{ "article": { "LEGIARTI000006320493": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "22", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1998-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006320493", "URL": "article/LEGI/ARTI/00/00/06/32/04/LEGIARTI000006320493.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJFXXXXXX022AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000574787", "#text": "Loi 98-1267 1998-12-30 Finances rectificative pour 1998 JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006307833", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134148", "@fin": "2999-01-01", "#text": "I. - MESURES CONCERNANT LA FISCALITE", "@debut": "1998-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114763", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "1998-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084615", "@fin": "2999-01-01", "#text": "Deuxième partie : MOYENS DES SERVICES ET DISPOSITIONS SPECIALES", "@debut": "1998-12-31" } ] }, "@cid": "JORFTEXT000000574787", "@nor": "ECOX9800170L", "@num": "98-1267", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1998 (n° 98-1267 du 30 décembre 1998) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000574787", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 98-1267 du 30 décembre 1998 de Finances rectificative pour 1998 (1)", "@debut": "1998-12-31", "@id_txt": "LEGITEXT000005627299", "@c_titre_court": "Loi n° 98-1267 du 30 décembre 1998" } ], "@date_publi": "1998-12-31", "@date_signature": "1998-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006320493", "@fin": "2999-01-01", "@num": "22", "@etat": "VIGUEUR", "@debut": "1998-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. - Les dispositions du I sont applicables aux revenus perçus à compter du 1er janvier 1998.
" } }, "LEGIARTI000006307833": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307833", "URL": "article/LEGI/ARTI/00/00/06/30/78/LEGIARTI000006307833.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0081AAXXXXXAM" } }, "LIENS": { "LIEN": [ { "#text": "CGI 80 ter b, 220 bis, 81 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000509653", "#text": "Décret 64-285 1964-04-02", "@sens": "source", "@cidtexte": "JORFTEXT000000509653", "@numtexte": "64-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-04-02" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 208-14, art. 208-18", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000698675", "#text": "Ordonnance 67-830 1967-09-27", "@sens": "source", "@cidtexte": "JORFTEXT000000698675", "@numtexte": "67-830", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-27" }, { "@id": "JORFTEXT000000698842", "#text": "Loi 73-9 1973-01-04 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000698842", "@numtexte": "73-9", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-01-04" }, { "@id": "JORFARTI000002080917", "@num": "12", "#text": "Loi n°77-765 du 12 juillet 1977 - art. 12, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000886344", "@numtexte": "77-765", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006756101", "@num": "13", "#text": "Loi n°77-765 du 12 juillet 1977 - art. 13 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000886344", "@numtexte": "77-765", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006289996", "@num": "40", "#text": "Loi n°78-763 du 19 juillet 1978 - art. 40 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "JORFTEXT000000886865", "#text": "Loi 80-545 1980-07-17", "@sens": "source", "@cidtexte": "JORFTEXT000000886865", "@numtexte": "80-545", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "JORFTEXT000000339926", "#text": "Ordonnance 82-283 1982-03-26", "@sens": "source", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "LEGIARTI000021311423", "@num": "4", "#text": "Arrêté du 28 avril 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000020722168", "@num": "5", "#text": "Arrêté du 28 avril 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000021983468", "@num": "7", "#text": "Arrêté du 28 avril 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "JORFTEXT000000184000", "#text": "Loi 94-488 1994-06-11", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006698199", "@num": "17", "#text": "Loi n°94-679 du 8 août 1994 - art. 17 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "JORFTEXT000000742398", "#text": "Loi 96-370 1996-05-03", "@sens": "source", "@cidtexte": "JORFTEXT000000742398", "@nortexte": "INTX9400179L", "@numtexte": "96-370", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-03" }, { "@id": "JORFTEXT000000381303", "#text": "Loi 96-1111 1996-12-19", "@sens": "source", "@cidtexte": "JORFTEXT000000381303", "@nortexte": "DEFX9600095L", "@numtexte": "96-1111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-19" }, { "@id": "LEGIARTI000006657881", "@num": "12", "#text": "Loi n°98-461 du 13 juin 1998 - art. 12 () JORF 14 juin 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGIARTI000006320180", "@num": "51", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 51 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000006658048", "@num": "144", "#text": "Loi n°98-657 du 29 juillet 1998 - art. 144 () JORF 31 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000206894", "@nortexte": "MESX9800027L", "@numtexte": "98-657", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-29" }, { "@id": "LEGIARTI000006320493", "@num": "22", "#text": "Loi - art. 22 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320494", "@num": "23", "#text": "Loi - art. 23 () JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@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": "LEGIARTI000039363640", "#text": "Arrêté du 25 septembre 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "LEGIARTI000039363601", "@num": "4", "#text": "Arrêté du 25 septembre 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "LEGIARTI000037457260", "@num": "3", "#text": "Décret n°2016-1184 du 31 août 2016 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000033079819", "@nortexte": "DEVK1617563D", "@numtexte": "2016-1184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-31" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038816849", "@num": "3", "#text": "Ordonnance n°2019-766 du 24 juillet 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038811832", "@nortexte": "ECOT1917453R", "@numtexte": "2019-766", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-07-24" }, { "@id": "LEGIARTI000039361499", "@num": "4", "#text": "Arrêté du 24 septembre 2019 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000039356252", "@nortexte": "CPAE1927471A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-24" }, { "@id": "LEGITEXT000047965755", "#text": "Décret n°2023-765 du 11 août 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047963959", "@nortexte": "MENE2319039D", "@numtexte": "2023-765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-11" }, { "@id": "LEGIARTI000044399324", "@num": "L245-6", "#text": "Code de l'action sociale et des familles - art. L245-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814952", "@num": "L821-8", "#text": "Code de la construction et de