{ "article": { "LEGIARTI000006320316": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1998-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006320316", "URL": "article/LEGI/ARTI/00/00/06/32/03/LEGIARTI000006320316.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJEXXXXXX041AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 Finances pour 1999, JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006297815", "@num": "41 sexdecies D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302959", "@num": "158 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308158", "@num": "163 bis AA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308467", "@num": "163 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308269", "@num": "193", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 193 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308781", "@num": "223 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302593", "@num": "91 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 91 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302597", "@num": "91 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 91 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147522", "@fin": "2999-01-01", "#text": "B : Mesures fiscales", "@debut": "1998-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134138", "@fin": "2999-01-01", "#text": "I : Impôts et revenus autorisés", "@debut": "1998-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114757", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions relatives aux ressources", "@debut": "1998-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084609", "@fin": "2999-01-01", "#text": "Première partie : Conditions générales de l'équilibre financier", "@debut": "1998-12-31" } ] }, "@cid": "JORFTEXT000000209044", "@nor": "ECOX9800125L", "@num": "98-1266", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 1999 (n° 98-1266 du 30 décembre 1998) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000209044", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 98-1266 du 30 décembre 1998 de finances pour 1999 (1)", "@debut": "1998-12-31", "@id_txt": "LEGITEXT000005627311", "@c_titre_court": "Loi n° 98-1266 du 30 décembre 1998" } ], "@date_publi": "1998-12-31", "@date_signature": "1998-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006320316", "@fin": "2999-01-01", "@num": "41", "@etat": "VIGUEUR", "@debut": "1998-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. Paragraphes modificateurs
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III. - 1. Les dispositions du I s'appliquent aux crédits d'impôt utilisés à compter du 1er janvier 1999.
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2. Les dispositions du II s'appliquent aux distributions mises en paiement à compter du 1er janvier 1999.
" } }, "LEGIARTI000006297815": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41 sexdecies D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006297815", "URL": "article/LEGI/ARTI/00/00/06/29/78/LEGIARTI000006297815.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0041BJXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 158 bis AL. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 209 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000886676", "#text": "LOI 79-594 1979-07-13 ART. 21 AL. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "LEGIARTI000006320316", "@num": "41", "#text": "Loi - art. 41 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "@id": "LEGIARTI000006297820", "@num": "41 sexdecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191373", "@fin": "2999-01-01", "#text": "G : Fonds communs de placement, fonds professionnels de capital investissement et fonds professionnels spécialisés", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179293", "@fin": "2999-01-01", "#text": "VIII : Revenus des capitaux mobiliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162161", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "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": "LEGIARTI000006297814", "@fin": "1999-03-31", "@num": "41 sexdecies D", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297815", "@fin": "2002-03-31", "@num": "41 sexdecies D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297816", "@fin": "2004-12-31", "@num": "41 sexdecies D", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006297817", "@fin": "2999-01-01", "@num": "41 sexdecies D", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour toute répartition globale unique effectuée par un fonds commun de placement au titre d'un exercice déterminé, le gérant est tenu de rédiger et de produire à toute demande de l'administration, un état mentionnant :
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1° Le montant des sommes ou valeurs distribuées au profit de chaque part du fonds avec l'indication de la nature des produits soumis à des règles fiscales différentes qui entrent dans leur composition ; une ventilation doit être faite, s'il y a lieu, pour les produits de source étrangère par Etat d'origine de ces produits ;
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2° La nature et le montant des produits de l'exercice faisant l'objet d'un report de distribution.
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Ce report peut provenir :
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Soit de l'arrondissement au centime inférieur de la somme attribuée à chaque part ;
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Soit, en cas d'encaissement de lots et primes de remboursement d'obligations émises en France, de l'utilisation totale ou partielle par le fonds de la faculté qui lui est offerte par l'article 21, troisième alinéa, de la loi n° 79-594 du 13 juillet 1979, d'en différer la distribution de deux ans ;
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3° Le montant global des avoirs fiscaux et crédits d'impôt mentionnés sur les certificats délivrés au fonds pendant l'exercice, déterminé comme si tous les propriétaires de parts avaient en France leur domicile fiscal ou leur siège social.
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Ce montant fait éventuellement l'objet d'une ventilation tenant compte de la nature et de l'origine française ou étrangère des produits encaissés à répartir ;
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4° Le montant total des crédits d'impôt déterminé comme si tous les propriétaires de parts étaient domiciliés ou avaient leur siège social hors de France et étaient placés hors du champ d'application d'une convention internationale en matière d'impôt sur les revenus ; ce montant est éventuellement ventilé comme il est dit au 3° ;
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5° Le montant des avoirs fiscaux attachés aux dividendes de sociétés françaises dont l'utilisation n'est pas admise en vertu de la limitation prévue au troisième alinéa du I de l'article 158 bis et à l'article 209 bis du code général des impôts ;
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6° La fraction des avoirs fiscaux et crédits d'impôt attachés aux produits encaissés par le fonds commun au cours de l'exercice, qui n'a pu être transférée aux propriétaires de parts pour tout autre motif que celui mentionné au 5°.
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L'utilisation de cette fraction demeure possible au titre des deux exercices annuels suivant celui au cours duquel les produits auxquels se rattachent les avoirs fiscaux et crédits d'impôt auraient pu normalement être répartis compte tenu de la date de leur encaissement ;
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7° Le nombre de parts existant effectivement au jour de la mise en distribution des produits et ouvrant droit à cette répartition ainsi qu'à l'utilisation d'une quote-part soit de la somme imputable prévue au 3°, éventuellement diminuée du montant mentionné au 5°, soit de la somme imputable prévue au 4° ;
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8° Le montant du crédit d'impôt unitaire calculé en se plaçant dans chacune des deux hypothèses envisagées respectivement au 3° et au 4° en fonction du lieu du domicile fiscal ou du siège social du propriétaire de parts ;
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9° La ventilation du crédit d'impôt unitaire selon la nature et l'origine des produits entrant dans la composition des sommes ou valeurs réparties.
" } }, "LEGIARTI000006302593": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "91 A", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302593", "URL": "article/LEGI/ARTI/00/00/06/30/25/LEGIARTI000006302593.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0091ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 125-0 A, 125 A, 91, 158, 158 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320316", "@num": "41", "#text": "Loi - art. 41 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320690", "@num": "12", "#text": "Loi - art. 12 (V) JORF 31 décembre 1999 en vigueur le 30 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199047", "@fin": "2000-03-31", "#text": "a : Retraits ou versements de pension avant 60 ans.", "@debut": "1987-06-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197203", "@fin": "2000-03-31", "#text": "5 : Plan d'épargne en vue de la retraite", "@debut": "1987-06-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191575", "@fin": "2999-01-01", "#text": "V : Traitements, salaires, pensions et rentes viagères", "@debut": "1978-07-20" } ] }, "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": "LEGIARTI000006302592", "@fin": "1999-03-31", "@num": "91 A", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006302593", "@fin": "2000-03-31", "@num": "91 A", "@etat": "ABROGE", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque le retrait ou le versement d'une échéance de la pension s'effectue moins de dix ans après l'ouverture du plan et avant le soixantième anniversaire du contribuable ou du plus âgé des époux soumis à imposition commune, l'organisme ou l'établissement prélève un impôt égal à 10 p. 100 du montant retiré ou de l'échéance de pension. Cet impôt est versé au Trésor dans les conditions prévues aux articles 125-0 A et 125 A et sous les mêmes sanctions.
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L'imposition prévue à l'article 91 est assise sur la somme, nette de prélèvement, perçue par le contribuable. Toutefois, ces dispositions ne s'appliquent qu'à la fraction du retrait ou de l'arrérage de pension qui bénéficie des abattements prévus au a du 5 de l'article 158 ; la fraction de prélèvement qui correspond à la partie du retrait ou de l'arrérage de pension qui ne bénéficie pas de ces abattements constitue un crédit d'impôt régi par les dispositions des deux derniers alinéas du I de l'article 158 bis.
" } }, "LEGIARTI000006302597": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "91 D", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302597", "URL": "article/LEGI/ARTI/00/00/06/30/25/LEGIARTI000006302597.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0091AEXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 158 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320316", "@num": "41", "#text": "Loi - art. 41 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320690", "@num": "12", "#text": "Loi - art. 12 (V) JORF 31 décembre 1999 en vigueur le 30 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199535", "@fin": "2000-03-31", "#text": "1° : Crédit d'impôt.", "@debut": "1987-06-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199048", "@fin": "2000-03-31", "#text": "b : Retraits ou versements de pension à partir de 60 ans", "@debut": "1987-06-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197203", "@fin": "2000-03-31", "#text": "5 : Plan d'épargne en vue de la retraite", "@debut": "1987-06-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191575", "@fin": "2999-01-01", "#text": "V : Traitements, salaires, pensions et rentes viagères", "@debut": "1978-07-20" } ] }, "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": "LEGIARTI000006302596", "@fin": "1999-03-31", "@num": "91 D", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006302597", "@fin": "2000-03-31", "@num": "91 D", "@etat": "ABROGE", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque aucun retrait ou aucune liquidation de pension n'est effectué dans le cadre d'un plan d'épargne en vue de la retraite entre les soixantième et soixante-troisième anniversaires du contribuable ou du plus âgé des époux soumis à imposition commune, les retraits ou les liquidations de pension ultérieurs ouvrent droit à un crédit d'impôt. Le taux du crédit d'impôt est fixé lors du premier retrait ou de la première liquidation intervenant après le soixante-troisième anniversaire de l'intéressé.
\n
Lorsque ce premier retrait ou cette première liquidation de pension intervient entre les soixante-troisième et soixante-cinquième anniversaires de l'intéressé et cinq ans au moins après l'ouverture du plan, les sommes retirées ou les arrérages de pension sont augmentés d'un crédit d'impôt égal à 5 p. 100 de leur montant.
\n
Le crédit d'impôt est porté, sous les mêmes conditions, à 10 p. 100 lorsque ce premier retrait ou cette première liquidation intervient après le soixante-cinquième anniversaire de l'intéressé.
\n
