{ "article": { "LEGIARTI000006319932": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "33", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1997-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006319932", "URL": "article/LEGI/ARTI/00/00/06/31/99/LEGIARTI000006319932.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEHXXXXXXX033AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006302389", "@num": "42 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 42 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307175", "@num": "93", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1998-04-10 4A-6-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-06-18 5G-4-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@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" } ] }, "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": "LEGIARTI000006319932", "@fin": "2999-01-01", "@num": "33", "@etat": "VIGUEUR", "@debut": "1997-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. à II. Paragraphes modificateurs
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III. - Les dispositions du II s'appliquent à compter de l'imposition des revenus de 1997.
" } }, "LEGIARTI000006302389": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "42 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-27", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006302389", "URL": "article/LEGI/ARTI/00/00/06/30/23/LEGIARTI000006302389.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0042ADXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 151 octies, 210 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000505359", "#text": "Décret 55-877 1955-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000505359", "@numtexte": "55-877", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-06-30" }, { "@id": "LEGIARTI000006330509", "@num": "21", "#text": "Décret n°97-663 du 29 mai 1997 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "JORFTEXT000000740653", "#text": "Décret 98-400 1998-05-22", "@sens": "source", "@cidtexte": "JORFTEXT000000740653", "@nortexte": "ECOF9800021D", "@numtexte": "98-400", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-05-22" }, { "@id": "LEGIARTI000034568260", "@num": "3", "#text": "Décret n°2017-698 du 2 mai 2017 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000034566359", "@nortexte": "ECFE1707045D", "@numtexte": "2017-698", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000022330029", "@num": "73 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 73 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765876", "@num": "73 E", "#text": "Code général des impôts, CGI. - art. 73 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597954", "@num": "10 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033289576", "@num": "38 sexdecies OD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies OD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1995-04-25 4A-4-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-04-23 4A-8-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-04-10 4A-6-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006319932", "@num": "33", "#text": "Loi - art. 33 (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": { "TITRE_TM": [ { "@id": "LEGISCTA000006197183", "@fin": "2999-01-01", "#text": "2 : Détermination des bénéfices imposables", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000006302386", "@fin": "1995-10-27", "@num": "42 septies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302387", "@fin": "1997-04-11", "@num": "42 septies", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302388", "@fin": "1998-04-22", "@num": "42 septies", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302389", "@fin": "2004-03-27", "@num": "42 septies", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302390", "@fin": "2006-01-06", "@num": "42 septies", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302391", "@fin": "2022-01-01", "@num": "42 septies", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044988654", "@fin": "2023-01-01", "@num": "42 septies", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046868472", "@fin": "2999-01-01", "@num": "42 septies", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1 Les subventions d'équipement accordées à une entreprise par l'Etat, les collectivités publiques ou tout autre organisme public à raison de la création ou de l'acquisition d'immobilisations déterminées ne sont pas comprises, sur option de l'entreprise, dans les résultats de l'exercice en cours à la date de leur attribution ; dans ce cas, elles sont imposables dans les conditions définies au présent article.
\n
Lorsqu'elles ont été utilisées à la création ou à l'acquisition d'une immobilisation amortissable, ces subventions sont rapportées aux bénéfices imposables en même temps et au même rythme que celui auquel l'immobilisation en cause est amortie. Ce rythme est déterminé, pour chaque exercice, par le rapport existant entre la dotation annuelle aux amortissements pratiquée à la clôture de l'exercice concerné sur le prix de revient de cette immobilisation et ce même prix de revient.
\n
Les subventions affectées à la création ou à l'acquisition d'une immobilisation non amortissable sont rapportées par fractions égales au bénéfice imposable des années pendant lesquelles cette immobilisation est inaliénable aux termes du contrat accordant la subvention ou, à défaut de clause d'inaliénabilité, au bénéfice des dix années suivant celle de l'attribution de la subvention)) ;
\n
La subvention attribuée par l'intermédiaire d'une entreprise de crédit-bail est répartie, par parts égales, sur les exercices clos au cours de la période couverte par le contrat de crédit-bail, à la condition que la décision accordant cette subvention prévoie son reversement immédiat au crédit-preneur.
