{ "article": { "LEGIARTI000006319979": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "27", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006319979", "URL": "article/LEGI/ARTI/00/00/06/31/99/LEGIARTI000006319979.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEHYXXXXXX027AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006306108", "@num": "1414 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306092", "@num": "1414 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306113", "@num": "1417", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": [ { "LIEN_ART": { "@id": "LEGIARTI000006319979", "@fin": "2999-01-01", "@num": "27", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006306092": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-12-31", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006306092", "URL": "article/LEGI/ARTI/00/00/06/30/60/LEGIARTI000006306092.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1999-02-19 JORF 1999-02-27", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "#text": "CGI 1390, 1417", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1998-06-05 6D-2-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006319979", "@num": "27", "#text": "Loi - art. 27 () JORF 31 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179809", "@fin": "2023-12-31", "#text": "IV : Exonérations et dégrèvements d'office", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000048836988", "@fin": "2999-01-01", "#text": "IV : Exonérations et dégrèvements", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162660", "@fin": "2999-01-01", "#text": "Section III : Taxe d'habitation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006306092", "@fin": "1999-12-31", "@num": "1414 bis", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306093", "@fin": "2000-03-31", "@num": "1414 bis", "@etat": "ABROGE", "@debut": "1999-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour les impositions établies au titre de 1998 et des années suivantes, les contribuables qui occupent leur habitation principale dans les conditions prévues à l'article 1390 et dont le montant du revenu de l'année précédente n'excède pas la limite prévue à l'article 1417 sont dégrevés d'office de la taxe d'habitation y afférente à concurrence du montant de l'imposition excédant 1 500 F. Cette limite est révisée chaque année proportionnellement à la variation de la cotisation moyenne de taxe d'habitation constatée l'année précédente au niveau national.
\n
" } }, "LEGIARTI000006306108": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 C", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006306108", "URL": "article/LEGI/ARTI/00/00/06/30/61/LEGIARTI000006306108.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414AEXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1994-02-10", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Arrêté 1995-03-02 art. 1, art. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Arrêté 1998-02-25 6D-1-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Arrêté 1999-02-19 JORF du 27-02-1999", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "#text": "Arrêté 2000-02-28 6D-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "CGI 1414, 1414 A, 1414 B, 1417, 1414 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006319979", "@num": "27", "#text": "Loi - art. 27 () JORF 31 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000400546", "#text": "Loi 2000-656 2000-07-13 art. 11 V 1 Finances rectificative pour 2000 JORF du 14 Juillet 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1998-06-05 6D-2-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-01-12 5B-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000043843537", "@num": "7", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 7 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179809", "@fin": "2023-12-31", "#text": "IV : Exonérations et dégrèvements d'office", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000048836988", "@fin": "2999-01-01", "#text": "IV : Exonérations et dégrèvements", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162660", "@fin": "2999-01-01", "#text": "Section III : Taxe d'habitation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006306101", "@fin": "1991-06-24", "@num": "1414 C", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306102", "@fin": "1992-07-04", "@num": "1414 C", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306103", "@fin": "1993-08-18", "@num": "1414 C", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306104", "@fin": "1994-09-02", "@num": "1414 C", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306105", "@fin": "1996-05-12", "@num": "1414 C", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306106", "@fin": "1997-04-11", "@num": "1414 C", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306107", "@fin": "1998-04-22", "@num": "1414 C", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306108", "@fin": "2001-03-31", "@num": "1414 C", "@etat": "ABROGE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426305", "@fin": "2019-01-01", "@num": "1414 C", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036441815", "@fin": "2020-01-01", "@num": "1414 C", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036441849", "@fin": "2021-01-01", "@num": "1414 C", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465111", "@fin": "2022-01-01", "@num": "1414 C", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041558572", "@fin": "2023-01-01", "@num": "1414 C", "@etat": "ABROGE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les redevables autres que ceux visés aux articles 1414, 1414 bis, 1414 A et 1414 B et dont le montant des revenus de l'année précédente n'excède pas la limite prévue à l'article 1417 sont dégrevés d'office de la taxe d'habitation afférente à leur habitation principale pour la fraction de leur cotisation qui excède 3,4 p. 100 de leur revenu au sens du V de l'article 1417. Toutefois, ce dégrèvement ne peut excéder 50 p. 100 du montant de l'imposition qui excède 1.563 F. La limite de 1.563 F est révisée, chaque année, proportionnellement à la variation de la cotisation moyenne de taxe d'habitation constatée, l'année précédente, au niveau national (1).
\n
Lorsque les revenus du redevable de la taxe d'habitation sont imposables à l'impôt sur le revenu au nom d'une autre personne, le revenu est celui de cette personne.
\n
(1) Pour les cotisations de taxe d'habitation établies au titre de 1999 le seuil d'imposition de taxe d'habitation est fixé à 2.189 F (arrêté du 19 février 1999, JO du 27), à 2.131 F pour 1998 (arrêté du 25 février 1998, JO du 5 mars).
" } }, "LEGIARTI000006306113": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1417", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-12-31", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006306113", "URL": "article/LEGI/ARTI/00/00/06/30/61/LEGIARTI000006306113.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1417AAXXXXXAC" } }, "NOTA": { "CONTENU": "
NOTA : Arrêté du 25-02-1998, JORF du 5 mars 1998. 1417 I bis :
\n 43.550 F et 11.650 F. Pour la Martinique, la Guadeloupe et la Réunion ; 51.540 F, 12.320 F et 11.650 F. Pour la Guyane, 53.870 F, 14.830 F et 11.650 F.
\n 1417 II : 49.480 F et 11.650 F ; 55.620 F, 16.730 F, 11.650 F pour la Martinique, la Guadeloupe et la Réunion ; 58.620 F, 18.830 F, 12.780 F et 11.650 F pour la Guyane.
\n
Arrêté du 19-02-1999, JORF du 27 février 1999.
\n 1417 I : 25.200 F et 10.080 F.
\n 1417 I bis : 43.900 F et 11.740 F ; Martinique, Guadeloupe et Réunion, 51.950 F, 12.410 F, 11.740 F ; Guyane : 54.300 F, 14.950 F et 11.740 F.