Les taux du crédit d'impôt mentionnés aux deuxième et troisième alinéas sont augmentés de trois points lorsque le premier retrait ou la première liquidation intervient vingt ans au moins après l'ouverture du plan.
\n
Le crédit d'impôt ne s'applique pas aux arrérages correspondant à une pension liquidée avant le soixantième anniversaire du contribuable ou du plus âgé des époux soumis à imposition commune.
\n
Le crédit d'impôt est régi, en toute hypothèse, par les règles du I de l'article 158 bis.
" } }, "LEGIARTI000006302959": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "158 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-12-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302959", "URL": "article/LEGI/ARTI/00/00/06/30/29/LEGIARTI000006302959.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0158ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 146", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000029321822", "@num": "1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006320263", "@num": "2", "#text": "Loi - art. 2 () JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320316", "@num": "41", "#text": "Loi - art. 41 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 art. 41 I 1, 2, III 1 Finances pour 1999 JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "@id": "LEGIARTI000006330998", "@num": "1", "#text": "Décret n°99-382 du 18 mai 1999 - art. 1 () JORF 20 mai 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1998-10-05 4J-2-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191588", "@fin": "2999-01-01", "#text": "I : Revenu imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179574", "@fin": "2999-01-01", "#text": "2e Sous-section : Revenu global", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006302958", "@fin": "1999-03-31", "@num": "158 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302959", "@fin": "1999-12-31", "@num": "158 bis", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302960", "@fin": "2000-03-31", "@num": "158 bis", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302961", "@fin": "2000-12-31", "@num": "158 bis", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302962", "@fin": "2002-12-31", "@num": "158 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006302963", "@fin": "2005-01-01", "@num": "158 bis", "@etat": "ABROGE", "@debut": "2003-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les personnes qui perçoivent des dividendes distribués par des sociétés françaises disposent à ce titre d'un revenu constitué :
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a) par les sommes qu'elles reçoivent de la société ;
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b) par un avoir fiscal représenté par un crédit ouvert sur le Trésor.
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Ce crédit d'impôt est égal à la moitié des sommes effectivement versées par la société.
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Il ne peut être utilisé que dans la mesure où le revenu est compris dans la base de l'impôt sur le revenu dû par le bénéficiaire. Il est reçu en paiement de cet impôt.
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Il est restitué aux personnes physiques dans la mesure où son montant excède celui de l'impôt dont elles sont redevables.
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((II. - Par exception aux dispositions prévues au I, ce crédit d'impôt est égal à 45 % des sommes effectivement versées par la société lorsque la personne susceptible d'utiliser ce crédit n'est pas une personne physique. Cette disposition ne s'applique pas lorsque le crédit d'impôt est susceptible d'être utilisé dans les conditions prévues au 2 de l'article 146)) (M).
\n
\n
(M) Modification - Ces dispositions s'appliquent aux crédits d'impôt utilisés à compter du 1er janvier 1999.
\n
" } }, "LEGIARTI000006308158": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "163 bis AA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308158", "URL": "article/LEGI/ARTI/00/00/06/30/81/LEGIARTI000006308158.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0163ADXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 158 bis, 199 ter, 83 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006320316", "@num": "41", "#text": "Loi - art. 41 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "@id": "LEGIARTI000018621184", "@num": "81 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 81 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@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": "LEGIARTI000051218319", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288572", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649895", "@num": "L442-5", "#text": "Code du travail - art. L442-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649941", "@num": "L443-6", "#text": "Code du travail - art. L443-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191588", "@fin": "2999-01-01", "#text": "I : Revenu imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179574", "@fin": "2999-01-01", "#text": "2e Sous-section : Revenu global", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006308153", "@fin": "1986-10-23", "@num": "163 bis AA", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308154", "@fin": "1987-12-31", "@num": "163 bis AA", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308155", "@fin": "1991-06-24", "@num": "163 bis AA", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308156", "@fin": "1995-10-27", "@num": "163 bis AA", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308157", "@fin": "1999-03-31", "@num": "163 bis AA", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308158", "@fin": "2001-03-31", "@num": "163 bis AA", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308159", "@fin": "2002-03-31", "@num": "163 bis AA", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308160", "@fin": "2005-01-01", "@num": "163 bis AA", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308161", "@fin": "2006-12-31", "@num": "163 bis AA", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308162", "@fin": "2008-04-03", "@num": "163 bis AA", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620014", "@fin": "2008-12-05", "@num": "163 bis AA", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019870408", "@fin": "2017-01-01", "@num": "163 bis AA", "@etat": "MODIFIE", "@debut": "2008-12-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434764", "@fin": "2019-05-24", "@num": "163 bis AA", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038613153", "@fin": "2019-10-01", "@num": "163 bis AA", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038836583", "@fin": "2999-01-01", "@num": "163 bis AA", "@etat": "VIGUEUR", "@debut": "2019-10-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sommes revenant aux salariés au titre de la participation des salariés aux résultats de l'entreprise, en application du chapitre II du titre IV du livre IV du code du travail, sont exonérées d'impôt sur le revenu.
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L'exonération porte seulement sur la moitié des sommes en cause lorsque la durée de l'indisponibilité a été fixée à trois ans. Toutefois, l'exonération est totale lorsque les sommes reçues sont, à la demande des salariés, affectées à un plan d'épargne d'entreprise dans les conditions prévues à l'avant-dernier alinéa de l'article L442-5 du code susvisé. Les dispositions de l'article L443-6 de ce code sont alors applicables.
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Les revenus provenant de sommes attribuées au titre de la participation et recevant la même affectation qu'elles sont exonérés dans les mêmes conditions. Ils se trouvent alors frappés de la même indisponibilité que ces sommes et sont définitivement exonérés à l'expiration de la période d'indisponibilité correspondante. Par dérogation aux dispositions ((du I de l'article 158 bis et de l'article 199 ter)) (M), les avoirs fiscaux et crédits d'impôt attachés à ces revenus sont restituables. Ils sont exonérés dans les mêmes conditions que ces revenus (1).
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Après l'expiration de la période d'indisponibilité, l'exonération est toutefois maintenue pour les revenus provenant de sommes utilisées pour acquérir des actions de l'entreprise ou versées à des organismes de placement extérieurs à l'entreprise tels que ceux-ci sont énumérés au 4 de l'article L442-5 du code précité, tant que les salariés ne demandent pas la délivrance des droits constitués à leur profit.
\n
\n
Cette exonération est maintenue dans les mêmes conditions dans le cas où les salariés transfèrent sans délai au profit des mêmes organismes de placement les sommes initialement investies dans l'entreprise conformément aux dispositions du 3 dudit article L442-5.
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Cette exonération est également maintenue dans les mêmes conditions lorsque ces mêmes sommes sont retirées par les salariés pour être affectées à la constitution du capital d'une société ayant pour objet exclusif de racheter tout ou partie du capital de leur entreprise dans les conditions prévues à l'article 83 bis.
\n
Pour ouvrir droit aux exonérations prévues au présent article, les accords de participation doivent avoir été déposés à la direction départementale du travail et de l'emploi du lieu où ils ont été conclus.
\n
(M) Modification.
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(1) Annexe II, art. 81 bis.
" } }, "LEGIARTI000006308269": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "193", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308269", "URL": "article/LEGI/ARTI/00/00/06/30/82/LEGIARTI000006308269.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0193AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 196 B, 194, 197, 199 quater B, 199 sexies, 199 septies, 199 octies, 182 B, 199 ter, 199 ter A, 158 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "@id": "LEGIARTI000033817781", "@num": "194", "#text": "Code général des impôts, CGI. - art. 194 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027978108", "@num": "199", "#text": "Code général des impôts, CGI. - art. 199 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006319744", "@num": "90", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 90 () JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006320316", "@num": "41", "#text": "Loi - art. 41 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006842990", "@num": "14", "#text": "Ordonnance n°2001-766 du 29 août 2001 - art. 14 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000772947", "@nortexte": "ECOX0100087R", "@numtexte": "2001-766", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-08-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "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 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"193", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308271", "@fin": "2006-01-06", "@num": "193", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308272", "@fin": "2006-12-31", "@num": "193", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308273", "@fin": "2008-04-03", "@num": "193", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619979", "@fin": "2009-01-01", "@num": "193", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051580", "@fin": "2011-04-01", "@num": "193", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374485", "@fin": "2013-01-01", "@num": "193", "@etat": "MODIFIE", "@debut": "2011-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946646", "@fin": "2013-06-07", "@num": "193", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518221", "@fin": "2016-01-01", "@num": "193", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030042900", "@fin": "2015-12-31", "@num": "193", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033844057", "@fin": "2025-02-16", "@num": "193", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041464400", "@fin": "2020-12-31", "@num": "193", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051213183", "@fin": "2999-01-01", "@num": "193", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 196 B, le revenu imposable est pour le calcul de l'impôt sur le revenu, divisé en un certain nombre de parts, fixé conformément à l'article 194, d'après la situation et les charges de famille du contribuable.
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Le revenu correspondant à une part entière est taxé par application du tarif prévu à l'article 197.
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L'impôt brut est égal au produit de la cotisation ainsi obtenue par le nombre de parts.
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L'impôt dû par le contribuable est calculé à partir de l'impôt brut diminué, s'il y a lieu, des réductions d'impôt prévues par les articles 199 quater B, 199 sexies, et 199 septies, sauf application, le cas échéant, de l'imputation prévue aux articles 182 B, 199 ter et 199 ter A et sous réserve de l'utilisation éventuelle de l'avoir fiscal visé au I de l'article 158 bis.
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Pour l'application du premier alinéa, le revenu imposable ainsi que les différents éléments ayant concouru à sa détermination, sont arrondis au franc le plus proche. La fraction de franc égale à 0,50 est comptée pour 1.
