202", "@fin": "2016-01-01", "@num": "115 quinquies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031815510", "@fin": "2020-01-01", "@num": "115 quinquies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467859", "@fin": "2020-07-25", "@num": "115 quinquies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042159010", "@fin": "2999-01-01", "@num": "115 quinquies", "@etat": "VIGUEUR", "@debut": "2020-07-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les bénéfices réalisés en France par les sociétés étrangères sont réputés distribués, au titre de chaque exercice, à des associés n'ayant pas leur domicile fiscal ou leur siège social en France.

\n
\n

Les bénéfices visés au premier alinéa s'entendent du montant total des résultats, imposables ou exonérés, après déduction de l'impôt sur les sociétés.

\n
\n

1. bis (Dispositions sans objet).

\n
\n

2. Toutefois, la société peut demander que la retenue à la source exigible en vertu des dispositions du 1 et de l'article 119 bis 2 fasse l'objet d'une nouvelle liquidation dans la mesure où les sommes auxquelles elle a été appliquée excèdent le montant total de ses distributions effectives.

\n
\n

L'excédent de perception lui est restitué.

\n
\n

Il en est de même dans la mesure où elle justifie que les bénéficiaires de ces distributions ont leur domicile fiscal ou leur siège en France, et qu'elle leur a transféré les sommes correspondant à la retenue (1).

\n
\n

3 Les dispositions du 1 ne s'appliquent pas lorsque la société étrangère remplit les conditions suivantes :

\n
\n

a) Avoir son siège de direction effective dans un Etat membre de la Communauté européenne ;

\n
\n

b) Y être passible de l'impôt sur les sociétés, sans possibilité d'option et sans en être exonérée (2).

\n
\n

(1) Voir Annexe II, art. 380 à 382.

\n
\n

(2) Ces dispositions sont applicables aux bénéfices réalisés au titre des exercices clos à compter du 31 décembre 1997.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006307260", "cible": false, "cidtexte": "JORFTEXT000000753121", "id": "LEGIARTI000006319920", "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. 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": "LEGIARTI000006319920", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006319920", "liens_entrants": true }

Article 23 AUTONOME VIGUEUR, en vigueur depuis le 30/12/1997 (LOI de finances rectificative pour 1997 (n° 97-1239 du 29 décembre 1997) (1))