\n 1417 II : 49.880 F et 11.740 F. Pour la Martinique, la Guadeloupe et la Réunion ; 56.070 F, 16.860 F et 11.740 F. Pour la Guyane, 59.090 F, 18.980 F 12.880 F et 11.740 F.
\n 1417 III : 103.200 F, 24.110 F et 18.980 F. Pour la Martinique, la Guadeloupe et la Réunion ; 124.730 F, 26.470 F, 25.230 F et 18.980 F. Pour la Guyane, 136.690 F, 26.470 F, 22.500 F et 18.980 F.
" }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1998-02-25 6D-1-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Arrêté 1998-02-25 art. 1", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "LEGIARTI000006328391", "@num": "7", "#text": "Arrêté du 28 avril 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000025041410", "@num": "4", "#text": "Arrêté du 29 juillet 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000294318", "@nortexte": "EQUC8700526A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000006319978", "@num": "26", "#text": "Loi - art. 26 () JORF 31 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319979", "@num": "27", "#text": "Loi - art. 27 () JORF 31 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319981", "@num": "29", "#text": "Loi - art. 29 () 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": "LEGIARTI000019602085", "@num": "4", "#text": "Arrêté du 3 mai 2002 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000408591", "@nortexte": "ECOL0200069A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000019602079", "@num": "4", "#text": "Arrêté du 3 mai 2002 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592011", "@nortexte": "ECOL0200068A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000032495365", "@num": "4", "#text": "Arrêté du 29 décembre 2003 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000796661", "@nortexte": "BUDL0300038A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-12-29" }, { "@id": "LEGIARTI000018604441", "@num": "4", "#text": "Arrêté du 28 mars 2008 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018598634", "@nortexte": "BCFL0802976A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-28" }, { "@id": "LEGIARTI000033552221", "@num": "4", "#text": "Arrêté du 14 janvier 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020100080", "@nortexte": "BCFL0802940A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-14" }, { "#text": "CGI 1391, 1411, 1414, 1414 A, 1414 B, 1414 C, 125 A, 81 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000020538177", "@num": "1", "#text": "LOI n°2009-431\n du 20 avril 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020537365", "@nortexte": "BCFX0904813L", "@numtexte": "2009-431", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-04-20" }, { "@id": "LEGIARTI000020975315", "@num": "4", "#text": "Arrêté du 4 août 2009 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000020974558", "@nortexte": "BCFL0910096A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-08-04" }, { "@id": "LEGIARTI000021981814", "@num": "1", "#text": "Arrêté du 3 mars 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979708", "@nortexte": "ECEL1000568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-03" }, { "@id": "LEGIARTI000021981810", "@num": "2", "#text": "Arrêté du 3 mars 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979708", "@nortexte": "ECEL1000568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-03" }, { "@id": "LEGIARTI000033552250", "@num": "4", "#text": "Arrêté du 25 janvier 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022055496", "@nortexte": "BCFL0930501A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-01-25" }, { "@id": "LEGIARTI000048826102", "@num": "90", "#text": "LOI n° 2010-1657 du 29 décembre 2010 - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023763804", "@num": "1", "#text": "Arrêté du 18 mars 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023761584", "@nortexte": "EFIE1102358A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-18" }, { "@id": "LEGIARTI000023763806", "@num": "2", "#text": "Arrêté du 18 mars 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023761584", "@nortexte": "EFIE1102358A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-18" }, { "@id": "LEGIARTI000024466431", "@num": "4", "#text": "Arrêté du 7 juillet 2011 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024457635", "@nortexte": "BCRE1028319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-07-07" }, { "@id": "LEGIARTI000025273227", "@num": "4", "#text": "Arrêté du 17 janvier 2012 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025270260", "@nortexte": "BCRE1132953A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-01-17" }, { "@id": "LEGIARTI000048478676", "@num": "3", "#text": "Arrêté du 24 mai 2013 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027481142", "@nortexte": "ETLL1305399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-24" }, { "@id": "LEGIARTI000027973248", "@num": "2", "#text": "Décret n°2013-832\n du 17 septembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027972704", "@nortexte": "ETLL1320344D", "@numtexte": "2013-832", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-09-17" }, { "@id": "LEGIARTI000027979808", "@num": "4", "#text": "Arrêté du 6 août 2013 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000027979134", "@nortexte": "BUDE1235655A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-08-06" }, { "@id": "LEGIARTI000028110781", "@num": "4", "#text": "Arrêté du 1er juillet 2013 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028110059", "@nortexte": "BUDE1235639A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-01" }, { "@id": "LEGIARTI000028402656", "@num": "2", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029350526", "@num": "1", "#text": "LOI n°2014-891 du 8 août 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000032494660", "@num": "4", "#text": "Arrêté du 31 mars 2016 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000032490291", "@nortexte": "FCPE1606731A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-31" }, { "@id": "LEGIARTI000033760564", "@num": "2", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000036469700", "@num": "1", "#text": "Arrêté du 21 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036335532", "@nortexte": "TERL1733468A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-21" }, { "@id": "LEGIARTI000038816849", "@num": "3", "#text": "Ordonnance n°2019-766 du 24 juillet 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038811832", "@nortexte": "ECOT1917453R", "@numtexte": "2019-766", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-07-24" }, { "@id": "LEGIARTI000043712747", "@num": "3", "#text": "Décret n°2020-1717 du 28 décembre 2020 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042748211", "@nortexte": "JUST2022778D", "@numtexte": "2020-1717", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-28" }, { "@id": "LEGIARTI000043248462", "@num": "1", "#text": "Décret n°2021-277 du 12 mars 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043246555", "@nortexte": "ECOT2028315D", "@numtexte": "2021-277", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-12" }, { "@id": "LEGIARTI000044037634", "@num": "5", "#text": "Décret n°2021-1175 du 10 septembre 2021 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044036464", "@nortexte": "MICE2123059D", "@numtexte": "2021-1175", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-10" }, { "@id": "LEGIARTI000044037638", "@num": "9", "#text": "Décret n°2021-1175 du 10 septembre 2021 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044036464", "@nortexte": "MICE2123059D", "@numtexte": "2021-1175", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-10" }, { "@id": "LEGIARTI000048488870", "@num": "1", "#text": "LOI n°2022-1158 du 16 