l'habitation. - art. L821-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030058462", "@num": "D531-5", "#text": "Code de la sécurité sociale. - art. D531-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845436", "@num": "L131-4", "#text": "Code de la sécurité sociale. - art. L131-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031814868", "@num": "L131-4-1", "#text": "Code de la sécurité sociale. - art. L131-4-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218225", "@num": "L136-1-1", "#text": "Code de la sécurité sociale. - art. L136-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045232415", "@num": "L136-1-3", "#text": "Code de la sécurité sociale. - art. L136-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390283", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. L136-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017923933", "@num": "L242-4-2", "#text": "Code de la sécurité sociale. - art. L242-4-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029321736", "@num": "L120-22", "#text": "Code du service national - art. L120-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052276", "@num": "L3262-6", "#text": "Code du travail - art. L3262-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046194090", "@num": "L3312-5", "#text": "Code du travail - art. L3312-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031012174", "@num": "L3334-8", "#text": "Code du travail - art. L3334-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805436", "@num": "L1621-1", "#text": "Code général des collectivités territoriales - art. L1621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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": "LEGIARTI000047288764", "@num": "154 bis", "#text": "Code général des impôts, CGI. - art. 154 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "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": "LEGIARTI000041468289", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302992", "@num": "163 bis E", "#text": "Code général des impôts, CGI. - art. 163 bis E (V)", "@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": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861251", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201305", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949398", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642550", "@num": "80 duodecies", "#text": "Code général des impôts, CGI. - art. 80 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629283", "@num": "80 quinquies", "#text": "Code général des impôts, CGI. - art. 80 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038526074", "@num": "80 sexdecies", "#text": "Code général des impôts, CGI. - art. 80 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812681", "@num": "80 undecies A", "#text": "Code général des impôts, CGI. - art. 80 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160676", "@num": "39", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300241", "@num": "6 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017923937", "@num": "L741-10-3", "#text": "Code rural - art. L741-10-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006555864", "@num": "L104", "#text": "Code du service national - art. L104 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645987", "@num": "L122-14-13", "#text": "Code du travail - art. L122-14-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649869", "@num": "L441-2", "#text": "Code du travail - art. L441-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006692638", "@num": "L209-15", "#text": "Code de la santé publique - art. L209-15 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale L511-1, L841-1, L842-1, L831-1 à L831-7", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743192", "@num": "L511-1", "#text": "Code de la sécurité sociale. - art. L511-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745050", "@num": "L841-1", "#text": "Code de la sécurité sociale. - art. L841-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745073", "@num": "L842-1", "#text": "Code de la sécurité sociale. - art. L842-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797908", "@num": "L322-12", "#text": "Code des assurances - art. L322-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797932", "@num": "L322-13", "#text": "Code des assurances - art. L322-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798070", "@num": "L322-22", "#text": "Code des assurances - art. L322-22 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792471", "@num": "L321-9", "#text": "Code de la mutualité - art. L321-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074096", "#text": "Code de la construction et de l'habitation L351-1 à L351-14", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L321-13, L255 à L257, L325-1, L325-2, 1031-3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1997-01-23 5F-4-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-01-23 5F-5-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-01-23 5F-6-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-02-17 5F-9-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-01-13 5F-1-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-01-13 5F-3-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-01-13 5F-4-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-12-30 5F-1-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-06-14 5F-14-99 (81 1°)", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-08-30 5F-16-99 (81 23°)", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-01-21 5F-5-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-01-6 5F-2-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Loi 1867-07-24", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 1917-04-26", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 1928-12-30 art. 96", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 1932-09-17 art. 5", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 1936-10-01 art. 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 42-652 1942-06-26 art. 6", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197199", "@fin": "2999-01-01", "#text": "1 : Définition des revenus imposables", "@debut": "1978-07-20" } ] }, "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" } ] }, 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{ "@id": "LEGIARTI000006307847", "@fin": "2005-12-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307848", "@fin": "2006-03-24", "@num": "81", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307849", "@fin": "2006-12-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307850", "@fin": "2006-12-31", "@num": "81", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307851", "@fin": "2007-08-22", "@num": "81", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307852", "@fin": "2007-12-28", "@num": "81", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017923941", "@fin": "2008-04-03", "@num": "81", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620236", "@fin": "2008-08-22", "@num": "81", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019353448", "@fin": "2009-04-10", "@num": "81", "@etat": "MODIFIE", "@debut": "2008-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549430", "@fin": "2009-06-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869370", "@fin": "2009-07-25", "@num": "81", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020899207", "@fin": "2010-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2009-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021629232", "@fin": "2010-01-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021662981", "@fin": "2010-05-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2010-01-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200723", "@fin": "2010-07-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021960637", "@fin": "2011-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2010-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023388926", "@fin": "2011-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2010-11-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023384023", "@fin": "2011-06-12", "@num": "81", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189515", "@fin": "2012-05-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842529", "@fin": "2013-06-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518339", "@fin": "2014-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028345375", "@fin": "2014-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028416932", "@fin": "2014-05-30", "@num": "81", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042367", "@fin": "2014-08-02", "@num": "81", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029321126", "@fin": "2015-06-06", "@num": "81", "@etat": "MODIFIE", "@debut": "2014-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030700497", "@fin": "2015-07-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031065774", "@fin": "2016-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2015-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031088032", "@fin": "2016-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031782253", "@fin": "2016-06-13", "@num": "81", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032702014", "@fin": "2016-08-10", "@num": "81", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033022738", "@fin": "2017-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2016-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805220", "@fin": "2017-05-05", "@num": "81", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034597272", "@fin": "2017-09-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033849543", "@fin": "2018-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035588570", "@fin": "2018-06-23", "@num": "81", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100010", "@fin": "2018-11-23", "@num": "81", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038129523", "@fin": "2018-12-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2018-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985663", "@fin": "2019-05-24", "@num": "81", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038947335", "@fin": "2019-06-08", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687767", "@fin": "2019-07-05", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038725125", "@fin": "2019-09-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038838272", "@fin": "2019-10-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000038093868", "@fin": "2019-07-26", "@num": "81", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836748", "@fin": "2019-12-27", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039790394", "@fin": "2019-12-28", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041566634", "@fin": "2019-12-30", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041566727", "@fin": "2020-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039108034", "@fin": "2020-07-25", "@num": "81", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159084", "@fin": "2020-12-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910732", "@fin": "2021-06-12", "@num": "81", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662199", "@fin": "2021-08-25", "@num": "81", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043976885", "@fin": "2022-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2021-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978375", "@fin": "2022-02-26", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045232410", "@fin": "2022-05-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765897", "@fin": "2022-08-18", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046195911", "@fin": "2023-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860918", "@fin": "2023-06-03", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622458", "@fin": "2023-07-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047770107", "@fin": "2024-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048600731", "@fin": "2024-06-02", "@num": "81", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049641921", "@fin": "2025-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2024-06-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048833744", "@fin": "2999-01-01", "@num": "81", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont affranchis de l'impôt :
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1° Les allocations spéciales destinées à couvrir les frais inhérents à la fonction ou à l'emploi et effectivement utilisées conformément à leur objet. Les rémunérations des journalistes, rédacteurs, photographes, directeurs de journaux et critiques dramatiques et musicaux perçues ès qualités constituent de telles allocations à concurrence de 50 000 F (1) ;
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Toutefois, lorsque leur montant est fixé par voie législative, ces allocations sont toujours réputées utilisées conformément à leur objet et ne peuvent donner lieu à aucune vérification de la part de l'administration (1').
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1° bis a et c (Abrogés) ;
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b (Transféré sous l'article 80 ter-b) ;
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2° Les prestations familiales énumérées par l'article L. 511-1 du code de la sécurité sociale, l'aide à la famille pour l'emploi d'une assistante maternelle agréée ainsi que la majoration de cette aide et l'allocation de garde d'enfant à domicile visées respectivement aux articles L. 841-1 et L. 842-1 du même code, l'allocation de salaire unique, l'allocation de salaire unique, l'allocation de la mère au foyer et l'allocation pour frais de garde, maintenues dans le cadre des articles 12 et 13 de la loi n° 77-765 du 12 juillet 1977 instituant le complément familial, l'allocation aux adultes handicapés et les suppléments de revenu familial prévus par la loi n° 80-545 du 17 juillet 1980 portant diverses dispositions en vue d'améliorer la situation des familles nombreuses ;
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2° bis L'allocation de logement prévue par les articles L831-1 à L831-7 du code de la sécurité sociale, ainsi que le montant de l'aide personnalisée au logement prévue par les articles L 351-1 à L 351-14 du code de la construction et de l'habitation ;
