{ "article": { "LEGIARTI000006319959": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "10", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1997-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006319959", "URL": "article/LEGI/ARTI/00/00/06/31/99/LEGIARTI000006319959.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEHYXXXXXX010AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000569621", "#text": "Loi 97-1269 1997-12-30 Finances pour 1998, JORF 31 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006296888", "@num": "51", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 51 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300240", "@num": "5", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 5 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301200", "@num": "5 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 5 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307114", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (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 1998-01-23 5F-6-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147515", "@fin": "2999-01-01", "#text": "B : Mesures fiscales", "@debut": "1997-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134130", "@fin": "2999-01-01", "#text": "I : Impôts et revenus autorisés", "@debut": "1997-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114744", "@fin": "2999-01-01", "#text": "Titre I : Dispositions relatives aux ressources", "@debut": "1997-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084601", "@fin": "2999-01-01", "#text": "Première partie : Conditions générales de l'équilibre financier", "@debut": "1997-12-31" } ] }, "@cid": "JORFTEXT000000569621", "@nor": "ECOX9700109L", "@num": "97-1269", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 1998 (n° 97-1269 du 30 décembre 1997) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000569621", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 97-1269 du 30 décembre 1997 de finances pour 1998", "@debut": "1997-12-31", "@id_txt": "LEGITEXT000005624980", "@c_titre_court": "Loi n° 97-1269 du 30 décembre 1997" } ], "@date_publi": "1997-12-31", "@date_signature": "1997-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319959", "@fin": "2999-01-01", "@num": "10", "@etat": "VIGUEUR", "@debut": "1997-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. - L'année 1998 sera mise à profit pour organiser une concertation entre les pouvoirs publics et les professions concernées afin de dégager une solution équitable et durable.
" } }, "LEGIARTI000006296888": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "51", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006296888", "URL": "article/LEGI/ARTI/00/00/06/29/68/LEGIARTI000006296888.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0051AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 50", "@sens": "source", "@typelien": "CITATION" }, { "@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": "LEGIARTI000006320791", "@num": "10", "#text": "Loi - art. 10 (V) JORF 31 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000596281", "#text": "Décret 2002-923 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624827", "@num": "374", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 374 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179349", "@fin": "2999-01-01", "#text": "II : Base de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162238", "@fin": "2999-01-01", "#text": "Section I : Taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146817", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296885", "@fin": "1982-11-05", "@num": "51", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296886", "@fin": "1985-07-12", "@num": "51", "@etat": "MODIFIE", "@debut": "1982-11-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296887", "@fin": "2002-03-31", "@num": "51", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296888", "@fin": "2007-01-01", "@num": "51", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006296889", "@fin": "2999-01-01", "@num": "51", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Sans objet.
\n
2. La taxe à la charge des personnes, associations et organismes visés à l'article 50 est calculée sur le montant total des rémunérations effectivement payées par ces personnes, associations et organismes à l'ensemble de leur personnel - y compris la valeur des avantages en nature - quels que soient l'importance des rémunérations et le lieu du domicile des bénéficiaires.
\n
3. L'assiette de la taxe est constituée par une partie des rémunérations versées, déterminée en appliquant à l'ensemble des rémunérations définies au 2 le rapport existant, au titre de l'année civile précédant celle du paiement desdites rémunérations, entre le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée et le chiffre d'affaires total.
\n
\n
4. Sans objet.
\n
" } }, "LEGIARTI000006300240": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006300240", "URL": "article/LEGI/ARTI/00/00/06/30/02/LEGIARTI000006300240.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0005AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1999-03-15 art. 1 JORF 30 juin 1999", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 2002-06-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006319959", "@num": "10", "#text": "Loi - art. 10 (V) JORF 31 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "#text": "Décret 1936-11-17 art. 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179466", "@fin": "2002-03-31", "#text": "Déduction supplémentaire pour frais professionnels.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162378", "@fin": "2999-01-01", "#text": "Section II : Traitements et salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146900", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133783", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300237", "@fin": "1988-01-22", "@num": "5", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300238", "@fin": "1997-04-11", "@num": "5", "@etat": "MODIFIE", "@debut": "1988-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300239", "@fin": "1999-06-30", "@num": "5", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006300240", "@fin": "2002-03-31", "@num": "5", "@etat": "PERIME", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour la détermination des traitements et salaires à retenir pour le calcul de l'impôt sur le revenu, les contribuables exerçant les professions désignées dans le tableau ci-dessous ont droit à une déduction supplémentaire pour frais professionnels, calculée d'après les taux indiqués audit tableau.
\n
\n
DESIGNATION DES PROFESSIONS : POURCENTAGE DE LA DEDUCTION SUPPLEMENTAIRE.
\n
Artistes dramatiques, lyriques, cinématographiques ou chorégraphiques : 25 %.
\n
Artistes musiciens. Choristes. Chefs d'orchestre. Régisseurs de théâtre : 20 %.
\n
Aviation marchande. Personnel navigant comprenant : pilotes, radios, mécaniciens des compagnies de transports aériens ; pilotes et mécaniciens employés par les maisons de construction d'avions et de moteurs pour l'essai des prototypes ; pilotes moniteurs d'aéro-clubs et des écoles d'aviation civile : 30 %.
\n
Casinos et cercles :
\n
Personnel supportant des frais de représentation et de veillée :
\n 8 %.
\n
Personnel supportant des frais de double résidence : 12 %.
\n
Personnel supportant à la fois des frais de représentation et de veillée et des frais de double résidence : 20 %.
\n
Chauffeurs et receveurs convoyeurs de cars à services réguliers ou occasionnels, conducteurs démonstrateurs et conducteurs convoyeurs des entreprises de construction d'automobiles. Chauffeurs et convoyeurs de transports rapides routiers ou d'entreprises de déménagements par automobiles : 20 %.
\n
Commis des prestataires de services d'investissement qui étaient agréés au 31 décembre 1995 en tant que sociétés de bourse place de Paris. Sur les émoluments variables de toute nature : 20 %.
\n En ce qui concerne les émoluments fixes, la seule déduction applicable est la déduction normale de 10 %.
\n
Couture (personnel des grandes maisons parisiennes de) :
\n
Modélistes : 20 %.
\n
Mannequins : 10 %.
\n
Inspecteurs d'assurances des branches vie, capitalisation et épargne : 30 %.
\n
Internes des hôpitaux de Paris : 20 %.
\n
Journalistes, rédacteurs, photographes, directeurs de journaux. Critiques dramatiques et musicaux : 30 %.
\n
OUVRIERS A DOMICILE RELEVANT DES INDUSTRIES CI-APRES :
\n
. Armurerie et limeurs de cadres de bicyclettes du département de la Loire : 20 %.
\n
. Bonneterie :
\n
- de la région de Ganges (Hérault) :
\n
Travaux de fabrication effectués à l'aide d'un outillage mécanique : 15 %.
\n
Travaux de finition effectués à l'aide d'un outillage mécanique 5 %.
\n
- des départements de l'Aube et de la Loire :
\n
Travaux de fabrication sur métiers : 15 %.
\n
- des départements du Rhône, de l'Ain et de l'Isère (ouvriers bonnetiers) : 15 %.
\n
- du département de Saône-et-Loire : 5 %.
\n
. Broderie :
\n
Brodeurs de la région lyonnaise utilisant des métiers pantographes : 20 %.
\n
Brodeurs du département de l'Aisne : 10 %.
\n
. Cartonnage de la région de Nantua : 5 %.
\n
. Confection et couture en gros pour dames, fillettes et enfants :
\n 5 %.
\n
. Cotonnade de la région du Sud-Est :
\n
Département de l'Ain, de l'Ardèche, de la Drôme, du Gard, de la Haute-Loire, de la Haute-Savoie, de l'Isère, de la Loire, du Puy-de-Dôme, du Rhône, de la Savoie, de Saône-et-Loire et du Vaucluse : Tisseurs sur métiers mécaniques fournissant le matériel nécessaire au tissage : 30 %.
\n
Département du Var : Tricoteurs : 30 %.
\n
. Coutellerie de la région de Thiers (Puy-de-Dôme) :
\n
Emouleurs, polisseurs et trempeurs : 15 %.
\n
. Diamant de la région de Saint-Claude (Jura) : 10 %.
\n
. Eponges métalliques du département de l'Ain : 15 %.
\n
. Galoches de la région de Laventie (Pas-de-Calais) :
\n
Piqueurs non propriétaires de leurs machines, monteurs :
\n 10 %.
\n
Piqueurs propriétaires de leurs machines : 15 %.
\n
. Lapidairerie du Jura et de l'Ain :
\n
Lapidaires : 25 %.
\n
. Limes de la Loire : 20 %.
\n
. Lunetterie de la région de Morez (Jura) :
\n
Monteurs en charnières et monteurs en verre : 15 %.
\n
Polisseurs ponceurs : 25 %.
\n
. Matériel médico-chirurgical et dentaire et coutellerie de la région de Nogent-en-Bassigny (Haute-Marne) :
\n
Forgerons, mouleurs, monteurs et polisseurs employant un outillage mécanique : 15 %.
\n
. Matières plastiques de la région de Saint-Lupicin (Jura) :
\n
Monteurs, ébarbeurs, petites mains : 5 %.
\n
Polisseurs, éclaircisseurs : 10 %.
\n
Tourneurs, fraiseurs, guillocheurs : 20 %.
\n
. Métallurgie :
\n
- de la région de Hautes-Rivières (Ardennes) :
\n
Forgerons à domicile : 20 %.
\n
Tourneurs, fraiseurs, presseurs, limeurs ébarbeurs à la meule, outilleurs : 15 %.
\n
- de Saint-Martin-la-Plaine (Loire) :
\n
Ouvriers chaïniers et ouvriers ferronniers : 15 %.
\n
. Ouvriers bottiers de la région parisienne : 5 %.
\n
-. Peignes et objets en matière plastique d'Oyannax (Ain) :
\n
Ponceurs, mouleurs, entrecoupeurs et rogneurs : 25 %.
\n déduction supplémentaire : 25 %.
\n
Autres professions : 20 %.
\n
. Pipes de la région de Saint-Claude (Jura) :
\n
Eclaircisseuses : 5 %.
\n
Polisseurs, monteurs : 20 %.
\n
. Rubannerie des départements de la Loire et de la Haute-Loire :
\n 2 %.
\n
. Textile :
\n
- de la région de Lavelanet (Ariège) : 20 %.
\n
- de la région de Vienne (Isère) : 30 %.
\n
- de Sainte-Marie-aux-Mines (Haut-Rhin) : 30 %.
\n
. Tissage de la région de Fourmies, de Cambrai et du Cambrésis :
\n
Ourdisseurs, bobineurs et caneteurs : 25 %.
\n
. Tissage de la soierie de la région du Sud-Est (Départements de l'Ain, de l'Ardèche, de la Drôme, du Gard, de la Haute-Loire, de la Haute-Savoie, de l'Isère, de la Loire, du Puy-de-Dôme, du Rhône, de la Savoie, de la Saône-et-Loire et du Vaucluse) :
\n
Dorure : 20 %.
\n
Passementiers et guimpiers :
\n
. Non propriétaires de leur métier : 30 %.
\n
. Propriétaires de leur métier : 40 %.
\n
Tisseurs à bras de gaze de soie à bluter de la région de Panissières (Loire) : 20 %.
\n
Tisseurs à bras de la soierie lyonnaise : 40 %.
\n
Tisseurs non propriétaires de leur métier :
\n
. Tissus façonnés :30 %.
\n
. Tissus unis : 20 %.
\n
Tisseurs propriétaires de leur métier :
\n
. Tissus façonnés : 40 %.
\n
. Tissus unis : 30 %.
\n
. Tissage mécanique des départements de l'Aisne, du Nord, de la Somme :
\n
Tisseurs à domicile utilisant des métiers mus par la force électrique lorsque les frais de force motrice restent à leur charge :
\n 25 %.
\n
Tissage sur métiers à bras dans les départements de l'Aisne, du Nord et de la Somme : 10 %.
\n
Ouvriers d'imprimeries de journaux travaillant la nuit : 5 %.
\n
Ouvriers du bâtiment visés aux paragraphes 1er et 2 de l'article 1er du décret du 17 novembre 1936, à l'exclusion de ceux qui travaillent en usine ou en atelier : 10 %.
\n
Ouvriers forestiers : 10 %.
\n
Ouvriers horlogers, lorsqu'ils sont personnellement propriétaires des outils et petites machines nécessaires à l'exercice de leur métier : 5 %.
\n
Ouvriers mineurs travaillant au fond des mines : 10 %.
\n
Ouvriers scaphandriers : 10 %.
\n
Représentants en publicité : 30 %.
\n
Speakers de la radiodiffusion-télévision française : 20 %.
\n
Voyageurs, représentants et placiers de commerce ou d'industrie :
\n 30 %.
" } }, "LEGIARTI000006301200": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5 A", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "1983-07-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006301200", "URL": "article/LEGI/ARTI/00/00/06/30/12/LEGIARTI000006301200.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0005ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 2002-06-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "CGIAN3 72", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006319959", "@num": "10", "#text": "Loi - art. 10 (V) JORF 31 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179466", "@fin": "2002-03-31", "#text": "Déduction supplémentaire pour frais professionnels.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162378", "@fin": "2999-01-01", "#text": "Section II : Traitements et salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146900", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133783", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301199", "@fin": "1983-07-10", "@num": "5 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006301200", "@fin": "2002-03-31", "@num": "5 A", "@etat": "PERIME", "@debut": "1983-07-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les directeurs de journaux pouvant prétendre à une déduction supplémentaire pour frais professionnels doivent s'entendre, exclusivement, des directeurs des publications répondant aux conditions posées par l'article 72 de l'annexe III au code général des impôts.