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186723", "@nortexte": "ECOX2217989L", "@numtexte": "2022-1158", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000046823401", "@num": "1", "#text": "Décret n°2022-1675 du 27 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046820986", "@nortexte": "TREL2234423D", "@numtexte": "2022-1675", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-27" }, { "@id": "LEGIARTI000049340079", "@num": "1", "#text": "Décret n°2024-275 du 27 mars 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049338918", "@nortexte": "ECOE2332449D", "@numtexte": "2024-275", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-27" }, { "@id": "LEGIARTI000049727691", "@num": "2", "#text": "Décret n°2024-547 du 15 juin 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049723594", "@nortexte": "ECOT2334674D", "@numtexte": "2024-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-15" }, { "@id": "LEGIARTI000049727693", "@num": "3", "#text": "Décret n°2024-547 du 15 juin 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049723594", "@nortexte": "ECOT2334674D", "@numtexte": "2024-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-15" }, { "@id": "LEGIARTI000050175397", "@num": "1", "#text": "Arrêté du 3 septembre 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050174795", "@nortexte": "TREL2421064A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-03" }, { "@id": "LEGITEXT000050175148", "#text": "Décret n°2024-887 du 3 septembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050174666", "@nortexte": "TREL2417594D", "@numtexte": "2024-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-09-03" }, { "@id": "LEGIARTI000050175177", "@num": "1", "#text": "Décret n°2024-887 du 3 septembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050174666", "@nortexte": "TREL2417594D", "@numtexte": "2024-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-09-03" }, { "@id": "LEGIARTI000006306100", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619364", "@num": "257", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006839611", "@num": "D571-56", "#text": "Code de l'environnement - art. D571-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022270220", "@num": "R571-87", "#text": "Code de l'environnement - art. R571-87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046823438", "@num": "D31-10-3-2", "#text": "Code de la construction et de l'habitation. - art. D31-10-3-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050175510", "@num": "D31-11-15", "#text": "Code de la construction et de l'habitation. - art. D31-11-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023338", "@num": "L31-10-5", "#text": "Code de la construction et de l'habitation. - art. L31-10-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022671212", "@num": "R318-5", "#text": "Code de la construction et de l'habitation. - art. R318-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937308", "@num": "R319-19", "#text": "Code de la construction et de l'habitation. - art. R319-19 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043870910", "@num": "D242-9", "#text": "Code de la sécurité sociale. - art. D242-9 (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": "LEGIARTI000042683546", "@num": "L136-8", "#text": "Code de la sécurité sociale. - art. L136-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037947779", "@num": "L380-2", "#text": "Code de la sécurité sociale. - art. L380-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390105", "@num": "L380-3-1", "#text": "Code de la sécurité sociale. - art. L380-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612949", "@num": "L144-2", "#text": "Code des assurances - art. L144-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189008", "@num": "1013", "#text": "Code général des impôts, CGI. - art. 1013 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873220", "@num": "1391", "#text": "Code général des impôts, CGI. - art. 1391 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873209", "@num": "1391 B", "#text": "Code général des impôts, CGI. - art. 1391 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765184", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686905", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041558572", "@num": "1414 C", "#text": "Code général des impôts, CGI. - art. 1414 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050623622", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978323", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021319", "@num": "200 quater", "#text": "Code général des impôts, CGI. - art. 200 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042107", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860732", "@num": "204 H", "#text": "Code général des impôts, CGI. - art. 204 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427364", "@num": "223 sexies", "#text": "Code général des impôts, CGI. - art. 223 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220279", "@num": "244 quater J", "#text": "Code général des impôts, CGI. - art. 244 quater J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781941", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091603", "@num": "278 sexies", "#text": "Code général des impôts, CGI. - art. 278 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766417", "@num": "2 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020780776", "@num": "70 quinquies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179592", "@num": "70 quinquies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642754", "@num": "2 terdecies C", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642731", "@num": "2 terdecies D", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642714", "@num": "2 terdecies F", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642694", "@num": "2 terdecies G", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642679", "@num": "2 terdecies H", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042656513", "@num": "L221-15", "#text": "Code monétaire et financier - art. L221-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651946", "@num": "L221-19", "#text": "Code monétaire et financier - art. L221-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043250130", "@num": "R221-33", "#text": "Code monétaire et financier - art. R221-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049728266", "@num": "R742-17-1", "#text": "Code monétaire et financier - art. R742-17-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049728673", "@num": "R744-16-1", "#text": "Code monétaire et financier - art. R744-16-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1998-06-05 6D-2-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000049341277", "@num": "R111-1", "#text": "Livre des procédures fiscales - art. R111-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162661", "@fin": "2999-01-01", "#text": "Section IV : Dispositions communes aux taxes foncières et à la taxe d'habitation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000049165197", "@fin": "1991-06-24", "@num": "1417", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306111", "@fin": "1997-04-11", "@num": "1417", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306112", "@fin": "1998-04-22", "@num": "1417", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { 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I. – ((Pour les impositions établies au titres de 1998, les dispositions de l'article 1414 bis sont applicables aux contribuables dont le montant des revenus de 1997 n'excède pas la somme de 25 000 F pour la première part de quotient familial majorée de 10 000 F pour chaque demi-part supplémentaire, retenues pour le calcul de l'impôt sur le revenu au titre de 1997)) (M).

