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I. - Paragraphe modificateur.
\n
II. - Les dispositions du I sont applicables aux indemnités de mise à la retraite perçues à compter du 1er janvier 2000.
" } }, "LEGIARTI000006302554": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "80 duodecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302554", "URL": "article/LEGI/ARTI/00/00/06/30/25/LEGIARTI000006302554.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0080AKXXXXXAC" } }, "NOTA": { "CONTENU": "

Dans sa décision n° 2013-340 QPC du 20 septembre 2013 (NOR : CSCX1323741S), le Conseil constitutionnel a déclaré, sous la réserve énoncée au considérant 6, le 1 de l'article 80 duodecies du code général des impôts dans sa rédaction résultant de la loi du 30 décembre 2000 de finances rectificative pour 2000 conforme à la Constitution.

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"MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044960482", "@fin": "2023-01-01", "@num": "80 duodecies", "@etat": "MODIFIE", "@debut": "2022-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046874418", "@fin": "2999-01-01", "@num": "80 duodecies", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Sous réserve de l'exonération prévue au 22° de l'article 81, constitue une rémunération imposable toute indemnité versée à l'occasion de la rupture du contrat de travail, à l'exception des indemnités de licenciement ou de départ volontaire versées dans le cadre d'un plan social au sens des articles L. 321-4 et L. 321-4-1 du code du travail, des indemnités mentionnées à l'article L. 122-14-4 du même code ainsi que de la fraction des indemnités de licenciement ou de mise à la retraite qui n'excède pas le montant prévu par la convention collective de branche, par l'accord professionnel et interprofessionnel ou, à défaut, par la loi.
\n
La fraction des indemnités de licenciement ou de mise à la retraite (1) exonérée en application du premier alinéa ne peut être inférieure ni à 50 % de leur montant ni à deux fois le montant de la rémunération annuelle brute perçue par le salarié au cours de l'année civile précédant la rupture de son contrat de travail, dans la limite de la moitié ou, pour les indemnités de mise à la retraite, du quart (1) de la première tranche du tarif de l'impôt de solidarité sur la fortune fixé à l'article 885 U.
\n
2. Constitue également une rémunération imposable toute indemnité versée, à l'occasion de la cessation de leurs fonctions, aux mandataires sociaux, dirigeants et personnes visés à l'article 80 ter. Toutefois, en cas de cessation forcée des fonctions, notamment de révocation, seule la fraction des indemnités qui excède les montants définis au deuxième alinéa du 1 est imposable.
\n
(1) Ces dispositions sont applicables aux indemnités de mise à la retraite perçues à compter du 1er janvier 2000.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006302554", "cible": false, "cidtexte": "JORFTEXT000000767907", "id": "LEGIARTI000006320939", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000767907": { "SM": { "CONTENU": "
La loi de finances rectificative pour 2000 intervient dans un contexte de croissance affermie, mais soumise à d'importants aléas. Elle procède à des ajustements qui concernent au premier plan les dépenses. Le gouvernement doit faire face à des charges imprévues, qui résultent notamment de la \"crise de la vache folle\" et de la forte progression du prix des produits pétroliers. Ces sujétions ne remettent pas en cause l'objectif de maîtrise des dépenses, malgré une baisse modeste du déficit, celui-ci représentant environ 200 milliards de francs. En ce qui concerne les ressources, les ajustements restent modérés en raison du dynamisme des recettes fiscales et non fiscales, qui ont sensiblement progressé en cours d'exercice.
La présente loi suit la structure suivante:
PREMIERE PARTIE - Conditions générales de l'équilibre financier (articles 1 à 9)
DEUXIEME PARTIE - Moyens des services et dispositions spéciales (articles 10 à 67)
TITRE Ier - Dispositions applicables à l'année 2000 (articles 10 à 19)
I - Opérations à caractère définitif (articles 10 à 15)
A - Budget général (articles 10 à 13)
B - Budgets annexes (article 14)
C - Comptes d'affectation spéciale (article 15)
II - Opérations à caractère temporaire (articles 16 et 17)
III - Autres dispositions (articles 18 et 19)
TITRE II - Dispositions permanentes articles 20 à 67)
I - Mesures concernant la fiscalité (articles 20 à 46)
II - Autres dispositions (articles 47 à 67)
ETATS LEGISLATIFS ANNEXES
ETAT A - Tableau des voies et moyens applicables au budget de 2000
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 2000-1353.