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2° ter Les majorations de retraite ou de pension pour charges de famille ;
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3° Les sommes attribuées à l'héritier d'un exploitant agricole au titre du contrat de travail à salaire différé prévu par l'article L321-13 du code rural ;
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4° Les pensions servies en vertu des dispositions du code des pensions militaires d'invalidité et des victimes de guerre ainsi que la retraite du combattant mentionnée aux articles L 255 à L 257 du même code ;
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5° et 6° (Repris avec le 4°).
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7° Les traitements attachés à la légion d'honneur et à la médaille militaire ;
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8° Les indemnités temporaires, prestations et rentes viagères servies aux victimes d'accidents du travail ou à leurs ayants droit ;
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9° Les allocations, indemnités et prestations servies, sous quelque forme que ce soit, par l'Etat, les collectivités et les établissements publics, en application des lois et décrets d'assistance et d'assurance ;
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9° bis Les rentes viagères servies en représentation de dommages-intérêts en vertu d'une condamnation prononcée judiciairement pour la réparation d'un préjudice corporel ayant entraîné pour la victime une incapacité permanente totale l'obligeant à avoir recours à l'assistance d'une tierce personne pour effectuer les actes ordinaires de la vie ;
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10° Les rentes viagères servies par application de l'article 96 de la loi du 30 décembre 1928, de l'article 5 de la loi du 17 septembre 1932, de l'article 1er de la loi du 1er octobre 1936 et de l'article 6 de la loi n° 652 du 26 juin 1942 ;
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11° (Abrogé) ;
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12° Les retraites mutuelles servies aux anciens combattants et victimes de la guerre dans le cadre des dispositions de l'article L321-9 du code de la mutualité ;
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13° (Périmé).
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14° La fraction des pensions temporaires d'orphelins qui correspond au montant des prestations familiales auxquelles aurait eu droit le parent décédé ;
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14° bis Les pensions temporaires d'orphelin, à concurrence de l'allocation aux adultes handicapés, lorsqu'elles remplacent cette allocation en tout ou partie du fait de la loi ;
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14° ter L'indemnité prévue par l'article L209-15 du code de la santé publique ;
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15° Les prestations, visées aux articles L325-1 et L325-2 du code rural.
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Ces dispositions pourront être étendues par décret en conseil d'Etat (2) aux départements d'outre-mer ;
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16° L'attribution gratuite par une société à l'ensemble de son personnel d'actions ou parts sociales de son capital dans les conditions prévues à l'article 220 bis ;
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16° bis et 16 ter (Transférés sous l'article 81 ter) ;
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16° quater (Périmé).
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17° Les prestations de subsistance, d'équipement et de logement ainsi que l'indemnité forfaitaire d'entretien allouées, en application de l'article L 104 du code du service national, au personnel accomplissant le service national actif dans le service de la coopération ou dans le service de l'aide technique ;
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17° bis Le versement complémentaire de l'entreprise effectué à l'occasion de l'émission et de l'achat en bourse d'actions réservées aux salariés et mentionné aux articles 208-14 et 208-18 modifié de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales ;
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17° ter Le versement complémentaire effectué par les sociétés coopératives ouvrières de production en application de l'article 40 de la loi n° 78-763 du 19 juillet 1978 portant statut de ces sociétés, à l'occasion de l'émission de parts sociales destinées exclusivement à leurs salariés ;
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18° Les sommes versées par l'entreprise en application d'un plan d'épargne d'entreprise établi conformément aux dispositions du chapitre III du titre IV du livre IV du code du travail ;
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18° bis Dans la limite d'un montant égal à la moitié du plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale, les sommes reçues au titre de l'intéressement et affectées à la réalisation d'un plan d'épargne d'entreprise ;
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L'exonération s'applique sous réserve du dépôt de l'accord d'intéressement, dans les conditions prévues au huitième alinéa de l'article L. 441-2 du code du travail, à la direction départementale du travail, de l'emploi et de la formation professionnelle du lieu où il a été conclu ;
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Les dispositions du premier alinéa bénéficient également dans les mêmes conditions et limites aux dividendes des actions de travail attribuées aux salariés des sociétés anonymes à participation ouvrière régies par la loi du 26 avril 1917, à compter du 1er janvier 1991 ;
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19° Dans la limite de 28 F par titre (3), le complément de rémunération résultant de la contribution de l'employeur à l'acquisition par le salarié des titres-restaurant émis conformément aux dispositions du titre III de l'ordonnance n° 67-830 du 27 septembre 1967, lorsque cette contribution est comprise entre un minimum et un maximum fixés par arrêté du ministre de l'économie et des finances (4).
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Cette exonération est subordonnée à la condition que le salarié se conforme aux obligations qui sont mises à sa charge par le titre III de l'ordonnance susvisée du 27 septembre 1967 et les textes pris pour son application (5) ;
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19° bis Le complément de rémunération résultant de la contribution de l'employeur à l'acquisition de chèques-vacances par les salariés, dans les conditions fixées par l'ordonnance n° 82-283 du 26 mars 1982, dans la limite du salaire minimum interprofessionnel de croissance apprécié sur une base mensuelle ;
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20° Les attributions gratuites d'actions :
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a. (Abrogé);
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b. (Abrogé).