I bis. – Pour les impositions établies au titre de 1997, les dispositions de l'article 1391, du 3 du II et du III de l'article 1411, des 2° et 3° du I de l'article 1414 ainsi que de l'article 1414 A sont applicables aux contribuables dont le montant des revenus de 1996 n'excède pas la somme de 43 080 F, pour la première part de quotient familial, majorée de 11 530 F pour chaque demi-part supplémentaire, retenues pour le calcul de l'impôt sur le revenu au titre de 1996. Pour la Martinique, la Guadeloupe et la Réunion, les montants des revenus sont fixés à 50 990 F, pour la première part, majorée de 12 190 F pour la première demi-part et 11 530 F pour chaque demi-part supplémentaire à compter de la deuxième. Pour la Guyane, ces montants sont fixés respectivement à 53 290 F, 14 670 F et 11 530 F.

II. – Pour les impositions établies au titre de 1997, les dispositions de l'article 1414 B sont applicables aux contribuables dont le montant des revenus de 1996 n'excède pas la somme de 48 950 F, pour la première part de quotient familial, majorée de 11 530 F pour chaque demi-part supplémentaire, retenues pour le calcul de l'impôt sur le revenu au titre de 1996. Pour la Martinique, la Guadeloupe et la Réunion, les montants des revenus sont fixés à 55 020 F, pour la première part, majorée de 16 550 F pour la première demi-part et 11 530 F pour chaque demi-part supplémentaire à compter de la deuxième. Pour la Guyane, ces montants sont fixés à 57 990 F, pour la première part, majorée de 18 630 F pour la première demi-part, 12 650 F pour la deuxième demi-part et 11 530 F pour chaque demi-part supplémentaire à compter de la troisième.

