{ "article": { "LEGIARTI000006320508": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "37", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1998-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006320508", "URL": "article/LEGI/ARTI/00/00/06/32/05/LEGIARTI000006320508.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJFXXXXXX037AAXXXXXXAA" } }, "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": "LEGIARTI000006311911", "@num": "1641", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1641 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "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": "LEGIARTI000006320508", "@fin": "2999-01-01", "@num": "37", "@etat": "VIGUEUR", "@debut": "1998-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. - Les dispositions du I s'appliquent à compter du 1er janvier 1999.
" } }, "LEGIARTI000006311911": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1641", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311911", "URL": "article/LEGI/ARTI/00/00/06/31/19/LEGIARTI000006311911.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1641AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021808684", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006320508", "@num": "37", "#text": "Loi - art. 37 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000574787", "#text": "Loi 98-1267 1998-12-30 art. 37 II", "@sens": "source", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000020950570", "@num": "46", "#text": "LOI n°2009-967\n du 3 août 2009 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020949548", "@nortexte": "DEVX0811607L", "@numtexte": "2009-967", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-08-03" }, { "@id": "LEGIARTI000021503424", "@num": "2", "#text": "Arrêté du 9 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021494567", "@nortexte": "DEVO0902331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-09" }, { "@id": "LEGIARTI000022445243", "@num": "2", "#text": "Arrêté du 25 juin 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022436812", "@nortexte": "DEVO1011638A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-06-25" }, { "#text": "CGI 1414, 1414 bis, 1414 A, 1414 B, 1411", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000036364557", "@num": "34", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 34 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000024536394", "@num": "2", "#text": "Arrêté du 9 août 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024535915", "@nortexte": "INDL1115308A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-09" }, { "@id": "LEGIARTI000026836527", "@num": "2", "#text": "Arrêté du 20 décembre 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026830529", "@nortexte": "PROL1241502A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-20" }, { "@id": "LEGIARTI000028325287", "@num": "2", "#text": "Arrêté du 6 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028323861", "@nortexte": "PROL1326145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-06" }, { "@id": "LEGIARTI000044991230", "@num": "41", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000036433460", "@num": "42", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 42 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029622364", "@num": "1", "#text": "DÉCRET n°2014-1224 du 21 octobre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029620790", "@nortexte": "FCPB1403343D", "@numtexte": "2014-1224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-21" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991313", "@num": "L3334-16-3", "#text": "Code général des collectivités territoriales - art. L3334-16-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046874983", "@num": "1519 C", "#text": "Code général des impôts, CGI. - art. 1519 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468211", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306858", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548805", "@num": "1647 C quinquies A", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640978", "@num": "1647 bis", "#text": "Code général des impôts, CGI. - art. 1647 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306861", "@num": "1647-00 A", "#text": "Code général des impôts, CGI. - art. 1647-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050744951", "@num": "155 bis A", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 155 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@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": { "TITRE_TM": [ { "@id": "LEGISCTA000006162740", "@fin": "2999-01-01", "#text": "Section I : Taxes établies et recouvrées comme en matière de contributions directes au profit des collectivités locales et organismes divers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147090", "@fin": "2999-01-01", "#text": "Chapitre II : Frais d'assiette, de non-valeurs et de recouvrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049223384", "@fin": "1979-07-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311906", "@fin": "1980-01-11", "@num": "1641", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311907", "@fin": "1988-12-28", "@num": "1641", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311908", "@fin": "1989-12-30", "@num": "1641", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311909", "@fin": "1996-05-12", "@num": "1641", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311910", "@fin": "1999-03-31", "@num": "1641", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311911", "@fin": "2001-03-31", "@num": "1641", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311912", "@fin": "2002-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311913", "@fin": "2005-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311914", "@fin": "2006-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311915", "@fin": "2011-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642467", "@fin": "2011-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381022", "@fin": "2014-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028538153", "@fin": "2018-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426193", "@fin": "2019-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037986298", "@fin": "2020-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036443853", "@fin": "2021-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465113", "@fin": "2023-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041570706", "@fin": "2999-01-01", "@num": "1641", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – 1. En contrepartie des frais de dégrèvement et de non-valeurs qu'il prend à sa charge, l'Etat perçoit 3,60 % du montant des taxes suivantes :

- taxe foncière sur les propriétés bâties ;

- taxe foncière sur les propriétés non bâties ;

- taxe d'habitation due pour les locaux meublés non affectés à l'habitation principale ;

- taxe professionnelle ;

- taxe d'enlèvement des ordures ménagères ;

- taxe de balayage ;

- taxe pour frais de chambres d'agriculture ;

- taxe perçue au profit du budget annexe des prestations sociales agricoles ;

- taxe pour frais de chambres de commerce et d'industrie ;

- taxe pour frais de chambres de métiers ;

2. Sauf dispositions contraires, il en est de même pour les contributions et taxes qui sont établies et recouvrées comme en matière de contributions directes au profit de toutes collectivités, fonds ou organismes divers.

3. En contrepartie des dégrèvements prévus à l'article 1414 C, l'Etat perçoit un prélèvement assis sur les valeurs locatives servant de base à la taxe d'habitation diminuées des abattements votés par la commune en application de l'article 1411. Les redevables visés aux articles 1414, ((1414 bis,)) (M) (1) 1414 A et 1414 B en sont toutefois exonérés pour leur habitation principale.