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c. Des sociétés centrales d'assurances définies à l'article L 322-12 du code des assurances, faites au personnel des entreprises nationales d'assurances en application des articles L 322-13 et L 322-22 du code précité ;
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d. De la société nationale d'étude et de construction de moteurs d'aviation *SNECMA* et de la société nationale industrielle aérospatiale *SNIAS*, faites au personnel de ces entreprises en application de l'article 1er de la loi n° 73-9 du 4 janvier 1973.
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21° (Abrogé).
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22° Les indemnités de départ en retraite, prévues au premier alinéa de l'article L122-14-13 du code du travail (6) dans la limite de 20 000 F.
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23° L'indemnité compensatoire pour frais de transport attribuée aux magistrats, militaires, fonctionnaires et agents de la fonction publique de l'Etat, aux fonctionnaires et agents de la fonction publique hospitalière, aux fonctionnaires et agents des collectivités territoriales et de leurs établissements publics et aux agents de droit public de la poste et de France Télécom en service dans les départements de la Haute-Corse et de la Corse-du-Sud ;
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24° Les primes et indemnités attribuées par l'Etat aux agents publics et aux salariés à l'occasion du transfert hors de la région d'Ile-de-France du service, de l'établissement ou de l'entreprise où ils exercent leur activité (7).
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25° La valeur des actions de la société Air France que l'Etat cède gratuitement à ceux de ses salariés qui consentent une réduction de leurs salaires pendant une durée de trois ans, dans les conditions fixées par l'article 17 de la loi n° 94-679 du 8 août 1994 et pour la durée de leur carrière professionnelle dans les conditions fixées par l'article 51 de la loi n° 98-546 du 2 juillet 1998 portant diverses dispositions d'ordre économique et financier.
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26° L'indemnisation ou, le cas échéant, la valeur des actions attribuées à ce titre, prévue à l'article 79-1 du titre VI relatif aux sociétés anonymes à participation ouvrière de la loi modifiée du 24 juillet 1867 ;
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27° L'allocation forfaitaire complémentaire, les aides spécifiques au logement et les aides spécifiques en faveur des conjoints survivants servies en application de la loi n° 94-488 du 11 juin 1994 relative aux rapatriés anciens membres des formations supplétives et assimilés ou victimes de la captivité en Algérie ;
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28° Lorsqu'elle est prise en charge par l'employeur, la part salariale du complément de cotisation d'assurance vieillesse, prévue à l'article 1031-3 du code rural (8) ;
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29° Les vacations horaires et l'allocation de vétérance personnelle ou de réversion, servies aux sapeurs-pompiers volontaires ou à leurs ayants droit, en application du titre II de la loi n° 96-370 du 3 mai 1996 relative au développement du volontariat dans les corps de sapeurs-pompiers (9) ;
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30° Le pécule versé en application de la loi n° 96-1111 du 19 décembre 1996 relative aux mesures en faveur du personnel militaire dans le cadre de la professionnalisation des armées (10).
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(1) Cette modification est applicable aux revenus perçus à compter du 1er janvier 1998.
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(1') (Cf. Instruction 1999-06-14 5F-14-99).
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(2) Voir décret 64-285 du 2 avril 1964 (JO du 4).
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(3) Chiffre applicable à partir du 1er janvier 1997.
\n
(4) Annexe IV, art. 23 M.
\n
(5) Annexe II, art. 39.
\n
(6) Code du travail, art. L122-14-13.
\n
(7) Ces dispositions s'appliquent aux versements effectués à compter du 1er janvier 1995.
\n
(8) Disposition applicable du 1er janvier 1995 au 31 décembre 1999 ;
\n
(9) Disposition applicable à compter du 1er janvier 1998 ;
\n
(10) Disposition applicable du 1er janvier 1997 au 31 décembre 2002.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006307833", "cible": false, "cidtexte": "JORFTEXT000000574787", "id": "LEGIARTI000006320493", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000574787": { "SM": { "CONTENU": "LA PREMIERE PARTIE CONCERNE LES CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER ET LE TABLEAU DE RECETTES REVISEES.
LA DEUXIEME PARTIE SUR LES MOYENS DES SERVICES ET DISPOSITIONS SPECIALES COMPREND LES OUVERTURES D'AUTORISATION DE PROGRAMME ET DES CREDITS SUPPLEMENTAIRES POUR L'ANNEE 1998 ET DES DISPOSITIONS PERMANENTES FISCALES MODIFIANT LE CODE GENERAL DES IMPOTS ET LE CODE DES DOUANES.
ART. 12: INSTITUTION D'UNE CONTRIBUTION ANNUELLE REPRESENTATIVE DU DROIT DE BAIL EN REMPLACEMENT DU DROIT DE BAIL.
ART. 13 ET 14: DISPOSITIONS BESSON SE SUBSTITUANT A L'AMORTISSEMENT PERISSOL PERMETTANT UNE REDUCTION D'IMPOT POUR L'ACQUISITION D'UN LOGEMENT LOCATIF.
ART. 15 A 18: MODIFICATION DES REFERENCES.
ART. 19: EXONERATION DE TAXE FONCIERE.
ART.20: MESURES TRANSITOIRES POUR LE RECOUVREMENT DES IMPOTS DE MAYOTTE.
ART. 21: DEROGATIONS ACCORDEES AUX CLUBS SPORTIFS POUR LA VENTE DES BOISSONS ALCOOLISEES.
ART. 22 ET 23: CREATION D'ALLOCATIONS EXONEREES D'IMPOT POUR LES JOURNALISTES ET ASSIMILES.
ART. 24: TRANSMISSION DE DOCUMENTS FINANCIERS PAR UN MOYEN INFORMATIQUE POUR LE PAIEMENT DES CAPITAUX MOBILIERS.
ART. 27: LES BIC SONT ELARGIS A TOUTES OPERATIONS EFFECTUEES SUR DES MARCHES REGLEMENTES A TITRE PROFESSIONNEL.
ART. 30 A 32: CREATION D'UNE REDEVANCE SANITAIRE SUR LES POISSONS,LA VIANDE ET LEURS PRODUITS DERIVES.ART. 38: MODALITES DE RECOUVREMENT DE LA TAXE DITE DES 50 PAS GEOMETRIQUES DANS LES DOM.
ART. 41: MISE EN OEUVRE D'UNE PROVISION DESTINEE A LA PERTE GLOBALE DE GESTION DES ENTREPRISES D'ASSURANCES SAUF CONTRATS DOMMAGES.
ART. 44: LE GOUVERNEMENT EST AUTORISE A AGIR AUPRES DU FONDS MONETAIRE INTERNATIONAL (FMI).
ART. 45: INSTITUTION D'UNE DOTATION BUDGETAIRE EN FAVEUR DES REGIONS POUR COMPENSER LA SUPPRESSION DE LA TAXE ADDITIONNELLE REGIONALE AUX DROITS DE MUTATIONS.
ART. 46: MODIFICATION DE LA REPARTITION DES FONDS DEPARTEMENTAUX DE PEREQUATION DE LA TAXE PROFESSIONNELLE.
ART. 47: MODIFICATION DU CGCT CONCERNANT LES IMPUTATIONS DE DEPENSES.
ART. 46: VALIDATION DES VERSEMENTS DE L'ETAT AU TITRE DU CAPITAL-DECES VERSES AUX AYANTS DROIT DES CONTRACTUELS DU 01-11-1995 AU 05-12-1997.
ART. 49: CESSION DE LA SOCIETE MARSEILLAISE DE CREDIT.
ART. 50: COUVERTURE DES PERTES PAR L'ETAT.
ART. 51: MODALITES DE PRIVATISATION DE FRANCE TELECOM.
ART. 52: TRANSMISSION DE PROPRIETE DE BARRAGES AU DEPARTEMENT DU HAUT-RHIN.
ART. 53: REMISE DE DETTES AUX REGIONS TOUCHEES PAR LE CYCLONE MITCH.
ART. 54: MAJORATION DE CERTAINES RENTES VIAGERES.
ART. 55: SOUTIEN FINANCIER AU BRESIL.
L'ART. 8 (II ET III) DE LA LOI 981194 EST ABROGE (ART. 40 A 42).
TABLEAU DES VOIES ET MOYENS APPLICABLES AU BUDGET 1998." }, "TP": { "CONTENU": "