\n
" } }, "LEGIARTI000006307114": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "83", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-12-29", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006307114", "URL": "article/LEGI/ARTI/00/00/06/30/71/LEGIARTI000006307114.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0083AAXXXXXAS" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038108210", "@num": "2 ter", "#text": "Arrêté du 3 juillet 1978 - art. 2 ter (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000838203", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1978-07-03" }, { "#text": "Instruction 2001-02-12 5F-12-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-09-13 5F-18-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006290041", "@num": "48", "#text": "Loi n°78-763 du 19 juillet 1978 - art. 48 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000006656106", "@num": "2", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 2 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000032443166", "@num": "30", "#text": "Loi n° 90-568 du 2 juillet 1990 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "JORFTEXT000000198906", "#text": "Loi 97-277 1997-03-25", "@sens": "source", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@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": "LEGIARTI000006319963", "@num": "13", "#text": "Loi - art. 13 () JORF 31 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000569621", "#text": "Loi 97-1269 1997-12-30 art. 10 I 1°, art. 13 I, II Finances pour 1998 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": "LEGIARTI000021699451", "@num": "2", "#text": "Arrêté du 26 décembre 2000 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000388784", "@nortexte": "MESS0023511A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000021699458", "@num": "4", "#text": "Arrêté du 26 décembre 2000 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000388784", "@nortexte": "MESS0023511A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000044620638", "@num": "1", "#text": "Décret n°2008-284 du 26 mars 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437811", "@nortexte": "ECET0805254D", "@numtexte": "2008-284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-26" }, { "@id": "LEGIARTI000019591778", "@num": "1", "#text": "Décret n°2008-1024\n du 7 octobre 2008 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000019591417", "@nortexte": "MTSS0813727D", "@numtexte": "2008-1024", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-10-07" }, { "@id": "LEGIARTI000022286732", "@num": "Annexe", "#text": "Arrêté du 10 mai 2010 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022285005", "@nortexte": "MTSE1012449A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-10" }, { "@id": "LEGITEXT000034794085", "#text": "Arrêté du 17 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311316", "@nortexte": "EFII1031009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-17" }, { "@id": "LEGITEXT000038103528", "#text": "Arrêté du 12 mai 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043094", "@nortexte": "EFII1030981A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGITEXT000045738858", "#text": "Arrêté du 12 mai 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000045738896", "@num": "5", "#text": "Arrêté du 12 mai 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000038103580", "@num": "6", "#text": "Arrêté du 12 mai 2011 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043094", "@nortexte": "EFII1030981A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGITEXT000027287474", "#text": "Arrêté du 30 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027286994", "@nortexte": "EFIE1304378A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-03-30" }, { "@id": "LEGITEXT000030296929", "#text": "ARRÊTÉ du 26 février 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030295547", "@nortexte": "FCPE1503903A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-26" }, { "@id": "LEGIARTI000049335512", "@num": "4", "#text": "Arrêté du 9 décembre 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033670816", "@nortexte": "ECFE1631507A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000041405059", "@num": "2", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGITEXT000041666345", "#text": "Arrêté du 26 février 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041661664", "@nortexte": "CPAE2003592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-26" }, { "@id": "LEGIARTI000041965444", "@num": "1", "#text": "Décret n°2020-678 du 5 juin 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041963883", "@nortexte": "TRET2002375D", "@numtexte": "2020-678", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-05" }, { "@id": "LEGITEXT000043156755", "#text": "Arrêté du 15 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043155901", "@nortexte": "ECOE2104646A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-15" }, { "@id": "LEGIARTI000045012859", "@num": "1", "#text": "Arrêté du 23 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044615964", "@nortexte": "SSAS2123528A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-23" }, { "@id": "LEGITEXT000045163197", "#text": "Arrêté du 1er février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045160753", "@nortexte": "ECOE2202731A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-01" }, { "#text": "CGI 34, 92, 39 A, 83 bis, 6, 170", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 38 septdecies, 38 septdecies A à 38 septdecies E", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 5, 5 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGITEXT000047417238", "#text": "Arrêté du 27 mars 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047416556", "@nortexte": "ECOE2307260A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-27" }, { "#text": "Instruction 1998-01-21 5F-5-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-01-23 5F-6-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-03-13 5F-10-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-12-30 5F-1-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-01-06 5F-2-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-01-06 5F-3-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-01-12 5F-5-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-01-12 5F-9-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-02-15 5F-10-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-05-25 5F-13-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-06-14 5F-14-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-12-22 5F-17-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-12-22 5F-18-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-01-07 5F-4-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-01-31 5F-6-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-02-02 5F-7-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-12-30 5F-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-01-15 5F-2-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-01-17 5F-3-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-02-06 5F-8-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-02-12 5F-10-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-02-20 5F-13-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006303045", "@num": "163 octodecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 octodecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021632267", "@num": "R351-5", "#text": "Code de la construction et de l'habitation. - art. R351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021632284", "@num": "R351-7", "#text": "Code de la construction et de l'habitation. - art. R351-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038878963", "@num": "R822-19", "#text": "Code de la construction et de l'habitation. - art. R822-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419142", "@num": "R822-3", "#text": "Code de la construction et de l'habitation. - art. R822-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045920163", "@num": "R822-4", "#text": "Code de la construction et de l'habitation. - art. R822-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724620", "@num": "L222-4", "#text": "Code de la mutualité - art. L222-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020986758", "@num": "D542-10", "#text": "Code de la sécurité sociale. - art. D542-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683707", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390283", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. L136-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048703173", "@num": "L871-1", "#text": "Code de la sécurité sociale. - art. L871-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724815", "@num": "L932-41", "#text": "Code de la sécurité sociale. - art. L932-41 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419421", "@num": "R532-3", "#text": "Code de la sécurité sociale. - art. R532-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031694502", "@num": "R532-8", "#text": "Code de la sécurité sociale. - art. R532-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020986739", "@num": "R831-6", "#text": "Code de la sécurité sociale. - art. R831-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724479", "@num": "L143-2", "#text": "Code des assurances - art. L143-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041969701", "@num": "R3132-1", "#text": "Code des transports - art. R3132-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038837111", "@num": "L3152-4", "#text": "Code du travail - art. L3152-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022234881", "@num": "L3153-3", "#text": "Code du travail - art. L3153-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019870599", "@num": "L3334-3", "#text": "Code du travail - art. L3334-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031012174", "@num": "L3334-8", "#text": "Code du travail - art. L3334-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197156", "@num": "L3341-7", "#text": "Code du travail - art. 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Le montant net du revenu imposable est déterminé en déduisant du montant brut des sommes payées et des avantages en argent ou en nature accordés :
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1° Les cotisations de sécurité sociale ;
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1° bis Les cotisations afférentes au régime de retraite complémentaire institué par la caisse nationale de prévoyance de la fonction publique. Des décrets peuvent étendre le bénéfice de cette disposition aux régimes de retraites complémentaires constitués au profit des fonctionnaires et agents de l'Etat, des collectivités locales et des établissements publics, soit auprès d'organismes relevant du code de la mutualité, soit auprès d'entreprises d'assurances régies par le livre III du code des assurances (1).
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1° ter les versements des salariés et les contributions complémentaires de l'employeur aux plans d'épargne retraite prévus par la loi n° 97-277 du 25 mars 1997 créant les plans d'épargne retraite dans la limite de la plus élevée de ces deux valeurs : 5 % du montant brut de la rémunération ou 20 % du plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale ; l'excédent est ajouté à la rémunération.
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La différence entre, d'une part, la limite définie au premier alinéa et, d'autre part, les versements et les contributions complémentaires de l'employeur effectués au titre d'une année peut être utilisée au cours de l'une des trois années suivantes pour effectuer des versements complémentaires bénéficiant de l'exonération prévue au précédent alinéa.
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Un décret fixe les conditions d'application de ces dispositions, et notamment les obligations déclaratives des employeurs et des salariés ;
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2° Les cotisations ou les primes versées aux organismes de retraite et de prévoyance complémentaires auxquels le salarié est affilié à titre obligatoire ainsi que les cotisations versées, à compter du 1er janvier 1993, à titre obligatoire au régime de prévoyance des joueurs professionnels de football institué par la charte du football professionnel.
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Lorsque le total des versements du salarié et de l'employeur tant aux caisses de sécurité sociale au titre de l'assurance vieillesse qu'aux organismes de retraite et de prévoyance complémentaires excède 19 % d'une somme égale à huit fois (2) le plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale ou lorsqu'à l'intérieur de cette limite, les versements aux seuls organismes de prévoyance dépassent 3 % de la même somme, l'excédent est ajouté à la rémunération ;
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Lorsque le total des versements aux caisses de sécurité sociale au titre de l'assurance vieillesse et aux régimes de retraites complémentaires adhérant à l'association des régimes de retraite complémentaire et à l'association générale des institutions de retraites des cadres excède 19 p. 100 d'une somme égale à huit fois le plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale, l'excédent n'est pas réintégré s'il correspond à des cotisations qui ne donnent pas droit à l'attribution de points supplémentaires de retraite ou à des rachats de cotisations afférents à la tranche C du salaire effectués auprès de régimes de retraites complémentaires adhérant à l'association générale des institutions de retraites des cadres ;
