{ "article": { "LEGIARTI000006320542": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "15", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1999-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006320542", "URL": "article/LEGI/ARTI/00/00/06/32/05/LEGIARTI000006320542.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJGXXXXXX015AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000762233", "#text": "LOI 99-1172 1999-12-30 Finances pour 2000, JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006306127", "@num": "1447", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1447 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306212", "@num": "1467 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1467 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311720", "@num": "1478", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1478 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306808", "@num": "1635 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312761", "@num": "1668", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1668 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308490", "@num": "206", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 206 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309375", "@num": "261", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 2000-02-21 5D-2-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147537", "@fin": "2999-01-01", "#text": "B : Mesures fiscales.", "@debut": "1999-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134150", "@fin": "2999-01-01", "#text": "I : IMPÔTS ET REVENUS AUTORISES", "@debut": "1999-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114764", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "1999-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084616", "@fin": "2999-01-01", "#text": "Première partie : CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER", "@debut": "1999-12-31" } ] }, "@cid": "JORFTEXT000000762233", "@nor": "ECOX9900112L", "@num": "99-1172", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 2000 (n° 99-1172 du 30 décembre 1999) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000762233", "@c_titre_court": "Loi n° 99-1172 du 30 décembre 1999" }, { "@fin": "2999-01-01", "#text": "Loi n° 99-1172 du 30 décembre 1999 de finances pour 2000 (1)", "@debut": "1999-12-31", "@id_txt": "LEGITEXT000005628932", "@c_titre_court": "Loi n° 99-1172 du 30 décembre 1999" } ], "@date_publi": "1999-12-31", "@date_signature": "1999-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006320542", "@fin": "2007-09-01", "@num": "15", "@etat": "PERIME", "@debut": "1999-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. à IV. Paragraphes modificateurs
\n
V. - Les dispositions du I s'appliquent aux exercices clos à compter du 1er janvier 2000.
\n
Les dispositions du III s'appliquent pour les impositions établies au titre de l'an 2000 et des années suivantes.
" } }, "LEGIARTI000006306127": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1447", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006306127", "URL": "article/LEGI/ARTI/00/00/06/30/61/LEGIARTI000006306127.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1447AAXXXXXAB" } }, "NOTA": { "CONTENU": "
Ces dispositions s'appliquent pour les impositions établies au titre de l'an 2000 et des années suivantes.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 206", "@sens": "source", "@typelien": "CITATION" }, { "@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": "LEGIARTI000006320542", "@num": "15", "#text": "Loi - art. 15 (P) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000036429642", "@num": "149", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 149 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000043968275", "@num": "L318-8-2", "#text": "Code de l'urbanisme - art. L318-8-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046896077", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992349", "@num": "1461", "#text": "Code général des impôts, CGI. - art. 1461 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092116", "@num": "1478", "#text": "Code général des impôts, CGI. - art. 1478 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992536", "@num": "1500", "#text": "Code général des impôts, CGI. - art. 1500 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043048297", "@num": "1586 sexies", "#text": "Code général des impôts, CGI. - art. 1586 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907997", "@num": "1586 ter", "#text": "Code général des impôts, CGI. - art. 1586 ter (M)", "@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" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1999-09-14 6E-8-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-10-30 4H-3-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-12-08 6E-3-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-12-17 4H-6-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-07-18 6E-3-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179811", "@fin": "2999-01-01", "#text": "I : Personnes et activités imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049166404", "@fin": "1956-01-01", "@num": "1447", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049736880", "@fin": "1979-07-01", "@num": "1447", "@etat": "MODIFIE", "@debut": "1956-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306126", "@fin": "2000-03-31", "@num": "1447", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306127", "@fin": "2010-01-01", "@num": "1447", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641523", "@fin": "2011-01-01", "@num": "1447", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000023380872", "@fin": "2027-01-01", "@num": "1447", "@etat": "ABROGE_DIFF", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046875608", "@fin": "2999-01-01", "@num": "1447", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La taxe professionnelle est due chaque année par les personnes physiques ou morales qui exercent à titre habituel une activité professionnelle non salariée.

II. – Toutefois, la taxe n'est pas due par les organismes mentionnés au premier alinéa du 1 bis de l'article 206 qui remplissent les trois conditions fixées par ce même alinéa.

" } }, "LEGIARTI000006306212": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1467 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006306212", "URL": "article/LEGI/ARTI/00/00/06/30/62/LEGIARTI000006306212.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1467ABXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1478", "@sens": "source", "@typelien": "CITATION" }, { "@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": "LEGIARTI000006320542", "@num": "15", "#text": "Loi - art. 15 (P) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000028402638", "@num": "76", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028428413", "@num": "56", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000041579325", "@num": "1382 I", "#text": "Code général des impôts, CGI. - art. 1382 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464624", "@num": "1383 C bis", "#text": "Code général des impôts, CGI. - art. 1383 C bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861530", "@num": "1383 C ter", "#text": "Code général des impôts, CGI. - art. 1383 C ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868529", "@num": "1383 D", "#text": "Code général des impôts, CGI. - art. 1383 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875608", "@num": "1447", "#text": "Code général des impôts, CGI. - art. 1447 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641794", "@num": "1450", "#text": "Code général des impôts, CGI. - art. 1450 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586495", "@num": "1451", "#text": "Code général des impôts, CGI. - art. 1451 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202237", "@num": "1452", "#text": "Code général des impôts, CGI. - art. 1452 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947587", "@num": "1457", "#text": "Code général des impôts, CGI. - art. 1457 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044982642", "@num": "1458 bis", "#text": "Code général des impôts, CGI. - art. 1458 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992851", "@num": "1464 I", "#text": "Code général des impôts, CGI. - art. 1464 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817028", "@num": "1464 L", "#text": "Code général des impôts, CGI. - art. 1464 L (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786705", "@num": "1464 M", "#text": "Code général des impôts, CGI. - art. 1464 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048931503", "@num": "1466 D", "#text": "Code général des impôts, CGI. - art. 1466 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835773", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044056480", "@num": "1468", "#text": "Code général des impôts, CGI. - art. 1468 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662871", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641172", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025101034", "@num": "310 HA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179813", "@fin": "2999-01-01", "#text": "III : Base d'imposition", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306210", "@fin": "1997-04-11", "@num": "1467 A", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306211", "@fin": "2000-03-31", "@num": "1467 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306212", "@fin": "2010-01-01", "@num": "1467 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641735", "@fin": "2011-01-01", "@num": "1467 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023380825", "@fin": "2999-01-01", "@num": "1467 A", "@etat": "VIGUEUR", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des II, III IV, IV bis et VI (1) de l'article 1478, la période de référence retenue pour déterminer les bases de taxe professionnelle est l'avant-dernière année précédant celle de l'imposition ou, pour les immobilisations et les recettes imposables, le dernier exercice de douze mois clos au cours de cette même année lorsque cet exercice ne coïncide pas avec l'année civile.
\n
\n
(1) dispositions applicables pour les impositions établies au titre de l'an 2000 et des années suivantes.
\n
" } }, "LEGIARTI000006306808": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1635 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006306808", "URL": "article/LEGI/ARTI/00/00/06/30/68/LEGIARTI000006306808.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1635APXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1380 à 1383, 1388, 1393, 1396, 1402 à 1406, 1415, 1520 à 1528, 1447, 1467, 1467 A, 1469, 1472 A bis, 1478, 1647 B sexies, 1641, 1648 A bis, 1647 E", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000002069720", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000048846889", "@num": "6", "#text": "Loi n° 90-568 du 2 juillet 1990 - art. 6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@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": "LEGIARTI000006320542", "@num": "15", "#text": "Loi - art. 15 (P) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000021641527", "@num": "29", "#text": "Loi n°2002-1575 du 30 décembre 2002 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGITEXT000025090534", "#text": "Décret n°2011-2069\n du 30 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060260", "@nortexte": "EFIE1133461D", "@numtexte": "2011-2069", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGITEXT000026865349", "#text": "Décret n°2012-1480\n du 27 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026855256", "@nortexte": "EFIE1239646D", "@numtexte": "2012-1480", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-27" }, { "@id": "LEGITEXT000028419589", "#text": "Décret n°2013-1288\n du 27 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028408251", "@nortexte": "EFIE1325297D", "@numtexte": "2013-1288", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-27" }, { "@id": "LEGITEXT000029928923", "#text": "DÉCRET n°2014-1552 du 19 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029927257", "@nortexte": "FCPE1422272D", "@numtexte": "2014-1552", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-19" }, { "@id": "LEGITEXT000033678085", "#text": "Décret n°2016-1810 du 21 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033670757", "@nortexte": "ECFE1627356D", "@numtexte": "2016-1810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-21" }, { "@id": "LEGITEXT000036404482", "#text": "Décret n°2017-1817 du 29 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036335824", "@nortexte": "ECOE1727563D", "@numtexte": "2017-1817", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-29" }, { "@id": "LEGITEXT000037958068", "#text": "Décret n°2018-1261 du 26 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037865155", "@nortexte": "ECOE1827099D", "@numtexte": "2018-1261", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-26" }, { "@id": "LEGITEXT000040338034", "#text": "Décret n°2019-1542 du 30 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039699582", "@nortexte": "ECOE1903674D", "@numtexte": "2019-1542", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGITEXT000042954774", "#text": "Décret n°2020-1829 du 31 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042845309", "@nortexte": "ECOE2031628D", "@numtexte": "2020-1829", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-31" }, { "@id": "LEGITEXT000044622089", "#text": "Décret n°2021-1786 du 23 décembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044559488", "@nortexte": "ECOE2133612D", "@numtexte": "2021-1786", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-23" }, { "@id": "LEGITEXT000046838193", "#text": "Décret n°2022-1699 du 28 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046836570", "@nortexte": "ECOE2230905D", "@numtexte": "2022-1699", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-28" }, { "@id": "LEGITEXT000049086965", "#text": "Décret n°2024-75 du 2 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049085110", "@nortexte": "ECOE2332808D", "@numtexte": "2024-75", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-02" }, { "@id": "LEGIARTI000041571816", "@num": "1518 A quinquies", "#text": "Code général des impôts, CGI. - art. 1518 A quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623370", "@num": "1640 C", "#text": "Code général des impôts, CGI. - art. 1640 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179847", "@num": "344 I-0 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 I-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049090473", "@num": "344 quindecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147088", "@fin": "2999-01-01", "#text": "Chapitre 0I : Champ d'application", "@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": "LEGIARTI000006306805", "@fin": "1995-10-27", "@num": "1635 sexies", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306806", "@fin": "1999-03-31", "@num": "1635 sexies", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306807", "@fin": "1999-12-31", "@num": "1635 sexies", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306808", "@fin": "2000-03-31", "@num": "1635 sexies", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306809", "@fin": "2002-12-31", "@num": "1635 sexies", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306810", "@fin": "2003-12-31", "@num": "1635 sexies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306811", "@fin": "2006-12-31", "@num": "1635 sexies", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306812", "@fin": "2009-01-01", "@num": "1635 sexies", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020139946", "@fin": "2010-01-01", "@num": "1635 sexies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641330", "@fin": "2010-03-01", "@num": "1635 sexies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021808682", "@fin": "2010-05-01", "@num": "1635 sexies", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202029", "@fin": "2011-01-01", "@num": "1635 sexies", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092028", "@fin": "2019-01-01", "@num": "1635 sexies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993231", "@fin": "2019-10-20", "@num": "1635 sexies", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039248108", "@fin": "2020-01-01", "@num": "1635 sexies", "@etat": "MODIFIE", "@debut": "2019-10-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041468211", "@fin": "2999-01-01", "@num": "1635 sexies", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La Poste et France Télécom sont assujettis, à partir du 1er janvier 1994 et au lieu de leur principal établissement, aux impositions directes locales perçues au profit des collectivités locales et des établissements et organismes divers.

II. – Les impositions visées au I sont établies et perçues dans les conditions suivantes :

1° En ce qui concerne les taxes foncières sur les propriétés bâties et non bâties et les taxes additionnelles à ces impôts, les bases d'imposition sont établies conformément aux dispositions des articles 1380 à 1383, 1388, 1393, 1396, 1402 à 1406, 1415 et 1520 à 1528 ;

2° En ce qui concerne la taxe professionnelle :

a) La base d'imposition est établie conformément au I de l'article 1447 (1), au 1° de l'article 1467, à l'article 1467 A, aux 1°, 2° et 3 de l'article 1469, à l'article 1472 A bis, au I de l'article 1478 et à l'article 1647 B sexies.