(1) Loi no 98-1267.

- Directives communautaires :

- directive 96/23/CE du 29 avril 1996 du Conseil relative aux mesures de contrôle à mettre en oeuvre à l'égard de certaines substances et de leurs résidus dans les animaux vivants et leurs produits et abrogeant les directives 85/358/CEE et 84/469/CEE et les décisions 89/187/CEE et 91/664/CEE ;

- directive 96/43/CE du 26 juin 1996 du Conseil modifiant et codifiant la directive 85/73/CEE pour assurer le financement des inspections et des contrôles vétérinaires des animaux vivants et de certains produits animaux et modifiant les directives 90/675/CEE et 91/496/CEE.

- Travaux préparatoires :

Assemblée nationale :

Projet de loi no 1210 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 1224 ;

Avis de M. François Lamy, au nom de la commission de la défense, no 1230 ;

Discussion et adoption le 3 décembre 1998.

Sénat :

Projet de loi, adopté par l'Assemblée nationale, no 97 (1998-1999) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, no 116 (1998-1999) ;

Discussion les 14 et 15 décembre et adoption le 15 décembre 1998.

Assemblée nationale :

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission mixte paritaire, no 1274.

Sénat :

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission mixte paritaire.

Assemblée nationale :

Projet de loi, modifié par le Sénat, no 1272 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 1282 ;

Discussion et adoption le 22 décembre 1998.

Sénat :

Projet de loi, adopté par l'Assemblée nationale en nouvelle lecture, no 143 (1998-1999) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, no 144 (1998-1999) ;

Discussion et rejet le 22 décembre 1998.

Assemblée nationale :

Projet de loi, rejeté par le Sénat en nouvelle lecture, no 1322 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 1323 ;

Discussion et adoption, en lecture définitive, le 22 décembre 1998.

- Conseil constitutionnel :

Décision no 98-406 DC du 29 décembre 1998 publiée au Journal officiel de ce jour.