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2° bis Les contributions versées par les salariés en application des dispositions de l'article L. 351-3 du code du travail et destinées à financer le régime d'assurance des travailleurs privés d'emploi ;
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2° ter La contribution exceptionnelle de solidarité en faveur des travailleurs privés d'emploi, instituée par l'article 2 modifié de la loi n° 82-939 du 4 novembre 1982 ;
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2° quater Les intérêts des emprunts contractés, à compter du 1er janvier 1984, pour souscrire au capital d'une société nouvelle exerçant une activité industrielle, commerciale, artisanale ou libérale. Cette souscription doit intervenir l'année de la création de la société ou au cours de deux années suivantes.
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La déduction ne peut excéder 50 % du salaire versé à l'emprunteur par la société nouvelle. Elle ne peut être supérieure à 100.000 F.
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La société nouvelle doit être soumise à l'impôt sur les sociétés dans les conditions de droit commun, exercer une activité mentionnée aux articles 34 et 92 et répondre aux conditions suivantes :
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a. A la clôture de l'exercice, le prix de revient des biens d'équipement amortissables selon le mode dégressif en application des dispositions du 1 de l'article 39 A doit représenter au moins les deux tiers du prix de revient total des immobilisations corporelles amortissables ; les entrprises qui ne remplissent pas cette condition à la clôture de leur premier exercice peuvent bénéficier du dispositif à titre provisoire ; cet avantage leur sera définitivement acquis si le pourcentage des deux tiers est atteint à la clôture de l'exercice suivant ;
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b. Pour les entreprises constituées sous forme de société, les droits de vote attachés aux actions ou aux parts ne doivent pas être détenus, directement ou indirectement, pour plus de 50 % par d'autres sociétés ;
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c. Les entreprises créées dans le cadre d'une concentration ou restructuration d'activités préexistantes, ou pour la reprise de telles activités, ne peuvent bénéficier du dispositif ci-dessus. Toutefois, cette disposition ne s'applique pas aux entreprises créées pour la reprise d'établissements en difficulté.
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Les actions souscrites doivent obligatoirement revêtir la forme nominative.
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Le bénéfice de la déduction est subordonné au dépôt des titres chez un intermédiaire agréé.
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Si les actions ou les parts sociales souscrites sont cédées avant l'expiration d'un délai de cinq ans à compter de leur souscription, le total des intérêts déduits est ajouté au revenu brut perçu par l'emprunteur l'année de la cession.
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Toutefois, aucun rehaussement n'est effectué lorsque l'emprunteur ou son conjoint soumis à une imposition commune se trouve dans l'un des cas suivant : invalidité correspondant au classement dans la deuxième ou troisième des catégories prévues à l'article L. 341-4 du code de la sécurité sociale, décès, départ à la retraite ou licenciement.
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Un décret fixe les modalités d'application du présent paragraphe, notamment les obligations des emprunteurs et des intermédiaires agréés (3).
\n
2° quinquies Les intérêts des emprunts contractés, à compter du 1er janvier 1984, pour souscrire au capital d'une société coopérative ouvrière de production créée pour reprendre une entreprise dans les conditions fixées à l'article 48 de la loi n° 78-763 du 19 juillet 1978 portant statut des sociétés coopératives ouvrières de production.
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Cette disposition est applicable dans les conditions fixées au 2° quater.
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3° Les frais inhérents à la fonction ou à l'emploi lorsqu'ils ne sont pas couverts par des allocations spéciales.
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La déduction à effectuer du chef des frais professionnels est calculée forfaitairement en fonction du revenu brut, après défalcation des cotisations, contributions et intérêts mentionnés aux 1° à 2° quinquies et à l'article 83 bis ; elle est fixée à 10 % du montant de ce revenu. Elle est limitée à 54.770 F pour l'imposition des rémunérations perçues en 1984 ; chaque année, le plafond retenu pour l'imposition des revenus de l'année précédente est relevé dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu.
\n
Toutefois, en ce qui concerne les catégories de professions qui comportent des frais dont le montant est notoirement supérieur à celui résultant de l'application du pourcentage prévu au deuxième alinéa, un arrêté ministériel fixe le taux de la déduction dont les contribuables appartenant à ces professions peuvent bénéficier en sus de la déduction forfaitaire visée audit alinéa. Cette déduction supplémentaire est limitée à 50.000 F. Elle est calculée sur le montant global des rémunérations et des remboursements et allocations pour frais professionnels perçus par les intéressés, après application à ce montant de la déduction forfaitaire pour frais professionnels de 10 % (4).
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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.
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Le montant de la ou des déductions forfaitaires pour frais professionnels ne peut être inférieur à 2.000 F ou à 5 000 F pour les personnes inscrites en tant que demandeurs d'emploi depuis plus d'un an, sans pouvoir excéder le montant brut des traitements et salaires. Cette disposition s'applique séparément aux rémunérations perçues par chaque membre du foyer fiscal désigné à l'article 6 1 et 3.
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Les sommes figurant au cinquième alinéa sont révisées chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu.
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Les bénéficiaires de traitements et salaires sont également admis à justifier du montant de leurs frais réels, soit dans la déclaration visée à l'article 170, soit sous forme de réclamation adressée au service des impôts dans le délai prévu aux articles R* 196-1 et R* 196-3 du livre des procédures fiscales. Le montant des frais réels à prendre en compte au titre de l'acquisition des immeubles, des véhicules et autres biens dont la durée d'utilisation est supérieure à un an s'entend de la dépréciation que ces biens ont subie au cours de l'année d'imposition.
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Sont assimilées à des frais professionnels réels 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.
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Les frais de déplacement de moins de quarante kilomètres entre le domicile et le lieu de travail sont admis, sur justificatifs, au titre des frais professionnels réels. Lorsque la distance est supérieure, la déduction admise porte sur les quarante premiers kilomètres, sauf circonstances particulières notamment liées à l'emploi justifiant une prise en compte complète.
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(1) Annexe III, art. 38 septdecies.
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(2) A compter de l'imposition des revenus de 1988 et de 1989, la base de calcul des limites de 19 % et de 3 % est égale à douze fois le plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale.
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(3) Annexe III, art. 38 septdecies A à 38 septdecies E.
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(4) Voir les déductions supplémentaires pour frais professionnels aux articles 5 et 5 A de l'annexe 4.
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"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": "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": "LEGIARTI000048156891", "@fin": "1979-07-01", "@num": "93", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307164", "@fin": "1979-12-22", "@num": "93", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307165", "@fin": "1982-01-01", "@num": "93", "@etat": "MODIFIE", "@debut": "1979-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307166", "@fin": "1983-01-01", "@num": "93", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307167", "@fin": "1983-12-30", "@num": "93", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307168", "@fin": "1986-12-31", "@num": "93", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307169", "@fin": "1991-06-24", "@num": "93", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307170", "@fin": "1992-07-04", "@num": "93", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307171", "@fin": "1992-07-16", "@num": "93", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307172", "@fin": "1995-10-27", "@num": "93", "@etat": "MODIFIE", "@debut": "1992-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307173", "@fin": "1997-04-11", "@num": "93", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307174", "@fin": "1998-04-22", "@num": "93", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307175", "@fin": "2001-12-29", "@num": "93", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307176", "@fin": "2002-03-31", "@num": "93", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307177", "@fin": "2004-03-27", "@num": "93", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307178", "@fin": "2005-12-31", "@num": "93", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307179", "@fin": "2006-10-24", "@num": "93", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307180", "@fin": "2010-01-01", "@num": "93", "@etat": "MODIFIE", "@debut": "2006-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660986", "@fin": "2010-10-01", "@num": "93", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378236", "@fin": "2011-01-01", "@num": "93", "@etat": "MODIFIE", "@debut": "2010-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023388663", "@fin": "2011-12-30", "@num": "93", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025081793", "@fin": "2014-01-01", "@num": "93", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434714", "@fin": "2014-12-30", "@num": "93", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030063309", "@fin": "2015-06-06", "@num": "93", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030700991", "@fin": "2016-01-01", "@num": "93", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030042970", "@fin": "2019-01-01", "@num": "93", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987978", "@fin": "2020-03-01", "@num": "93", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469152", "@fin": "2022-01-01", "@num": "93", "@etat": "MODIFIE", "@debut": "2020-03-01", "@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": "LEGIARTI000006296888", "cible": false, "cidtexte": "JORFTEXT000000569621", "id": "LEGIARTI000006319959", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006300240", "cible": false, "cidtexte": "JORFTEXT000000569621", "id": "LEGIARTI000006319959", "typelien": "PEREMPTION" }, { "article_id": "LEGIARTI000006307114", "cible": false, "cidtexte": "JORFTEXT000000569621", "id": "LEGIARTI000006319959", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006301200", "cible": false, "cidtexte": "JORFTEXT000000569621", "id": "LEGIARTI000006319959", "typelien": "PEREMPTION" }, { "article_id": "LEGIARTI000006307175", "cible": false, "cidtexte": "JORFTEXT000000569621", "id": "LEGIARTI000006319959", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000569621": { "SM": { "CONTENU": "1ERE PARTIE: CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER.
TITRE 1: DISPOSITIONS RELATIVES AUX RESSOURCES;
IMPOTS ET REVENUS AUTORISES.A) DISPOSITIONS ANTERIEURES (ART. 1).
B) MESURES FISCALES (ART. 2 A 39): MODIFICATIONS DU CODE GENERAL DES IMPOTS,DU CODE DE LA SECURITE SOCIALE,DU CODE FORESTIER,DU CODE GENERAL DES COLLECTIVITES TERRITORIALES.MODIFICATION DE LA LOI DE FINANCES POUR 1997 (961181),DE LA LOI DE FINANCES POUR 1987 (861317).L'ART. 19 EST DECLARE NON CONFORME A LA CONSTITUTION PAR LA DC 97395.
RESSOURCES AFFECTEES (ART. 40 A 47): MODIFICATION DU CODE GENERAL DES IMPOTS,DE LA LOI DE FINANCES POUR 1994 (931352),DE LA LOI DE FINANCES POUR 1997 (961181) DE LA LOI RELATIVE A L'UNION D'ECONOMIE SOCIALE DU LOGEMENT (961237).
TITRE II: DISPOSITIONS RELATIVES A L'EQUILIBRE DES RESSOURCES ET DES CHARGES (ART. 48): TABLEAU D'ANNEXES.
2EME PARTIE: MOYENS ET SERVICES ET DISPOSITIONS SPECIALES.
TITRE 1ER: DISPOSITIONS APPLICABLES A L'ANNEE 1998: OPERATIONS A CARACTERE DEFINITIF.
A) BUDGET GENERAL (ART. 49 A 54).B) BUDGETS ANNEXES (ART. 55 ET 56).C)OPERATIONS A CARACTERE DEFINITIF DES COMPTES D'AFFECTATION SPECIALE (ART. 57 A 64): MODIFICATION DE LA LOI DE FINANCES POUR 1997 (961181),DE LA LOI DE FINANCES RECTIFICATIVES POUR 1995 (95885),DE LA LOI DE FINANCES POUR 1982 (811160),DU CODE GENERAL DES IMPOTS.
OPERATIONS A CARACTERE TEMPORAIRE (ART. 65 A 68): MODIFICATION DE LA LOI DE FINANCES POUR 1990 (89935) DU CODE GENERAL DES IMPOTS.
DISPOSITIONS DIVERSES (ART. 69 A 73).
TITRE II: DISPOSITIONS PERMANENTES;
A) MESURES FISCALES (ART. 74 A 101): MODIFICATION DU CODE GENERAL DES IMPOTS,DU CODE RURAL,DU LIVRE DE PROCEDURE FISCALE,DES LOIS 92677 ET 89935,ART. 75 ET UNE PARTIE DU 85 SONT DECLARES NON CONFORMES A LA CONSTITUTION.B) AUTRES MESURES (ART. 102 A 120): MODIFICATION DES LOIS 921444,75633,911322,49420,961093,951346,96314,91647,DES CODES DES PENSIONS MILITAIRES,DE LA MUTUALITE,DU TRAVAIL,DE LA SECURITE SOCIALE,RURAL,L'ART. 109 EST DECLARE NON CONFORME A LACONSTITUTION." }, "TP": { "CONTENU": "
\n