" } }, "LEGIARTI000006308467": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "163 bis B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-02-20", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308467", "URL": "article/LEGI/ARTI/00/00/06/30/84/LEGIARTI000006308467.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0163AEXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 158 bis, 199 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 82", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006320316", "@num": "41", "#text": "Loi - art. 41 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "@id": "LEGIARTI000018533084", "@num": "R3332-31", "#text": "Code du travail - art. R3332-31 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218045", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218319", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519331", "@num": "82", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 82 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191588", "@fin": "2999-01-01", "#text": "I : Revenu imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179574", "@fin": "2999-01-01", "#text": "2e Sous-section : Revenu global", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006308461", "@fin": "1986-10-23", "@num": "163 bis B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308462", "@fin": "1987-12-31", "@num": "163 bis B", "@etat": "MODIFIE", "@debut": "1986-10-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308463", "@fin": "1991-06-24", "@num": "163 bis B", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308464", "@fin": "1994-09-02", "@num": "163 bis B", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308465", "@fin": "1995-10-27", "@num": "163 bis B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308466", "@fin": "1999-03-31", "@num": "163 bis B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308467", "@fin": "2001-02-20", "@num": "163 bis B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308468", "@fin": "2005-01-01", "@num": "163 bis B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308469", "@fin": "2008-05-01", "@num": "163 bis B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620011", "@fin": "2019-10-01", "@num": "163 bis B", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836579", "@fin": "2023-03-11", "@num": "163 bis B", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047288738", "@fin": "2999-01-01", "@num": "163 bis B", "@etat": "VIGUEUR", "@debut": "2023-03-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les sommes versées par l'entreprise en application d'un plan d'épargne d'entreprise, constitué conformément aux dispositions du chapitre III du titre IV du livre IV du code du travail, sont exonérées de l'impôt sur le revenu établi au nom du salarié.
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II. Les revenus des titres détenus dans un plan d'épargne d'entreprise mentionné au I sont également exonérés d'impôt sur le revenu s'ils sont réemployés dans ce plan et frappés de la même indisponibilité que les titres auxquels ils se rattachent. Ils sont définitivement exonérés à l'expiration de la période d'indisponibilité correspondante. Par dérogation aux dispositions du I de l'article 158 bis et de l'article 199 ter, les avoirs fiscaux et crédits d'impôt attachés à ces revenus sont restituables. Ils sont exonérés dans les mêmes conditions que ces revenus.
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Cette exonération est maintenue tant que les salariés et anciens salariés ne demandent pas la délivrance des parts ou actions acquises pour leur compte.
\n
III. Un décret en conseil d'Etat fixe les modalités d'application du présent article (1).
\n
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(1) Voir l'article 82 de l'annexe II.
\n
" } }, "LEGIARTI000006308781": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308781", "URL": "article/LEGI/ARTI/00/00/06/30/87/LEGIARTI000006308781.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223BBXXXXXAP" } }, "LIENS": { "LIEN": [ { "#text": "CGI 209 quinquies, 223 H, 219, 158 bis, 220 quinquies I, 208 A, 207 2, 208 ter, 208, 208 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 46 quater-0 C à 46 quater-0 F, 46 quater-0 FA, 381 T", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1998-10-05 4J-2-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFARTI000002471847", "@num": "2", "#text": "Loi n°86-793 du 2 juillet 1986 - art. 2, v. init.", "@sens": "source", 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"@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308767", "@fin": "1982-12-31", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1980-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308768", "@fin": "1985-01-01", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1982-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308769", "@fin": "1985-07-12", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308770", "@fin": "1986-12-31", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308771", "@fin": "1987-12-31", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308772", "@fin": "1989-07-14", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308773", "@fin": "1989-12-30", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308774", "@fin": "1990-06-15", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308775", "@fin": "1990-12-30", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308776", "@fin": "1991-06-24", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308777", "@fin": "1991-12-31", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308778", "@fin": "1993-01-01", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308779", "@fin": "1993-08-18", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308780", "@fin": "1999-03-31", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308781", "@fin": "2000-03-31", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308782", "@fin": "2000-12-31", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308783", "@fin": "2002-03-31", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308784", "@fin": "2002-12-31", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308785", "@fin": "2003-12-31", "@num": "223 sexies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006308786", "@fin": "2005-01-01", "@num": "223 sexies", "@etat": "ABROGE", "@debut": "2003-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Sous réserve des dispositions des articles 209 quinquies et 223 H, lorsque les produits distribués par une société sont prélevés sur des sommes à raison desquelles elle n'a pas été soumise à l'impôt sur les sociétés au taux normal prévu au deuxième alinéa du I de l'article 219, cette société est tenue d'acquitter un précompte égal au ((crédit d'impôt calculé dans les conditions prévues au I de l'article 158 bis. Toutefois, le précompte est égal au crédit d'impôt calculé dans les conditions prévues au II de l'article 158 bis lorsque la société justifie qu'il est susceptible d'être utilisé. Le précompte est dû au titre des distributions ouvrant droit au crédit d'impôt prévu à l'article 158 bis quels qu'en soient les bénéficiaires)) (M).
\n
Il est également exigible lorsque les produits distribués sont prélevés sur les résultats d'exercice clos depuis plus de cinq ans ou depuis une date antérieure au 1er janvier 1965.
\n
Le précompte est exigible en cas de distribution de bénéfices ayant été pris en compte pour le calcul de la créance prévue au I de l'article 220 quinquies.
\n
Lorsque les sommes distribuées sont prélevées sur la réserve spéciale des plus-values à long terme, le précompte dû ne peut excéder un montant égal à la différence entre :
\n
a. Le produit du taux normal de l'impôt sur les sociétés mentionné au I de l'article 219 du code général des impôts et du montant de la somme prélevée augmenté de l'impôt correspondant supporté lors de la réalisation de la plus-value à long terme ;
\n
b. Le montant de ce dernier impôt.
\n
2. Un décret fixe les modalités d'application du présent article. Il précise notamment les postes du bilan sur lesquels les répartitions doivent être imputées ainsi que l'ordre de cette imputation (1).
\n
\n
3. Les dispositions du présent article ne sont pas applicables aux produits distribués :
\n
1° Par les sociétés immobilières d'investissement et les sociétés immobilières de gestion ;
\n
2° Par les sociétés d'investissement remplissant les conditions prévues à l'article 208 A et par les sociétés visées au 1° ter de l'article 208 ;
\n
3° Par les sociétés immobilières pour le commerce et l'industrie visés au cinquième alinéa du 3° quater de l'article 208 et prélevés sur les bénéfices exonérés visés au quatrième alinéa du 3° quater du même article ;
\n
4° Par les sociétés agréées pour le financement des télécommunications lorsqu'ils sont prélevés sur des résultats exonérés en application des premier et deuxième alinéas du 3° quinquies de l'article 208 ou lorsqu'ils sont distribués en application du quatrième alinéa du même article ;
\n
5° Par les sociétés agréées pour le financement des économies d'énergie (Sofergie) et résultant de l'exercice des activités exonérées en application du 3° sexies de l'article 208 ;
\n
6° Par les sociétés de capital-risque lorsque ces distributions proviennent de produits et plus-values nets exonérés en application du 3° septies de l'article 208.
\n
7° Par les personnes morales implantées dans les zones prévues au 5° de l'article 2 de la loi n° 86-793 du 2 juillet 1986 autorisant le Gouvernement à prendre diverses mesures d'ordre économique et social, lorsque ces distributions proviennent de produits nets exonérés en application de l'article 208 quinquies.
\n
8° Par les sociétés qui, à la date de la distribution ainsi qu'à la clôture de l'exercice dont les résultats sont distribués, ont pour activité exclusive la gestion d'un portefeuille de titres de participations, ont deux tiers au moins de leur actif immobilisé composé de participations dans des sociétés dont le siège social est situé hors de France qui ouvrent droit au régime prévu aux articles 145 et 216 et retirent de ces participations deux tiers au moins de leur bénéfice comptable hors plus-values.
\n
Toutefois, l'exonération de précompte ne s'applique que pour la partie de la distribution qui provient des dividendes de ces participations (2).
\n
(M) Modification - Ces dispositions s'appliquent aux distributions mises en paiement à compter du 1er janvier 1999.
\n
(1) Annexe III, art. 46 quater-0 C à 46 quater-0 F et 381 T.
\n
(2) Annexe III, art. 46 quater-0 FA.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006308467", "cible": false, "cidtexte": "JORFTEXT000000209044", "id": "LEGIARTI000006320316", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006308781", "cible": false, "cidtexte": "JORFTEXT000000209044", "id": "LEGIARTI000006320316", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006302593", "cible": false, "cidtexte": "JORFTEXT000000209044", "id": "LEGIARTI000006320316", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006302597", "cible": false, "cidtexte": "JORFTEXT000000209044", "id": "LEGIARTI000006320316", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006297815", "cible": false, "cidtexte": "JORFTEXT000000209044", "id": "LEGIARTI000006320316", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006308158", "cible": false, "cidtexte": "JORFTEXT000000209044", "id": "LEGIARTI000006320316", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006302959", "cible": false, "cidtexte": "JORFTEXT000000209044", "id": "LEGIARTI000006320316", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006308269", "cible": false, "cidtexte": "JORFTEXT000000209044", "id": "LEGIARTI000006320316", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000209044": { "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 51),
C) MESURES DIVERSES (ART. 52 ET 53).
RESSOURCES AFFECTEES (ART. 54 A 63).
TITRE 2: DISPOSITIONS RELATIVES A L'EQUILIBRE DES RESSOURCES ET DES CHARGES (ART. 64).
2EME PARTIE: MOYENS DES SERVICES ET DISPOSITIONS SPECIALES.
TITRE 1: DISPOSITIONS APPLICABLES A L'ANNEE 1999.
OPERATIONS A CARACTERE DEFINITIF.
A) BUDGET GENERAL (ART. 65 A 69).
B) BUDGETS ANNEXES (ART. 70 A 77).
OPERATIONS A CARACTERE TEMPORAIRE (ART. 78 85).
TITRE 2: DISPOSITIONS PERMANENTES.
A) MESURES FISCALES (ART. 86 A 118),
AUTRES MESURES: AGRICULTURE ET PECHE (ART. 119 ET 120).
ECONOMIE,FINANCES ET INDUSTRIE (ART. 125 A 129).
EDUCATION NATIONALE,RECHERCHE ET TECHNOLOGIE (ART. 130).
EMPLOI ET SOLIDARITE (ART. 131 A 135).
EQUIPEMENT,TRANSPORTS ET LOGEMENT (ART. 136).
ETATS LEGISLATIFS ANNEXES:
ETAT A (ART. 64DE LA LOI).TABLEAU DES VOIES ET MOYENS APPLICABLES AU BUDGET DE 1999 (BUDGET GENERAL,BUDGETS ANNEXES,COMPTES D'AFFECTATION SPECIALE,COMPTES DE PRETS,COMPTES D'AVANCES DU TRESOR).
ETAT B (ART. 66).REPARTITION PAR TITRE ET PAR MINISTERE DES CREDITS APPLICABLES AUX DEPENSES ORDINAIRES DES SERVICES CIVILS (MESURES NOUVELLES).
ETAT C (ART. 67 DE LA LOI).
REPARTITION PAR TITRE ET PAR MINISTERE DES AUTORISATIONS DE PROGRAMME ET DES CREDITS DE PAIEMENT APPLICABLES AUX DEFENSES EN CAPITAL DES SERVICES CIVILS (MESURES NOUVELLES).
ETAT E (ART. 81 DE LA LOI).TABLEAU DES TAXES PARAFISCALES DONT LA PERCEPTION EST AUTORISEE EN 1999.
ETAT F (ART. 82 DE LA LOI).TABLEAU DES DEPENSES AUXQUELLES S'APPLIQUENT DES CREDITS EVALUATIFS.
ETAT G (ART. 83 DE LA LOI).TABLEAU DES DEPENSES AUXQUELLES S'APPLIQUENT DES CREDITS PROVISIONNELS.
ETAT H (ART. 84 DE LA LOI).TABLEAU DES DEPENSES POUVANT DONNER LIEU A DES REPORTS DE CREDIT DE 1998 A 1999." }, "TP": { "CONTENU": "

