{ "article": { "LEGIARTI000006320714": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "35", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1999-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006320714", "URL": "article/LEGI/ARTI/00/00/06/32/07/LEGIARTI000006320714.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJHXXXXXX035AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000580717", "#text": "Loi 99-1173 1999-12-30 Finances rectificative pour 1999 JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006309229", "@num": "244 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134160", "@fin": "2999-01-01", "#text": "I : MESURES CONCERNANT LA FISCALITE.", "@debut": "1999-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114769", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "1999-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084619", "@fin": "2999-01-01", "#text": "Deuxième partie : MOYENS DES SERVICES ET DISPOSITIONS SPECIALES", "@debut": "1999-12-31" } ] }, "@cid": "JORFTEXT000000580717", "@nor": "ECOX9900133L", "@num": "99-1173", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi de finances rectificative pour 1999 (n° 99-1173 du 30 décembre 1999)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000580717", "@c_titre_court": "Loi n° 99-1173 du 30 décembre 1999" }, { "@fin": "2999-01-01", "#text": "Loi n° 99-1173 du 30 décembre 1999 de finances rectificative pour 1999 (1)", "@debut": "1999-12-31", "@id_txt": "LEGITEXT000005628931", "@c_titre_court": "Loi n° 99-1173 du 30 décembre 1999" } ], "@date_publi": "1999-12-31", "@date_signature": "1999-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006320714", "@fin": "2999-01-01", "@num": "35", "@etat": "VIGUEUR", "@debut": "1999-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. - Les dispositions prévues au I s'appliquent pour la détermination du crédit d'impôt calculé sur les dépenses de formation exposées à compter du 1er janvier 1999.
" } }, "LEGIARTI000006309229": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "244 quater C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006309229", "URL": "article/LEGI/ARTI/00/00/06/30/92/LEGIARTI000006309229.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0244AGXXXXXDI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000492768", "#text": "Décret 59-57 1959-01-06 art. 35", "@sens": "source", "@cidtexte": "JORFTEXT000000492768", "@numtexte": "59-57", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-01-06" }, { "@id": "LEGIARTI000006434857", "@num": "7", "#text": "Loi n°89-486 du 10 juillet 1989 - art. 7 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000509314", "@nortexte": "MENX8900049L", "@numtexte": "89-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "LEGIARTI000006320714", "@num": "35", "#text": "Loi - art. 35 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000580717", "#text": "Loi 99-1173 1999-12-30 art. 35 II Finances rectificative pour 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000035337388", "@num": "5", "#text": "Arrêté du 6 juillet 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787132", "@nortexte": "ECOL0400080A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-07-06" }, { "#text": "CGI 235 ter D, 235 ter KA, 231, 8, 238 bis L, 238 ter, 239 ter, 239 quater, 239 quater A, 239 quater B, 239 quater C, 239 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000028415349", "#text": "Décret n°2013-1236 du 23 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028396333", "@nortexte": "EFIE1321643D", "@numtexte": "2013-1236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000028906503", "@num": "2", "#text": "Arrêté du 16 avril 2014 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028905490", "@nortexte": "FCPE1408313A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-04-16" }, { "@id": "LEGITEXT000031350348", "#text": "DÉCRET n°2015-1315 du 20 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031349110", "@nortexte": "FCPE1513739D", "@numtexte": "2015-1315", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-20" }, { "@id": "LEGIARTI000035609810", "@num": "L2312-25", "#text": "Code du travail - art. L2312-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035610993", "@num": "L2312-61", "#text": "Code du travail - art. L2312-61 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031086184", "@num": "L2313-7-1", "#text": "Code du travail - art. L2313-7-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033022953", "@num": "L2323-13", "#text": "Code du travail - art. L2323-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027549261", "@num": "L2323-26-1", "#text": "Code du travail - art. L2323-26-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027549264", "@num": "L2323-26-2", "#text": "Code du travail - art. L2323-26-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031085583", "@num": "L2323-56", "#text": "Code du travail - art. L2323-56 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687456", "@num": "199 ter C", "#text": "Code général des