(1) Loi n° 97-1269.

- Travaux préparatoires :

\nAssemblée nationale :\n

Projet de loi, modifié par le Sénat, n° 508 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, n° 528 ;

Discussion, les 17 et 18 décembre 1997 et adoption le 18 décembre 1997.

\nSénat :\n

Projet de loi, adopté avec modifications par l'Assemblée nationale en nouvelle lecture, n° 190 (1997-1998) ;

Rapport de M. Alain Lambert, rapporteur général, au nom de la commission des finances, n° 192 (1997-1998) ;

Discussion et rejet le 18 décembre 1997.

\nAssemblée nationale :\n

Projet de loi, modifié par le Sénat, n° 508 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission mixte paritaire, n° 513.

\nSénat :\n

Rapport de M. Alain Lambert, rapporteur général, au nom de la commission mixte paritaire, n° 165 (1997-1998).

\nAssemblée nationale :\n

Projet de loi n° 230 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, n° 305 ;

Avis des commissions des affaires culturelles (n° 306), des affaires étrangères (n° 307), de la défense (n° 308), des lois (n° 309) et de la production (n° 310) ;

Discussion (1re partie) du 14 au 21 octobre 1997. - Discussion (2e partie) du 21 au 31 octobre 1997, du 3 au 18 novembre 1997 et adoption le 19 novembre 1997.

\nSénat :\n

Projet de loi, adopté par l'Assemblée nationale, n° 84 (1997-1998) ;

Rapport de M. Alain Lambert, rapporteur général, au nom de la commission des finances, n° 85 (1997-1998) ;

Avis des commissions des affaires culturelles (n° 86), des affaires économiques (n° 87), des affaires étrangères (n° 88), des affaires sociales (n° 89) et des lois (n° 90) ;

Discussion (1re partie) les 20, 21 et 24 à 26 novembre 1997. - Discussion (2e partie) les 27, 28 novembre 1997 et 1er au 9 décembre 1997 et adoption le 9 décembre 1997.

\nAssemblée nationale :\n

Projet de loi, rejeté par le Sénat, n° 600 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, n° 601 ;

Discussion et adoption le 18 décembre 1997.

\n- Conseil constitutionnel :\n

Décision n° 97-395 DC du 30 décembre 1997 publiée au Journal officiel de ce jour.