Le taux de ce prélèvement est fixé comme suit :

Locaux d'habitation non affectés à l'habitation principale dont la valeur locative est :

Supérieure à 50 000 F : 1,7 %

Inférieure ou égale à 50 000 F et supérieure à 30 000 F : 1,2 %

Autres locaux dont la valeur locative est supérieure à 30 000 F : 0,2 %.

II. – Pour frais d'assiette et de recouvrement, l'Etat perçoit 5,4 % du montant des taxes visées au I ainsi que de la taxe d'habitation due pour les locaux meublés affectés à l'habitation principale. Ce taux est réduit à 4,4 % pour les impositions perçues au profit des collectivités locales et de leurs groupements.

(M) Modification.

(1) Loi 98-1267 du 30 décembre 1998 art. 37 II Finances rectificative pour 1998 : Ces dispositions s'appliquent à compter du 1er janvier 1999.

" } }, "LEGIARTI000006315412": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L173", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315412", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315412.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL173AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1391, 1414, 1414 bis, 1414 A, 1414 B, 1414 C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1967", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 art. 2103, art. 1, art. 115", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFTEXT000000496040", "#text": "Décret 50-478 1950-04-06 art. 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000033029939", "@num": "1395 B bis", "#text": "Code général des impôts, CGI. - art. 1395 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025454532", "@num": "1395 D", "#text": "Code général des impôts, CGI. - art. 1395 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848605", "@num": "1395 E", "#text": "Code général des impôts, CGI. - art. 1395 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306064", "@num": "1395 F", "#text": "Code général des impôts, CGI. - art. 1395 F (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320508", "@num": "37", "#text": "Loi - art. 37 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "#text": "Loi 48-1268 1948-08-07 art. 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 17 1", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000574787", "#text": "Loi 98-1267 1998-12-30 art. 37 I, II Finances rectificative pour 1998 JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000574787", "#text": "Loi 98-1267 1998-12-30 art. 37 II Finances rectificative pour 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006315022", "@num": "L45 G", "#text": "Livre des procédures fiscales - art. L45 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180065", "@fin": "2999-01-01", "#text": "II : Impôts directs locaux et taxes assimilées", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163101", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147335", "@fin": "2999-01-01", "#text": "Chapitre IV : Les délais de prescription", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315408", "@fin": "1989-12-30", "@num": "L173", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315409", "@fin": "1992-07-04", "@num": "L173", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315410", "@fin": "1997-04-11", "@num": "L173", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315411", "@fin": "1999-03-31", "@num": "L173", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315412", "@fin": "2001-03-31", "@num": "L173", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315413", "@fin": "2010-01-01", "@num": "L173", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000021641199", "@fin": "2009-12-31", "@num": "L173", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658143", "@fin": "2010-05-01", "@num": "L173", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177865", "@fin": "2011-07-31", "@num": "L173", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024430230", "@fin": "2018-01-01", "@num": "L173", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426173", "@fin": "2020-01-01", "@num": "L173", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036443959", "@fin": "2023-01-01", "@num": "L173", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041465455", "@fin": "2027-01-01", "@num": "L173", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046901153", "@fin": "2999-01-01", "@num": "L173", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour les impôts directs perçus au profit des collectivités locales et les taxes perçues sur les mêmes bases au profit de divers organismes, à l'exception de la taxe professionnelle et de ses taxes additionnelles, le droit de reprise de l'administration des impôts s'exerce jusqu'à la fin de l'année suivant celle au titre de laquelle l'imposition est due.
\n
Toutefois, lorsque le revenu imposable à raison duquel le contribuable a bénéficié d'un dégrèvement ou d'une exonération en application des articles 1391, 1414, ((1414 bis,)) (M) (1) 1414 A, 1414 B et 1414 C du code général des impôts fait ultérieurement l'objet d'un rehaussement, l'imposition correspondant au montant du dégrèvement ou de l'exonération accordés à tort est établie et mise en recouvrement dans le même délai que l'impôt sur le revenu correspondant au rehaussement.
\n
(M) Modification.
\n
(1) Cette modification s'applique à compter du 1er janvier 1999.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006311911", "cible": false, "cidtexte": "JORFTEXT000000574787", "id": "LEGIARTI000006320508", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006315412", "cible": false, "cidtexte": "JORFTEXT000000574787", "id": "LEGIARTI000006320508", "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 - 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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 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320500", "@num": "29", "#text": "Loi - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320468", "@num": "3", "#text": "Loi - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320501", "@num": "30", "#text": "Loi - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320502", "@num": "31", "#text": "Loi - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320503", "@num": "32", "#text": "Loi - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320504", "@num": "33", "#text": "Loi - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320508", "@num": "37", "#text": "Loi - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320509", "@num": "38", "#text": "Loi - 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": "LEGIARTI000006320508", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006320508", "liens_entrants": true }

Article 37 AUTONOME VIGUEUR, en vigueur depuis le 31/12/1998 (LOI de finances rectificative pour 1998 (n° 98-1267 du 30 décembre 1998) (1))