(1) Loi no 98-1266.

- Travaux préparatoires

Assemblée nationale :

Projet de loi no 1078 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 1111 ;

Avis des commissions des affaires culturelles (no 1112), des affaires étrangères (no 1113), de la défense (no 1114), des lois (no 1115) et de la production (no 1116) ;

Discussion (1re partie) du 13 au 17 octobre 1998. - Discussion (2e partie) du 2 au 6 et du 9 au 17 novembre 1998 et adoption le 18 novembre 1998.

Sénat :

Projet de loi, adopté par l'Assemblée nationale, no 65 (1998-1999) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, no 66 (1998-1999) ;

Avis des commissions des affaires culturelles (no 67), des affaires économiques (no 68), des affaires étrangères (no 69), des affaires sociales (no 70) et des lois (no 71) ;

Discussion (1re partie) les 19, 20 et 23 à 26 novembre 1998. - Discussion (2e partie) les 26 à 28 et 30 novembre et 1er au 8 décembre 1998 et adoption le 8 décembre 1998.

Assemblée nationale :

Projet de loi, modifié par le Sénat, no 25 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission mixte paritaire, no 1256.

Sénat :

Rapport de M. Philippe Marini, au nom de la commission mixte paritaire, no 113 (1998-1999).

Assemblée nationale :

Projet de loi, modifié par le Sénat, no 1252 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 1269 ;

Discussion et adoption le 16 décembre 1998.

Sénat :

Projet de loi, adopté par l'Assemblée nationale en nouvelle lecture, no 137 (1998-1999) ;

Rapport de M. Philippe Marini, au nom de la commission des finances, no 138 (1998-1999) ;

Discussion et rejet le 18 décembre 1998.

Assemblée nationale :

Projet de loi, rejeté par le Sénat en nouvelle lecture, no 1283 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 1284 ;

Discussion et adoption, en lecture définitive, le 18 décembre 1998.

- Conseil constitutionnel :

Décision no 98-405 DC du 29 décembre 1998 publiée au Journal officiel de ce jour.