\n
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"APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000204302", "#text": "DECRET97-1307", "@sens": "cible", "@cidtexte": "JORFTEXT000000204302", "@nortexte": "ECOB9710108D", "@numtexte": "97-1307", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000567902", "#text": "DECRET97-1308", "@sens": "cible", "@cidtexte": "JORFTEXT000000567902", "@nortexte": "ECOB9710109D", "@numtexte": "97-1308", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000752845", "#text": "DECRET97-1309", "@sens": "cible", "@cidtexte": "JORFTEXT000000752845", "@nortexte": "ECOB9710110D", "@numtexte": "97-1309", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000567903", "#text": "DECRET97-1310", "@sens": "cible", "@cidtexte": "JORFTEXT000000567903", "@nortexte": "ECOB9710111D", "@numtexte": "97-1310", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000752846", "#text": "DECRET97-1311", "@sens": "cible", "@cidtexte": "JORFTEXT000000752846", "@nortexte": "ECOB9710112D", "@numtexte": "97-1311", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000871875", "#text": "Décret n°97-1312 du 30 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000871875", "@nortexte": "ECOB9716268D", "@numtexte": "97-1312", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000569621", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319950", "@num": "1", "#text": "Loi - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319959", "@num": "10", "#text": "Loi - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320066", "@num": "100", "#text": "Loi - art. 100 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320069", "@num": "101", "#text": "Loi - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320073", "@num": "105", "#text": "Loi - art. 105 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320079", "@num": "110", "#text": "Loi - art. 110 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320081", "@num": "112", "#text": "Loi - art. 112 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320082", "@num": "113", "#text": "Loi - art. 113 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320084", "@num": "115", "#text": "Loi - art. 115 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320088", "@num": "119", "#text": "Loi - art. 119 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320089", "@num": "120", "#text": "Loi - art. 120 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319968", "@num": "18", "#text": "Loi - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319969", "@num": "19", "#text": "Loi - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319971", "@num": "21", "#text": "Loi - art. 21 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319971", "@num": "21", "#text": "Loi - art. 21 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319975", "@num": "23", "#text": "Loi - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319983", "@num": "31", "#text": "Loi - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319986", "@num": "33", "#text": "Loi - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319986", "@num": "33", "#text": "Loi - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319987", "@num": "34", "#text": "Loi - art. 34 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319987", "@num": "34", "#text": "Loi - art. 34 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319988", "@num": "35", "#text": "Loi - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319988", "@num": "35", "#text": "Loi - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319991", "@num": "38", "#text": "Loi - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319991", "@num": "38", "#text": "Loi - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319992", "@num": "39", "#text": "Loi - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319993", "@num": "40", "#text": "Loi - art. 40 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319998", "@num": "44", "#text": "Loi - art. 44 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319999", "@num": "45", "#text": "Loi - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320001", "@num": "47", "#text": "Loi - art. 47 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320002", "@num": "48", "#text": "Loi - art. 48 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320004", "@num": "49", "#text": "Loi - art. 49 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320005", "@num": "50", "#text": "Loi - art. 50 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320006", "@num": "51", "#text": "Loi - art. 51 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320006", "@num": "51", "#text": "Loi - art. 51 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320007", "@num": "52", "#text": "Loi - art. 52 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320008", "@num": "53", "#text": "Loi - art. 53 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320009", "@num": "54", "#text": "Loi - art. 54 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320009", "@num": "54", "#text": "Loi - art. 54 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320010", "@num": "55", "#text": "Loi - art. 55 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320011", "@num": "56", "#text": "Loi - art. 56 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320012", "@num": "57", "#text": "Loi - art. 57 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320014", "@num": "59", "#text": "Loi - art. 59 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320015", "@num": "60", "#text": "Loi - art. 60 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320016", "@num": "61", "#text": "Loi - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320018", "@num": "62", "#text": "Loi - art. 62 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320022", "@num": "63", "#text": "Loi - art. 63 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320024", "@num": "64", "#text": "Loi - art. 64 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320025", "@num": "65", "#text": "Loi - art. 65 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320026", "@num": "66", "#text": "Loi - art. 66 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320027", "@num": "67", "#text": "Loi - art. 67 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320029", "@num": "69", "#text": "Loi - art. 69 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320029", "@num": "69", "#text": "Loi - art. 69 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320030", "@num": "70", "#text": "Loi - art. 70 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320031", "@num": "71", "#text": "Loi - art. 71 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320033", "@num": "72", "#text": "Loi - art. 72 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320034", "@num": "73", "#text": "Loi - art. 73 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320036", "@num": "75", "#text": "Loi - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320037", "@num": "76", "#text": "Loi - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320047", "@num": "85", "#text": "Loi - art. 85 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320048", "@num": "86", "#text": "Loi - art. 86 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320050", "@num": "88", "#text": "Loi - art. 88 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320051", "@num": "89", "#text": "Loi - art. 89 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320052", "@num": "90", "#text": "Loi - art. 90 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320059", "@num": "95", "#text": "Loi - art. 95 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320059", "@num": "95", "#text": "Loi - art. 95 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320062", "@num": "97", "#text": "Loi - art. 97 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320065", "@num": "99", "#text": "Loi - art. 99 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGITEXT000005624980", "#text": "Loi n°97-1269 du 30 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000569809", "#text": "DECRET97-1330", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "JORFTEXT000000752136", "#text": "DECRET98-1", "@sens": "cible", "@cidtexte": "JORFTEXT000000752136", "@nortexte": "ECOT9710320D", "@numtexte": "98-1", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-01-02" }, { "@id": "JORFTEXT000000186380", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000186380", "@nortexte": "ECOF9720779A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-12-31" }, { "@id": "JORFTEXT000000738939", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000738939", "@nortexte": "ECOT9810321A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-01-07" }, { "@id": "JORFTEXT000000186430", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000186430", "@nortexte": "ECOT9810323A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-01-07" }, { "@id": "JORFTEXT000000203997", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000203997", "@nortexte": "ECOT9810324A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-01-09" }, { "@id": "JORFTEXT000000202371", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000202371", "@nortexte": "ECOB9750101A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-12-31" }, { "@id": "JORFTEXT000000204072", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000204072", "@nortexte": "MEST9711659A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-01-21" }, { "@id": "JORFTEXT000000373776", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000373776", "@nortexte": "ECOT9810328A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-02-13" }, { "@id": "JORFTEXT000000373923", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000373923", "@nortexte": "ECOT9810329A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-02-19" }, { "@id": "JORFTEXT000000203635", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000203635", "@nortexte": "ECOT9810331A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-02-25" }, { "@id": "JORFTEXT000000387939", "#text": "DECRET98-125", "@sens": "cible", "@cidtexte": "JORFTEXT000000387939", "@nortexte": "AGRS9800334D", "@numtexte": "98-125", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-03-03" }, { "@id": "JORFTEXT000000556445", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000556445", "@nortexte": "ECOD9870006A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-02-12" }, { "@id": "JORFTEXT000000571177", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000571177", "@nortexte": "ATEP9870099A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-02-25" }, { "@id": "JORFTEXT000000477204", "#text": "Arrêté du 11 mars 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000477204", "@nortexte": "MAEH9820116A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-11" }, { "@id": "JORFTEXT000000205373", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000205373", "@nortexte": "ECOT9810334A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-30" }, { "@id": "JORFTEXT000000754016", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000754016", "@nortexte": "ECOT9810335A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-30" }, { "@id": "JORFTEXT000000388411", "#text": "DECRET98-228", "@sens": "cible", "@cidtexte": "JORFTEXT000000388411", "@nortexte": "MESS9820428D", "@numtexte": "98-228", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-01" }, { "@id": "JORFTEXT000000570896", "#text": "DECRET98-241", "@sens": "cible", "@cidtexte": "JORFTEXT000000570896", "@nortexte": "MESS9821162D", "@numtexte": "98-241", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-02" }, { "@id": "JORFTEXT000000497680", "#text": "Décret n°98-265 du 31 mars 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000497680", "@nortexte": "PFFA9800013D", "@numtexte": "98-265", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-03-31" }, { "@id": "JORFTEXT000000340192", "#text": "du 8 avril 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000340192", "@nortexte": "ECOD9870015V", "@typelien": "APPLICATION", "@naturetexte": "AVISEURO", "@datesignatexte": "1998-04-08" }, { "@id": "JORFTEXT000000754733", "#text": "DECRET98-299", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "JORFTEXT000000389070", "#text": "DECRET98-306", "@sens": "cible", "@cidtexte": "JORFTEXT000000389070", "@nortexte": "ECOF9800016D", "@numtexte": "98-306", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-22" }, { "@id": "JORFTEXT000000739966", "#text": "DECRET98-322", "@sens": "cible", "@cidtexte": "JORFTEXT000000739966", "@nortexte": "ECOF9810021D", "@numtexte": "98-322", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-23" }, { "@id": "JORFTEXT000000739847", "#text": "DECRET98-331", "@sens": "cible", "@cidtexte": "JORFTEXT000000739847", "@nortexte": "ECOF9800005D", "@numtexte": "98-331", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-30" }, { "@id": "JORFTEXT000000389527", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000389527", "@nortexte": "ECOB9810013A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-19" }, { "@id": "JORFTEXT000000190317", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000190317", "@nortexte": "ECOT9810340A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-20" }, { "@id": "LEGITEXT000005625829", "#text": "Arrêté du 20 mai 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000190317", "@nortexte": "ECOT9810340A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-20" }, { "@id": "LEGIARTI000006289511", "@num": "1", "#text": "Arrêté du 20 mai 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190317", "@nortexte": "ECOT9810340A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-20" }, { "@id": "LEGIARTI000006289512", "@num": "2", "#text": "Arrêté du 20 mai 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190317", "@nortexte": "ECOT9810340A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-20" }, { "@id": "LEGIARTI000006289513", "@num": "3", "#text": "Arrêté du 20 mai 