\n
En cas de cession des immobilisations visées aux deuxième et troisième alinéas, la fraction de la subvention non encore rapportée aux bases de l'impôt est comprise dans le bénéfice imposable de l'exercice au cours duquel cette cession est intervenue. Toutefois, pour les opérations mentionnées au I de l'article 151 octies ou placées sous le régime prévu à l'article 210 A, sur option exercée dans l'acte d'apport ou le traité de fusion, cette fraction est rapportée aux résultats de la société bénéficiaire de l'apport, par parts égales, sur la période mentionnée au troisième alinéa restant à courir à la date de cette opération pour les biens non amortissables, et sur la durée d'amortissement pour les biens amortissables. En cas de cession ultérieure des biens en cause, la fraction de la subvention non encore rapportée au résultat imposable de la société bénéficiaire de l'apport sera comprise dans son bénéfice imposable de l'exercice de cession (1). Ces dispositions s'appliquent en cas de cession ou de résiliation d'un contrat de crédit-bail ; la période mentionnée à la deuxième phrase s'entend alors de celle restant à courir à la date de l'opération concernée jusqu'à l'échéance de ce contrat.
\n
2 Les dispositions du 1 sont applicables aux subventions d'équipement versées à leurs adhérents par les groupements professionnels agréés prévus par le décret n° 55-877 du 30 juin 1955.
\n
\n
(1) Ces dispositions s'appliquent aux apports réalisés à compter du 1er janvier 1997.
\n
" } }, "LEGIARTI000006307175": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "93", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-12-29", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006307175", "URL": "article/LEGI/ARTI/00/00/06/30/71/LEGIARTI000006307175.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0093AAXXXXXAL" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319932", "@num": "33", "#text": "Loi - art. 33 (V) JORF 30 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319959", "@num": "10", "#text": "Loi - art. 10 (V) JORF 31 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000740653", "#text": "Décret 98-400 1998-05-22", "@sens": "source", "@cidtexte": "JORFTEXT000000740653", "@nortexte": "ECOF9800021D", "@numtexte": "98-400", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-05-22" }, { "@id": "LEGIARTI000023801989", "@num": "6", "#text": "Décret n°2011-361 du 1er avril 2011 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023800822", "@nortexte": "JUSC1102647D", "@numtexte": "2011-361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-04-01" }, { "@id": "LEGIARTI000036943249", "@num": "4", "#text": "Arrêté du 18 octobre 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033367703", "@nortexte": "ECFE1625824A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-18" }, { "@id": "LEGIARTI000036942211", "@num": "1", "#text": "Arrêté du 18 mai 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036940454", "@nortexte": "CPAE1735041A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-05-18" }, { "#text": "CGI 199 quater B, 248 B, 39, 100 bis, 83 3°, 93 quater", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000038203465", "@num": "R743-171", "#text": "Code de commerce - art. R743-171 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032078751", "@num": "L382-3", "#text": "Code de la sécurité sociale. - art. L382-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042287114", "@num": "R382-27", "#text": "Code de la sécurité sociale. - art. R382-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045455999", "@num": "R5424-71", "#text": "Code du travail - art. R5424-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099936", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029775566", "@num": "151 sexies", "#text": "Code général des impôts, CGI. - art. 151 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288764", "@num": "154 bis", "#text": "Code général des impôts, CGI. - art. 154 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046674017", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110135", "@num": "202 quater", "#text": "Code général des impôts, CGI. - art. 202 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029626071", "@num": "74-0 E ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 E ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297773", "@num": "41-0 bis B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41-0 bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298389", "@num": "46 terdecies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 terdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298390", "@num": "46 terdecies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 terdecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1997-04-28 5G-6-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-05-29 5G-8-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-07-02 5G-11-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-01-23 5F-6-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-06-18 5G-4-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-10-27 5G-9-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-01-12 5F-9-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-03-03 5G-1-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-05-15 5G-4-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-12-30 5F-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-02-12 5F-10-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-06-07 5G-3-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-08-10 5G-6-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Réponse ministérielle 1999-10-15 5G-7-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197206", "@fin": "2999-01-01", "#text": "B : Détermination des bénéfices imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191576", "@fin": "2999-01-01", "#text": "VI : Bénéfices des professions non commerciales", "@debut": "1979-07-01" } ] }, "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": 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873759", "@fin": "2023-01-01", "@num": "93", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046872511", "@fin": "2999-01-01", "@num": "93", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Le bénéfice à retenir dans les bases de l'impôt sur le revenu est constitué par l'excédent des recettes totales sur les dépenses nécessitées par l'exercice de la profession. Sous réserve des dispositions de l'article 151 sexies, il tient compte des gains ou des pertes provenant soit de la réalisation des éléments d'actif affectés à l'exercice de la profession, soit des cessions de charges ou d'offices, ainsi que de toutes indemnités reçues en contrepartie de la cessation de l'exercice de la profession ou du transfert d'une clientèle (1).