" }, "ABRO": { "CONTENU": "Texte partiellement abrogé: art. 53 (II)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006334394", "@num": "3", "#text": "Arrêté du 10 juin 1801 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248129", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1801-06-10" }, { "@id": "JORFTEXT000000248129", "#text": "Arrêté du 10 juin 1801", "@sens": "source", "@cidtexte": "JORFTEXT000000248129", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1801-06-10" }, { "@id": "JORFTEXT000000888570", "#text": "Loi n°51-695 du 24 mai 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000888570", "@numtexte": "51-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000874213", "#text": "Loi n° 59-1454 du 26 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000699217", "#text": "Loi n°75-535 du 30 juin 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000699217", "@numtexte": "75-535", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-06-30" }, { "@id": "LEGIARTI000006846547", "@num": "22-1", "#text": "Loi n°75-633 du 15 juillet 1975 - art. 22-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000888298", "@numtexte": "75-633", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1975-07-15" }, { "@id": "LEGIARTI000006846549", "@num": "22-2", "#text": "Loi n°75-633 du 15 juillet 1975 - art. 22-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000888298", "@numtexte": "75-633", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1975-07-15" }, { "@id": "LEGIARTI000006846554", "@num": "22-3", "#text": "Loi n°75-633 du 15 juillet 1975 - art. 22-3 (V)", "@sens": "cible", "@cidtexte": 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(M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338588", "@num": "11", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 11 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338590", "@num": "11", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006274776", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274772", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274771", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274770", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274775", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274774", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274769", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274769", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274773", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274777", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000017924035", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000317305", "#text": "LOI n° 86-1317 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000509065", "#text": "Loi n° 88-1201 du 23 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000322103", "#text": "Loi n°89-936 du 29 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000716493", "#text": "LOI n° 90-568 du 2 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006385777", "@num": "63", "#text": "Loi n°91-428 du 13 mai 1991 - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000536085", "@nortexte": "INTX9000167L", "@numtexte": "91-428", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "JORFTEXT000000536085", "#text": "Loi n° 91-428 du 13 mai 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000536085", "@nortexte": "INTX9000167L", "@numtexte": "91-428", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "JORFTEXT000000356342", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000705714", "#text": "Directive Européenne n°92-77 du 19 octobre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000705714", "@nortexte": "392L0077", "@numtexte": "92-77", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-10-19" }, { "@id": "LEGIARTI000006318598", "@num": "9", "#text": "Loi - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318599", "@num": "9", "#text": "Loi - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000017924023", "@num": "9", "#text": "Loi n°92-1376 du 30 décembre 1992 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000179257", "#text": "Loi n°92-1444 du 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848299", "@num": "17", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848300", "@num": "18", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 18 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848305", "@num": "20", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000178299", "#text": "Loi n°93-5 du 4 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178299", "@nortexte": "SPSX9200032L", "@numtexte": "93-5", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-04" }, { "@id": "LEGIARTI000006275721", "@num": "54", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 54 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275722", "@num": "54", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000367398", "#text": "Loi n°94-1162 du 29 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000192682", "#text": "Loi n°96-126 du 21 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000192682", "@nortexte": "TEFX9500150L", "@numtexte": "96-126", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000563052", "#text": "Loi n°96-1093 du 16 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000563052", "@nortexte": "FPPX9600101L", "@numtexte": "96-1093", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-16" }, { "@id": "LEGIARTI000006319714", "@num": "64", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380034", "#text": "Loi n°96-1181 du 30 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006826315", "@num": "9", "#text": "Loi n°96-1237 du 30 décembre 1996 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563529", "@nortexte": "LOGX9600119L", "@numtexte": "96-1237", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000381337", "#text": "Loi n° 96-1236 du 30 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000381337", "@nortexte": "ENVX9500163L", "@numtexte": "96-1236", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000563529", "#text": "Loi n°96-1237 du 30 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000563529", "@nortexte": "LOGX9600119L", "@numtexte": "96-1237", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000558109", "#text": "Loi n°98-461 du 13 juin 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "JORFTEXT000000572192", "#text": "Loi n° 98-546 du 2 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "JORFTEXT000000759088", "#text": "DECISION98-405", "@sens": "cible", "@cidtexte": "JORFTEXT000000759088", "@nortexte": "CSCL9803371S", "@numtexte": "98-405 DC", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "1998-12-29" }, { "@id": "JORFTEXT000000758683", "#text": "DECRET98-1272", "@sens": "cible", "@cidtexte": "JORFTEXT000000758683", "@nortexte": "ECOB9810062D", "@numtexte": "98-1272", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000574514", "#text": "DECRET98-1273", "@sens": "cible", "@cidtexte": "JORFTEXT000000574514", "@nortexte": "ECOB9810063D", "@numtexte": "98-1273", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000392785", "#text": "DECRET98-1274", "@sens": "cible", "@cidtexte": "JORFTEXT000000392785", "@nortexte": "ECOB9810064D", "@numtexte": "98-1274", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000208625", "#text": "DECRET98-1275", "@sens": "cible", "@cidtexte": "JORFTEXT000000208625", "@nortexte": "ECOB9810065D", "@numtexte": "98-1275", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000208626", "#text": "DECRET98-1276", "@sens": "cible", "@cidtexte": "JORFTEXT000000208626", "@nortexte": "ECOB9810066D", "@numtexte": "98-1276", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000758684", "#text": "DECRET98-1277", "@sens": "cible", "@cidtexte": "JORFTEXT000000758684", "@nortexte": "ECOB9810067D", "@numtexte": "98-1277", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000208627", "#text": "DECRET98-1278", "@sens": "cible", "@cidtexte": "JORFTEXT000000208627", "@nortexte": "ECOB9810068D", "@numtexte": "98-1278", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000758685", "#text": "DECRET98-1279", "@sens": "cible", "@cidtexte": "JORFTEXT000000758685", "@nortexte": "ECOB9810069D", "@numtexte": "98-1279", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000574515", "#text": "DECRET98-1280", "@sens": "cible", "@cidtexte": "JORFTEXT000000574515", "@nortexte": "ECOB9810070D", "@numtexte": "98-1280", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000392786", "#text": "DECRET98-1281", "@sens": "cible", "@cidtexte": "JORFTEXT000000392786", "@nortexte": "ECOB9810071D", "@numtexte": "98-1281", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000574516", "#text": "DECRET98-1282", "@sens": "cible", "@cidtexte": "JORFTEXT000000574516", "@nortexte": "ECOB9810072D", "@numtexte": "98-1282", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000575722", "#text": "DECRET98-1283", "@sens": "cible", "@cidtexte": "JORFTEXT000000575722", "@nortexte": "ECOB9810073D", "@numtexte": "98-1283", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000392787", "#text": "DECRET98-1285", "@sens": "cible", "@cidtexte": "JORFTEXT000000392787", "@nortexte": "ECOB9810075D", "@numtexte": "98-1285", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000575724", "#text": "DECRET98-1286", "@sens": "cible", "@cidtexte": "JORFTEXT000000575724", "@nortexte": "ECOB9810076D", "@numtexte": "98-1286", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000575725", "#text": "DECRET98-1287", "@sens": "cible", "@cidtexte": "JORFTEXT000000575725", "@nortexte": "ECOB9810077D", "@numtexte": "98-1287", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000392788", "#text": "DECRET98-1288", "@sens": "cible", "@cidtexte": "JORFTEXT000000392788", "@nortexte": "ECOB9810078D", "@numtexte": "98-1288", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000392789", "#text": "DECRET98-1289", "@sens": "cible", "@cidtexte": "JORFTEXT000000392789", "@nortexte": "ECOB9810079D", "@numtexte": "98-1289", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000208628", "#text": "DECRET98-1290", "@sens": "cible", "@cidtexte": "JORFTEXT000000208628", "@nortexte": "ECOB9810080D", "@numtexte": "98-1290", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000758686", "#text": "DECRET98-1291", "@sens": "cible", "@cidtexte": "JORFTEXT000000758686", "@nortexte": "ECOB9810081D", "@numtexte": "98-1291", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000392790", "#text": "DECRET98-1292", "@sens": "cible", "@cidtexte": "JORFTEXT000000392790", "@nortexte": "ECOB9810082D", "@numtexte": "98-1292", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000575726", "#text": "DECRET98-1293", "@sens": "cible", "@cidtexte": "JORFTEXT000000575726", "@nortexte": "ECOB9810083D", "@numtexte": "98-1293", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000758687", "#text": "DECRET98-1294", "@sens": "cible", "@cidtexte": "JORFTEXT000000758687", "@nortexte": "ECOB9810084D", "@numtexte": "98-1294", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000575727", "#text": "DECRET98-1295", "@sens": "cible", "@cidtexte": "JORFTEXT000000575727", "@nortexte": "ECOB9810085D", "@numtexte": "98-1295", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000575764", "#text": "DECRET98-1296", "@sens": "cible", "@cidtexte": "JORFTEXT000000575764", "@nortexte": "ECOB9810086D", "@numtexte": "98-1296", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000392791", "#text": "DECRET98-1298", "@sens": "cible", "@cidtexte": "JORFTEXT000000392791", "@nortexte": "ECOB9810088D", "@numtexte": "98-1298", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000392792", "#text": "DECRET98-1299", "@sens": "cible", "@cidtexte": "JORFTEXT000000392792", "@nortexte": "ECOB9810089D", "@numtexte": "98-1299", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000757959", "#text": "DECRET98-1300", "@sens": "cible", "@cidtexte": "JORFTEXT000000757959", "@nortexte": "ECOB9810090D", "@numtexte": "98-1300", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000208629", "#text": "DECRET98-1301", "@sens": "cible", "@cidtexte": "JORFTEXT000000208629", "@nortexte": "ECOB9810091D", "@numtexte": "98-1301", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000758094", "#text": "DECRET98-1302", "@sens": "cible", "@cidtexte": "JORFTEXT000000758094", "@nortexte": "ECOB9810092D", "@numtexte": "98-1302", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000392793", "#text": "DECRET98-1303", "@sens": "cible", "@cidtexte": "JORFTEXT000000392793", "@nortexte": "ECOT9816293D", "@numtexte": "98-1303", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000314592", "#text": "Décret n°98-1284 du 30 décembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000314592", "@nortexte": "ECOB9810047D", "@numtexte": "98-1284", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320262", "@num": "1", "#text": "Loi - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320409", "@num": "100", "#text": "Loi - art. 100 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320410", "@num": "101", "#text": "Loi - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320416", "@num": "107", "#text": "Loi - art. 107 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320420", "@num": "109", "#text": "Loi - art. 109 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320421", "@num": "110", "#text": "Loi - art. 110 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320438", "@num": "125", "#text": "Loi - art. 125 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320443", "@num": "129", "#text": "Loi - art. 129 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320442", "@num": "129", "#text": "Loi - art. 129 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320442", "@num": "129", "#text": "Loi - art. 129 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320444", "@num": "129", "#text": "Loi - art. 129 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320445", "@num": "130", "#text": "Loi - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320446", "@num": "131", "#text": "Loi - art. 131 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320449", "@num": "132", "#text": "Loi - art. 132 