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190317", "@nortexte": "ECOT9810340A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-20" }, { "@id": "LEGIARTI000006289514", "@num": "4", "#text": "Arrêté du 20 mai 1998 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190317", "@nortexte": "ECOT9810340A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-20" }, { "@id": "LEGIARTI000006289515", "@num": "5", "#text": "Arrêté du 20 mai 1998 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190317", "@nortexte": "ECOT9810340A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-20" }, { "@id": "JORFTEXT000000754773", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000754773", "@nortexte": "ECOT9810333A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-06" }, { "@id": "JORFTEXT000000389344", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000389344", "@nortexte": "ECOT9810337A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-06" }, { "@id": "LEGITEXT000005625858", "#text": "Arrêté du 6 mai 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000389344", "@nortexte": "ECOT9810337A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-06" }, { "@id": "LEGIARTI000006289524", "@num": "1", "#text": "Arrêté du 6 mai 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389344", "@nortexte": "ECOT9810337A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-06" }, { "@id": "LEGIARTI000006289525", "@num": "2", "#text": "Arrêté du 6 mai 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389344", "@nortexte": "ECOT9810337A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-06" }, { "@id": "LEGIARTI000006289526", "@num": "3", "#text": "Arrêté du 6 mai 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389344", "@nortexte": "ECOT9810337A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-06" }, { "@id": "LEGIARTI000006289527", "@num": "4", "#text": "Arrêté du 6 mai 1998 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389344", "@nortexte": "ECOT9810337A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-06" }, { "@id": "LEGIARTI000006289528", "@num": "5", "#text": "Arrêté du 6 mai 1998 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389344", "@nortexte": "ECOT9810337A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-06" }, { "@id": "LEGIARTI000006289529", "@num": "6", "#text": "Arrêté du 6 mai 1998 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389344", "@nortexte": "ECOT9810337A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-06" }, { "@id": "JORFTEXT000000389341", "#text": "DECRET98-412", "@sens": "cible", "@cidtexte": "JORFTEXT000000389341", "@nortexte": "ECOF9820822D", "@numtexte": "98-412", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-05-28" }, { "@id": "JORFTEXT000000571867", "#text": "DECRET98-413", "@sens": "cible", "@cidtexte": "JORFTEXT000000571867", "@nortexte": "ECOT9891083D", "@numtexte": "98-413", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-05-28" }, { "@id": "LEGIARTI000006330827", "@num": "2", "#text": "Décret n°98-412 du 28 mai 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389341", "@nortexte": "ECOF9820822D", "@numtexte": "98-412", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-05-28" }, { "@id": "JORFTEXT000000205766", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000205766", "@nortexte": "ECOT9810338A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-10" }, { "@id": "JORFTEXT000000389427", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000389427", "@nortexte": "ECOT9810341A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-10" }, { "@id": "JORFTEXT000000572451", "#text": "DECRET98-514", "@sens": "cible", "@cidtexte": "JORFTEXT000000572451", "@nortexte": "ECOD9850001D", "@numtexte": "98-514", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-06-17" }, { "@id": "JORFTEXT000000572192", "#text": "LOI98-546", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "JORFTEXT000000206617", "#text": "DECRET98-557", "@sens": "cible", "@cidtexte": "JORFTEXT000000206617", "@nortexte": "ECOF9820828D", "@numtexte": "98-557", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-01" }, { "@id": "JORFTEXT000000390038", "#text": "DECRET98-587", "@sens": "cible", "@cidtexte": "JORFTEXT000000390038", "@nortexte": "ECOF9820533D", "@numtexte": "98-587", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-09" }, { "@id": "JORFTEXT000000740815", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000740815", "@nortexte": "ECOT9810343A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-07-17" }, { "@id": "JORFTEXT000000739768", "#text": "DECRET98-682", "@sens": "cible", "@cidtexte": "JORFTEXT000000739768", "@nortexte": "EQUG9800726D", "@numtexte": "98-682", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-30" }, { "@id": "JORFTEXT000000206082", "#text": "DECRET98-705", "@sens": "cible", "@cidtexte": "JORFTEXT000000206082", "@nortexte": "MESH9822327D", "@numtexte": "98-705", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-08-18" }, { "@id": "JORFTEXT000000756516", "#text": "DECRET98-706", "@sens": "cible", "@cidtexte": "JORFTEXT000000756516", "@nortexte": "MESH9822326D", "@numtexte": "98-706", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-08-18" }, { "@id": "JORFTEXT000000571999", "#text": "DECRET98-707", "@sens": "cible", "@cidtexte": "JORFTEXT000000571999", "@nortexte": "MESH9822328D", "@numtexte": "98-707", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-08-18" }, { "@id": "JORFTEXT000000573995", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000573995", "@nortexte": "ECOT9810345A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-08-31" }, { "@id": "JORFTEXT000000756292", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000756292", "@nortexte": "ECOT9810348A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-18" }, { "@id": "LEGITEXT000005626654", "#text": "Arrêté du 18 septembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000756292", "@nortexte": "ECOT9810348A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-18" }, { "@id": "LEGIARTI000006289565", "@num": "1", "#text": "Arrêté du 18 septembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000756292", "@nortexte": "ECOT9810348A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-18" }, { "@id": "LEGIARTI000006289566", "@num": "2", "#text": "Arrêté du 18 septembre 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000756292", "@nortexte": "ECOT9810348A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-18" }, { "@id": "LEGIARTI000006289567", "@num": "3", "#text": "Arrêté du 18 septembre 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000756292", "@nortexte": "ECOT9810348A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-18" }, { "@id": "LEGIARTI000006289568", "@num": "4", "#text": "Arrêté du 18 septembre 1998 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000756292", "@nortexte": "ECOT9810348A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-18" }, { "@id": "LEGIARTI000006289569", "@num": "5", "#text": "Arrêté du 18 septembre 1998 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000756292", "@nortexte": "ECOT9810348A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-18" }, { "@id": "LEGIARTI000006289570", "@num": "6", "#text": "Arrêté du 18 septembre 1998 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000756292", "@nortexte": "ECOT9810348A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-18" }, { "@id": "LEGIARTI000006289571", "@num": "7", "#text": "Arrêté du 18 septembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000756292", "@nortexte": "ECOT9810348A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-18" }, { "@id": "LEGIARTI000006289572", "@num": "8", "#text": "Arrêté du 18 septembre 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000756292", "@nortexte": "ECOT9810348A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-18" }, { "@id": "JORFTEXT000000389827", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000389827", "@nortexte": "ECOT9810351A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-24" }, { "@id": "JORFTEXT000000389828", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000389828", "@nortexte": "ECOT9810352A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-24" }, { "@id": "LEGITEXT000005626660", "#text": "Arrêté du 24 septembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000389827", "@nortexte": "ECOT9810351A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-24" }, { "@id": "LEGIARTI000006289574", "@num": "1", "#text": "Arrêté du 24 septembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389827", "@nortexte": "ECOT9810351A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-24" }, { "@id": "LEGIARTI000006289575", "@num": "2", "#text": "Arrêté du 24 septembre 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389827", "@nortexte": "ECOT9810351A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-24" }, { "@id": "LEGIARTI000006289576", "@num": "3", "#text": "Arrêté du 24 septembre 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389827", "@nortexte": "ECOT9810351A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-24" }, { "@id": "LEGIARTI000006289577", "@num": "4", "#text": "Arrêté du 24 septembre 1998 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389827", "@nortexte": "ECOT9810351A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-24" }, { "@id": "LEGIARTI000006289578", "@num": "5", "#text": "Arrêté du 24 septembre 1998 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389827", "@nortexte": "ECOT9810351A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-24" }, { "@id": "JORFTEXT000000757115", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000757115", "@nortexte": "ECOT9810353A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-10-02" }, { "@id": "LEGITEXT000005626696", "#text": "Arrêté du 2 octobre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000757115", "@nortexte": "ECOT9810353A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-10-02" }, { "@id": "LEGIARTI000006289586", "@num": "1", "#text": "Arrêté du 2 octobre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757115", "@nortexte": "ECOT9810353A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-10-02" }, { "@id": "LEGIARTI000006289587", "@num": "2", "#text": "Arrêté du 2 octobre 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757115", "@nortexte": "ECOT9810353A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-10-02" }, { "@id": "LEGIARTI000006289588", "@num": "3", "#text": "Arrêté du 2 octobre 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757115", "@nortexte": "ECOT9810353A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-10-02" }, { "@id": "LEGIARTI000006289589", "@num": "4", "#text": "Arrêté du 2 octobre 1998 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757115", "@nortexte": "ECOT9810353A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-10-02" }, { "@id": "LEGIARTI000006289590", "@num": "5", "#text": "Arrêté du 2 octobre 1998 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757115", "@nortexte": "ECOT9810353A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-10-02" }, { "@id": "JORFTEXT000000374035", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000374035", "@nortexte": "EQUG9801370A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-29" }, { "@id": "JORFTEXT000000209084", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000209084", "@nortexte": "ECOT9810350A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-10-22" }, { "@id": "JORFTEXT000000758320", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000758320", "@nortexte": "ECOT9810349A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-10-26" }, { "@id": "JORFTEXT000000757600", "#text": "DECRET98-1002", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "JORFTEXT000000574212", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000574212", "@nortexte": "ECOT9816292A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-01" }, { "@id": "JORFTEXT000000393490", "#text": "DECRET98-1206", "@sens": "cible", "@cidtexte": "JORFTEXT000000393490", "@nortexte": "ECOT9810356D", "@numtexte": "98-1206", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-28" }, { "@id": "JORFTEXT000000759118", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000759118", "@nortexte": "ECOT9810355A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-16" }, { "@id": "JORFTEXT000000574787", "#text": "LOI98-1267", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320345", "@num": "56", "#text": "Loi - art. 56 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320346", "@num": "56", "#text": "Loi - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000028809320", "@num": "56", "#text": "Loi n° 98-1266 du 30 décembre 1998 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000757731", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000757731", "@nortexte": "ECOT9810361A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "JORFTEXT000000575588", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000575588", "@nortexte": "ECOT9810362A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGITEXT000005627430", "#text": "Arrêté du 19 janvier 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000757731", "@nortexte": "ECOT9810361A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGITEXT000005627431", "#text": "Arrêté du 19 janvier 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000575588", "@nortexte": "ECOT9810362A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289673", "@num": "1", "#text": "Arrêté du 19 janvier 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575588", "@nortexte": "ECOT9810362A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289663", "@num": "1", "#text": "Arrêté du 19 janvier 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757731", "@nortexte": "ECOT9810361A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289665", "@num": "2", "#text": "Arrêté du 19 janvier 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757731", "@nortexte": "ECOT9810361A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289676", "@num": "2", "#text": "Arrêté