III. – Pour les impositions établies au titre de 1997, les dispositions de l'article 1414 C sont applicables aux contribuables dont le montant des revenus de 1996 n'excède pas la somme de 90 660 F, pour la première part de quotient familial, majorée de 19 440 F pour la première demi-part et 18 630 F à compter de la deuxième demi-part supplémentaire, retenues pour le calcul de l'impôt sur le revenu au titre de 1996. Pour la Martinique, la Guadeloupe et la Réunion, les montants des revenus sont fixés à 107 260 F, pour la première part, majorée de 25 980 F pour la première demi-part, 18 720 F pour la deuxième demi-part et 18 630 F pour chaque demi-part supplémentaire à compter de la troisième. Pour la Guyane, ces montants sont fixés respectivement à 116 490 F, 25 980 F, 22 410 F et 18 630 F.

((Pour les impositions établies au titre de 1998, les dispositions de l'article 1414 C sont applicables aux contribuables dont le montant des revenus de 1997 n'excède pas la somme de 102 370 F, pour la première part de quotient familial, majorée de 23 920 F pour la première demi-part et 18 830 F à compter de la deuxième demi-part supplémentaire, retenues pour le calcul de l'impôt sur le revenu au titre de 1997. Pour la Martinique, la Guadeloupe et la Réunion, les montants des revenus sont fixés à 123 730 F, pour la première part, majorée de 26 260 F pour la première demi-part, 25 030 F pour la deuxième demi-part et 18 830 F pour chaque demi-part supplémentaire à compter de la troisième. Pour la Guyane, ces montants sont fixés à 135 600 F pour la première part, majorée de 26 260 F pour chacune des deux premières demi-parts, 22 370 F pour la troisième demi-part et 18 830 F pour chaque demi-part supplémentaire à compter de la quatrième)) (M).