impôts, CGI. - art. 199 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992463", "@num": "220 C", "#text": "Code général des impôts, CGI. - art. 220 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194928", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033782396", "@num": "231 A", "#text": "Code général des impôts, CGI. - art. 231 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028421046", "@num": "49 septies P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362699", "@num": "49 septies Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597902", "@num": "49 septies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728922", "@num": "49 septies T", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1999-02-19 4A-4-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000044992224", "@num": "L172 G", "#text": "Livre des procédures fiscales - art. L172 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180005", "@fin": "2007-01-01", "#text": "XXVIII : Crédit d'impôt pour dépenses de formation.", "@debut": "1996-05-12" }, { "@id": "LEGISCTA000027240068", "@fin": "2999-01-01", "#text": "XXVIII : Crédit d'impôt pour la compétitivité et l'emploi", "@debut": "2013-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006309221", "@fin": "1988-12-28", "@num": "244 quater C", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309222", "@fin": "1991-06-24", "@num": "244 quater C", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309223", "@fin": "1992-07-04", "@num": "244 quater C", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309224", "@fin": "1993-01-01", "@num": "244 quater C", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309225", "@fin": "1994-09-02", "@num": "244 quater C", "@etat": "MODIFIE", "@debut": "1993-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309226", "@fin": "1996-05-12", "@num": "244 quater C", "@etat": "MODIFIE", "@debut": "1993-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309227", "@fin": "1999-03-31", "@num": "244 quater C", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309228", "@fin": "1999-12-31", "@num": "244 quater C", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309229", "@fin": "2000-03-31", "@num": "244 quater C", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309230", "@fin": "2001-03-31", "@num": "244 quater C", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309231", "@fin": "2002-03-31", "@num": "244 quater C", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006309232", "@fin": "2007-01-01", "@num": "244 quater C", "@etat": "PERIME", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949973", "@fin": "2013-06-07", "@num": "244 quater C", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517922", "@fin": "2014-01-01", "@num": "244 quater C", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028536855", "@fin": "2014-05-30", "@num": "244 quater C", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029041790", "@fin": "2015-01-01", "@num": "244 quater C", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023529", "@fin": "2017-01-01", "@num": "244 quater C", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033812934", "@fin": "2017-12-30", "@num": "244 quater C", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036363445", "@fin": "2019-01-01", "@num": "244 quater C", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992483", "@fin": "2022-01-01", "@num": "244 quater C", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044989528", "@fin": "2999-01-01", "@num": "244 quater C", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les entreprises imposées d'après leur bénéfice réel peuvent bénéficier d'un crédit d'impôt au titre de leurs dépenses de formation professionnelle. Pour les entreprises soumises aux obligations prévues aux articles 235 ter D et 235 ter KA, les dépenses retenues sont celles exposées en sus de ces obligations.
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Ce crédit d'impôt est égal à 35 p. 100 :
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a) De la différence entre le montant des dépenses de formation mentionnées au livre IX du code du travail, exposées au cours de l'année, et celui des dépenses de même nature exposées au cours de l'année précédente, revalorisées en fonction de l'évolution des rémunérations, au sens du 1 de l'article 231, versées par l'entreprise ;
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b) (Abrogé).
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c) Et du produit de la somme de 3 000 F par la différence entre le nombre d'élèves accueillis dans l'entreprise au cours de l'année et celui de l'année précédente en application de l'article 7 de la loi n° 89-486 du 10 juillet 1989 d'orientation sur l'éducation ou en vue de la préparation du brevet de technicien supérieur prévu à l'article 35 du décret n° 59-57 du 6 janvier 1959 portant réforme de l'enseignement public. Pour le décompte du nombre d'élèves, sont pris en compte les élèves des établissements d'enseignement public ou sous contrat d'association ayant conclu une convention avec une entreprise, qui sont accueillis pour une période de formation dans l'entreprise d'une durée au moins égale à huit semaines au cours de l'année considérée.