" }, "ABRO": { "CONTENU": "Texte partiellement abrogé: art. 20 (I)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691946", "#text": "Loi du 28 mars 1885", "@sens": "source", "@cidtexte": "JORFTEXT000000691946", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1885-03-28" }, { "@id": "JORFTEXT000000692445", "#text": "Loi n°49-420 du 25 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "JORFTEXT000000693424", "#text": "Loi n°70-1199 du 21 décembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFTEXT000000317767", "#text": "Loi n°86-912 du 6 août 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317767", "@numtexte": "86-912", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-06" }, { "@id": "JORFTEXT000000874247", "#text": "Loi n° 86-1290 du 23 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874247", "@numtexte": "86-1290", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-23" }, { "@id": "JORFTEXT000000509310", "#text": "Loi n° 89-462 du 6 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000006420988", "@num": "32-2", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 32-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@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": "JORFTEXT000000178406", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000888440", "#text": "Directive Européenne n°96-43 du 26 juin 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000888440", "@nortexte": "396L0043", "@numtexte": "96-43", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1996-06-26" }, { "@id": "LEGIARTI000006319923", "@num": "25", "#text": "Loi - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319923", "@num": "25", "#text": "Loi - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "JORFTEXT000000753121", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "JORFTEXT000000569621", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000392993", "#text": "Loi n°98-1194 du 23 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "JORFTEXT000000209596", "#text": "DECISION98-406", "@sens": "cible", "@cidtexte": "JORFTEXT000000209596", "@nortexte": "CSCL9803370S", "@numtexte": "98-406 DC", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "1998-12-29" }, { "@id": "JORFTEXT000000208630", "#text": "DECRET98-1304", "@sens": "cible", "@cidtexte": "JORFTEXT000000208630", "@nortexte": "ECOB9810094D", "@numtexte": "98-1304", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320465", "@num": "1", "#text": "Loi - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320478", "@num": "10", "#text": "Loi - art. 10 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320479", "@num": "11", "#text": "Loi - art. 11 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320480", "@num": "12", "#text": "Loi - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320481", "@num": "13", "#text": "Loi - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320483", "@num": "15", "#text": "Loi - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320485", "@num": "17", "#text": "Loi - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320486", "@num": "18", "#text": "Loi - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320487", "@num": "19", "#text": "Loi - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320467", "@num": "2", "#text": "Loi - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320488", "@num": "20", "#text": "Loi - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320491", "@num": "21", "#text": "Loi - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320493", "@num": "22", "#text": "Loi - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320495", "@num": "24", "#text": "Loi - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320497", "@num": "26", "#text": "Loi - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320498", "@num": "27", "#text": "Loi - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320499", "@num": "28", "#text": "Loi - 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art. 38 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320469", "@num": "4", "#text": "Loi - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320513", "@num": "41", "#text": "Loi - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320516", "@num": "44", "#text": "Loi - art. 44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320516", "@num": "44", "#text": "Loi - art. 44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320517", "@num": "45", "#text": "Loi - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320520", "@num": "48", "#text": "Loi - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320521", "@num": "49", "#text": "Loi - art. 49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320470", "@num": "5", "#text": "Loi - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320522", "@num": "50", "#text": "Loi - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320523", "@num": "51", "#text": "Loi - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320524", "@num": "52", "#text": "Loi - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320525", "@num": "53", "#text": "Loi - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320526", "@num": "54", "#text": "Loi - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320527", "@num": "55", "#text": "Loi - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320474", "@num": "6", "#text": "Loi - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320475", "@num": "7", "#text": "Loi - art. 7 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320476", "@num": "8", "#text": "Loi - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320477", "@num": "9", "#text": "Loi - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320462", "@num": "Annexe", "#text": "Loi - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGITEXT000005627299", "#text": "Loi n°98-1267 du 30 décembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000576063", "#text": "DECRET99-180", "@sens": "cible", "@cidtexte": "JORFTEXT000000576063", "@nortexte": "ECOF9920888D", "@numtexte": "99-180", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-10" }, { "@id": "LEGIARTI000006660938", "@num": "8-1", "#text": "Décret n°99-469 du 4 juin 1999 - art. 8-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000211642", "@nortexte": "MESC9910885D", "@numtexte": "99-469", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-04" }, { "@id": "JORFTEXT000000211563", "#text": "DECRET99-633", "@sens": "cible", "@cidtexte": "JORFTEXT000000211563", "@nortexte": "ECOF9920911D", "@numtexte": "99-633", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-07-19" }, { "@id": "JORFTEXT000000761870", "#text": "DECRET99-825", "@sens": "cible", "@cidtexte": "JORFTEXT000000761870", "@nortexte": "ECOF9900010D", "@numtexte": "99-825", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-09-17" }, { "@id": "JORFTEXT000000761793", "#text": "DECRET99-826", "@sens": "cible", "@cidtexte": "JORFTEXT000000761793", "@nortexte": "ECOF9900026D", "@numtexte": "99-826", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-09-17" }, { "@id": "JORFTEXT000000213837", "#text": "Décret99-1016", "@sens": "cible", "@cidtexte": "JORFTEXT000000213837", "@nortexte": "MJSK9970079D", "@numtexte": "99-1016", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-02" }, { "@id": "JORFTEXT000000581510", "#text": "Décret99-1134", "@sens": "cible", "@cidtexte": "JORFTEXT000000581510", "@nortexte": "ECOF9900040D", "@numtexte": "99-1134", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-28" }, { "@id": "JORFTEXT000000216741", "#text": "Décret2000-396", "@sens": "cible", "@cidtexte": "JORFTEXT000000216741", "@nortexte": "ECOF9900031D", "@numtexte": "2000-396", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-05-09" }, { "@id": "LEGITEXT000005629848", "#text": "Décret n°2000-805 du 24 août 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000400506", "@nortexte": "MENX0000035D", "@numtexte": "2000-805", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-24" }, { "@id": "LEGIARTI000006331230", "@num": "1", "#text": "Décret n°2000-805 du 24 août 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000400506", "@nortexte": "MENX0000035D", "@numtexte": "2000-805", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-24" }, { "@id": "LEGIARTI000006331230", "@num": "1", "#text": "Décret n°2000-805 du 24 août 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000400506", "@nortexte": "MENX0000035D", "@numtexte": "2000-805", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-24" }, { "@id": "JORFTEXT000000400506", "#text": "Décret2000-805", "@sens": "cible", "@cidtexte": "JORFTEXT000000400506", "@nortexte": "MENX0000035D", "@numtexte": "2000-805", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-24" }, { "@id": "JORFTEXT000000219709", "#text": "Décret n° 2000-1188 du 30 novembre 2000, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000219709", "@nortexte": "INTM0000040D", "@numtexte": "2000-1188", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-30" }, { "@id": "JORFTEXT000000220595", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000407771", "#text": "LOI2001-616", "@sens": "cible", "@cidtexte": "JORFTEXT000000407771", "@nortexte": "INTX0000187L", "@numtexte": "2001-616", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-07-11" }, { "@id": "LEGIARTI000006386580", "@num": "68", "#text": "Loi