- Travaux préparatoires :

Assemblée nationale :

Projet de loi no 2704 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 2775 ;

Avis de M. François Lamy, au nom de la commission de la défense, no 2764 ;

Discussion les 6 et 7 décembre 2000 et adoption le 7 décembre 2000.

Sénat :

Projet de loi, adopté par l'Assemblée nationale, no 130 (2000-2001) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, no 149 (2000-2001) ;

Discussion les 18 et 19 décembre 2000 et adoption le 19 décembre 2000.

Assemblée nationale :

Projet de loi, modifié par le Sénat, no 2822 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission mixte paritaire, no 2823.

Sénat :

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission mixte paritaire, no 158 (2000-2001).

Assemblée nationale :

Projet de loi, modifié par le Sénat, no 2822 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 2828 ;

Discussion et adoption le 21 décembre 2000.

Sénat :

Projet de loi, adopté avec modifications par l'Assemblée nationale, no 170 (2000-2001) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, no 171 (2000-2001) ;

Discussion et adoption le 21 décembre 2000.

Assemblée nationale :

Projet de loi, modifié par le Sénat en nouvelle lecture, no 2839 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 2840 ;

Discussion et adoption, en lecture définitive, le 21 décembre 2000.

- Conseil constitutionnel :

Décision no 2000-441 DC du 28 décembre 2000 publiée au Journal officiel de ce jour.