\n
Le crédit d'impôt accordé aux entreprises nouvelles au titre de l'année de leur création ou aux entreprises qui exposent pour la première fois des dépenses de formation définies à l'alinéa précédent est égal à 25 p. 100 de ces dépenses exposées au cours de l'année en cause.
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II. Le crédit d'impôt est plafonné pour chaque entreprise, y compris les sociétés de personnes, à un million de francs. Il s'apprécie en prenant en compte la fraction du crédit d'impôt correspondant aux parts des associés de sociétés de personnes mentionnées aux articles 8, 238 bis L, 238 ter et 239 ter, et aux droits des membres de groupements mentionnés aux articles 239 quater, 239 quater A, 239 quater B, 239 quater C et 239 quinquies.
\n
Ce plafond est majoré, dans la limite globale de 5 millions de francs, de la part du crédit d'impôt qui provient de l'augmentation des dépenses suivantes :
\n
a. Les dépenses exposées au profit des salariés occupant les emplois les moins qualifiés. Ces emplois sont ceux qui ne nécessitent pas un brevet d'études professionnelles, un certificat d'aptitude professionnelle ou un titre ou diplôme de même niveau de l'enseignement général ou technologique, ou un niveau de formation équivalent ;
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b. Les dépenses exposées au profit de salariés âgés de quarante-cinq ans et plus.
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III. Les subventions publiques reçues par les entreprises à raison des opérations ouvrant droit au crédit d'impôt sont déduites des bases de ce crédit.
\n
En cas de transfert de personnels ou de contrats de formation entre entreprises ayant des liens de dépendance directe ou indirecte, ou résultant de fusions, scissions, apports ou opérations assimilées, il est fait abstraction pour le calcul de la variation des dépenses de formation de la part de cette variation provenant exclusivement du transfert.
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IV. Les dispositions du présent article s'appliquent aux dépenses de formation exposées au cours des années 1994 à 1998 par les entreprises qui ont fait application du crédit d'impôt formation au titre de l'année 1993 ou par celles qui n'en ont jamais bénéficié, sur option irrévocable jusq'au terme de cette période. L'option doit être exercée au titre de 1994, au titre de l'année de création de l'entreprise, ou au titre de la première année au cours de laquelle elle réalise ses premières dépenses de formation éligibles au crédit d'impôt formation.
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IV bis. Les entreprises doivent joindre à leur déclaration de résultats une attestation visée par l'inspection de l'éducation nationale ou l'inspection de l'enseignement agricole qui précise pour chaque élève accueilli l'établissement scolaire et la durée de la formation au cours de l'année.
\n
\n
IV 0 bis. Les dispositions du présent article s'appliquent également aux dépenses de formation exposées au cours des années 1999 à 2001 par les entreprises qui ont fait application du crédit d'impôt formation au titre de l'année 1998 ou par celles qui n'en ont jamais bénéficié, sur option irrévocable jusqu'au terme de cette période. L'option doit être exercée au titre de 1999 ou au titre de la première année au cours de laquelle l'entreprise réalise ses premières dépenses de formation éligibles au crédit d'impôt formation.
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V. Un décret fixe les conditions d'application du présent article.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006309229", "cible": false, "cidtexte": "JORFTEXT000000580717", "id": "LEGIARTI000006320714", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000580717": { "SM": { "CONTENU": "Première partie : conditions générales de l'équilibre financier (articles 1 à 3), deuxième partie : moyens des services et dispositions spéciales (articles 4 à 56). Titre I - dispositions applicables à l'année 1999. I - opérations à caractère définitif (articles 4 à 8) a) budget général (articles 4 à 6), b) budgets annexes (article 7), c) opérations à caractère définitif des comptes d'affectation spéciale (article 8). II - opérations à caractère temporaire (article 9). III - autres dispositions (articles 10 et 11). Titre II - dispositions permanentes. I- mesures concernant la fiscalité (articles 12 à 44), II - autres dispositions (articles 45 à 56). Etats législatifs annexes. Etat A : tableau des voies et moyens applicables au budget 1999. Etat B : répartition, par titre et par ministère, des crédits ouverts au titre des dépenses ordinaires des services civils. Etat C : répartition, par titre et par ministère, des autorisations de programme et des crédits de paiement ouverts au titre des dépenses en capital des services civils." }, "TP": { "CONTENU": "