n°2001-616 du 11 juillet 2001 - art. 68 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407771", "@nortexte": "INTX0000187L", "@numtexte": "2001-616", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-11" }, { "@id": "JORFTEXT000000592233", "#text": "LOI2001-1275", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000431187", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000431187", "@nortexte": "MENF0302050A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-09-19" }, { "@id": "LEGIARTI000006452134", "@num": "40", "#text": "Ordonnance n°2004-637 du 1 juillet 2004 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000803875", "@nortexte": "FPPX0400116R", "@numtexte": "2004-637", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000006436281", "@num": "8", "#text": "Décret n°2005-1404 du 15 novembre 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000265719", "@nortexte": "MENX0500202D", "@numtexte": "2005-1404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-11-15" }, { "@id": "JORFTEXT000000273196", "#text": "LOI2006-1771", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006323088", "@num": "167", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 167 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@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": "JORFARTI000025208785", "#text": "Décision n°2011-213 QPC du 27 janvier 2012 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025208784", "@nortexte": "CSCX1202714S", "@numtexte": "2011-213 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2012-01-27" }, { "@id": "LEGIARTI000006298067", "@num": "46 AGD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AGD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298044", "@num": "46 AGE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AGE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298045", "@num": "46 AGF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AGF (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298054", "@num": "46 AGG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AGG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305960", "@num": "1378 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1378 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311535", "@num": "1382", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1382 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302700", "@num": "150 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307371", "@num": "150 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306590", "@num": "1609 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306590", "@num": "1609 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306593", "@num": "1609 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306593", "@num": "1609 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308041", "@num": "163 quinquies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311911", "@num": "1641", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1641 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312550", "@num": "1649 quater-0 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater-0 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313556", "@num": "1681 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313089", "@num": "1768 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313216", "@num": "1840 N", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308539", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303812", "@num": "234 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 234 decies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303809", "@num": "234 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 234 quater (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309175", "@num": "242 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 242 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309374", "@num": "261", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304275", "@num": "261 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304599", "@num": "302 bis S", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304611", "@num": "302 bis WA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis WA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304614", "@num": "302 bis WB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis WB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304616", "@num": "302 bis WC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis WC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307520", "@num": "35", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302349", "@num": "39 quinquies GC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies GC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310114", "@num": "575 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310190", "@num": "635", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 635 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310166", "@num": "662", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 662 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310166", "@num": "662", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 662 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305231", "@num": "677", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 677 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310841", "@num": "738", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 738 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305326", "@num": "742", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 742 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305331", "@num": "744", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 744 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305373", "@num": "759", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 759 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311008", "@num": "902", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 902 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311007", "@num": "902", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 902 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307158", "@num": "92 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305652", "@num": "962 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 962 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311257", "@num": "980 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 980 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311264", "@num": "984", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 984 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305696", "@num": "990 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006897093", "@num": "L49-1-2", "#text": "Code des débits de boissons et des mesures contre - art. L49-1-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075115", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006897093", "@num": "L49-1-2", "#text": "Code des débits de boissons et des mesures contre - art. L49-1-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075115", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006582031", "@num": "L142-3", "#text": "Code rural - art. L142-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315412", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315412", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315546", "@num": "L255 A", "#text": "Livre des procédures fiscales - art. L255 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "BUDGET 1998", "LOI DE FINANCES RECTIFICATIVE POUR 1998", "CGI", "CODE GENERAL DES IMPOTS", "CODE DES DOUANES", "REDEVANCE", "TAXE", "DROIT DE BAIL", "JOURNALISTE", "CODE GENERAL DES COLLECTIVITES TERRITORIALES", "CGCT", "DOTATION BUDGETAIRE", "RECETTE", "DEPENSE" ] }, "TITREFULL": "LOI de finances rectificative pour 1998 (n° 98-1267 du 30 décembre 1998) (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000574787", "NOR": "ECOX9800170L", "NUM": "98-1267", "DATE_PUBLI": "1998-12-31", "DATE_TEXTE": "1998-12-30", "ORIGINE_PUBLI": "JORF n°303 du 31 décembre 1998", "PAGE_DEB_PUBLI": 20116, "PAGE_FIN_PUBLI": 20138 } }, "META_COMMUN": { "ID": "JORFTEXT000000574787", "URL": "texte/version/JORF/TEXT/00/00/00/57/47/JORFTEXT000000574787.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9981267" } }, "VISAS": { "CONTENU": "

L'Assemblée nationale et le Sénat ont délibéré,

L'Assemblée nationale a adopté,

Vu la décision du Conseil constitutionnel no 98-406 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

" }, "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": "JORFTEXT000000574787", "cible": true, "cidtexte": "JORFTEXT000000574787", "id": "LEGIARTI000006320493", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006320493", "liens_entrants": true }

Article 22 AUTONOME VIGUEUR, en vigueur depuis le 31/12/1998 (LOI de finances rectificative pour 1998 (n° 98-1267 du 30 décembre 1998) (1))