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320451", "@num": "134", "#text": "Loi - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320280", "@num": "15", "#text": "Loi - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320287", "@num": "21", "#text": "Loi - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320288", "@num": "21", "#text": "Loi - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320293", "@num": "24", "#text": "Loi - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320295", "@num": "26", "#text": "Loi - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320306", "@num": "35", "#text": "Loi - art. 35 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320307", "@num": "36", "#text": "Loi - art. 36 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320308", "@num": "36", "#text": "Loi - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320311", "@num": "39", "#text": "Loi - art. 39 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320313", "@num": "40", "#text": "Loi - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320316", "@num": "41", "#text": "Loi - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320321", "@num": "44", "#text": "Loi - art. 44 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320320", "@num": "44", "#text": "Loi - art. 44 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320320", "@num": "44", "#text": "Loi - art. 44 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320319", "@num": "44", "#text": "Loi - art. 44 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320322", "@num": "44", "#text": "Loi - art. 44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320323", "@num": "45", "#text": "Loi - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320266", "@num": "5", "#text": "Loi - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320332", "@num": "51", "#text": "Loi - art. 51 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320339", "@num": "52", "#text": "Loi - art. 52 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320340", "@num": "52", "#text": "Loi - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320341", "@num": "53", "#text": "Loi - art. 53 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320343", "@num": "54", "#text": "Loi - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@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": "CREATION", "@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": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320347", "@num": "57", "#text": "Loi - art. 57 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320353", "@num": "59", "#text": "Loi - art. 59 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320357", "@num": "62", "#text": "Loi - art. 62 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320358", "@num": "63", "#text": "Loi - art. 63 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320359", "@num": "64", "#text": "Loi - art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320363", "@num": "65", "#text": "Loi - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320364", "@num": "66", "#text": "Loi - art. 66 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320365", "@num": "67", "#text": "Loi - art. 67 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320365", "@num": "67", "#text": "Loi - art. 67 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320366", "@num": "68", "#text": "Loi - art. 68 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320367", "@num": "69", "#text": "Loi - art. 69 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320268", "@num": "7", "#text": "Loi - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320368", "@num": "70", "#text": "Loi - art. 70 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320369", "@num": "71", "#text": "Loi - art. 71 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320372", "@num": "72", "#text": "Loi - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320374", "@num": "74", "#text": "Loi - art. 74 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320375", "@num": "75", "#text": "Loi - art. 75 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320376", "@num": "76", "#text": "Loi - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320377", "@num": "77", "#text": "Loi - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320378", "@num": "78", "#text": "Loi - art. 78 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320379", "@num": "79", "#text": "Loi - art. 79 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320380", "@num": "80", "#text": "Loi - art. 80 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320383", "@num": "81", "#text": "Loi - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320384", "@num": "82", "#text": "Loi - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320385", "@num": "83", "#text": "Loi - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320386", "@num": "84", "#text": "Loi - art. 84 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320387", "@num": "85", "#text": "Loi - art. 85 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320389", "@num": "87", "#text": "Loi - art. 87 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320394", "@num": "89", "#text": "Loi - art. 89 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320270", "@num": "9", "#text": "Loi - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320395", "@num": "90", "#text": "Loi - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320397", "@num": "92", "#text": "Loi - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320400", "@num": "95", "#text": "Loi - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320401", "@num": "96", "#text": "Loi - art. 96 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320408", "@num": "99", "#text": "Loi - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGITEXT000005627311", "#text": "Loi n°98-1266 du 30 décembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000020627966", "@num": "44", "#text": "Loi n°98-1266 du 30 décembre 1998 - art. 44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000758902", "#text": "DECRET98-1310", "@sens": "cible", "@cidtexte": "JORFTEXT000000758902", "@nortexte": "MESF9811319D", "@numtexte": "98-1310", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-31" }, { "@id": "JORFTEXT000000196903", "#text": "DECRET98-1315", "@sens": "cible", "@cidtexte": "JORFTEXT000000196903", "@nortexte": "ECOT9810358D", "@numtexte": "98-1315", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-31" }, { "@id": "JORFTEXT000000377898", "#text": "Décret n°99-12 du 7 janvier 1999, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000377898", "@nortexte": "EQUU9801795D", "@numtexte": "99-12", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-01-07" }, { "@id": "JORFTEXT000000758948", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000758948", "@nortexte": "ECOT9910363A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-07" }, { "@id": "JORFTEXT000000575356", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000575356", "@nortexte": "ECOT9910364A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-07" }, { "@id": "LEGITEXT000005627361", "#text": "Arrêté du 7 janvier 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000758948", "@nortexte": "ECOT9910363A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-07" }, { "@id": "LEGIARTI000006289621", "@num": "1", "#text": "Arrêté du 7 janvier 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000758948", "@nortexte": "ECOT9910363A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-07" }, { "@id": "LEGIARTI000006289622", "@num": "2", "#text": "Arrêté du 7 janvier 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000758948", "@nortexte": "ECOT9910363A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-07" }, { "@id": "LEGIARTI000006289624", "@num": "3", "#text": "Arrêté du 7 janvier 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000758948", "@nortexte": "ECOT9910363A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-07" }, { "@id": "LEGIARTI000006289625", "@num": "4", "#text": "Arrêté du 7 janvier 1999 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000758948", "@nortexte": "ECOT9910363A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-07" }, { "@id": "LEGIARTI000006289626", "@num": "5", "#text": "Arrêté du 7 janvier 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000758948", "@nortexte": "ECOT9910363A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-07" }, { "@id": "JORFTEXT000000758712", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000758712", "@nortexte": "ECOF9900001A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-11" }, { "@id": "JORFTEXT000000197715", "#text": "DECRET99-70", "@sens": "cible", "@cidtexte": "JORFTEXT000000197715", "@nortexte": "ECOF9900002D", "@numtexte": "99-70", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-02" }, { "@id": "JORFTEXT000000209242", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000209242", "@nortexte": "ECOD9970000A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-02-08" }, { "@id": "JORFTEXT000000209268", "#text": "DECRET99-141", "@sens": "cible", "@cidtexte": "JORFTEXT000000209268", "@nortexte": "AGRS9900230D", "@numtexte": "99-141", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-03" }, { "@id": "JORFTEXT000000393516", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000393516", "@nortexte": "INTB9900094A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-02-22" }, { "@id": "JORFTEXT000000575410", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000575410", "@nortexte": "ECOT9910367A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-12" }, { "@id": "LEGITEXT000005627662", "#text": "Arrêté du 12 mars 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000575410", "@nortexte": "ECOT9910367A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-12" }, { "@id": "LEGIARTI000006289646", "@num": "1", "#text": "Arrêté du 12 mars 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575410", "@nortexte": "ECOT9910367A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-12" }, { "@id": "LEGIARTI000006289647", "@num": "2", "#text": "Arrêté du 12 mars 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575410", "@nortexte": "ECOT9910367A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-12" }, { "@id": "LEGIARTI000006289648", "@num": "3", "#text": "Arrêté du 12 mars 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575410", "@nortexte": "ECOT9910367A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-12" }, { "@id": "LEGIARTI000006289649", "@num": "4", "#text": "Arrêté du 12 mars 1999 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575410", "@nortexte": "ECOT9910367A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-12" }, { "@id": "LEGIARTI000006289650", "@num": "5", "#text": "Arrêté du 12 mars 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575410", "@nortexte": "ECOT9910367A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-12" }, { "@id": "JORFTEXT000000576191", "#text": "Décret n° 99-244 du 29 mars 1999, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000576191", "@nortexte": "ECOF9920891D", "@numtexte": "99-244", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "JORFTEXT000000882626", "#text": "Décret n°99-244 du 29 mars 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000882626", "@nortexte": "ACOF9920891D", "@numtexte": "99-244", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "JORFTEXT000000393642", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000393642", "@nortexte": "ECOT9910366A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-12" }, { "@id": "JORFTEXT000000394812", "#text": "DECRET99-285", "@sens": "cible", "@cidtexte": "JORFTEXT000000394812", "@nortexte": "PRMX9903516D", "@numtexte": "99-285", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-04-14" }, { "@id": "JORFTEXT000000211102", "#text": "DECRET99-288", "@sens": "cible", "@cidtexte": "JORFTEXT000000211102", "@nortexte": "AGRA9900615D", "@numtexte": "99-288", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-04-13" }, { "@id": "JORFTEXT000000211103", "#text": "DECRET99-289", "@sens": "cible", "@cidtexte": "JORFTEXT000000211103", "@nortexte": "AGRA9900614D", "@numtexte": "99-289", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-04-13" }, { "@id": "JORFTEXT000000759672", "#text": "DECRET99-290", "@sens": "cible", "@cidtexte": "JORFTEXT000000759672", "@nortexte": "AGRA9900616D", "@numtexte": "99-290", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-04-13" }, { "@id": "JORFTEXT000000743742", "#text": "DECRET99-309", "@sens": "cible", "@cidtexte": "JORFTEXT000000743742", "@nortexte": "ECOT9910369D", "@numtexte": "99-309", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-04-21" }, { "@id": "JORFTEXT000000394566", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000394566", "@nortexte": "ECOT9910370A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-04-02" }, { "@id": "LEGITEXT000005627863", "#text": "Arrêté du 2 avril 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000394566", "@nortexte": "ECOT9910370A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-04-02" }, { "@id": "LEGIARTI000006289694", "@num": "1", "#text": "Arrêté du 2 avril 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000394566", "@nortexte": "ECOT9910370A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-04-02" }, { "@id": "LEGIARTI000006289695", "@num": "2", "#text": "Arrêté du 2 avril 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000394566", "@nortexte": "ECOT9910370A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-04-02" }, { "@id": "LEGIARTI000006289698", "@num": "3", "#text": "Arrêté du 2 avril 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000394566", "@nortexte": "ECOT9910370A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-04-02" }, { "@id": "LEGIARTI000006289699", "@num": "4", "#text": "Arrêté du 2 avril 1999 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000394566", "@nortexte": "ECOT9910370A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-04-02" }, { "@id": "LEGIARTI000006289700", "@num": "5", "#text": "Arrêté du 2 avril 