(1) Loi no 99-1173.

- Directives communautaires :

Directive 98/80/CE du 12 octobre 1998 complétant le système de TVA et modifiant la directive 77/388/CEE, régime particulier applicable à l'or d'investissement ;

Directive 91/680 du Conseil du 16 décembre 1991 complétant le système commun de la TVA et modifiant, en vue de l'abolition des frontières fiscales, la directive 77/388/CEE.

- Travaux préparatoires :

Assemblée nationale :

Projet de loi no 1952 ;

Lettre rectificative (no ...) ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 1992 ;

Avis de M. François Lamy, au nom de la commission de la défense, no 1991 ;

Discussion des 8 et 9 décembre 1999 et adoption le 9 décembre 1999.

Sénat :

Projet de loi, adopté par l'Assemblée nationale, no 127 (1999-2000) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, no 144 (1999-2000) ;

Discussion et adoption le 20 décembre 1999.

Assemblée nationale :

Projet de loi, modifié par le Sénat, no 2040 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission mixte paritaire, no 2041.

Sénat :

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission mixte paritaire, no 149 (1999-2000).

Assemblée nationale :

Projet de loi, modifié par le Sénat, no 2040 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 2043 ;

Discussion et adoption le 22 décembre 1999.

Sénat :

Projet de loi, adopté par l'Assemblée nationale en nouvelle lecture, no 152 (1999-2000) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, no 153 (1999-2000) ;

Discussion et rejet le 22 décembre 1999.

Assemblée nationale :

Projet de loi, rejeté par le Sénat en nouvelle lecture, no 2059 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 2060 ;

Discussion et adoption en lecture définitive le 22 décembre 1999.

- Conseil constitutionnel :

Décision no 99-425 DC du 29 décembre 1999 publiée au Journal officiel de ce jour.