Au titre de 1999, la base d'imposition est réduite de 25 % du montant qui excède la base de l'année précédente multipliée par la variation des prix à la consommation constatée par l'Institut national de la statistique et des études économiques pour l'année de référence définie à l'article 1467 A ;

Cette réduction est supprimée à compter des impositions établies au titre de 2000.

b) La base d'imposition est déclarée avant le 1er mai de l'année précédant celle de l'imposition au lieu du principal établissement ;

3° Les bases d'imposition de La Poste font l'objet d'un abattement égal à 85 p. 100 de leur montant, en raison des contraintes de desserte de l'ensemble du territoire national et de participation à l'aménagement du territoire qui s'imposent à cet exploitant. L'abattement ne donne pas lieu à compensation par l'Etat ;

A compter de 1999, la valeur ajoutée retenue pour l'application de l'article 1647 E fait l'objet d'un abattement de 70 % de son montant ;

4° Le taux applicable aux bases des taxes foncières et de la taxe professionnelle est, pour chacune de ces taxes, le taux moyen pondéré national qui résulte des taux appliqués l'année précédente par l'ensemble des collectivités locales, des groupements et des établissements et organismes divers habilités à percevoir le produit des impositions directes locales et de leurs taxes additionnelles ;

5° Les règles relatives au contrôle, au recouvrement et au contentieux des impositions directes locales ainsi que les dispositions de l'article 1641 sont applicables. Toutefois, pour les impositions acquittées par La Poste et France Télécom, le taux mentionné au I de cet article est fixé à 1,4 p. 100 et les taux mentionnés au II du même article sont fixés à 0,5 p. 100 ;

6° Le produit des cotisations afférentes aux impositions visées au I, diminué de la fraction des cotisations afférentes aux taxes mentionnées aux articles 1520 et 1528, est perçu, en 1994, par l'Etat qui l'utilise afin de contribuer au financement des pertes de recettes résultant de l'application de l'article 6 modifié de la loi de finances pour 1987 (n° 86-1317 du 30 décembre 1986) ;

Pour les années suivantes, le produit ainsi utilisé évolue en fonction de l'indice de variation du prix de la consommation des ménages tel qu'il ressort des hypothèses économiques associées au projet de loi de finances. Lorsque le produit des impositions visées au I est supérieur au montant ainsi obtenu, la différence est versée au Fonds national de péréquation de la taxe professionnelle visé à l'article 1648 A bis ;

La fraction du produit des impositions visées au I afférente aux taxes mentionnées aux articles 1520 et 1528 est répartie, selon des critères fixés par le comité des finances locales, entre les communes qui ont institué ces taxes et sur le territoire desquelles sont implantés des établissements de La Poste et de France Télécom ;

Un décret en Conseil d'Etat fixe, en tant que de besoin, les conditions d'application du présent article, après consultation du comité des finances locales.

(1) dispositions applicables pour les impositions établies au titre de l'an 2000 et des années suivantes.