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000394566", "@nortexte": "ECOT9910370A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-04-02" }, { "@id": "JORFTEXT000000395256", "#text": "DECRET99-336", "@sens": "cible", "@cidtexte": "JORFTEXT000000395256", "@nortexte": "ECOT9926237D", "@numtexte": "99-336", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-03" }, { "@id": "JORFTEXT000000394661", "#text": "DECRET99-355", "@sens": "cible", "@cidtexte": "JORFTEXT000000394661", "@nortexte": "ECOF9900008D", "@numtexte": "99-355", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-03" }, { "@id": "JORFTEXT000000197092", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000197092", "@nortexte": "ECOT9910371A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-05-19" }, { "@id": "JORFTEXT000000211409", "#text": "DECRET99-446", "@sens": "cible", "@cidtexte": "JORFTEXT000000211409", "@nortexte": "ATEP9970004D", "@numtexte": "99-446", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-26" }, { "@id": "JORFTEXT000000394574", "#text": "DECRET99-467", "@sens": "cible", "@cidtexte": "JORFTEXT000000394574", "@nortexte": "MESS9921318D", "@numtexte": "99-467", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-04" }, { "@id": "JORFTEXT000000577256", "#text": "DECRET99-468", "@sens": "cible", "@cidtexte": "JORFTEXT000000577256", "@nortexte": "MESS9921319D", "@numtexte": "99-468", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-04" }, { "@id": "JORFTEXT000000395653", "#text": "DECRET99-482", "@sens": "cible", "@cidtexte": "JORFTEXT000000395653", "@nortexte": "PRMX9900035D", "@numtexte": "99-482", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-09" }, { "@id": "JORFTEXT000000761227", "#text": "DECRET99-500", "@sens": "cible", "@cidtexte": "JORFTEXT000000761227", "@nortexte": "ECOF9900020D", "@numtexte": "99-500", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-10" }, { "@id": "JORFTEXT000000211445", "#text": "DECRET99-508", "@sens": "cible", "@cidtexte": "JORFTEXT000000211445", "@nortexte": "ECOF9800037D", "@numtexte": "99-508", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-17" }, { "@id": "JORFTEXT000000210805", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000210805", "@nortexte": "EQUA9900828A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-25" }, { "@id": "JORFTEXT000000394551", "#text": "DECRET99-545", "@sens": "cible", "@cidtexte": "JORFTEXT000000394551", "@nortexte": "ECOF9900015D", "@numtexte": "99-545", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-30" }, { "@id": "JORFTEXT000000577594", "#text": "DECRET99-582", "@sens": "cible", "@cidtexte": "JORFTEXT000000577594", "@nortexte": "PRMG9970282D", "@numtexte": "99-582", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-07-07" }, { "@id": "JORFTEXT000000759585", "#text": "DECRET99-590", "@sens": "cible", "@cidtexte": "JORFTEXT000000759585", "@nortexte": "ECOF9920898D", "@numtexte": "99-590", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-07-06" }, { "@id": "JORFTEXT000000577692", "#text": "DECRET99-632", "@sens": "cible", "@cidtexte": "JORFTEXT000000577692", "@nortexte": "ECOI9900328D", "@numtexte": "99-632", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-07-19" }, { "@id": "JORFTEXT000000196508", "#text": "DECRET99-654", "@sens": "cible", "@cidtexte": "JORFTEXT000000196508", "@nortexte": "MENX9900082D", "@numtexte": "99-654", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-07-28" }, { "@id": "JORFTEXT000000578341", "#text": "DECRET99-699", "@sens": "cible", "@cidtexte": "JORFTEXT000000578341", "@nortexte": "ECOF9900029D", "@numtexte": "99-699", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "JORFTEXT000000212796", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000212796", "@nortexte": "ECOT9910378A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-07-23" }, { "@id": "JORFTEXT000000578287", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000578287", "@nortexte": "ECOT9910379A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-07-23" }, { "@id": "JORFTEXT000000396746", "#text": "DECRET99-723", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "JORFTEXT000000761384", "#text": "DECRET99-802", "@sens": "cible", "@cidtexte": "JORFTEXT000000761384", "@nortexte": "ECOD9970002D", "@numtexte": "99-802", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-09-14" }, { "@id": "JORFTEXT000000397175", "#text": "DECRET99-811", "@sens": "cible", "@cidtexte": "JORFTEXT000000397175", "@nortexte": "EQUA9901014D", "@numtexte": "99-811", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-09-10" }, { "@id": "LEGIARTI000006883348", "@num": "1", "#text": "Décret n°99-811 du 10 septembre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000397175", "@nortexte": "EQUA9901014D", "@numtexte": "99-811", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-09-10" }, { "@id": "LEGIARTI000006883347", "@num": "1", "#text": "Décret n°99-811 du 10 septembre 1999 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000397175", "@nortexte": "EQUA9901014D", "@numtexte": "99-811", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-09-10" }, { "@id": "JORFTEXT000000396588", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000396588", "@nortexte": "ECOT9910381A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-09-07" }, { "@id": "JORFTEXT000000761749", "#text": "DECRET99-830", "@sens": "cible", "@cidtexte": "JORFTEXT000000761749", "@nortexte": "EQUA9900419D", "@numtexte": "99-830", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-09-17" }, { "@id": "JORFTEXT000000301184", "#text": "Arrêté du 5 octobre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000301184", "@nortexte": "ECOD9970020D", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "JORFTEXT000000564911", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000564911", "@nortexte": "EQUA9901535A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-22" }, { "@id": "JORFTEXT000000214068", "#text": "Décret n° 99-1047 du 14 décembre 1999, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000214068", "@nortexte": "ECOF9900025D", "@numtexte": "99-1047", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-14" }, { "@id": "LEGITEXT000005628805", "#text": "Décret n°99-1047 du 14 décembre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000214068", "@nortexte": "ECOF9900025D", "@numtexte": "99-1047", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-14" }, { "@id": "LEGIARTI000006331096", "@num": "2", "#text": "Décret n°99-1047 du 14 décembre 1999 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000214068", "@nortexte": "ECOF9900025D", "@numtexte": "99-1047", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-14" }, { "@id": "LEGIARTI000006331098", "@num": "4", "#text": "Décret n°99-1047 du 14 décembre 1999 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000214068", "@nortexte": "ECOF9900025D", "@numtexte": "99-1047", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-14" }, { "@id": "JORFTEXT000000213817", "#text": "Décret99-1052", "@sens": "cible", "@cidtexte": "JORFTEXT000000213817", "@nortexte": "ECOF9900023D", "@numtexte": "99-1052", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-14" }, { "@id": "JORFTEXT000000763283", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000763283", "@nortexte": "EQUA9901815A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-12-28" }, { "@id": "JORFTEXT000000580363", "#text": "Décret99-1156", "@sens": "cible", "@cidtexte": "JORFTEXT000000580363", "@nortexte": "ECOF9900024D", "@numtexte": "99-1156", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-29" }, { "@id": "JORFTEXT000000397941", "#text": "Décret99-1213", "@sens": "cible", "@cidtexte": "JORFTEXT000000397941", "@nortexte": "ECOB9910092D", "@numtexte": "99-1213", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000762233", "#text": "LOI99-1172", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000580717", "#text": "LOI99-1173", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320723", "@num": "44", "#text": "Loi - art. 44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320583", "@num": "50", "#text": "Loi - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320601", "@num": "62", "#text": "Loi - art. 62 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320602", "@num": "62", "#text": "Loi - art. 62 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320604", "@num": "64", "#text": "Loi - art. 64 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320605", "@num": "64", "#text": "Loi - art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000028809315", "@num": "50", "#text": "Loi n° 99-1172 du 30 décembre 1999 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000580436", "#text": "Décret2000-8", "@sens": "cible", "@cidtexte": "JORFTEXT000000580436", "@nortexte": "ECOF9900032D", "@numtexte": "2000-8", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-04" }, { "@id": "JORFTEXT000000398802", "#text": "Décret2000-22", "@sens": "cible", "@cidtexte": "JORFTEXT000000398802", "@nortexte": "EQUU9901918D", "@numtexte": "2000-22", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-10" }, { "@id": "JORFTEXT000000386237", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000386237", "@nortexte": "ATEP0090001A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-12-27" }, { "@id": "JORFTEXT000000749379", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000749379", "@nortexte": "ATEP0090002A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-12-27" }, { "@id": "JORFTEXT000000385410", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000385410", "@nortexte": "EQUA9901913A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-01-24" }, { "@id": "JORFTEXT000000386513", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000386513", "@nortexte": "ATEP0090011A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-12-28" }, { "@id": "JORFTEXT000000386514", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000386514", "@nortexte": "ATEP0090012A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-12-28" }, { "@id": "JORFTEXT000000385818", "#text": "Décret2000-161", "@sens": "cible", "@cidtexte": "JORFTEXT000000385818", "@nortexte": "ATEP9970048D", "@numtexte": "2000-161", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-23" }, { "@id": "JORFTEXT000000386006", "#text": "Décret2000-165", "@sens": "cible", "@cidtexte": "JORFTEXT000000386006", "@nortexte": "ECOT9951832D", "@numtexte": "2000-165", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-28" }, { "@id": "JORFTEXT000000216010", "#text": "Décret2000-195", "@sens": "cible", "@cidtexte": "JORFTEXT000000216010", "@nortexte": "ECOF9900043D", "@numtexte": "2000-195", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-03" }, { "@id": "LEGIARTI000006513592", "@num": "1", "#text": "Décret n°2000-263 du 17 mars 2000 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000386937", "@nortexte": "MENF0000209D", "@numtexte": "2000-263", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-17" }, { "@id": "JORFTEXT000000386937", "#text": "Décret2000-263", "@sens": "cible", "@cidtexte": "JORFTEXT000000386937", "@nortexte": "MENF0000209D", "@numtexte": "2000-263", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-17" }, { "@id": "JORFTEXT000000581663", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000581663", "@nortexte": "ECOD0070004A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-04-11" }, { "@id": "JORFTEXT000000216770", "#text": "Décret2000-339", "@sens": "cible", "@cidtexte": "JORFTEXT000000216770", "@nortexte": "ECOL0000033D", "@numtexte": "2000-339", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-17" }, { "@id": "JORFTEXT000000217178", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000217178", "@nortexte": "INTB0000069A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-04-14" }, { "@id": "JORFTEXT000000764773", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000764773", "@nortexte": "INTB0000233A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-04-14" }, { "@id": "JORFTEXT000000215798", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000215798", "@nortexte": "ECOD0070010A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-04-10" }, { "@id": "JORFTEXT000000582593", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000582593", "@nortexte": "EQUA0000463A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-04-27" }, { "@id": "JORFTEXT000000399992", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000399992", "@nortexte": "MENA0001001A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-05-18" }, { "@id": "LEGIARTI000006821018", "@num": "51", "#text": "Loi n°2000-1208 du 13 décembre 2000 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000207538", "@nortexte": "EQUX9900145L", "@numtexte": "2000-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "JORFTEXT000000208059", "#text": "Décret2000-1272", "@sens": "cible", "@cidtexte": "JORFTEXT000000208059", "@nortexte": "EQUU0000535D", "@numtexte": "2000-1272", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000220595", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000767907", "#text": "LOI2000-1353", "@sens": "cible", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320808", "@num": "26", "#text": "Loi - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320837", "@num": "44", "#text": "Loi - art. 44 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320838", "@num": "44", "#text": "Loi - art. 44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000028809310", "@num": "26", "#text": "Loi n° 2000-1352 du 30 décembre 2000 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000208194", "#text": "Décret2001-42", "@sens": "cible", "@cidtexte": "JORFTEXT000000208194", "@nortexte": "EQUU0100001D", "@numtexte": "2001-42", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-15" }, { "@id": "JORFTEXT000000209258", "#text": "Décret2001-343", "@sens": "cible", "@cidtexte": "JORFTEXT000000209258", "@nortexte": "ECOF0100001D", "@numtexte": "2001-343", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-04-19" }, { "@id": "JORFTEXT000000588664", "#text": "Décret2001-436", "@sens": "cible", "@cidtexte": "JORFTEXT000000588664", "@nortexte": "ECOF0100014D", "@numtexte": "2001-436", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "JORFTEXT000000223908", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000223908", "@nortexte": "EQUA0100725A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2001-05-31" }, { "@id": "JORFTEXT000000214697", "#text": "Décret2001-705", "@sens": "cible", "@cidtexte": "JORFTEXT000000214697", "@nortexte": "ECOD0170014D", "@numtexte": "2001-705", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-31" }, { "@id": "JORFTEXT000000592233", "#text": "LOI2001-1275", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000592233", "#text": "LOI2001-1275", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000581002", "#text": "LOI2001-1276", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321140", "@num": "26", "#text": "Loi - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321328", "@num": "38", "#text": "Loi - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321157", "@num": "42", "#text": "Loi - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321160", "@num": "45", "#text": "Loi - art. 45 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321161", "@num": "45", "#text": "Loi - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321162", "@num": "46", "#text": "Loi - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000028809302", "@num": "26", "#text": "Loi n° 2001-1275 du 28 décembre 2001 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000774653", "#text": "Décret2002-48", "@sens": "cible", "@cidtexte": "JORFTEXT000000774653", "@nortexte": "EQUU0200017D", "@numtexte": "2002-48", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-01-10" }, { "@id": "JORFTEXT000000774380", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000774380", "@nortexte": "INTB0200213A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-16" }, { "@id": "JORFTEXT000000230451", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000230451", "@nortexte": "EQUA0200832A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-24" }, { "@id": "JORFTEXT000000597363", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000597363", "@nortexte": "ECOD0270006A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-06-14" }, { "@id": "JORFTEXT000000597944", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000597944", "@nortexte": "EQUA0201132A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-09-09" }, { "@id": "JORFTEXT000000232751", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000232751", "@nortexte": "EQUA0201542A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-10-15" }, { "@id": "JORFTEXT000000409730", "#text": "Décret2002-1296", "@sens": "cible", "@cidtexte": "JORFTEXT000000409730", "@nortexte": "BUDF0220175D", "@numtexte": "2002-1296", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-10-24" }, { "@id": "JORFTEXT000000594642", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000594642", "@nortexte": "EQUA0201570A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-10-29" }, { "@id": "JORFTEXT000000404095", "#text": "Décret2001-158", "@sens": "cible", "@cidtexte": "JORFTEXT000000404095", "@nortexte": "PRMX0104687D", "@numtexte": "2001-158", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-02-19" }, { "@id": "LEGIARTI000006321440", "@num": "27", "#text": "Loi - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321443", "@num": "29", "#text": "Loi - art. 29 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321442", "@num": "29", "#text": "Loi - art. 29 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321444", "@num": "29", "#text": "Loi - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321473", "@num": "54", "#text": "Loi - art. 54 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321474", "@num": "54", "#text": "Loi - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321475", "@num": "55", "#text": "Loi - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000417878", "#text": "Décret2003-262", "@sens": "cible", "@cidtexte": "JORFTEXT000000417878", "@nortexte": "ECOF0220205D", "@numtexte": "2003-262", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-17" }, { "@id": "JORFTEXT000000603905", "#text": "LOI2003-590", "@sens": "cible", "@cidtexte": "JORFTEXT000000603905", "@nortexte": "EQUX0306674L", "@numtexte": "2003-590", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000006826490", "@num": "91", "#text": "Loi n°2003-590 du 2 juillet 2003 - art. 91 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000603905", "@nortexte": "EQUX0306674L", "@numtexte": "2003-590", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000006826491", "@num": "91", "#text": "Loi n°2003-590 du 2 juillet 2003 - art. 91 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000603905", "@nortexte": "EQUX0306674L", "@numtexte": "2003-590", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000006321776", "@num": "50", "#text": "Loi - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006321783", "@num": "55", "#text": "Loi - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000020019737", "@num": "55", "#text": "Loi n°2003-1311 du 30 décembre 2003 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000023378594", "@num": "55", "#text": "Loi n°2003-1311 du 30 décembre 2003 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "JORFTEXT000000611585", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000611585", "@nortexte": "BUDD0450013A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-02-11" }, { "@id": "JORFTEXT000000789373", "#text": "LOI2004-1484", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000240757", "#text": "LOI2004-1485", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322147", "@num": "57", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322149", "@num": "59", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322250", "@num": "1", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000812068", "#text": "Décret2005-1661", "@sens": "cible", "@cidtexte": "JORFTEXT000000812068", "@nortexte": "INTB0500341D", "@numtexte": "2005-1661", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-27" }, { "@id": "LEGIARTI000006322529", "@num": "106", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 106 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFTEXT000000465963", "#text": "LOI organique2007-223", "@sens": "cible", "@cidtexte": "JORFTEXT000000465963", "@nortexte": "DOMX0500203L", "@numtexte": "2007-223", "@typelien": "MODIFIE", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "2007-02-21" }, { "@id": "LEGIARTI000006399954", "@num": "17", "#text": "Loi n°2007-223 du 21 février 2007 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000465963", "@nortexte": "DOMX0500203L", "@numtexte": "2007-223", "@typelien": "CITATION", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "2007-02-21" }, { "@id": "JORFARTI000022867290", "#text": "Décision n° 2010-44 QPC du 29 septembre 2010 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022867289", "@nortexte": "CSCX1024952S", "@numtexte": "2010-44 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2010-09-29" }, { "@id": "JORFARTI000028225210", "#text": "Décision n°2013-355 QPC du 22 novembre 2013 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028225209", "@nortexte": "CSCX1328783S", "@numtexte": "2013-355 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2013-11-22" }, { "@id": "LEGITEXT000034411465", "#text": "Décret n°2017-518 du 10 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034410867", "@nortexte": "INTB1705582D", "@numtexte": "2017-518", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-10" }, { "@id": "JORFTEXT000034410867", "#text": "Décret n°2017-518 du 10 avril 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034410867", "@nortexte": "INTB1705582D", "@numtexte": "2017-518", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-10" }, { "@id": "JORFARTI000035260515", "#text": "Décision n°2017-644 QPC du 21 juillet 2017 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035260514", "@nortexte": "CSCX1721615S", "@numtexte": "2017-644 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-07-21" }, { "@id": "JORFTEXT000035389719", "#text": "Délibération n°2016-322 du 13 octobre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035389719", "@nortexte": "CNIX1721893X", "@numtexte": "2016-322", "@typelien": "CITATION", "@naturetexte": "DELIBERATION", "@datesignatexte": "2016-10-13" }, { "@id": "JORFARTI000035744245", "@num": "1", "#text": "Décision n°2017-659 QPC du 6 octobre 2017 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035744235", "@nortexte": "CSCX1728051S", "@numtexte": "2017-659 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-10-06" }, { "@id": "JORFARTI000035744236", "#text": "Décision n°2017-659 QPC du 6 octobre 2017 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035744235", "@nortexte": "CSCX1728051S", "@numtexte": "2017-659 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-10-06" }, { "@id": "LEGITEXT000039403722", "#text": "Décret n°2019-1202 du 19 novembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039402843", "@nortexte": "CPAE1904954D", "@numtexte": "2019-1202", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-19" }, { "@id": "JORFTEXT000039402843", "#text": "Décret n°2019-1202 du 19 novembre 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000039402843", "@nortexte": "CPAE1904954D", "@numtexte": "2019-1202", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-19" }, { "@id": "LEGIARTI000006294110", "@num": "140 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294108", "@num": "140 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294100", "@num": "140 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294104", "@num": "140 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294531", "@num": "246", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 246 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294538", "@num": "251", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 251 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295601", "@num": "255", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 255 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294542", "@num": "256", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294750", "@num": "290", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 290 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294752", "@num": "291", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 291 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294755", "@num": "291 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 291 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294778", "@num": "300", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 300 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294827", "@num": "310 HB septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294825", "@num": "310 HB sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294834", "@num": "310 HH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HH (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294845", "@num": "310 HL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HL (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294847", "@num": "310 HM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HM (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294849", "@num": "310 HN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HN (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295741", "@num": "310 HS", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HS (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293850", "@num": "74 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 U (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299180", "@num": "222", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 222 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299182", "@num": "223", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 223 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299185", "@num": "224", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 224 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299188", "@num": "225", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 225 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", 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L9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "LOI DE FINANCES POUR 1999", "BUDGET 1999", "EQUILIBRE FINANCIER", "CGI", "IMPOT SUR LE REVENU", "IRPP", "LIVRE DES PROCEDURES FISCALES", "LPF", "CODE DES DOUANES", "CODE MINIER", "BUDGET GENERAL", "BUDGET ANNEXE", "COMPTE SPECIAL DU TRESOR", "CST", "NON CONFORMITE A LA CONSTITUTION", "CONSEIL CONSTITUTIONNEL", "CODE RURAL", "CODE DE L'URBANISME", "CODE GENERAL DES COLLECTIVITES TERRITORIALES", "CGCT", "CODE DU TRAVAIL", "CODE DE LA SECURITE SOCIALE", "PROJET DE LOI" ] }, "TITREFULL": "LOI de finances pour 1999 (n° 98-1266 du 30 décembre 1998) (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000209044", "NOR": "ECOX9800125L", "NUM": "98-1266", "DATE_PUBLI": "1998-12-31", "DATE_TEXTE": "1998-12-30", "NUM_PARUTION": 303, "ORIGINE_PUBLI": "JORF n°303 du 31 décembre 1998", "PAGE_DEB_PUBLI": 20050, "PAGE_FIN_PUBLI": 20116 } }, "META_COMMUN": { "ID": "JORFTEXT000000209044", "URL": "texte/version/JORF/TEXT/00/00/00/20/90/JORFTEXT000000209044.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1998/12/30/ECOX9800125L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9981266", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1998/12/30/98-1266/jo/texte" } } }, "RECT": { "CONTENU": "RECT. JO DU 20-01-1999 P1027 (ART. 51 LIRE 302 BISK AU LIEU DE 30 BISK,ART. 129 LIRE ART. 57 AU LIEU DE ART. 40)" }, "VISAS": { "CONTENU": "

L'Assemblée nationale et le Sénat ont délibéré,

L'Assemblée nationale a adopté,

Vu la décision du Conseil constitutionnel no 98-405 DC en date du 29 décembre 1998 ;

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": "

Fait à Paris, le 30 décembre 1998.

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": "JORFTEXT000000209044", "cible": true, "cidtexte": "JORFTEXT000000209044", "id": "LEGIARTI000006320316", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006320316", "liens_entrants": true }

Article 41 AUTONOME VIGUEUR, en vigueur depuis le 31/12/1998 (LOI de finances pour 1999 (n° 98-1266 du 30 décembre 1998) (1))