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art. 44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320724", "@num": "45", "#text": "Loi - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320726", "@num": "47", "#text": "Loi - art. 47 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320729", "@num": "48", "#text": "Loi - art. 48 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320729", "@num": "48", "#text": "Loi - art. 48 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320730", "@num": "48", "#text": "Loi - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320683", "@num": "5", "#text": "Loi - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320683", "@num": "5", "#text": "Loi - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320736", "@num": "54", "#text": "Loi - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320737", "@num": "55", "#text": "Loi - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320737", "@num": "55", "#text": "Loi - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320738", "@num": "56", "#text": "Loi - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320684", "@num": "6", "#text": "Loi - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320685", "@num": "7", "#text": "Loi - art. 7 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320686", "@num": "8", "#text": "Loi - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320687", "@num": "9", "#text": "Loi - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGITEXT000005628931", "#text": "Loi n°99-1173 du 30 décembre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000750699", "#text": "Arrêté du 12 janvier 2000, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000750699", "@nortexte": "MESR0010060A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-01-12" }, { "@id": "JORFTEXT000000567520", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000567520", "@nortexte": "ECOT0020002A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-02-04" }, { "@id": "LEGITEXT000005629321", "#text": "Décret n°2000-359 du 26 avril 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000764511", "@nortexte": "MESR0010435D", "@numtexte": "2000-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-26" }, { "@id": "LEGIARTI000006779618", "@num": "1", "#text": "Décret n°2000-359 du 26 avril 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000764511", "@nortexte": "MESR0010435D", "@numtexte": "2000-359", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-26" }, { "@id": "LEGIARTI000006779618", "@num": "1", "#text": "Décret n°2000-359 du 26 avril 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000764511", "@nortexte": "MESR0010435D", "@numtexte": "2000-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-26" }, { "@id": "LEGIARTI000006779619", "@num": "2", "#text": "Décret n°2000-359 du 26 avril 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000764511", "@nortexte": "MESR0010435D", "@numtexte": "2000-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-26" }, { "@id": "LEGIARTI000006779620", "@num": "3", "#text": "Décret n°2000-359 du 26 avril 2000 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000764511", "@nortexte": "MESR0010435D", "@numtexte": "2000-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-26" }, { "@id": "LEGIARTI000006779621", "@num": "4", "#text": "Décret n°2000-359 du 26 avril 2000 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000764511", "@nortexte": "MESR0010435D", "@numtexte": "2000-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-26" }, { "@id": "LEGIARTI000006779622", "@num": "5", "#text": "Décret n°2000-359 du 26 avril 2000 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000764511", "@nortexte": "MESR0010435D", "@numtexte": "2000-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-26" }, { "@id": "LEGIARTI000006779623", "@num": "6", "#text": "Décret n°2000-359 du 26 avril 2000 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000764511", "@nortexte": "MESR0010435D", "@numtexte": "2000-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-26" }, { "@id": "LEGIARTI000006779624", "@num": "7", "#text": "Décret n°2000-359 du 26 avril 2000 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000764511", "@nortexte": "MESR0010435D", "@numtexte": "2000-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-26" }, { "@id": "LEGIARTI000006779625", "@num": "8", "#text": "Décret n°2000-359 du 26 avril 2000 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000764511", "@nortexte": "MESR0010435D", "@numtexte": "2000-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-26" }, { "@id": "LEGIARTI000006779626", "@num": "9", "#text": "Décret n°2000-359 du 26 avril 2000 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000764511", "@nortexte": "MESR0010435D", "@numtexte": "2000-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-26" }, { "@id": "JORFTEXT000000764511", "#text": "Décret2000-359", "@sens": "cible", "@cidtexte": "JORFTEXT000000764511", "@nortexte": "MESR0010435D", "@numtexte": "2000-359", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-26" }, { "@id": "JORFTEXT000000400250", "#text": "Décret2000-392", "@sens": "cible", "@cidtexte": "JORFTEXT000000400250", "@nortexte": "ECOF0000012D", "@numtexte": "2000-392", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-05-02" }, { "@id": "JORFTEXT000000399613", "#text": "Décret2000-490", "@sens": "cible", "@cidtexte": "JORFTEXT000000399613", "@nortexte": "ECOF0000020D", "@numtexte": "2000-490", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "@id": "JORFTEXT000000217124", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000217124", "@nortexte": "MJSK0070062A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-06-06" }, { "@id": "JORFTEXT000000217983", "#text": "Décret2000-739", "@sens": "cible", "@cidtexte": "JORFTEXT000000217983", "@nortexte": "ECOD0070013D", "@numtexte": "2000-739", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "JORFTEXT000000765849", "#text": "Décret2000-740", "@sens": "cible", "@cidtexte": "JORFTEXT000000765849", "@nortexte": "ECOF0000024D", "@numtexte": "2000-740", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGITEXT000005629799", "#text": "Décret