\n
" } }, "LEGIARTI000006308490": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "206", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308490", "URL": "article/LEGI/ARTI/00/00/06/30/84/LEGIARTI000006308490.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0206AAXXXXXAP" } }, "LIENS": { "LIEN": [ { "#text": "CGI 8 ter, 239 bis AA, 1655 ter, 207, 239 ter, 34, 35, 63, 72 bis, 64 à 65 A, 75, 239, 8, 239 quater B, 1382, 1394, 119 bis, 208, 208 B, 219 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001311021", "@num": "5", "#text": "Ordonnance n°58-966 du 16 octobre 1958 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000517358", "@numtexte": "58-966", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-16" }, { "@id": "JORFTEXT000000504724", "#text": "Loi 84-46 1984-01-24 art. 20", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFTEXT000000198906", "#text": "Loi 97-277 1997-03-25", "@sens": "source", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006320542", "@num": "15", "#text": "Loi - art. 15 (P) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000762233", "#text": "Loi 99-1172 1999-12-30 art. 15 V", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000022335987", "@num": "6", "#text": "Loi n°2001-624 du 17 juillet 2001 - art. 6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757800", "@nortexte": "MESX0100056L", "@numtexte": "2001-624", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-17" }, { "@id": "LEGITEXT000036174109", "#text": "Décret n°2017-1675 du 8 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036171930", "@nortexte": "ECOE1705536D", "@numtexte": "2017-1675", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-08" }, { "@id": "LEGITEXT000046084738", "#text": "Décret n°2022-1033 du 20 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046081100", "@nortexte": "ECOE2211195D", "@numtexte": "2022-1033", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-20" }, { "@id": "LEGIARTI000047278720", "@num": "1", "#text": "Décret n°2023-165 du 7 mars 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047277930", "@nortexte": "ECOE2233289D", "@numtexte": "2023-165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-03-07" }, { "@id": "LEGITEXT000049900048", "#text": "Décret n°2024-711 du 5 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049891343", "@nortexte": "ECOE2410356D", "@numtexte": "2024-711", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000020425472", "@num": "38 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 38 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288240", "@num": "211", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 211 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019299657", "@num": "219 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619657", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045511234", "@num": "R331-4", "#text": "Code de l'urbanisme - art. R331-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465395", "@num": "L3414-6", "#text": "Code de la défense. - art. L3414-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981949", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048162576", "@num": "108", "#text": "Code général des impôts, CGI. - art. 108 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364268", "@num": "123 bis", "#text": "Code général des impôts, CGI. - art. 123 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875608", "@num": "1447", "#text": "Code général des impôts, CGI. - art. 1447 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467867", "@num": "145", "#text": "Code général des impôts, CGI. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852624", "@num": "1460", "#text": "Code général des impôts, CGI. - art. 1460 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092116", "@num": "1478", "#text": "Code général des impôts, CGI. - art. 1478 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701925", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686414", "@num": "1668", "#text": "Code général des impôts, CGI. - art. 1668 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764749", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048201813", "@num": "205", "#text": "Code général des impôts, CGI. - art. 205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875929", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062318", "@num": "208", "#text": "Code général des impôts, CGI. - art. 208 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518093", "@num": "208 ter", "#text": "Code général des impôts, CGI. - art. 208 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303423", "@num": "208 ter A", "#text": "Code général des impôts, CGI. - art. 208 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833709", "@num": "210 F", "#text": "Code général des impôts, CGI. - art. 210 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308665", "@num": "218", "#text": "Code général des impôts, CGI. - art. 218 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658097", "@num": "219 quater", "#text": "Code général des impôts, CGI. - art. 219 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434377", "@num": "220", "#text": "Code général des impôts, CGI. - art. 220 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468005", "@num": "221", "#text": "Code général des impôts, CGI. - art. 221 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308744", "@num": "223 quater", "#text": "Code général des impôts, CGI. - art. 223 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035997087", "@num": "235 ter ZCA", "#text": "Code général des impôts, CGI. - art. 235 ter ZCA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988649", "@num": "239", "#text": "Code général des impôts, CGI. - art. 239 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309155", "@num": "239 quater", "#text": "Code général des impôts, CGI. - art. 239 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024040893", "@num": "239 quater B", "#text": "Code général des impôts, CGI. - art. 239 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304115", "@num": "239 quater C", "#text": "Code général des impôts, CGI. - art. 239 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304117", "@num": "239 quater D", "#text": "Code général des impôts, CGI. - art. 239 quater D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517942", "@num": "239 quinquies", "#text": "Code général des impôts, CGI. - art. 239 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039261657", "@num": "239 septies", "#text": "Code général des impôts, CGI. - art. 239 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304108", "@num": "239 ter", "#text": "Code général des impôts, CGI. - art. 239 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590042", "@num": "261", "#text": "Code général des impôts, CGI. - art. 261 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842591", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293989", "@num": "102 N", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295285", "@num": "135", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 135 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294093", "@num": "138", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047278797", "@num": "318 E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 318 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299811", "@num": "359", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 359 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625143", "@num": "362", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 362 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300090", "@num": "375", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 375 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300115", "@num": "375", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 375 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298179", "@num": "46 quater-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301133", "@num": "166", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 166 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301277", "@num": "23 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300301", "@num": "23 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028808804", "@num": "L221-3", "#text": "Code monétaire et financier - art. L221-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047848808", "@num": "L742-11", "#text": "Code monétaire et financier - art. L742-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047848768", "@num": "L743-11", "#text": "Code monétaire et financier - art. L743-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047848728", "@num": "L744-11", "#text": "Code monétaire et financier - art. L744-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646341", "@num": "L129-1", "#text": "Code du travail - art. L129-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648249", "@num": "L322-4-16-3", "#text": "Code du travail - art. L322-4-16-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 614", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 55-594 1955-05-20 art. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1997-05-28 6E-8-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-01-15 3A-2-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-09-15 4H-5-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-02-16 4H-1-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-10-27 4H-8-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-10-30 4H-3-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Loi 1901-07-01", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 1936-08-13 art. 6", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180012", "@fin": "2999-01-01", "#text": "I : Sociétés et collectivités imposables.", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162529", "@fin": "2999-01-01", "#text": "Section II : Champ d'application de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048201831", "@fin": "1951-05-26", "@num": "206", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049357055", "@fin": "1954-08-15", "@num": "206", "@etat": "MODIFIE", "@debut": "1951-05-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049513964", "@fin": "1979-07-01", "@num": "206", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308475", "@fin": "1978-12-30", "@num": "206", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308476", "@fin": "1981-01-01", "@num": "206", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308477", "@fin": "1982-01-01", "@num": "206", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308478", "@fin": "1984-01-25", "@num": "206", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308479", "@fin": "1985-01-01", "@num": "206", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308480", "@fin": "1985-12-31", "@num": "206", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308481", "@fin": "1986-12-31", "@num": "206", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308482", "@fin": "1987-12-31", "@num": "206", "@etat": "MODIFIE", "@debut": "1987-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308483", "@fin": "1993-01-05", "@num": "206", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308484", "@fin": "1994-09-02", "@num": "206", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308485", "@fin": "1995-10-27", "@num": "206", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308486", "@fin": "1996-05-12", "@num": "206", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308487", "@fin": "1997-04-11", "@num": "206", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308488", "@fin": "1999-03-31", "@num": "206", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308489", "@fin": "2000-03-31", "@num": "206", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308490", "@fin": "2001-03-31", "@num": "206", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308491", "@fin": "2001-12-29", "@num": "206", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308492", "@fin": "2002-03-31", "@num": "206", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308493", "@fin": "2002-12-31", "@num": "206", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308494", "@fin": "2004-12-31", "@num": "206", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308495", "@fin": "2006-01-01", "@num": "206", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308496", "@fin": "2006-12-31", "@num": "206", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308497", "@fin": "2007-12-29", "@num": "206", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026784", "@fin": "2008-05-01", "@num": "206", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619868", "@fin": "2008-08-06", "@num": "206", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288208", "@fin": "2009-04-10", "@num": "206", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549192", "@fin": "2010-01-01", "@num": "206", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658106", "@fin": "2010-05-01", "@num": "206", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201232", "@fin": "2015-01-01", "@num": "206", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021503", "@fin": "2015-06-06", "@num": "206", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030700729", "@fin": "2016-01-01", "@num": "206", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031815597", "@fin": "2016-06-13", "@num": "206", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701681", "@fin": "2017-01-01", "@num": "206", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817542", "@fin": "2017-05-05", "@num": "206", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034597017", "@fin": "2018-01-01", "@num": "206", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426426", "@fin": "2018-06-23", "@num": "206", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037099527", "@fin": "2019-06-08", "@num": "206", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687303", "@fin": "2019-12-30", "@num": "206", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467265", "@fin": "2020-12-31", "@num": "206", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909891", "@fin": "2021-06-12", "@num": "206", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662512", "@fin": "2022-01-01", "@num": "206", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044988375", "@fin": "2022-05-07", "@num": "206", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765504", "@fin": "2023-06-03", "@num": "206", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622902", "@fin": "2024-06-02", "@num": "206", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641676", "@fin": "2999-01-01", "@num": "206", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Sous réserve des dispositions des articles 8 ter, 239 bis AA et 1655 ter, sont passibles de l'impôt sur les sociétés, quel que soit leur objet, les sociétés anonymes, les sociétés en commandite par actions, les sociétés à responsabilité limitée n'ayant pas opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3 IV du décret n° 55-594 du 20 mai 1955 modifié, les sociétés coopératives et leurs unions ainsi que, sous réserve des dispositions des 6° et 6° bis du 1 de l'article 207, les établissements publics, les organismes de l'Etat jouissant de l'autonomie financière, les organismes des départements et des communes et toutes autres personnes morales se livrant à une exploitation ou à des opérations de caractère lucratif.
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1 bis. Toutefois, ne sont pas passibles de l'impôt sur les sociétés prévu au 1 les associations régies par la loi du 1er juillet 1901, les associations régies par la loi locale maintenue en vigueur dans les départements de la Moselle, du Bas-Rhin et du Haut-Rhin, les fondations reconnues d'utilité publique, les fondations d'entreprise et les congrégations, dont la gestion est désintéressée, lorsque leurs activités non lucratives restent significativement prépondérantes et le montant de leurs recettes d'exploitation encaissées au cours de l'année civile au titre de leurs activités lucratives n'excède pas 250 000 F.
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Les organismes mentionnés au premier alinéa deviennent passibles de l'impôt sur les sociétés prévu au 1 à compter du 1er janvier de l'année au cours de laquelle l'une des trois conditions prévues à l'alinéa précité n'est plus remplie.
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Les organismes mentionnés au premier alinéa sont assujettis à l'impôt sur les sociétés prévu au 1 en raison des résultats de leurs activités financières lucratives et de leurs participations.
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2. Sous réserve des dispositions de l'article 239 ter, les sociétés civiles sont également passibles dudit impôt, même lorsqu'elles ne revêtent pas l'une des formes visées au 1, si elles se livrent à une exploitation ou à des opérations visées aux articles 34 et 35.
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Toutefois, les sociétés civiles dont l'activité principale entre dans le champ d'application de l'article 63 peuvent bénéficier des dispositions de l'article 72 bis lorsqu'elles sont soumises à un régime réel d'imposition. Celles relevant du forfait prévu aux articles 64 à 65 A ne sont pas passibles de l'impôt visé au 1 lorsque les activités accessoires visées aux articles 34 et 35 qu'elles peuvent réaliser n'excèdent pas le seuil fixé à l'article 75 : les bénéfices résultant de ces activités sont alors déterminés et imposés d'après les règles qui leur sont propres.
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3. Sont soumis à l'impôt sur les sociétés si ils optent pour leur assujettissement à cet impôt dans les conditions prévues à l'article 239 :
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a. Les sociétés en nom collectif ;
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b. Les sociétés civiles mentionnées au 1° de l'article 8 ;
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c. Les sociétés en commandite simple ;
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d. Les sociétés en participation ;
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e. Les sociétés à responsabilité limitée dont l'associé unique est une personne physique ;
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f. Les exploitations agricoles à responsabilité limitée mentionnée au 5° de l'article 8.
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g. les groupements d'intérêt public mentionnés à l'article 239 quater B.
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h. Les sociétés civiles professionnelles visées à l'article 8 ter.
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Cette option entraîne l'application auxdites sociétés et auxdits groupements, sous réserve des exceptions prévues par le présent code, de l'ensemble des dispositions auxquelles sont soumises les personnes morales visées au 1.
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4. Même à défaut d'option, l'impôt sur les sociétés s'applique, sous réserve des dispositions de l'article 1655 ter, dans les sociétés en commandite simple et dans les sociétés en participation, y compris les syndicats financiers, à la part de bénéfices correspondant aux droits des commanditaires et à ceux des associés autres que ceux indéfiniment responsables ou dont les noms et adresses n'ont pas été indiqués à l'administration.
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5. Sous réserve des exonérations prévues aux articles 1382 et 1394, les établissements publics - autres que les établissements scientifiques, d'enseignement et d'assistance - ainsi que les associations et collectivités non soumis à l'impôt sur les sociétés en vertu d'une autre disposition sont assujettis audit impôt en raison :
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a. De la location des immeubles bâtis et non bâtis dont ils sont propriétaires, et de ceux auxquels ils ont vocation en qualité de membres de sociétés immobilières de copropriété visées à l'article 1655 ter ;
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b. De l'exploitation des propriétés agricoles ou forestières ;
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c. Des revenus de capitaux mobiliers dont ils disposent - à l'exception des dividendes des sociétés françaises - lorsque ces revenus n'entrent pas dans le champ d'application de la retenue à la source visée à l'article 119 bis ; ces revenus sont comptés dans le revenu imposable pour leur montant brut ;
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d. Des dividendes des sociétés immobilières et des sociétés agréées visées aux 3° ter à 3° sexies de l'article 208 et à l'article 208 B perçus à compter du 1er janvier 1987. Ces dividendes sont comptés dans le revenu imposable pour leur montant brut.
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5 bis. Les associations intermédiaires conventionnées, visées à l'article L. 322-4-16-3 du code du travail, dont la gestion est désintéressée et les associations de services aux personnes, agréées en application de l'article L129-1 du même code sont soumises à l'impôt sur les sociétés dans les conditions prévues au 5 ;
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6. 1° La caisse nationale de crédit agricole, les caisses régionales de crédit agricole mutuel mentionnées à l'article 614 du code rural et les caisses locales de crédit agricole mutuel affiliées à ces dernières sont assujetties à l'impôt sur les sociétés dans les conditions de droit commun.
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2° Lorsqu'elles n'exercent aucune activité bancaire pour leur propre compte ou aucune activité rémunérée d'intermédiaire financier, les caisses locales mentionnées au 1° sont redevables de l'impôt sur les sociétés dans les conditions prévues au 5 et à l'article 219 bis ;
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3° Un décret en Conseil d'Etat fixe les modalités d'application du présent 6, notamment les dispositions transitoires qui seraient nécessaires en raison de la modification du régime fiscal applicable aux organismes mentionnés au 1°.
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7. Les caisses de crédit mutuel mentionnées à l'article 5 modifié de l'ordonnance n° 58-966 du 16 octobre 1958 relative à diverses dispositions concernant le Trésor sont assujetties à l'impôt sur les sociétés dans les conditions de droit commun.
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Un décret en Conseil d'Etat fixe, en tant que de besoin, les conditions d'application de cette disposition.
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8. Le fonds de garantie des banques populaires prévu à l'article 6 de la loi du 13 août 1936 tendant à modifier et à compléter l'organisation du crédit au petit et moyen commerce et à la petite et moyenne industrie est assujetti à l'impôt sur les sociétés dans les conditions de droit commun .
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Un décret en Conseil d'Etat fixe les conditions d'application de cette disposition.
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9. Les caisses de crédit mutuel agricole et rural affiliées à la fédération centrale du crédit mutuel agricole et rural visée à l'article 20 modifié de la loi n° 84-46 du 24 janvier 1984 relative à l'activité et au contrôle des établissements de crédit sont assujetties à l'impôt sur les sociétés dans les conditions de droit commun.
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Un décret fixe les conditions d'application du présent 9.
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10. Les caisses d'épargne et de prévoyance et les caisses de crédit municipal sont assujetties à l'impôt sur les sociétés.
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11. Les fonds d'épargne retraite prévus par la loi n° 97-277 du 25 mars 1997 créant les plans d'épargne retraite sont assujettis à l'impôt sur les sociétés, dans les conditions de droit commun.
\n