\n
Les dépenses déductibles comprennent notamment :
\n
1° Le loyer des locaux professionnels. Lorsque le contribuable est propriétaire de locaux affectés à l'exercice de sa profession, aucune déduction n'est apportée, de ce chef, au bénéfice imposable.
\n
2° Les amortissements effectués suivant les règles applicables en matière de bénéfices industriels et commerciaux.
\n
3° Les loyers versés en exécution d'un contrat de crédit-bail ou de location portant sur des voitures particulières, à l'exclusion de la part de loyer visée au 4 de l'article 39.
\n
4° Les dépenses exposées pour la tenue de la comptabilité et, éventuellement, pour l'adhésion à une association agréée ne sont pas prises en compte pour la détermination du résultat imposable lorsqu'elles sont supportées par l'Etat du fait de la réduction d'impôt mentionnée à l'article 199 quater B.
\n
5° Les dépenses exposées en vue de l'obtention d'un diplôme ou d'une qualification professionnelle dans la perspective d'une insertion ou d'une conversion professionnelle par les personnes tirant un revenu de la pratique d'un sport.
\n
6° Les loyers versés en exécution d'un contrat de crédit-bail portant sur un immeuble, dans les conditions et limites fixées au 10 de l'article 39 (2).
\n
7° Les droits de mutation à titre gratuit acquittés par les héritiers, donataires ou légataires d'une exploitation, pour la part des droits afférente à cette exploitation, et les intérêts payés en application des dispositions de l'article 1717, pour la même part, dans les conditions prévues au 4° quater du 1 de l'article 39 (3).
\n
1 bis. (Abrogé).
\n
1 ter. Les agents généraux d'assurances et leurs sous-agents peuvent demander que le revenu imposable provenant des commissions versées par les compagnies d'assurances qu'ils représentent, ès qualités, soit déterminé selon les règles prévues en matière de traitements et salaires.
\n
Ce régime est subordonné aux conditions suivantes :
\n
- Les commissions reçues doivent être intégralement déclarées par les tiers ;
\n
- Les intéressés ne doivent pas bénéficier d'autres revenus professionnels, à l'exception de courtages et autres rémunérations accessoires se rattachant directement à l'exercice de leur profession ;
\n
- Le montant brut de ces courtages et rémunérations accessoires ne doit pas excéder 10 % du montant brut des commissions.
\n
La demande doit être adressée au service des impôts du lieu d'exercice de la profession avant le 1er mars de l'année au titre de laquelle l'imposition est établie. L'option demeure valable tant qu'elle n'a pas été expressément dénoncée dans les mêmes conditions.
\n
Les contribuables ayant demandé l'application de ce régime doivent joindre à leur déclaration annuelle un état donnant la ventilation des sommes reçues suivant les parties versantes.
\n
1 quater. Lorsqu'ils sont intégralement déclarés par les tiers, les produits de droits d'auteur perçus par les écrivains et compositeurs sont, sans préjudice de l'article 100 bis, soumis à l'impôt sur le revenu selon les règles prévues en matière de traitements et salaires.
\n
La déduction forfaitaire de 10 % pour frais professionnels, prévue à l'article 83 3°, s'applique au montant brut des droits perçus diminué des cotisations payées au titre des régimes obligatoire et complémentaire obligatoire de sécurité sociale.