n°2000-777 du 23 août 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000218250", "@nortexte": "ECOT0036916D", "@numtexte": "2000-777", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-23" }, { "@id": "LEGIARTI000006331227", "@num": "1", "#text": "Décret n°2000-777 du 23 août 2000 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218250", "@nortexte": "ECOT0036916D", "@numtexte": "2000-777", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-23" }, { "@id": "LEGIARTI000006331227", "@num": "1", "#text": "Décret n°2000-777 du 23 août 2000 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218250", "@nortexte": "ECOT0036916D", "@numtexte": "2000-777", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-23" }, { "@id": "LEGIARTI000006331228", "@num": "2", "#text": "Décret n°2000-777 du 23 août 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218250", "@nortexte": "ECOT0036916D", "@numtexte": "2000-777", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-23" }, { "@id": "JORFTEXT000000218250", "#text": "Décret2000-777", "@sens": "cible", "@cidtexte": "JORFTEXT000000218250", "@nortexte": "ECOT0036916D", "@numtexte": "2000-777", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-23" }, { "@id": "JORFTEXT000000765065", "#text": "Décret2000-784", "@sens": "cible", "@cidtexte": "JORFTEXT000000765065", "@nortexte": "ECOD0070021D", "@numtexte": "2000-784", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-24" }, { "@id": "JORFTEXT000000400813", "#text": "Décret2000-786", "@sens": "cible", "@cidtexte": "JORFTEXT000000400813", "@nortexte": "ECOD0070017D", "@numtexte": "2000-786", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-24" }, { "@id": "JORFTEXT000000219383", "#text": "Décret2000-840", "@sens": "cible", "@cidtexte": "JORFTEXT000000219383", "@nortexte": "MESS0022452D", "@numtexte": "2000-840", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-30" }, { "@id": "JORFTEXT000000585157", "#text": "Décret2000-903", "@sens": "cible", "@cidtexte": "JORFTEXT000000585157", "@nortexte": "INTB0000249D", "@numtexte": "2000-903", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-09-18" }, { "@id": "LEGITEXT000005630136", "#text": "Décret n°2000-1091 du 9 novembre 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000402850", "@nortexte": "ECOR0005005D", "@numtexte": "2000-1091", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-09" }, { "@id": "LEGIARTI000006331252", "@num": "1", "#text": "Décret n°2000-1091 du 9 novembre 2000 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000402850", "@nortexte": "ECOR0005005D", "@numtexte": "2000-1091", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-09" }, { "@id": "LEGIARTI000006331252", "@num": "1", "#text": "Décret n°2000-1091 du 9 novembre 2000 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000402850", "@nortexte": "ECOR0005005D", "@numtexte": "2000-1091", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-09" }, { "@id": "LEGIARTI000006331253", "@num": "1", "#text": "Décret n°2000-1091 du 9 novembre 2000 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000402850", "@nortexte": "ECOR0005005D", "@numtexte": "2000-1091", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-09" }, { "@id": "LEGIARTI000006331253", "@num": "1", "#text": "Décret n°2000-1091 du 9 novembre 2000 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000402850", "@nortexte": "ECOR0005005D", "@numtexte": "2000-1091", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-09" }, { "@id": "LEGIARTI000006331254", "@num": "2", "#text": "Décret n°2000-1091 du 9 novembre 2000 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000402850", "@nortexte": "ECOR0005005D", "@numtexte": "2000-1091", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-09" }, { "@id": "LEGIARTI000006331254", "@num": "2", "#text": "Décret n°2000-1091 du 9 novembre 2000 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000402850", "@nortexte": "ECOR0005005D", "@numtexte": "2000-1091", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-09" }, { "@id": "LEGIARTI000006331255", "@num": "2", "#text": "Décret n°2000-1091 du 9 novembre 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000402850", "@nortexte": "ECOR0005005D", "@numtexte": "2000-1091", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-09" }, { "@id": "LEGIARTI000006331255", "@num": "2", "#text": "Décret n°2000-1091 du 9 novembre 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000402850", "@nortexte": "ECOR0005005D", "@numtexte": "2000-1091", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-09" }, { "@id": "LEGIARTI000006331256", "@num": "3", "#text": "Décret n°2000-1091 du 9 novembre 2000 