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L311-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641751", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875929", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303790", "@num": "231 bis L", "#text": "Code général des impôts, CGI. - art. 231 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025576729", "@num": "260", "#text": "Code général des impôts, CGI. - art. 260 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189151", "@num": "268", "#text": "Code général des impôts, CGI. - art. 268 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827413", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084828", "@num": "302 bis MA", "#text": "Code général des impôts, CGI. - art. 302 bis VTA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310830", "@num": "733", "#text": "Code général des impôts, CGI. - art. 733 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380680", "@num": "80", "#text": "Code général des impôts, CGI. - art. 80 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036437245", "@num": "202 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 202 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622311", "@num": "242 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294506", "@num": "242 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663479", "@num": "49 septies XC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies XC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022497167", "@num": "96 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043592523", "@num": "49", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 49 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043584984", "@num": "50 octies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 octies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816580", "@num": "204 quater", "#text": "Code général des impôts, annexe II, CGIANII. - art. 204 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041394664", "@num": "L722-20", "#text": "Code rural et de la pêche maritime - art. L722-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646341", "@num": "L129-1", "#text": "Code du travail - art. L129-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648249", "@num": "L322-4-16-3", "#text": "Code du travail - art. L322-4-16-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006692265", "@num": "L51-2", "#text": "Code de la santé publique - art. L51-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006694712", "@num": "L712-8", "#text": "Code de la santé publique - art. 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309366", "@fin": "1991-07-29", "@num": "261", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309367", "@fin": "1992-07-04", "@num": "261", "@etat": "MODIFIE", "@debut": "1991-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309368", "@fin": "1993-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309369", "@fin": "1993-08-18", "@num": "261", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309370", "@fin": "1994-09-02", "@num": "261", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309371", "@fin": "1995-10-27", "@num": "261", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309372", "@fin": "1996-05-12", "@num": "261", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309373", "@fin": "1999-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309374", "@fin": "2000-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309375", "@fin": "2001-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309376", "@fin": "2002-03-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309377", "@fin": "2004-08-11", "@num": "261", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309378", "@fin": "2005-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309379", "@fin": "2006-07-16", "@num": "261", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309380", "@fin": "2007-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309381", "@fin": "2007-02-02", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309382", "@fin": "2007-03-06", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-02-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309383", "@fin": "2007-12-29", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035929", "@fin": "2008-05-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619320", "@fin": "2010-03-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021808816", "@fin": "2010-03-11", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957396", "@fin": "2010-05-08", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334779", "@fin": "2011-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412178", "@fin": "2011-05-19", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024040848", "@fin": "2011-12-30", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025081765", "@fin": "2013-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026950061", "@fin": "2013-07-24", "@num": "261", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027748201", "@fin": "2015-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2013-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021707", "@fin": "2015-06-06", "@num": "261", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701250", "@fin": "2016-06-13", "@num": "261", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701514", "@fin": "2017-01-29", "@num": "261", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033971428", "@fin": "2017-05-05", "@num": "261", "@etat": "MODIFIE", "@debut": "2017-01-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596929", "@fin": "2018-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426360", "@fin": "2018-04-15", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036802210", "@fin": "2018-06-23", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100354", "@fin": "2018-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988914", "@fin": "2019-06-08", "@num": "261", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686963", "@fin": "2020-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467500", "@fin": "2020-12-31", "@num": "261", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909959", "@fin": "2021-06-12", "@num": "261", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662408", "@fin": "2022-05-07", "@num": "261", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765308", "@fin": "2023-01-01", "@num": "261", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046869059", "@fin": "2023-06-03", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622773", "@fin": "2023-12-20", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048590042", "@fin": "2024-06-02", "@num": "261", "@etat": "MODIFIE", "@debut": "2023-12-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641494", "@fin": "2999-01-01", "@num": "261", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérés de la taxe sur la valeur ajoutée :
\n
1. (Affaires ou opérations soumises à un autre impôt) :
\n
1° et 2° (Abrogés) ;
\n
3° (Abrogé).
\n
4° Les opérations à terme sur marchandises réalisées sur un marché réglementé à l'exclusion de celles qui déterminent l'arrêt de la filière ;
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5° (Abrogé).
\n
2. (Agriculture et pêche) :
\n
1° (Abrogé) ;
\n
2° (Abrogé) ;
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3° Les prestations réalisées dans le cadre de l'entraide entre agriculteurs définie par les articles L325-1 à L325-3 du code rural. Cette exonération pourra être étendue par décret en Conseil d'Etat aux départements d'outre-mer ;
\n
4° Les opérations effectuées par les pêcheurs et armateurs à la pêche, à l'exception des pêcheurs en eau douce, en ce qui concerne la vente des produits de leur pêche (poissons, crustacés, coquillages frais ou conservés à l'état frais par un procédé frigorifique) ;
\n
5° (Abrogé).
\n
3. (Biens usagés. Déchets neufs d'industrie et matières de récupération) :
\n
1° a. Sous réserve, le cas échéant, des dispositions de l'article 257 13° et 15°, les ventes de biens usagés faites par les personnes qui les ont utilisés pour les besoins de leurs exploitations.
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Toutefois, l'exonération ne s'applique pas aux biens qui ont ouvert droit à déduction complète ou partielle de la taxe sur la valeur ajoutée lors de leur achat, acquisition intracommunautaire, importation ou livraison à soi-même.
\n
b. (Disposition périmée) ;
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2° Les livraisons de déchets neufs d'industrie et de matières de récupération effectuées :
\n
a. Par les entreprises qui ne disposent pas d'installation permanente ;
\n
b. Par les entreprises qui, disposant d'une installation permanente, ont réalisé au cours de l'année précédente un montant de chiffre d'affaires portant sur ces produits inférieur à 6.000.000 F ;
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4. (Professions libérales et activités diverses) :
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1° Les soins dispensés aux personnes par les membres des professions médicales et paramédicales réglementées, et par les psychologues, psychanalystes et psychothérapeutes titulaires d'un des diplômes requis, à la date de sa délivrance, pour être recruté comme psychologue dans la fonction publique hospitalière ainsi que les travaux d'analyse de biologie médicale et les fournitures de prothèses dentaires par les dentistes et les prothésistes,
\n
1° bis les frais d'hospitalisation et de traitement, y compris les frais de mise à disposition d'une chambre individuelle, dans les établissements de santé privés titulaires de l'autorisation mentionnée à l'article L. 712-8 du code de la santé publique ;
\n
1° ter Les soins dispensés par les établissements privés d'hébergement pour personnes âgées mentionnés au 5° de l'article 3 de la loi n° 75-535 du 30 juin 1975 relative aux institutions sociales et médico-sociales, pris en charge par un forfait annuel global de soins en application de l'article L. 174-7 du code de la sécurité sociale ;
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2° Les livraisons, commissions, courtages et façons portant sur les organes, le sang et le lait humains ;
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3° Le transport de malades ou de blessés à l'aide de véhicules spécialement aménagés à cet effet effectué par des personnes visées à l'article L. 51-2 du code de la santé publique ;
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4° a. Les prestations de services et les livraisons de biens qui leur sont étroitement liées, effectuées dans le cadre :
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De l'enseignement primaire, secondaire et supérieur dispensé dans les établissements publics et les établissements privés régis par les lois des 15 mars 1850, 12 juillet 1875 et 30 octobre 1886 ;
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De l'enseignement universitaire dispensé dans les établissements publics et dans les établissements privés visés à l'article 5 de la loi n° 68-978 du 12 novembre 1968 d'orientation de l'enseignement supérieur ;
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De l'enseignement technique ou professionnel réglementé par la loi du 25 juillet 1919 et le décret du 14 septembre 1956 ;
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De l'enseignement et de la formation professionnelle agricoles réglementés par la loi n° 60-791 du 2 août 1960 relative à l'enseignement et la formation professionnelle agricole ;
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De la formation professionnelle continue, telle qu'elle est définie par les dispositions législatives et réglementaires qui la régissent, assurée soit par des personnes morales de droit public, soit par des personnes de droit privé titulaires d'une attestation délivrée par l'autorité administrative compétente reconnaissant qu'elles remplissent les conditions fixées pour exercer leur activité dans le cadre de la formation professionnelle continue ;
\n
Un décret en Conseil d'Etat fixe les conditions d'application de cette disposition, notamment pour ce qui concerne les conditions de délivrance et de validité de l'attestation.
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De l'enseignement primaire, secondaire, supérieur ou technique à distance, dispensé par les organismes publics ou les organismes privés régis par la loi n° 71-556 du 12 juillet 1971 relative à la création et au fonctionnement des organismes privés dispensant un enseignement à distance ainsi qu'à la publicité et au démarchage faits par les établissements d'enseignement, et les textes subséquents ;
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b. les cours ou leçons relevant de l'enseignement scolaire, universitaire, professionnel, artistique ou sportif, dispensés par des personnes physiques qui sont rémunérées directement par leurs élèves ;
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5° à 8° (Abrogés) ;
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9° Les prestations de services et les livraisons de biens qui leur sont étroitement liées fournies à leurs membres, moyennant une cotisation fixée conformément aux statuts, par des organismes légalement constitués agissant sans but lucratif dont la gestion est désintéressée et qui poursuivent des objectifs de nature philosophique, religieuse, politique, patriotique, civique ou syndicale, dans la mesure où ces opérations se rattachent directement à la défense collective des intérêts moraux ou matériels des membres ; les dispositions des c et d du 1° du 7 s'appliquent à ces organismes ;
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10° Les travaux de construction, d'aménagement, de réparation et d'entretien des monuments, cimetières ou sépultures commémoratifs des combattants, héros, victimes ou morts des guerres, effectués pour les collectivités publiques et les organismes légalement constitués agissant sans but lucratif.
\n
5. (Opérations immobilières) :
\n
1° Lorsqu'elles n'entrent pas dans le champ d'application du 7° de l'article 257 ;
\n
a. Les opérations de vente effectuées par les départements, communes et établissements publics et relatives à des terrains leur appartenant ;
\n
b. Les opérations de vente de terrains leur appartenant effectuées sans but lucratif par les sociétés coopératives de construction, par les sociétés d'économie mixte de construction immobilière dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969, par les groupements dits de \"Castors\" dont les membres effectuent des apports de travail, ainsi que par les sociétés et organismes à but désintéressé habilités à recevoir la contribution des employeurs à l'effort de construction visée à l'article 235 bis ;
\n
c. (Devenu sans objet) ;
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d. Les opérations immobilières résultant de l'application des dispositions des articles L141-1 à L141-5 du code rural, réalisées par les sociétés d'aménagement foncier et d'établissement rural constituées en application de l'article L141-1 du même code et agréées par le ministre de l'agriculture et le ministre du budget ;
\n
Ces dispositions ne s'appliquent pas aux cessions d'immeubles acquis postérieurement à la date de publication de la loi n° 90-85 du 23 janvier 1990.
\n
d bis. Toutes les cessions effectuées par les sociétés d'aménagement foncier et d'établissement rural au titre de l'article L. 141-1 du code rural, dont la destination répond aux dispositions dudit article et qui sont assorties d'un engagement de l'acquéreur pris pour lui et ses ayants cause de conserver cette destination pendant un délai de dix ans à compter du transfert de propriété.
\n
Les dispositions de l'alinéa précédent ne s'appliquent qu'aux cessions de biens acquis postérieurement à la date de publication de la loi n° 90-85 du 23 janvier 1990 complémentaire à la loi n° 88-1202 du 30 décembre 1988 relative à l'adaptation de l'exploitation agricole à son environnement économique et social ;
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e. (Disposition périmée) ;
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f. (Abrogé) ;
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1° bis Lorsqu'elles entrent dans le champ d'application du 7° de l'article 257, les opérations de remembrement réalisées par les associations foncières urbaines en vertu du 1° de l'article L. 322-2 du code de l'urbanisme ou par les associations syndicales constituées en application de l'ordonnance n° 58-1145 du 31 décembre 1958 ;
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2° Les apports et les cessions de terrains à bâtir effectués par les collectivités locales au profit des offices publics d'habitations à loyer modéré et de leurs unions ainsi que les apports consentis par les collectivités locales à des organismes d'habitations à loyer modéré ou à leurs unions, dans la mesure où ces apports sont effectués à titre gratuit.
\n
Ces dispositions s'appliquent aux offices publics d'aménagement et de construction pour les opérations faites en application de la législation sur les organismes d'habitations à loyer modéré ;
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3° Les apports faits aux sociétés civiles visées à l'article L322-12 du code de l'urbanisme ;
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4° Le bail à construction ;
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5° (Abrogé) ;
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6° Les cessions gratuites aux collectivités publiques de terrains classés, visées à l'article L130-2 du code de l'urbanisme ;
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7° Les mutations résultant des contrats de location-attribution ou de location-vente visés à l'article 1378 quinquies ainsi que les livraisons que les sociétés se font à elles-mêmes des immeubles qui sont l'objet de ces contrats ;
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8° Les livraisons à soi-même d'immeubles construits par les sociétés civiles immobilières constituées par les organismes régis par la réglementation sur les habitations à loyer modéré en vue de favoriser l'accession à la propriété.
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6. (Abrogé).
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7. (Organismes d'utilité générale) :
\n
1° a. Les services de caractère social, éducatif, culturel ou sportif rendus à leurs membres par les organismes légalement constitués agissant sans but lucratif, et dont la gestion est désintéressée.
\n
Il en est de même des ventes consenties à leurs membres par ces organismes, dans la limite de 10 % de leurs recettes totales.
\n
Toutefois, demeurent soumises à la taxe sur la valeur ajoutée, sous réserve des dispositions du b :
\n
les opérations d'hébergement et de restauration ;
\n
l'exploitation des bars et buvettes.
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Ces dispositions sont également applicables aux unions d'associations qui répondent aux conditions ci-dessus, dans leurs rapports avec les membres des associations faisant partie de ces unions ;
\n
b. Les opérations faites au bénéfice de toutes personnes par des oeuvres sans but lucratif qui présentent un caractère social ou philanthropique et dont la gestion est désintéressée, lorsque les prix pratiqués ont été homologués par l'autorité publique ou que des opérations analogues ne sont pas couramment réalisées à des prix comparables par des entreprises commerciales, en raison notamment du concours désintéressé des membres de ces organismes ou des contributions publiques ou privées dont ils bénéficient ;
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Les organismes mentionnés au premier alinéa du 1 bis de l'article 206 et qui en remplissent les conditions, sont également exonérés pour leurs autres opérations lorsque les recettes encaissées afférentes à ces opérations n'ont pas excédé au cours de l'année civile précédente le montant de 250 000 F.
\n
Les opérations mentionnées au 7° et au 7° bis de l'article 257 et les opérations donnant lieu à la perception de revenus patrimoniaux soumis aux dispositions de l'article 219 bis ne bénéficient pas de l'exonération et ne sont pas prises en compte pour le calcul de la limite de 250 000 F.
\n
Lorsque la limite de 250 000 F est atteinte en cours d'année, l'organisme ne peut plus bénéficier de l'exonération prévue au deuxième alinéa à compter du premier jour du mois suivant celui au cours duquel cette limite a été dépassée.
\n
c. Les recettes de six manifestations de bienfaisance ou de soutien organisées dans l'année à leur profit exclusif par les organismes désignés au a et b ainsi que par les organismes permanents à caractère social des collectivités locales et des entreprises ;
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d. Le caractère désintéressé de la gestion résulte de la réunion des conditions ci-après :
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L'organisme doit être géré et administré à titre bénévole par des personnes n'ayant elles-mêmes, ou par personne interposée, aucun intérêt direct ou indirect dans les résultats de l'exploitation ;
\n
L'organisme ne doit procéder à aucune distribution directe ou indirecte de bénéfice, sous quelque forme que ce soit ;
\n
Les membres de l'organisme et leurs ayants droit ne doivent pas pouvoir être déclarés attributaires d'une part quelconque de l'actif, sous réserve du droit de reprise des apports.
\n
Tous les organismes concernés par les a, b et c sont placés sous le régime du chiffre d'affaires réel ; un décret en Conseil d'Etat détermine leurs obligations ainsi que l'étendue et les modalités d'exercice de leurs droits à déduction ;
\n
1° bis Les opérations effectuées par les associations intermédiaires conventionnées, visées à l'article L. 322-4-16-3 du code du travail, dont la gestion est désintéressée, dans les conditions prévues au 1° ;
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1° ter Les opérations effectuées par les associations agréées en application de l'article L129-1 du code du travail, dans les conditions prévues au 1°.
\n
2° (Abrogé).
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3° Les ventes portant sur les articles fabriqués par des groupements d'aveugles ou de travailleurs handicapés, agréés dans les conditions prévues par la loi n° 72-616 du 5 juillet 1972, ainsi que les réparations effectuées par ces groupements. Ils peuvent toutefois, sur leur demande, renoncer à l'exonération dans les conditions et selon les modalités prévues par décret en Conseil d'Etat ;
\n
4° (Abrogé) ;
\n
8. et 9. (Abrogés).
" } }, "LEGIARTI000006311720": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1478", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311720", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311720.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1478AAXXXXXAH" } }, "NOTA": { "CONTENU": "
(1) Voir les articles 310 HS et 310 HT de l'annexe II.
\n
(2) Les dispositions du VI s'appliquent pour les impositions établies au titre de l'an 2000 et des années suivantes.
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1647 B sexies, 1447, 206", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HS, 310 HT", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-10-30 4H-3-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-12-08 6E-3-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@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": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 art. 44 A I 4, 5 Finances pour 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320542", "@num": "15", "#text": "Loi - art. 15 (P) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006813674", "@num": "D422-1", "#text": "Code du tourisme. - art. D422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641151", "@num": "L422-1", "#text": "Code du tourisme. - art. L422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381520", "@num": "L5334-7", "#text": "Code général des collectivités territoriales - art. L5334-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381514", "@num": "L5334-9", "#text": "Code général des collectivités territoriales - art. L5334-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835773", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380825", "@num": "1467 A", "#text": "Code général des impôts, CGI. - art. 1467 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (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": "LEGIARTI000043662871", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812199", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025101031", "@num": "310 HS", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295772", "@num": "310 HT", "#text": "Code général des impôts, annexe 2, CGIAN2. - 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I. – La taxe professionnelle est due pour l'année entière par le redevable qui exerce l'activité le 1er janvier (1).