du 19 janvier 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575588", "@nortexte": "ECOT9810362A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289677", "@num": "3", "#text": "Arrêté du 19 janvier 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575588", "@nortexte": "ECOT9810362A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289666", "@num": "3", "#text": "Arrêté du 19 janvier 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757731", "@nortexte": "ECOT9810361A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289678", "@num": "4", "#text": "Arrêté du 19 janvier 1999 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575588", "@nortexte": "ECOT9810362A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289667", "@num": "4", "#text": "Arrêté du 19 janvier 1999 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757731", "@nortexte": "ECOT9810361A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289679", "@num": "5", "#text": "Arrêté du 19 janvier 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575588", "@nortexte": "ECOT9810362A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289668", "@num": "5", "#text": "Arrêté du 19 janvier 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757731", "@nortexte": "ECOT9810361A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289680", "@num": "6", "#text": "Arrêté du 19 janvier 1999 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575588", "@nortexte": "ECOT9810362A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289669", "@num": "6", "#text": "Arrêté du 19 janvier 1999 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757731", "@nortexte": "ECOT9810361A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289681", "@num": "7", "#text": "Arrêté du 19 janvier 1999 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575588", "@nortexte": "ECOT9810362A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289670", "@num": "7", "#text": "Arrêté du 19 janvier 1999 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757731", "@nortexte": "ECOT9810361A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289671", "@num": "8", "#text": "Arrêté du 19 janvier 1999 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757731", "@nortexte": "ECOT9810361A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "LEGIARTI000006289682", "@num": "8", "#text": "Arrêté du 19 janvier 1999 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575588", "@nortexte": "ECOT9810362A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-19" }, { "@id": "JORFTEXT000000558319", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000558319", "@nortexte": "ECOT9910365A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-27" }, { "@id": "LEGITEXT000005627459", "#text": "Arrêté du 27 janvier 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000558319", "@nortexte": "ECOT9910365A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-27" }, { "@id": "LEGIARTI000006289652", "@num": "1", "#text": "Arrêté du 27 janvier 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558319", "@nortexte": "ECOT9910365A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-27" }, { "@id": "LEGIARTI000006289653", "@num": "2", "#text": "Arrêté du 27 janvier 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558319", "@nortexte": "ECOT9910365A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-27" }, { "@id": "LEGIARTI000006289656", "@num": "3", "#text": "Arrêté du 27 janvier 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558319", "@nortexte": "ECOT9910365A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-27" }, { "@id": "LEGIARTI000006289657", "@num": "4", "#text": "Arrêté du 27 janvier 1999 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558319", "@nortexte": "ECOT9910365A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-27" }, { "@id": "LEGIARTI000006289658", "@num": "5", "#text": "Arrêté du 27 janvier 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558319", "@nortexte": "ECOT9910365A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-27" }, { "@id": "LEGIARTI000006289659", "@num": "6", "#text": "Arrêté du 27 janvier 1999 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558319", "@nortexte": "ECOT9910365A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-27" }, { "@id": "JORFTEXT000000377874", "#text": "DECRET99-79", "@sens": "cible", "@cidtexte": "JORFTEXT000000377874", "@nortexte": "MCCT9900011D", "@numtexte": "99-79", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-05" }, { "@id": "LEGIARTI000006426409", "@num": "4", "#text": "Décret n°99-79 du 5 février 1999 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000377874", "@nortexte": "MCCT9900011D", "@numtexte": "99-79", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-05" }, { "@id": "LEGIARTI000006426408", "@num": "4", "#text": "Décret n°99-79 du 5 février 1999 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000377874", "@nortexte": "MCCT9900011D", "@numtexte": "99-79", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-05" }, { "@id": "LEGIARTI000006426410", "@num": "4", "#text": "Décret n°99-79 du 5 février 1999 - art. 4 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000377874", "@nortexte": "MCCT9900011D", "@numtexte": "99-79", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-05" }, { "@id": "JORFTEXT000000393367", "#text": "DECRET99-157", "@sens": "cible", "@cidtexte": "JORFTEXT000000393367", "@nortexte": "ECOF9800013D", "@numtexte": "99-157", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-05" }, { "@id": "JORFTEXT000000393368", "#text": "DECRET99-158", "@sens": "cible", "@cidtexte": "JORFTEXT000000393368", "@nortexte": "ECOF9800035D", "@numtexte": "99-158", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-05" }, { "@id": "JORFTEXT000000576087", "#text": "DECRET99-197", "@sens": "cible", "@cidtexte": "JORFTEXT000000576087", "@nortexte": "ECOF9800032D", "@numtexte": "99-197", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-11" }, { "@id": "LEGIARTI000006660938", "@num": "8-1", "#text": "Décret n°99-469 du 4 juin 1999 - art. 8-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000211642", "@nortexte": "MESC9910885D", "@numtexte": "99-469", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-04" }, { "@id": "JORFTEXT000000577594", "#text": "DECRET99-582", "@sens": "cible", "@cidtexte": "JORFTEXT000000577594", "@nortexte": "PRMG9970282D", "@numtexte": "99-582", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-07-07" }, { "@id": "JORFTEXT000000196508", "#text": "DECRET99-654", "@sens": "cible", "@cidtexte": "JORFTEXT000000196508", "@nortexte": "MENX9900082D", "@numtexte": "99-654", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-07-28" }, { "@id": "JORFTEXT000000580717", "#text": "LOI99-1173", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000764507", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000764507", "@nortexte": "ECOB0010013A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-03-28" }, { "@id": "JORFTEXT000000766071", "#text": "Circulaire", "@sens": "cible", "@cidtexte": "JORFTEXT000000766071", "@nortexte": "EQUT0001193C", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "2000-07-19" }, { "@id": "LEGIARTI000006716573", "@num": "10", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "JORFTEXT000000219672", "#text": "Ordonnance2000-916", "@sens": "cible", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "JORFTEXT000000406252", "#text": "Décret2001-509", "@sens": "cible", "@cidtexte": "JORFTEXT000000406252", "@nortexte": "MESS0120868D", "@numtexte": "2001-509", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-06-13" }, { "@id": "JORFTEXT000000592233", "#text": "LOI2001-1275", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000413462", "#text": "Décret2002-855", "@sens": "cible", "@cidtexte": "JORFTEXT000000413462", "@nortexte": "MCCT0200276D", "@numtexte": "2002-855", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006321465", "@num": "47", "#text": "Loi - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000804607", "#text": "LOI2004-809", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399774", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399778", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399775", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399777", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399776", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399779", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "JORFTEXT000000257340", "#text": "LOI2005-157", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600937", "@num": "2", "#text": "Loi n°2005-157 du 23 février 2005 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006600938", "@num": "2", "#text": "Loi n°2005-157 du 23 février 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "JORFARTI000025208785", "#text": "Décision n°2011-213 QPC du 27 janvier 2012 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025208784", "@nortexte": "CSCX1202714S", "@numtexte": "2011-213 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2012-01-27" }, { "@id": "LEGIARTI000006301163", "@num": "170 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 170 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301160", "@num": "170 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 170 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311366", "@num": "1010", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308134", "@num": "125-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308134", "@num": "125-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306090", "@num": "1413 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1413 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306090", "@num": "1413 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1413 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306204", "@num": "1465 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1465 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306475", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306506", "@num": "1600-0 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312294", "@num": "1601", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1601 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306637", "@num": "1609 nonies BA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies BA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306635", "@num": "1609 nonies BA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies BA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306636", "@num": "1609 nonies BA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies BA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306638", "@num": "1609 nonies BA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies BA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302995", "@num": "163 bis G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303056", "@num": "163 tervicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 tervicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313727", "@num": "1740 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308340", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303291", "@num": "199 quindecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quindecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303258", "@num": "199 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303516", "@num": "217 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 217 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303666", "@num": "223 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309265", "@num": "238 bis HC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HC (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304456", "@num": "289 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 289 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304573", "@num": "302 bis MA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis MA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307114", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311174", "@num": "953", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 953 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311184", "@num": "954", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 954 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740292", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580851", "@num": "1062-1", "#text": "Code rural ancien - art. 1062-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580854", "@num": "1062-2", "#text": "Code rural ancien - art. 1062-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580856", "@num": "1062-3", "#text": "Code rural ancien - art. 1062-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315027", "@num": "L47 C", "#text": "Livre des procédures fiscales - art. L47 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315099", "@num": "L80 H", "#text": "Livre des procédures fiscales - art. L80 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "LOI DE FINANCES POUR 1998", "FISCALITE", "BUDGET 1998", "CODE GENERAL DES IMPOTS", "CGI", "CODE DU TRAVAIL", "CODE DE LA SECURITE SOCIALE", "CODE FORESTIER", "CODE GENERAL DES COLLECTIVITES TERRITORIALES", "CODE RURAL", "CODE DES PENSIONS CIVILES ET MILITAIRES DE RETRAITE", "CODE DE LA MUTUALITE", "CGCT", "IMPOT", "LIVRE DES PROCEDURES FISCALES", "RESSOURCE", "EQUILIBRE FINANCIER", "BUDGET GENERAL", "BUDGET ANNEXE", "COMPTE SPECIAL DU TRESOR", "PROJET DE LOI" ] }, "TITREFULL": "LOI de finances pour 1998 (n° 97-1269 du 30 décembre 1997) (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000569621", "NOR": "ECOX9700109L", "NUM": "97-1269", "DATE_PUBLI": "1997-12-31", "DATE_TEXTE": "1997-12-30", "NUM_PARUTION": 303, "ORIGINE_PUBLI": "JORF n°303 du 31 décembre 1997", "PAGE_DEB_PUBLI": 19261, "PAGE_FIN_PUBLI": 311297 } }, "META_COMMUN": { "ID": "JORFTEXT000000569621", "URL": "texte/version/JORF/TEXT/00/00/00/56/96/JORFTEXT000000569621.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9971269" } }, "VISAS": { "CONTENU": "