\n
En sus de la déduction forfaitaire visée au deuxième alinéa, les écrivains et compositeurs peuvent bénéficier d'une déduction forfaitaire supplémentaire pour frais professionnels dont le taux est fixé à 25 %. Cette déduction supplémentaire est calculée sur le montant brut des droits après application de la déduction forfaitaire pour frais professionnels de 10 %. Elle est limitée à 50 000 F.
\n
Pour l'imposition des revenus des années 1998, 1999 et 2000, la limite de 50 000 F mentionnée au troisième alinéa est respectivement fixée à 30 000 F, 20 000 F et 10 000 F.
\n
2. Dans le cas de concession de licence d'exploitation d'un brevet, ou de cession ou de concession d'un procédé ou formule de fabrication par l'inventeur lui-même, il est appliqué sur les produits d'exploitation ou sur le prix de vente un abattement de 30 % pour tenir compte des frais exposés en vue de la réalisation de l'invention, lorsque les frais réels n'ont pas déjà été admis en déduction pour la détermination du bénéfice imposable, sauf application des dispositions du deuxième alinéa de l'article 93 quater I.
\n
3. (Abrogé).
\n
4. (Transféré sous l'article 93 quater II).
\n
4 bis. (Abrogé).
\n
5. Pour l'application du 1, les parts de sociétés civiles de moyens constituent des éléments affectés à l'exercice de la profession.
\n
6. Les biens acquis à l'échéance des contrats mentionnés au III de l'article 93 quater constituent des éléments d'actif affectés à l'exercice de l'activité non commerciale pour l'application du présent article.
\n
7. Les sommes perçues postérieurement à la cession à titre onéreux par le cédant d'une entreprise individuelle exerçant une activité industrielle, commerciale ou artisanale en raison de son activité au profit du cessionnaire pendant la période de trois mois précédant la cession sont soumises à l'impôt sur le revenu sous déduction d'un abattement de 10 000 F.
\n
Cette disposition s'applique si le cédant est âgé de soixante ans au moins et soixante-cinq ans au plus à la date de la cession et s'il cesse d'exercer une activité de chef d'entreprise (4).
\n
8. Sur demande expresse des contribuables soumis au régime de la déclaration contrôlée qui exercent une activité professionnelle au sens du 1 de l'article 92, les subventions visées à l'article 42 septies ne sont pas comprises dans les résultats de l'année en cours à la date de leur versement. Dans ce cas, elles sont imposables dans les conditions définies par ce dernier article (5).
\n
(1) En ce qui concerne les plus-values réalisées dans le cadre des opérations de nationalisation, voir art. 248 B.
\n
(2) Ces dispositions s'appliquent aux contrats conclus à compter du 1er janvier 1996.
\n
(3) Ces dispositions s'appliquent à compter de l'imposition des revenus de l'année 1997.
\n
(4) Ces dispositions s'appliquent aux cessions intervenues à compter du 1er janvier 1992.
\n
(5) Ces dispositions s'appliquent à compter de l'imposition des revenus de 1997.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006302389", "cible": false, "cidtexte": "JORFTEXT000000753121", "id": "LEGIARTI000006319932", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006307175", "cible": false, "cidtexte": "JORFTEXT000000753121", "id": "LEGIARTI000006319932", "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.

" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006360962", "@num": "1", "#text": "Arrêté du 16 avril 1942 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000825538", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1942-04-16" }, { "@id": "LEGIARTI000006314857", "@num": "8", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006848734", "@num": "1", "#text": "Décret n°49-1077 du 4 août 1949 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000868047", "@numtexte": "49-1077", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-08-04" }, { "@id": "LEGIARTI000006848754", "@num": "3", "#text": "Décret n°49-1077 du 4 août 1949 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000868047", "@numtexte": "49-1077", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-08-04" }, { "@id": "JORFTEXT000000508778", "#text": "Loi n°60-859 du 13 août 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000508778", "@numtexte": "60-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-08-13" }, { "@id": "LEGIARTI000006360000", "@num": "228", "#text": "Décret n°62-1587 du 29 décembre 1962 - 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": "LEGIARTI000006319932", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006319932", "liens_entrants": true }

Article 33 AUTONOME VIGUEUR, en vigueur depuis le 30/12/1997 (LOI de finances rectificative pour 1997 (n° 97-1239 du 29 décembre 1997) (1))