Toutefois le contribuable qui cesse toute activité dans un établissement n'est pas redevable de la taxe pour les mois restant à courir, sauf en cas de cession de l'activité exrcée dans l'établissement ou en cas de transfert d'activité.

Lorsqu'au titre d'une année une cotisation de taxe professionnelle a été émise au nom d'une personne autre que le redevable légal de l'impôt, l'imposition de ce dernier, au titre de la même année, est établie au profit de l'Etat dans la limite du dégrèvement accordé au contribuable imposé à tort.

II. – En cas de création d'un établissement autre que ceux mentionnés au III, la taxe professionnelle n'est pas due pour l'année de la création.

Pour les deux années suivant celle de la création, la base d'imposition est calculée d'après les immobilisations dont le redevable a disposé au 31 décembre de la première année d'activité et les salaires dus au titre de cette même année ou les recettes réalisées au cours de cette même année. Ces deux éléments sont ajustés pour correspondre à une année pleine.

Pour les impositions établies au titre de 1988 et des années suivantes, en cas de création d'établissement, la base du nouvel exploitant est réduite de moitié pour la première année d'imposition ; toutefois, cette réduction ne s'applique pas aux bases d'imposition afférentes aux salariés et aux immobilisations qui proviennent d'un autre établissement de l'entreprise.

III. – Pour les établissements produisant de l'énergie électrique la taxe professionnelle est due à compter du raccordement au réseau. Ces établissements sont imposés, au titre de l'année du raccordement au réseau, d'après les salaires et la valeur locative de cette année ; la valeur locative est corrigée en fonction de la période d'activité. Pour les deux années suivant celle du raccordement, leurs bases d'imposition sont calculées dans les conditions définies au II, deuxième alinéa.

IV. – En cas de changement d'exploitant, la base d'imposition est calculée pour les deux années suivant celle du changement, dans les conditions définies au II, deuxième alinéa.

Si le changement d'exploitant prend effet le 1er janvier, le nouvel exploitant est imposé pour l'année du changement sur les bases relatives à l'activité de son prédécesseur.

IV bis. – Pour les deux années qui suivent celle où elles sont, pour la première fois, assujetties à l'impôt sur les sociétés, les bases d'imposition des sociétés civiles professionnelles sont calculées dans les conditions définies au deuxième alinéa du II.

V. – La valeur locative est corrigée en fonction de la période d'activité pour les exploitants d'hôtels de tourisme saisonniers classés dans les conditions fixées par le ministre chargé du tourisme, les restaurants, les établissements de spectacles ou de jeux ainsi que les établissements thermaux.

VI. – Les organismes mentionnés au II de l'article 1447 deviennent imposables dans les conditions prévues au II, à compter de l'année au cours de laquelle l'une des trois conditions prévues au premier alinéa du 1 bis de l'article 206 n'est plus remplie. Lorsque l'organisme se livrait à une activité lucrative l'année précédant celle au cours de laquelle il devient imposable, la réduction de base prévue au troisième alinéa du II n'est pas applicable.

Sous réserve des dispositions du deuxième alinéa du I, l'organisme reste redevable de la taxe au titre de l'année au cours de laquelle il remplit les conditions prévues au premier alinéa du 1 bis de l'article 206, lorsqu'il ne les remplissait pas l'année précédente (2).

" } }, "LEGIARTI000006312761": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1668", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312761", "URL": "article/LEGI/ARTI/00/00/06/31/27/LEGIARTI000006312761.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1668AAXXXXXAM" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39 terdecies, 219, 223, 206", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 358 à 365, 366", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006320542", "@num": "15", "#text": "Loi - art. 15 (P) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000020042337", "@num": "93", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 93 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000029355581", "@num": "1668 B", "#text": "Code général des impôts, CGI. - 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1. L'impôt sur les sociétés est payé au comptable du Trésor chargé du recouvrement des impôts directs en quatre termes déterminés provisoirement d'après le résultat du dernier exercice clos et calculé sur le bénéfice imposable et, en ce qui concerne les sociétés nouvellement créées, sur le produit évalué à 5 % du capital social. Le montant des acomptes est fixé à 33,1/3 p. 100 du bénéfice de référence et à 19 % du résultat net de la concession de licences d'exploitation des éléments mentionnés au 1 de l'article 39 terdecies. Le bénéfice de référence s'entend des bénéfices soumis aux taux fixés au deuxième alinéa et au f du I de l'article 219 (1) ;

Les acomptes mentionnés au premier alinéa sont arrondis au franc ou à l'euro le plus proche. La fraction de franc ou d'euro égale à 0,50 est comptée pour 1.

Les paiements doivent être effectués dans les vingt premiers jours des mois de février, mai, août et novembre de chaque année.

Les sociétés créées à compter du 1er janvier 1977 sont, au cours des douze premiers mois de leur activité, dispensées du versement des acomptes calculés sur la base de leur capital.

Les organismes mentionnés au premier alinéa du 1 bis de l'article 206 et dont le chiffre d'affaires du dernier exercice clos est inférieur à 350 000 F sont dispensés du versement des acomptes.

1 bis et 1 ter. (Abrogés pour les exercices ouverts à compter du 1er janvier 1993).

2. Dès la remise de la déclaration prévue au 1 de l'article 223, il est procédé à une liquidation de l'impôt dû à raison des résultats de la période visée par cette déclaration. S'il résulte de cette liquidation un complément d'impôt au profit du Trésor, il est immédiatement acquitté. Si la liquidation fait apparaître que les acomptes versés sont supérieurs à l'impôt dû, l'excédent, défalcation faite des autres impôts directs dus par l'entreprise, est restitué dans les trente jours de la date de dépôt des bordereaux-avis de versement.

3. (Transféré sous le 5).

4. (Dispositions devenues sans objet).

4 bis. L'entreprise qui estime que le montant des acomptes déjà versés au titre d'un exercice est égal ou supérieur à la cotisation totale d'impôt sur les sociétés dont elle serait redevable au titre de l'exercice concerné, déterminée selon les modalités prévues au premier alinéa du 1, prenant en compte l'impôt qui résulterait des cessions d'éléments d'actifs soumis au régime des plus-values et moins-values à long terme et avant imputation des crédits d'impôt et avoirs fiscaux, peut se dispenser de nouveaux versements d'acomptes en remettant au comptable du Trésor chargé du recouvrement des impôts directs, avant la date d'exigibilité du prochain versement à effectuer, une déclaration datée et signée (1).

4 ter. (Abrogé).

5. Les modalités d'application du présent article sont fixées par décret (2).

(1) Ces dispositions sont applicables aux acomptes échus au cours d'exercices ouverts à compter du 1er janvier 1998.

(2) Voir annexe III art. 358 à 365 et 366.

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(1) Loi no 99-1172.

- Directives communautaires :

Directive 98/70/CE du Parlement européen et du Conseil du 13 octobre 1998 concernant la qualité de l'essence et des carburants diesel et modifiant la directive 93/12/CEE du Conseil ;

Directive 99/85/CE du Conseil du 22 octobre 1999 modifiant la directive 77/388/CEE en ce qui concerne la possibilité d'appliquer à titre expérimental un taux de TVA réduit sur les services à forte intensité de main-d'oeuvre.

- Travaux préparatoires :

Assemblée nationale :

Projet de loi no 1805 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 1861 ;

Avis des commissions des affaires culturelles (no 1862), des affaires étrangères (no 1863), de la défense (no 1864), des lois (no 1865) et de la production (no 1866) ;

Discussion (1re partie) du 19 au 22 octobre 1999 et adoption le 26 octobre 1999. - Discussion (2e partie) les 2, 3, 4, 5, 8, 9, 10, 15, 16, 17, 18, 19 et 22 novembre 1999 et adoption le 23 novembre 1999.

Sénat :

Projet de loi, adopté par l'Assemblée nationale, no 88 (1999-2000) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, no 89 (1999-2000) ;

Avis des commissions des affaires culturelles (90), des affaires économique (91), des affaires étrangères (92), des affaires sociales (93) et des lois (94) ;

Discussion (1re partie) les 25, 26, 29, 30 novembre et 1er décembre 1999. - Discussion (2e partie) les 2, 3, 4, 6 à 14 décembre 1999 et adoption le 14 décembre 1999.

Assemblée nationale :

Projet de loi, adopté par le Sénat, no 2020 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission mixte paritaire, no 2021.

Sénat :

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission mixte paritaire, no 134 (1999-2000).

Assemblée nationale :

Projet de loi, adopté par le Sénat, no 2020 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 2029 ;

Discussion et adoption le 16 décembre 1999.

Sénat :

Projet de loi, adopté par l'Assemblée nationale en nouvelle lecture, no 145 (1999-2000) ;

Rapport de M. Philippe Marini, au nom de la commission des finances, no 146 (1999-2000) ;

Discussion et rejet le 20 décembre 1999.

Assemblée nationale :

Projet de loi, rejeté par le Sénat en nouvelle lecture, no 2038 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 2039 ;

Discussion et adoption le 21 décembre 1999.

- Conseil constitutionnel :

Décision no 99-424 DC du 29 décembre 1999 publiée au Journal officiel.