IV. – Les dispositions des I bis et II s'appliquent dans les mêmes conditions aux impositions établies au titre de 1998 et des années suivantes. Toutefois, chaque année, l'indexation des montants de revenus est identique à l'indexation de la limite supérieure de la première tranche du barème de l'impôt sur le revenu.

((Les dispositions du I s'appliquent dans les mêmes conditions aux impositions établies au titre de 1999 et des années suivantes. Toutefois, chaque année, l'indexation des montants de revenus est identique à l'indexation de la limite supérieure de la première tranche du barème de l'impôt sur le revenu)) (M).

((Les dispositions du second alinéa du III s'appliquent dans les mêmes conditions aux impositions établies au titre de 1999 et des années suivantes. Toutefois, chaque année, l'indexation des montants de revenus est identique à l'indexation de la limite supérieure de la première tranche du barème de l'impôt sur le revenu)) (M).

V. – ((1° Pour l'application du présent article, le montant des revenus s'entend du montant net des revenus et plus-values retenus pour l'établissement de l'impôt sur le revenu au titre de l'année précédente.

((Ce montant est majoré :

((a) du montant des charges déduites en application des articles 163 septdecies, 163 octodecies A, 163 vicies, 163 unvicies, 163 duovicies et 163 tervicies ;

((b) du montant des bénéfices exonérés en application des articles 44 sexies, 44 octies et 44 decies sous déduction, le cas échéant, de l'abattement prévu au 4 bis de l'article 158 ;

((c) du montant des revenus soumis aux prélèvements libératoires opérés en application de l'article 125 A, de ceux visés aux I et II de l'article 81 A, de ceux perçus par les fonctionnaires des organisations internationales, ainsi que de ceux exonérés par application d'une convention internationale relative aux doubles impositions.

((Ces dispositions s'appliquent pour la détermination du montant des revenus de l'année 1997 et des années suivantes)) (M).

2° Les limites de revenus à retenir pour l'application des articles 1414 B et 1414 C sont déterminées en tenant compte de la somme du nombre de parts retenues pour l'établissement de l'impôt sur le revenu de chacune des personnes au nom desquelles la taxe d'habitation est établie.

(M) Modifications.

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Article 27 ENTIEREMENT_MODIF (LOI de finances pour 1998 (n° 97-1269 du 30 décembre 1997) (1))