L'Assemblée nationale et le Sénat ont délibéré,

L'Assemblée nationale a adopté,

Vu la décision du Conseil constitutionnel no 97-395 DC en date du 30 décembre 1997,

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

Première partie

CONDITIONS GENERALES

DE L'EQUILIBRE FINANCIER

TITRE Ier

DISPOSITIONS RELATIVES AUX RESSOURCES

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

(En millions

de francs)

Institut national de l'audiovisuel....................

383,4

France 2....................

2 364,5

France 3....................

3 295,0

Société nationale de radiodiffusion et de télévision d'outre-mer....................

1 132,6

Radio France....................

2 544,0

Radio France internationale....................

294,6

Société européenne de programmes de télévision : la SEPT-Arte....................

956,5

Société de Télévision du savoir, de la formation et de l'emploi : La Cinquième....................

710,9

Total....................

11 681,5

Est approuvé, pour l'exercice 1998, le produit attendu des recettes des sociétés du secteur public de la communication audiovisuelle provenant de la publicité, pour un montant total de 4 419,8 millions de francs hors taxes.

TITRE II

DISPOSITIONS PERMANENTES

Fait à Paris, le 30 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": "JORFTEXT000000569621", "cible": true, "cidtexte": "JORFTEXT000000569621", "id": "LEGIARTI000006319959", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006319959", "liens_entrants": true }

Article 10 AUTONOME VIGUEUR, en vigueur depuis le 31/12/1997 (LOI de finances pour 1998 (n° 97-1269 du 30 décembre 1997) (1))