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"86-33", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-01-09" }, { "@id": "JORFTEXT000000317305", "#text": "LOI n° 86-1317 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274820", "@num": "45", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 45 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000322103", "#text": "Loi n°89-936 du 29 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000537611", "#text": "Loi n° 91-647 du 10 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000537611", "@nortexte": "JUSX9100049L", "@numtexte": "91-647", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "JORFTEXT000000339614", "#text": "Directive Européenne n°92-81 du 19 octobre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000339614", "@nortexte": "392L0081", "@numtexte": "92-81", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-10-19" }, { "@id": "JORFTEXT000000178406", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000509319", "#text": "Loi n° 93-1352 du 30 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000548628", "#text": "Loi n°94-638 du 25 juillet 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000548628", "@nortexte": "DOMX9400047L", "@numtexte": "94-638", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-07-25" }, { "@id": "JORFTEXT000000192682", "#text": "Loi n°96-126 du 21 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000192682", "@nortexte": "TEFX9500150L", "@numtexte": "96-126", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000563052", "#text": "Loi n°96-1093 du 16 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000563052", "@nortexte": "FPPX9600101L", "@numtexte": "96-1093", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-16" }, { "@id": "JORFTEXT000000521227", "#text": "Directive 97/13/CE du Parlement Européen et du Conseil du 10 avril 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000521227", "@nortexte": "31997L0013", "@numtexte": "97-13", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1997-04-10" }, { "@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": "JORFTEXT000000339289", "#text": "Directive 98/70/CE du Parlement européen et du Conseil du 13 octobre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000339289", "@nortexte": "31998L0070", "@numtexte": "98-70", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1998-10-13" }, { "@id": "JORFTEXT000000209044", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320333", "@num": "51", "#text": "Loi - art. 51 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320346", "@num": "56", "#text": "Loi - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000698534", "#text": "Directive Européenne n°99-85 du 22 octobre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000698534", "@nortexte": "399L0085", "@numtexte": "99-85", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1999-10-22" }, { "@id": "JORFTEXT000000213983", "#text": "Décret99-1182", "@sens": "cible", "@cidtexte": "JORFTEXT000000213983", "@nortexte": "ECOB9910061D", "@numtexte": "99-1182", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000763346", "#text": "Décret99-1183", "@sens": "cible", "@cidtexte": "JORFTEXT000000763346", "@nortexte": "ECOB9910062D", "@numtexte": "99-1183", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000213984", "#text": "Décret99-1184", "@sens": "cible", "@cidtexte": "JORFTEXT000000213984", "@nortexte": "ECOB9910063D", "@numtexte": "99-1184", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000580860", "#text": "Décret99-1185", "@sens": "cible", "@cidtexte": "JORFTEXT000000580860", "@nortexte": "ECOB9910064D", "@numtexte": "99-1185", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000398755", "#text": "Décret99-1186", "@sens": "cible", "@cidtexte": "JORFTEXT000000398755", "@nortexte": "ECOB9910065D", "@numtexte": "99-1186", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000580861", "#text": "Décret99-1187", "@sens": "cible", "@cidtexte": "JORFTEXT000000580861", "@nortexte": "ECOB9910066D", "@numtexte": "99-1187", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000763347", "#text": "Décret99-1188", "@sens": "cible", "@cidtexte": "JORFTEXT000000763347", "@nortexte": "ECOB9910067D", "@numtexte": "99-1188", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000398756", "#text": "Décret99-1189", "@sens": "cible", "@cidtexte": "JORFTEXT000000398756", "@nortexte": "ECOB9910068D", "@numtexte": "99-1189", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000763122", "#text": "Décret99-1190", "@sens": "cible", "@cidtexte": "JORFTEXT000000763122", "@nortexte": "ECOB9910069D", "@numtexte": "99-1190", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000398677", "#text": "Décret99-1191", "@sens": "cible", "@cidtexte": "JORFTEXT000000398677", "@nortexte": "ECOB9910070D", "@numtexte": "99-1191", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000398678", "#text": "Décret99-1192", "@sens": "cible", "@cidtexte": "JORFTEXT000000398678", "@nortexte": "ECOB9910071D", "@numtexte": "99-1192", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000580376", "#text": "Décret99-1193", "@sens": "cible", "@cidtexte": "JORFTEXT000000580376", "@nortexte": "ECOB9910072D", "@numtexte": "99-1193", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000398679", "#text": "Décret99-1194", "@sens": "cible", "@cidtexte": "JORFTEXT000000398679", "@nortexte": "ECOB9910073D", "@numtexte": "99-1194", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000398680", "#text": "Décret99-1195", "@sens": "cible", "@cidtexte": "JORFTEXT000000398680", "@nortexte": "ECOB9910074D", "@numtexte": "99-1195", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000763123", "#text": "Décret99-1196", "@sens": "cible", "@cidtexte": "JORFTEXT000000763123", "@nortexte": "ECOB9910075D", "@numtexte": "99-1196", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000213985", "#text": "Décret99-1197", "@sens": "cible", "@cidtexte": "JORFTEXT000000213985", "@nortexte": "ECOB9910076D", "@numtexte": "99-1197", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000213986", "#text": "Décret99-1198", "@sens": "cible", "@cidtexte": "JORFTEXT000000213986", "@nortexte": "ECOB9910077D", "@numtexte": "99-1198", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000214076", "#text": "Décret99-1199", "@sens": "cible", "@cidtexte": "JORFTEXT000000214076", "@nortexte": "ECOB9910078D", "@numtexte": "99-1199", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000580298", "#text": "Décret99-1200", "@sens": "cible", "@cidtexte": "JORFTEXT000000580298", "@nortexte": "ECOB9910079D", "@numtexte": "99-1200", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000580378", "#text": "Décret99-1201", "@sens": "cible", "@cidtexte": "JORFTEXT000000580378", "@nortexte": "ECOB9910080D", "@numtexte": "99-1201", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000214077", "#text": "Décret99-1202", "@sens": "cible", "@cidtexte": "JORFTEXT000000214077", "@nortexte": "ECOB9910081D", "@numtexte": "99-1202", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000214078", "#text": "Décret99-1203", "@sens": "cible", "@cidtexte": "JORFTEXT000000214078", "@nortexte": "ECOB9910082D", "@numtexte": "99-1203", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000763148", "#text": "Décret99-1204", "@sens": "cible", "@cidtexte": "JORFTEXT000000763148", "@nortexte": "ECOB9910083D", "@numtexte": "99-1204", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000763215", "#text": "Décret99-1205", "@sens": "cible", "@cidtexte": "JORFTEXT000000763215", "@nortexte": "ECOB9910084D", "@numtexte": "99-1205", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000213855", "#text": "Décret99-1206", "@sens": "cible", "@cidtexte": "JORFTEXT000000213855", "@nortexte": "ECOB9910085D", "@numtexte": "99-1206", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000763216", "#text": "Décret99-1207", "@sens": "cible", "@cidtexte": "JORFTEXT000000763216", "@nortexte": "ECOB9910086D", "@numtexte": "99-1207", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000397940", "#text": "Décret99-1208", "@sens": "cible", "@cidtexte": "JORFTEXT000000397940", "@nortexte": "ECOB9910087D", "@numtexte": "99-1208", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000213856", "#text": "Décret99-1209", "@sens": "cible", "@cidtexte": "JORFTEXT000000213856", "@nortexte": "ECOB9910088D", "@numtexte": "99-1209", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000580379", "#text": "Décret99-1210", "@sens": "cible", "@cidtexte": "JORFTEXT000000580379", "@nortexte": "ECOB9910089D", "@numtexte": "99-1210", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000213857", "#text": "Décret99-1211", "@sens": "cible", "@cidtexte": "JORFTEXT000000213857", "@nortexte": "ECOB9910090D", "@numtexte": "99-1211", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000580380", "#text": "Décret99-1212", "@sens": "cible", "@cidtexte": "JORFTEXT000000580380", "@nortexte": "ECOB9910091D", "@numtexte": "99-1212", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320528", "@num": "1", "#text": "Loi - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320644", "@num": "103", "#text": "Loi - art. 103 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320654", "@num": "113", "#text": "Loi - art. 113 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320657", "@num": "116", "#text": "Loi - art. 116 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320539", "@num": "12", "#text": "Loi - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320665", "@num": "124", "#text": "Loi - art. 124 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320666", "@num": "125", "#text": "Loi - art. 125 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320667", "@num": "126", "#text": "Loi - art. 126 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320540", "@num": "13", "#text": "Loi - art. 13 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320673", "@num": "132", "#text": "Loi - art. 132 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320674", "@num": "133", "#text": "Loi - art. 133 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320676", "@num": "134", "#text": "Loi - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320677", "@num": "135", "#text": "Loi - art. 135 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320542", "@num": "15", "#text": "Loi - art. 15 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320529", "@num": "2", "#text": "Loi - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320548", "@num": "21", "#text": "Loi - art. 21 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320549", "@num": "22", "#text": "Loi - art. 22 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320552", "@num": "25", "#text": "Loi - art. 25 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320555", "@num": "28", "#text": "Loi - art. 28 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320559", "@num": "32", "#text": "Loi - art. 32 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320562", "@num": "35", "#text": "Loi - art. 35 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320565", "@num": "38", "#text": "Loi - art. 38 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320566", "@num": "39", "#text": "Loi - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320569", "@num": "42", "#text": "Loi - art. 42 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320570", "@num": "43", "#text": "Loi - art. 43 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320580", "@num": "47", "#text": "Loi - art. 47 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320582", "@num": "49", "#text": "Loi - art. 49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320532", "@num": "5", "#text": "Loi - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320583", "@num": "50", "#text": "Loi - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320584", "@num": "51", "#text": "Loi - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320585", "@num": "52", "#text": "Loi - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320587", "@num": "54", "#text": "Loi - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320588", "@num": "55", "#text": "Loi - art. 55 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320589", "@num": "56", "#text": "Loi - art. 56 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320591", "@num": "58", "#text": "Loi - art. 58 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320597", "@num": "59", "#text": "Loi - art. 59 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320601", "@num": "62", "#text": "Loi - art. 62 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320604", "@num": "64", "#text": "Loi - art. 64 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320606", "@num": "65", "#text": "Loi - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320607", "@num": "66", "#text": "Loi - art. 66 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320608", "@num": "67", "#text": "Loi - art. 67 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320608", "@num": "67", "#text": "Loi - art. 67 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320609", "@num": "68", "#text": "Loi - art. 68 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320610", "@num": "69", "#text": "Loi - art. 69 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320610", "@num": "69", "#text": "Loi - art. 69 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320611", "@num": "70", "#text": "Loi - art. 70 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320611", "@num": "70", "#text": "Loi - art. 70 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320612", "@num": "71", "#text": "Loi - art. 71 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320613", "@num": "72", "#text": "Loi - art. 72 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320614", "@num": "73", "#text": "Loi - art. 73 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320615", "@num": "74", "#text": "Loi - art. 74 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320616", "@num": "75", "#text": "Loi - art. 75 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320617", "@num": "76", "#text": "Loi - art. 76 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320617", "@num": "76", "#text": "Loi - art. 76 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320618", "@num": "77", "#text": "Loi - art. 77 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320619", "@num": "78", "#text": "Loi - art. 78 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320620", "@num": "79", "#text": "Loi - art. 79 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320621", "@num": "80", "#text": "Loi - art. 80 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320622", "@num": "81", "#text": "Loi - art. 81 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320623", "@num": "82", "#text": "Loi - art. 82 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320624", "@num": "83", "#text": "Loi - art. 83 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320624", "@num": "83", "#text": "Loi - art. 83 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320625", "@num": "84", "#text": "Loi - art. 84 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320625", "@num": "84", "#text": "Loi - art. 84 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320626", "@num": "85", "#text": "Loi - art. 85 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320626", "@num": "85", "#text": "Loi - art. 85 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320627", "@num": "86", "#text": "Loi - art. 86 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320627", "@num": "86", "#text": "Loi - art. 86 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320628", "@num": "87", "#text": "Loi - art. 87 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320629", "@num": "88", "#text": "Loi - art. 88 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320630", "@num": "89", "#text": "Loi - art. 89 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320536", "@num": "9", "#text": "Loi - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320631", "@num": "90", "#text": "Loi - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320632", "@num": "91", "#text": "Loi - art. 91 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320635", "@num": "94", "#text": "Loi - art. 94 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320637", "@num": "96", "#text": "Loi - art. 96 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320638", "@num": "97", "#text": "Loi - art. 97 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGITEXT000005628932", "#text": "Loi n°99-1172 du 30 décembre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000762242", "#text": "Décision n°99-424 DC du 29 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762242", "@nortexte": "CSCX9903913S", "@numtexte": "99-424 