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000402850", "@nortexte": "ECOR0005005D", "@numtexte": "2000-1091", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-09" }, { "@id": "LEGIARTI000006331257", "@num": "4", "#text": "Décret n°2000-1091 du 9 novembre 2000 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000402850", "@nortexte": "ECOR0005005D", "@numtexte": "2000-1091", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-09" }, { "@id": "JORFTEXT000000402850", "#text": "Décret2000-1091", "@sens": "cible", "@cidtexte": "JORFTEXT000000402850", "@nortexte": "ECOR0005005D", "@numtexte": "2000-1091", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-09" }, { "@id": "JORFTEXT000000218864", "#text": "Décret2000-1143", "@sens": "cible", "@cidtexte": "JORFTEXT000000218864", "@nortexte": "ATEP0080062D", "@numtexte": "2000-1143", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-21" }, { "@id": "JORFTEXT000000768353", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000768353", "@nortexte": "ECOF0000034A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-27" }, { "@id": "LEGITEXT000005630360", "#text": "Arrêté du 27 décembre 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000768353", "@nortexte": "ECOF0000034A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-27" }, { "@id": "LEGIARTI000006334665", "@num": "1", "#text": "Arrêté du 27 décembre 2000 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000768353", "@nortexte": "ECOF0000034A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-27" }, { "@id": "LEGIARTI000006334666", "@num": "2", "#text": "Arrêté du 27 décembre 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000768353", "@nortexte": "ECOF0000034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-27" }, { "@id": "LEGIARTI000006334666", "@num": "2", "#text": "Arrêté du 27 décembre 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000768353", "@nortexte": "ECOF0000034A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-27" }, { "@id": "JORFTEXT000000767907", "#text": "LOI2000-1353", "@sens": "cible", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000405067", "#text": "Décret2001-68", "@sens": "cible", "@cidtexte": "JORFTEXT000000405067", "@nortexte": "ECOD0030001D", "@numtexte": "2001-68", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-24" }, { "@id": "JORFTEXT000000208387", "#text": "Décret2001-171", "@sens": "cible", "@cidtexte": "JORFTEXT000000208387", "@nortexte": "ECOF0020022D", "@numtexte": "2001-171", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-02-19" }, { "@id": "JORFTEXT000000209259", "#text": "Décret2001-344", "@sens": "cible", "@cidtexte": "JORFTEXT000000209259", "@nortexte": "ECOF0120046D", "@numtexte": "2001-344", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-04-19" }, { "@id": "JORFTEXT000000588663", "#text": "Décret2001-435", "@sens": "cible", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "JORFTEXT000000395006", "#text": "Décret2001-575", "@sens": "cible", "@cidtexte": "JORFTEXT000000395006", "@nortexte": "MESR0110628D", "@numtexte": "2001-575", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-02" }, { "@id": "JORFTEXT000000781906", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006217472", "@num": "8", "#text": "Décret n°2003-167 du 28 février 2003 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000784143", "@nortexte": "PRMX0306350D", "@numtexte": "2003-167", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-02-28" }, { "@id": "JORFTEXT000000784143", "#text": "Décret2003-167", "@sens": "cible", "@cidtexte": "JORFTEXT000000784143", "@nortexte": "PRMX0306350D", "@numtexte": "2003-167", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-02-28" }, { "@id": "JORFTEXT000000615126", "#text": "Décret2004-299", "@sens": "cible", "@cidtexte": "JORFTEXT000000615126", "@nortexte": "SOCA0421023D", "@numtexte": "2004-299", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-29" }, { "@id": "LEGIARTI000006322366", "@num": "106", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 106 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000634802", "#text": "LOI2005-1719", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFTEXT000000819291", "#text": "Décret2006-1703", "@sens": "cible", "@cidtexte": "JORFTEXT000000819291", "@nortexte": "BUDR0603081D", "@numtexte": "2006-1703", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGITEXT000020522684", "#text": "Décret n°2009-404\n du 15 avril 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020521930", "@nortexte": "PRMX0903263D", "@numtexte": "2009-404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-15" }, { "@id": "JORFARTI000023528342", "#text": "Décision n°2010-93 QPC du 4 février 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023528341", "@nortexte": "CSCX1103776S", "@numtexte": "2010-93 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-02-04" }, { "@id": "LEGITEXT000029929012", "#text": "DÉCRET n°2014-1551 du 19 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029927239", "@nortexte": "FCPE1425422D", "@numtexte": "2014-1551", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-19" }, { "@id": "JORFTEXT000029927239", "#text": "DÉCRET n°2014-1551 du 19 décembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029927239", "@nortexte": "FCPE1425422D", "@numtexte": "2014-1551", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-19" }, { "@id": "JORFTEXT000029927239", "#text": "DÉCRET n°2014-1551 du 19 décembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029927239", "@nortexte": "FCPE1425422D", "@numtexte": "2014-1551", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-19" }, { "@id": "LEGITEXT000032108415", "#text": "Décret n°2016-188 du 24 février 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032106990", "@nortexte": "DEFD1603130D", "@numtexte": "2016-188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-24" }, { "@id": "JORFTEXT000032106990", "#text": "Décret n°2016-188 du 24 février 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032106990", "@nortexte": "DEFD1603130D", "@numtexte": "2016-188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-24" }, { "@id": "JORFARTI000034898006", "@num": "1", "#text": "Décision n°2017-636 QPC du 9 juin 2017 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034897992", "@nortexte": "CSCX1716996S", "@numtexte": "2017-636 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-06-09" }, { "@id": "JORFARTI000034897993", "#text": "Décision n°2017-636 QPC du 9 juin 2017 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034897992", "@nortexte": "CSCX1716996S", "@numtexte": "2017-636 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-06-09" }, { "@id": "LEGIARTI000006300277", "@num": "17 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313694", "@num": "1725 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1725 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308579", "@num": "209 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309141", "@num": "239", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304137", "@num": "239 sexies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 sexies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309164", "@num": "240", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 240 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309167", "@num": "241", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 241 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309212", "@num": "244 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309211", "@num": "244 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309229", "@num": "244 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309230", "@num": "244 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307547", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307849", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307851", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307850", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307852", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302590", "@num": "88", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 88 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006906116", "@num": "R262-6", "#text": "Code de l'action sociale et des familles - art. R262-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006906117", "@num": "R262-6", "#text": "Code de l'action sociale et des familles - art. R262-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006906118", "@num": "R262-6", "#text": "Code de l'action sociale et des familles - art. R262-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006753680", "@num": "R815-22", "#text": "Code de la sécurité sociale. - art. R815-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006753704", "@num": "R815-25", "#text": "Code de la sécurité sociale. - art. R815-25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006753703", "@num": "R815-25", "#text": "Code de la sécurité sociale. - art. R815-25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615647", "@num": "114", "#text": "Code des douanes - art. 114 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390909", "@num": "L2335-3", "#text": "Code général des collectivités territoriales - art. L2335-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 99-1173 du 30 décembre 1999", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "BUDGET 1999", "LOI DE FINANCES RECTIFICATIVE POUR 1999", "CODE GENERAL DES IMPOTS", "CGI", "COLLECTIF BUDGETAIRE", "CODE DES DOUANES", "LIVRE DES PROCEDURES FISCALES", "DROIT COMMUNAUTAIRE", "PROFESSIONS LIBERALES", "TAXE PROFESSIONNELLE", "GROUPE DE SOCIETES", "SOFERGIE", "FUSIONS", "PROJET DE LOI" ] }, "TITREFULL": "Loi de finances rectificative pour 1999 (n° 99-1173 du 30 décembre 1999)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000580717", "NOR": "ECOX9900133L", "NUM": "99-1173", "DATE_PUBLI": "1999-12-31", "DATE_TEXTE": "1999-12-30", "NUM_PARUTION": 303, "NUM_SEQUENCE": 2, "ORIGINE_PUBLI": "JORF n°0303 du 31 décembre 1999", "PAGE_DEB_PUBLI": 19968, "PAGE_FIN_PUBLI": 19990 } }, "META_COMMUN": { "ID": "JORFTEXT000000580717", "URL": "texte/version/JORF/TEXT/00/00/00/58/07/JORFTEXT000000580717.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1999/12/30/ECOX9900133L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LS9991173", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1999/12/30/99-1173/jo/texte" } } }, "VISAS": { "CONTENU": "

L'Assemblée nationale et le Sénat ont délibéré,

L'Assemblée nationale a adopté,

Vu la décision du Conseil constitutionnel no 99-425 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

" }, "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": "JORFTEXT000000580717", "cible": true, "cidtexte": "JORFTEXT000000580717", "id": "LEGIARTI000006320714", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006320714", "liens_entrants": true }

Article 35 AUTONOME VIGUEUR, en vigueur depuis le 31/12/1999 (Loi de finances rectificative pour 1999 (n° 99-1173 du 30 décembre 1999))