DC", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "1999-12-29" }, { "@id": "JORFTEXT000000580295", "#text": "Décret99-1227", "@sens": "cible", "@cidtexte": "JORFTEXT000000580295", "@nortexte": "ECOT9910391D", "@numtexte": "99-1227", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-31" }, { "@id": "JORFTEXT000000398802", "#text": "Décret2000-22", "@sens": "cible", "@cidtexte": "JORFTEXT000000398802", "@nortexte": "EQUU9901918D", "@numtexte": "2000-22", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-10" }, { "@id": "JORFTEXT000000386504", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000386504", "@nortexte": "ECOT0010399A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-01-28" }, { "@id": "JORFTEXT000000582040", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000582040", "@nortexte": "ECOF0000006A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-02-17" }, { "@id": "JORFTEXT000000385298", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000385298", "@nortexte": "ECOD0070000A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-02-01" }, { "@id": "JORFTEXT000000582030", "#text": "Décret2000-166", "@sens": "cible", "@cidtexte": "JORFTEXT000000582030", "@nortexte": "INTA0000019D", "@numtexte": "2000-166", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-28" }, { "@id": "JORFTEXT000000581162", "#text": "Décret2000-239", "@sens": "cible", "@cidtexte": "JORFTEXT000000581162", "@nortexte": "AGRA0000381D", "@numtexte": "2000-239", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-13" }, { "@id": "JORFTEXT000000763168", "#text": "Décret2000-240", "@sens": "cible", "@cidtexte": "JORFTEXT000000763168", "@nortexte": "AGRA0000386D", "@numtexte": "2000-240", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-13" }, { "@id": "JORFTEXT000000215997", "#text": "Décret2000-241", "@sens": "cible", "@cidtexte": "JORFTEXT000000215997", "@nortexte": "AGRA0000388D", "@numtexte": "2000-241", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-13" }, { "@id": "JORFTEXT000000580959", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000580959", "@nortexte": "MESS0020865A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-03-13" }, { "@id": "JORFTEXT000000581927", "#text": "Décret2000-361", "@sens": "cible", "@cidtexte": "JORFTEXT000000581927", "@nortexte": "ECOP0000202D", "@numtexte": "2000-361", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-26" }, { "@id": "JORFTEXT000000215725", "#text": "Décret2000-364", "@sens": "cible", "@cidtexte": "JORFTEXT000000215725", "@nortexte": "MESF0010411D", "@numtexte": "2000-364", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-26" }, { "@id": "JORFTEXT000000764773", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000764773", "@nortexte": "INTB0000233A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-04-14" }, { "@id": "JORFTEXT000000386773", "#text": "Décret2000-525", "@sens": "cible", "@cidtexte": "JORFTEXT000000386773", "@nortexte": "ECOA0020002D", "@numtexte": "2000-525", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-16" }, { "@id": "JORFTEXT000000386449", "#text": "Décret2000-598", "@sens": "cible", "@cidtexte": "JORFTEXT000000386449", "@nortexte": "ECOF0000013D", "@numtexte": "2000-598", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-28" }, { "@id": "LEGIARTI000006320758", "@num": "18", "#text": "Loi n°2000-656 du 13 juillet 2000 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "LEGIARTI000006320759", "@num": "19", "#text": "Loi n°2000-656 du 13 juillet 2000 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "LEGIARTI000006320760", "@num": "20", "#text": "Loi n°2000-656 du 13 juillet 2000 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "LEGIARTI000006320762", "@num": "22", "#text": "Loi n°2000-656 du 13 juillet 2000 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "LEGIARTI000006320767", "@num": "27", "#text": "Loi n°2000-656 du 13 juillet 2000 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "JORFTEXT000000766243", "#text": "Décret2000-760", "@sens": "cible", "@cidtexte": "JORFTEXT000000766243", "@nortexte": "ECOB0010035D", "@numtexte": "2000-760", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGIARTI000006779814", "@num": "14", "#text": "Décret n°2000-952 du 28 septembre 2000 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767050", "@nortexte": "AGRS0001330D", "@numtexte": "2000-952", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-09-28" }, { "@id": "LEGIARTI000006779819", "@num": "19", "#text": "Décret n°2000-952 du 28 septembre 2000 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767050", "@nortexte": "AGRS0001330D", "@numtexte": "2000-952", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-09-28" }, { "@id": "JORFTEXT000000767050", "#text": "Décret2000-952", "@sens": "cible", "@cidtexte": "JORFTEXT000000767050", "@nortexte": "AGRS0001330D", "@numtexte": "2000-952", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-09-28" }, { "@id": "JORFTEXT000000767018", "#text": "Décret2000-953", "@sens": "cible", "@cidtexte": "JORFTEXT000000767018", "@nortexte": "ATEE0080058D", "@numtexte": "2000-953", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-09-22" }, { "@id": "JORFTEXT000000388932", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000388932", "@nortexte": "MESS0023020A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-09-15" }, { "@id": "JORFTEXT000000401780", "#text": "Décret2000-985", "@sens": "cible", "@cidtexte": "JORFTEXT000000401780", "@nortexte": "ECOD9970028D", "@numtexte": "2000-985", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-10-09" }, { "@id": "JORFTEXT000000218759", "#text": "Décret2000-1055", "@sens": "cible", "@cidtexte": "JORFTEXT000000218759", "@nortexte": "MENX0000134D", "@numtexte": "2000-1055", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-10-25" }, { "@id": "JORFTEXT000000402849", "#text": "Décret2000-1089", "@sens": "cible", "@cidtexte": "JORFTEXT000000402849", "@nortexte": "ECOU0000003D", "@numtexte": "2000-1089", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-08" }, { "@id": "JORFTEXT000000402791", "#text": "Décret2000-1109", "@sens": "cible", "@cidtexte": "JORFTEXT000000402791", "@nortexte": "ECOT0026275D", "@numtexte": "2000-1109", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-16" }, { "@id": "JORFTEXT000000585468", "#text": "Décret2000-1125", "@sens": "cible", "@cidtexte": "JORFTEXT000000585468", "@nortexte": "DEFX0000152D", "@numtexte": "2000-1125", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-23" }, { "@id": "JORFTEXT000000767373", "#text": "Décret2000-1169", "@sens": "cible", "@cidtexte": "JORFTEXT000000767373", "@nortexte": "ECOU0000004D", "@numtexte": "2000-1169", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-30" }, { "@id": "JORFTEXT000000585512", "#text": "Décret2000-1190", "@sens": "cible", "@cidtexte": "JORFTEXT000000585512", "@nortexte": "ECOF0000026D", "@numtexte": "2000-1190", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-05" }, { "@id": "JORFTEXT000000767856", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000767856", "@nortexte": "ECOB0060037A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-04" }, { "@id": "JORFTEXT000000578213", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000578213", "@nortexte": "ECOB0060034A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-11-28" }, { "@id": "LEGIARTI000006779911", "@num": "12", "#text": "Décret n°2000-1301 du 26 décembre 2000 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000587440", "@nortexte": "AGRS0002299D", "@numtexte": "2000-1301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006779907", "@num": "8", "#text": "Décret n°2000-1301 du 26 décembre 2000 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000587440", "@nortexte": "AGRS0002299D", "@numtexte": "2000-1301", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000587440", "#text": "Décret2000-1301", "@sens": "cible", "@cidtexte": "JORFTEXT000000587440", "@nortexte": "AGRS0002299D", "@numtexte": "2000-1301", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000586299", "#text": "Décret2000-1387", "@sens": "cible", "@cidtexte": "JORFTEXT000000586299", "@nortexte": "ECOB0010082D", "@numtexte": "2000-1387", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000220595", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320934", "@num": "126", "#text": "Loi - art. 126 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006567556", "@num": "1", "#text": "Décret n°2001-33 du 10 janvier 2001 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000208150", "@nortexte": "EQUP0000730D", "@numtexte": "2001-33", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-10" }, { "@id": "JORFTEXT000000208150", "#text": "Décret2001-33", "@sens": "cible", "@cidtexte": "JORFTEXT000000208150", "@nortexte": "EQUP0000730D", "@numtexte": "2001-33", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-10" }, { "@id": "JORFTEXT000000588444", "#text": "Décret2001-219", "@sens": "cible", "@cidtexte": "JORFTEXT000000588444", "@nortexte": "MENE0003024D", "@numtexte": "2001-219", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-08" }, { "@id": "JORFTEXT000000587915", "#text": "Décret2001-263", "@sens": "cible", "@cidtexte": "JORFTEXT000000587915", "@nortexte": "ECOD0070003D", "@numtexte": "2001-263", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-22" }, { "@id": "JORFTEXT000000405572", "#text": "Décret2001-363", "@sens": "cible", "@cidtexte": "JORFTEXT000000405572", "@nortexte": "ECOF0100012D", "@numtexte": "2001-363", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-04-23" }, { "@id": "JORFTEXT000000588663", "#text": "Décret2001-435", "@sens": "cible", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "JORFTEXT000000588664", "#text": "Décret2001-436", "@sens": "cible", "@cidtexte": "JORFTEXT000000588664", "@nortexte": "ECOF0100014D", "@numtexte": "2001-436", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "JORFTEXT000000580090", "#text": "Décret2001-573", "@sens": "cible", "@cidtexte": "JORFTEXT000000580090", "@nortexte": "ECOF0100016D", "@numtexte": "2001-573", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-06-29" }, { "@id": "JORFTEXT000000407016", "#text": "Décret n°2000-239 du 13 mars 2000, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000407016", "@nortexte": "AGRX0104965S", "@numtexte": "2000-239", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-13" }, { "@id": "JORFTEXT000000404911", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000404911", "@nortexte": "EQUP0101558A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2001-12-03" }, { "@id": "LEGIARTI000006569432", "@num": "1", "#text": "Décret n°2001-1145 du 3 décembre 2001 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588825", "@nortexte": "EQUP0101554D", "@numtexte": "2001-1145", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-03" }, { "@id": "LEGIARTI000006569433", "@num": "1", "#text": "Décret n°2001-1145 du 3 décembre 2001 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588825", "@nortexte": "EQUP0101554D", "@numtexte": "2001-1145", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-03" }, { "@id": "LEGIARTI000006569449", "@num": "9", "#text": "Décret n°2001-1145 du 3 décembre 2001 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588825", "@nortexte": "EQUP0101554D", "@numtexte": "2001-1145", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-03" }, { "@id": "LEGIARTI000006569450", "@num": "9", "#text": "Décret n°2001-1145 du 3 décembre 2001 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588825", "@nortexte": "EQUP0101554D", "@numtexte": "2001-1145", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-03" }, { "@id": "LEGIARTI000006569459", "@num": "1", "#text": "Décret n°2001-1146 du 3 décembre 2001 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588826", "@nortexte": "EQUP0101555D", "@numtexte": "2001-1146", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-03" }, { "@id": "LEGIARTI000006569460", "@num": "1", "#text": "Décret n°2001-1146 du 3 décembre 2001 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588826", "@nortexte": "EQUP0101555D", "@numtexte": "2001-1146", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-03" }, { "@id": "JORFTEXT000000215197", "#text": "Décret2001-1144", "@sens": "cible", "@cidtexte": "JORFTEXT000000215197", "@nortexte": "EQUP0101340D", "@numtexte": "2001-1144", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-03" }, { "@id": "JORFTEXT000000588825", "#text": "Décret2001-1145", "@sens": "cible", "@cidtexte": "JORFTEXT000000588825", "@nortexte": "EQUP0101554D", "@numtexte": "2001-1145", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-03" }, { "@id": "JORFTEXT000000588826", "#text": "Décret2001-1146", "@sens": "cible", "@cidtexte": "JORFTEXT000000588826", "@nortexte": "EQUP0101555D", "@numtexte": "2001-1146", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-03" }, { "@id": "LEGIARTI000006569794", "@num": "4", "#text": "Décret n°2001-1255 du 21 décembre 2001 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407166", "@nortexte": "EQUP0101559D", "@numtexte": "2001-1255", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-21" }, { "@id": "JORFTEXT000000407166", "#text": "Décret2001-1255", "@sens": "cible", "@cidtexte": "JORFTEXT000000407166", "@nortexte": "EQUP0101559D", "@numtexte": "2001-1255", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-21" }, { "@id": "JORFTEXT000000592233", "#text": "LOI2001-1275", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321143", "@num": "29", "#text": "Loi - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321144", "@num": "30", "#text": "Loi - art. 30 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000774649", "#text": "Décret2002-43", "@sens": "cible", "@cidtexte": "JORFTEXT000000774649", "@nortexte": "PRMX0100103D", "@numtexte": "2002-43", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-01-09" }, { "@id": "LEGIARTI000006697367", "@num": "212", "#text": "Loi n°2002-73 du 17 janvier 2002 - art. 212 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000408905", "@nortexte": "MESX0000077L", "@numtexte": "2002-73", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-17" }, { "@id": "JORFTEXT000000412225", "#text": "Décret2002-585", "@sens": "cible", "@cidtexte": "JORFTEXT000000412225", "@nortexte": "INDA0220015D", "@numtexte": "2002-585", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-24" }, { "@id": "JORFTEXT000000404095", "#text": "Décret2001-158", "@sens": "cible", "@cidtexte": "JORFTEXT000000404095", "@nortexte": "PRMX0104687D", "@numtexte": "2001-158", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-02-19" }, { "@id": "JORFTEXT000000411793", "#text": "Décret2003-321", "@sens": "cible", "@cidtexte": "JORFTEXT000000411793", "@nortexte": "EQUP0300360D", "@numtexte": "2003-321", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-07" }, { "@id": "JORFTEXT000000606000", "#text": "Décret2003-714", "@sens": "cible", "@cidtexte": "JORFTEXT000000606000", "@nortexte": "EQUP0300718D", "@numtexte": "2003-714", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-07-31" }, { "@id": "LEGIARTI000006321763", "@num": "38", "#text": "Loi - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "JORFTEXT000000781856", "#text": "Décret2004-222", "@sens": "cible", "@cidtexte": "JORFTEXT000000781856", "@nortexte": "BUDF0420109D", "@numtexte": "2004-222", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-11" }, { "@id": "LEGIARTI000006322128", "@num": "45", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000262063", "#text": "Décret2005-1094", "@sens": "cible", "@cidtexte": "JORFTEXT000000262063", "@nortexte": "INDI0505288D", "@numtexte": "2005-1094", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-01" }, { "@id": "JORFTEXT000000268011", "#text": "Décret2005-1649", "@sens": "cible", "@cidtexte": "JORFTEXT000000268011", "@nortexte": "BUDF0520191D", "@numtexte": "2005-1649", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000006322620", "@num": "26", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFTEXT000000819043", "#text": "LOI2006-686", "@sens": "cible", "@cidtexte": "JORFTEXT000000819043", "@nortexte": "DEVX0100081L", "@numtexte": "2006-686", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-06-13" }, { "@id": "JORFTEXT000000240700", "#text": "LOI2006-739", "@sens": "cible", "@cidtexte": "JORFTEXT000000240700", "@nortexte": "ECOX0600036L", "@numtexte": "2006-739", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-06-28" }, { "@id": "LEGIARTI000006877949", "@num": "Annexe", "#text": "Arrêté du 15 décembre 2006 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000819848", "@nortexte": "DEVP0650661A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-12-15" }, { "@id": "JORFTEXT000000615000", "#text": "LOI2006-1666", "@sens": "cible", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000006322778", "@num": "42", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "JORFTEXT000000273196", "#text": "LOI2006-1771", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "JORFTEXT000000649171", "#text": "LOI2006-1772", "@sens": "cible", "@cidtexte": "JORFTEXT000000649171", "@nortexte": "DEVX0400302L", "@numtexte": "2006-1772", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006849297", "@num": "101", "#text": "Loi n°2006-1772 du 30 décembre 2006 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649171", "@nortexte": "DEVX0400302L", "@numtexte": "2006-1772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000022401508", "@num": "1", "#text": "Décret n°2007-721 du 7 mai 2007 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000645212", "@nortexte": "INDE0750717D", "@numtexte": "2007-721", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-07" }, { "@id": "LEGIARTI000006263853", "@num": "1", "#text": "Décret n°2007-721 du 7 mai 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000645212", "@nortexte": "INDE0750717D", "@numtexte": "2007-721", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-07" }, { "@id": "LEGIARTI000035100644", "@num": "1", "#text": "Décret n°2007-721 du 7 mai 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000645212", "@nortexte": "INDE0750717D", "@numtexte": "2007-721", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-07" }, { "@id": "JORFTEXT000000645212", "#text": "Décret2007-721", "@sens": "cible", "@cidtexte": "JORFTEXT000000645212", "@nortexte": "INDE0750717D", "@numtexte": "2007-721", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-07" }, { "@id": "LEGITEXT000017836813", "#text": "Décret n°2007-1870\n du 26 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017764402", "@nortexte": "DEVE0772964D", "@numtexte": "2007-1870", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "JORFTEXT000017764402", "#text": "Décret n°2007-1870 du 26 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017764402", "@nortexte": "DEVE0772964D", "@numtexte": "2007-1870", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "JORFTEXT000017764402", "#text": "Décret n°2007-1870 du 26 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017764402", "@nortexte": "DEVE0772964D", "@numtexte": "2007-1870", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "JORFTEXT000021533823", "#text": "Arrêté du 23 décembre 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021533823", "@nortexte": "BCFB0930582A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-23" }, { "@id": "LEGITEXT000022167843", "#text": "Ordonnance n°2010-420 du 27 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "JORFTEXT000022165701", "#text": "Ordonnance n°2010-420 du 27 avril 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "JORFTEXT000022391944", "#text": "Décret n°2010-691 du 24 juin 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022391944", "@nortexte": "DEVE1008779D", "@numtexte": "2010-691", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-24" }, { "@id": "LEGIARTI000023660290", "@num": "Décision n° 2010-DC-0195", "#text": "Arrêté du 3 décembre 2010 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023658045", "@nortexte": "DEVP1029542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-03" }, { "@id": "LEGIARTI000023660299", "@num": "Annexe à la décision", "#text": "Arrêté du 3 décembre 2010 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023658045", "@nortexte": "DEVP1029542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-03" }, { "@id": "JORFARTI000023658050", "#text": "Arrêté du 3 décembre 2010 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023658045", "@nortexte": "DEVP1029542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-03" }, { "@id": "JORFARTI000023658058", "#text": "Arrêté du 3 décembre 2010 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023658045", "@nortexte": "DEVP1029542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-03" }, { "@id": "JORFARTI000023724784", "#text": "Décision n° 2010-105/106 QPC du 17 mars 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023724783", "@nortexte": "CSCX1107873S", "@numtexte": "2010-105/106 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-03-17" }, { "@id": "JORFARTI000023724768", "#text": "Décision n°2010-104 QPC du 17 mars 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023724767", "@nortexte": "CSCX1107872S", "@numtexte": "2010-104 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-03-17" }, { "@id": "JORFTEXT000025023655", "#text": "Décret n°2011-1935 du 22 décembre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025023655", "@nortexte": "EFIR1120626D", "@numtexte": "2011-1935", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-22" }, { "@id": "LEGITEXT000027844420", "#text": "Décret n°2013-737\n du 12 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027842802", "@nortexte": "DEVR1307869D", "@numtexte": "2013-737", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-12" }, { "@id": "JORFTEXT000027842802", "#text": "Décret n°2013-737\n du 12 août 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027842802", "@nortexte": "DEVR1307869D", "@numtexte": "2013-737", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-12" }, { "@id": "JORFARTI000027979596", "#text": "Décision n°2013-340 QPC du 20 septembre 2013 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027979595", "@nortexte": "CSCX1323741S", "@numtexte": "2013-340 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2013-09-20" }, { "@id": "LEGITEXT000028413045", "#text": "Décret n°2013-1271\n du 27 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028398650", "@nortexte": "DEVR1326777D", "@numtexte": "2013-1271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-27" }, { "@id": "JORFTEXT000028398650", "#text": "Décret n°2013-1271 du 27 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028398650", "@nortexte": "DEVR1326777D", "@numtexte": "2013-1271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-27" }, { "@id": "JORFTEXT000028398650", "#text": "Décret n°2013-1271 du 27 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028398650", "@nortexte": "DEVR1326777D", "@numtexte": "2013-1271", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-27" }, { "@id": "LEGIARTI000028428568", "@num": "58", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 58 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000044981826", "@num": "58", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 58 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000049572950", "@num": "58", "#text": "LOI n°2013-1279 du 29 décembre 2013 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000029930136", "#text": "DÉCRET n°2014-1546 du 19 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029927098", "@nortexte": "DEVR1420466D", "@numtexte": "2014-1546", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-19" }, { "@id": "JORFTEXT000029927098", "#text": "DÉCRET n°2014-1546 du 19 décembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029927098", "@nortexte": "DEVR1420466D", "@numtexte": "2014-1546", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-19" }, { "@id": "LEGITEXT000033708469", "#text": "Décret n°2016-1841 du 23 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033691481", "@nortexte": "DEVR1628197D", "@numtexte": "2016-1841", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-23" }, { "@id": "JORFTEXT000033691481", "#text": "Décret n°2016-1841 du 23 décembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033691481", "@nortexte": "DEVR1628197D", "@numtexte": "2016-1841", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-23" }, { "@id": "JORFTEXT000033735280", "#text": "Arrêté du 20 décembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033735280", "@nortexte": "ECFB1635389A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-20" }, { "@id": "JORFTEXT000033735420", "#text": "Arrêté du 28 décembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033735420", "@nortexte": "ECFB1638818A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-28" }, { "@id": "LEGITEXT000035096971", "#text": "Décret n°2017-1130 du 3 juillet 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035096405", "@nortexte": "TRER1706104D", "@numtexte": "2017-1130", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-03" }, { "@id": "JORFTEXT000035096405", "#text": "Décret n°2017-1130 du 3 juillet 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035096405", "@nortexte": "TRER1706104D", "@numtexte": "2017-1130", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-03" }, { "@id": "JORFTEXT000036269275", "#text": "Arrêté du 4 décembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036269275", "@nortexte": "CPAB1733563A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-04" }, { "@id": "JORFTEXT000036342633", "#text": "Arrêté du 12 décembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036342633", "@nortexte": "CPAB1733373A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-12" }, { "@id": "JORFTEXT000037846264", "#text": "Arrêté du 18 décembre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037846264", "@nortexte": "CPAB1832606A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-18" }, { "@id": "JORFTEXT000037846272", "#text": "Arrêté du 19 décembre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037846272", "@nortexte": "CPAB1832538A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-19" }, { "@id": "JORFTEXT000039667820", "#text": "Arrêté du 18 décembre 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000039667820", "@nortexte": "CPAB1934807A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-18" }, { "@id": "JORFARTI000041781973", "#text": "Décision n°2019-832/333 QPC du 3 avril 2020 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000041781972", "@nortexte": "CSCX2009069S", "@numtexte": "2019-832/333 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2020-04-03" }, { "@id": "JORFTEXT000042700700", "#text": "Arrêté du 14 décembre 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000042700700", "@nortexte": "CCPB2035121A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-14" }, { "@id": "LEGITEXT000043236078", "#text": "Décret n°2021-260 du 9 mars 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043235090", "@nortexte": "TRER2031149D", "@numtexte": "2021-260", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-09" }, { "@id": "JORFTEXT000043235090", "#text": "Décret n°2021-260 du 9 mars 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000043235090", "@nortexte": "TRER2031149D", "@numtexte": "2021-260", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-09" }, { "@id": "JORFTEXT000044554702", "#text": "Arrêté du 20 décembre 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000044554702", "@nortexte": "CCPB2137690A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-20" }, { "@id": "LEGITEXT000046051106", "#text": "Décret n°2022-1008 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048976", "@nortexte": "TREB2212911D", "@numtexte": "2022-1008", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "JORFTEXT000046048976", "#text": "Décret n°2022-1008 du 15 juillet 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046048976", "@nortexte": "TREB2212911D", "@numtexte": "2022-1008", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "JORFARTI000046431305", "@num": "1", "#text": "Décision n°2022-1014 QPC du 14 octobre 2022 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046431295", "@nortexte": "CSCX2229575S", "@numtexte": "2022-1014 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2022-10-14" }, { "@id": "JORFARTI000046431296", "#text": "Décision n°2022-1014 QPC du 14 octobre 2022 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046431295", "@nortexte": "CSCX2229575S", "@numtexte": "2022-1014 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2022-10-14" }, { "@id": "JORFTEXT000046820229", "#text": "Arrêté du 23 décembre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046820229", "@nortexte": "ECOB2234192A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-23" }, { "@id": "JORFTEXT000048594900", "#text": "Arrêté du 18 décembre 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000048594900", "@nortexte": "ECOB2333224A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-18" }, { "@id": "LEGIARTI000006301566", "@num": "121 KA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 KA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302643", "@num": "102 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 102 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302644", "@num": "102 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 102 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302760", "@num": "150 H bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 H bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302714", "@num": "150-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302744", "@num": "150-0 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302730", "@num": "150-0 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302755", "@num": "150-0 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312234", "@num": "1595", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1595 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308490", "@num": "206", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 206 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303472", "@num": "210 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 210 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303735", "@num": "234 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 234 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303734", "@num": "234 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 234 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304645", "@num": "302 bis ZE", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis ZE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304645", "@num": "302 bis ZE", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis ZE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314091", "@num": "32", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 32 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310097", "@num": "575", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302608", "@num": "92 B quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302610", "@num": "92 B sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307211", "@num": "96 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 96 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307218", "@num": "99", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 99 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833052", "@num": "L213-8", "#text": "Code de l'environnement - art. L213-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833051", "@num": "L213-8", "#text": "Code de l'environnement - art. L213-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833053", "@num": "L213-8", "#text": "Code de l'environnement - art. L213-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834537", "@num": "L542-11", "#text": "Code de l'environnement - art. L542-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615141", "@num": "265 quinquies", "#text": "Code des douanes - art. 265 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390921", "@num": "L2335-9", "#text": "Code général des collectivités territoriales - art. L2335-9 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583355", "@num": "L321-5", "#text": "Code rural - art. L321-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581021", "@num": "1121-5", "#text": "Code rural ancien - art. 1121-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581024", "@num": "1121-6", "#text": "Code rural ancien - art. 1121-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314946", "@num": "L13-0 A", "#text": "Livre des procédures fiscales - art. L13-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315028", "@num": "L52 A", "#text": "Livre des procédures fiscales - art. L52 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315029", "@num": "L52 A", "#text": "Livre des procédures fiscales - art. L52 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 99-1172 du 30 décembre 1999", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "BUDGET 2000", "EQUILIBRE FINANCIER", "RESSOURCE", "CHARGE", "SERVICE", "MOYEN", "IMPOT", "REVENU", "MESURE FISCALE", "TAXE", "CODE GENERAL DES IMPOTS", "CGI", "CODE DES DOUANES", "CODE DE LA SECURITE SOCIALE", "CODE FORESTIER", "LIVRE DES PROCEDURES FISCALES", "LPF", "CODE RURAL", "CODE DES PENSIONS MILITAIRES D'INVALIDITE ET DES VICTIMES DE LA GUERRE", "CODE DU TRAVAIL", "NON CONFORMITE A LA CONSTITUTION", "CONSEIL CONSTITUTIONNEL", "PROJET DE LOI", "TAXE SUR LES INSTALLATIONS NUCLEAIRES DE BASE‎", "TAXE INB" ] }, "TITREFULL": "LOI de finances pour 2000 (n° 99-1172 du 30 décembre 1999) (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000762233", "NOR": "ECOX9900112L", "NUM": "99-1172", "DATE_PUBLI": "1999-12-31", "DATE_TEXTE": "1999-12-30", "NUM_PARUTION": 303, "NUM_SEQUENCE": 1, "ORIGINE_PUBLI": "JORF n°0303 du 31 décembre 1999", "PAGE_DEB_PUBLI": 19914, "PAGE_FIN_PUBLI": 19968 } }, "META_COMMUN": { "ID": "JORFTEXT000000762233", "URL": "texte/version/JORF/TEXT/00/00/00/76/22/JORFTEXT000000762233.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1999/12/30/ECOX9900112L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LS9991172", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1999/12/30/99-1172/jo/texte" } } }, "VISAS": { "CONTENU": "

L'Assemblée nationale et le Sénat ont délibéré,

L'Assemblée nationale a adopté,

Vu la décision du Conseil constitutionnel no 99-424 DC en date du 29 décembre 1999 ;

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

Première partie

CONDITIONS GENERALES

DE L'EQUILIBRE FINANCIER

TITRE Ier

DISPOSITIONS RELATIVES AUX RESSOURCES

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

Fait à Paris, le 30 décembre 1999.

Jacques Chirac

Par le Président de la République :

Le Premier ministre,

Lionel Jospin

Le ministre de l'économie,

des finances et de l'industrie,

Christian Sautter

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000762233", "cible": true, "cidtexte": "JORFTEXT000000762233", "id": "LEGIARTI000006320542", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006320542", "liens_entrants": true }

Article 15 AUTONOME PERIME, en vigueur du 31/12/1999 au 01/09/2007 (LOI de finances pour 2000 (n° 99-1172 du 30 décembre 1999) (1))