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art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320942", "@num": "3", "#text": "Loi - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320969", "@num": "30", "#text": "Loi - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320970", "@num": "31", "#text": "Loi - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320974", "@num": "34", "#text": "Loi - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320975", "@num": "35", "#text": "Loi - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320976", "@num": "36", "#text": "Loi - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320977", "@num": "37", "#text": "Loi - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320980", "@num": "40", "#text": "Loi - 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art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006321009", "@num": "65", "#text": "Loi - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320946", "@num": "7", "#text": "Loi - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320947", "@num": "8", "#text": "Loi - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320948", "@num": "9", "#text": "Loi - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGITEXT000005630442", "#text": "Loi n°2000-1353 du 30 décembre 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000586268", "#text": "Décret n°2001-4 du 3 janvier 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000586268", "@nortexte": "ECOT0010420D", "@numtexte": "2001-4", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-03" }, { "@id": "JORFTEXT000000220833", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000220833", "@nortexte": "MESS0120034A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000578120", "#text": "Décret n°2001-172 du 21 février 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000578120", "@nortexte": "ECOD0170000D", "@numtexte": "2001-172", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-02-21" }, { "@id": "JORFTEXT000000405288", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000405288", "@nortexte": "EQUU0100284A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2001-03-15" }, { "@id": "JORFTEXT000000588663", "#text": "Décret2001-435", "@sens": "cible", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "JORFTEXT000000588578", "#text": "Décret2001-542", "@sens": "cible", "@cidtexte": "JORFTEXT000000588578", "@nortexte": "ECOD0120001D", "@numtexte": "2001-542", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-06-20" }, { "@id": "LEGITEXT000005631146", "#text": "Décret n°2001-575 du 2 juillet 2001", "@sens": "cible", "@cidtexte": "JORFTEXT000000395006", "@nortexte": "MESR0110628D", "@numtexte": "2001-575", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-02" }, { "@id": "LEGIARTI000006331520", "@num": "1", "#text": "Décret n°2001-575 du 2 juillet 2001 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395006", "@nortexte": "MESR0110628D", "@numtexte": "2001-575", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-02" }, { "@id": "LEGIARTI000006331520", "@num": "1", "#text": "Décret n°2001-575 du 2 juillet 2001 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395006", "@nortexte": "MESR0110628D", "@numtexte": "2001-575", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-02" }, { "@id": "LEGIARTI000006331521", "@num": "2", "#text": "Décret n°2001-575 du 2 juillet 2001 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395006", "@nortexte": "MESR0110628D", "@numtexte": "2001-575", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-02" }, { "@id": "LEGIARTI000006331522", "@num": "3", "#text": "Décret n°2001-575 du 2 juillet 2001 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395006", "@nortexte": "MESR0110628D", "@numtexte": "2001-575", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-02" }, { "@id": "LEGIARTI000006331523", "@num": "4", "#text": "Décret n°2001-575 du 2 juillet 2001 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395006", "@nortexte": "MESR0110628D", "@numtexte": "2001-575", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-02" }, { "@id": "LEGIARTI000006331525", "@num": "5", "#text": "Décret n°2001-575 du 2 juillet 2001 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395006", "@nortexte": "MESR0110628D", "@numtexte": "2001-575", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-02" }, { "@id": "LEGIARTI000006331526", "@num": "6", "#text": "Décret n°2001-575 du 2 juillet 2001 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395006", "@nortexte": "MESR0110628D", "@numtexte": "2001-575", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-02" }, { "@id": "LEGIARTI000006331527", "@num": "7", "#text": "Décret n°2001-575 du 2 juillet 2001 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395006", "@nortexte": "MESR0110628D", "@numtexte": "2001-575", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-02" }, { "@id": "LEGIARTI000006331528", "@num": "8", "#text": "Décret n°2001-575 du 2 juillet 2001 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395006", "@nortexte": "MESR0110628D", "@numtexte": "2001-575", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-02" }, { "@id": "LEGIARTI000006331529", "@num": "9", "#text": "Décret n°2001-575 du 2 juillet 2001 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395006", "@nortexte": "MESR0110628D", "@numtexte": "2001-575", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-02" }, { "@id": "JORFTEXT000000395006", "#text": "Décret2001-575", "@sens": "cible", "@cidtexte": "JORFTEXT000000395006", "@nortexte": "MESR0110628D", "@numtexte": "2001-575", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-02" }, { "@id": "JORFTEXT000000214697", "#text": "Décret2001-705", "@sens": "cible", "@cidtexte": "JORFTEXT000000214697", "@nortexte": "ECOD0170014D", "@numtexte": "2001-705", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-31" }, { "@id": "JORFTEXT000000224990", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000224990", "@nortexte": "MESF0111131A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2001-08-29" }, { "@id": "JORFTEXT000000592233", "#text": "LOI2001-1275", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000774681", "#text": "Décret2001-1371", "@sens": "cible", "@cidtexte": "JORFTEXT000000774681", "@nortexte": "ECOT0110445D", "@numtexte": "2001-1371", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-31" }, { "@id": "JORFTEXT000000775302", "#text": "Décret2002-296", "@sens": "cible", "@cidtexte": "JORFTEXT000000775302", "@nortexte": "EQUU0200023D", "@numtexte": "2002-296", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-28" }, { "@id": "JORFTEXT000000229752", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000229752", "@nortexte": "ECOT0251037A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-05-02" }, { "@id": "LEGITEXT000005632878", "#text": "Arrêté du 2 mai 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000229752", "@nortexte": "ECOT0251037A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000006211490", "@num": "1", "#text": "Arrêté du 2 mai 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000229752", "@nortexte": "ECOT0251037A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-05-02" }, { "@id": "JORFTEXT000000408007", "#text": "Avis", "@sens": "cible", "@cidtexte": "JORFTEXT000000408007", "@nortexte": "ECOX0205539V", "@typelien": "APPLICATION", "@naturetexte": "AVIS", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000597363", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000597363", "@nortexte": "ECOD0270006A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-06-14" }, { "@id": "JORFTEXT000000782765", "#text": "Décret2002-1432", "@sens": "cible", "@cidtexte": "JORFTEXT000000782765", "@nortexte": "BUDF0220198D", "@numtexte": "2002-1432", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-09" }, { "@id": "JORFTEXT000000234133", "#text": "Décret2002-1621", "@sens": "cible", "@cidtexte": "JORFTEXT000000234133", "@nortexte": "ECOT0210467D", "@numtexte": "2002-1621", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-31" }, { "@id": "JORFTEXT000000784081", "#text": "Décret2003-152", "@sens": "cible", "@cidtexte": "JORFTEXT000000784081", "@nortexte": "ECOD0370000D", "@numtexte": "2003-152", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-02-18" }, { "@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": "JORFTEXT000000603905", "#text": "LOI2003-590", "@sens": "cible", "@cidtexte": "JORFTEXT000000603905", "@nortexte": "EQUX0306674L", "@numtexte": "2003-590", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "JORFTEXT000000430928", "#text": "Décret2003-1383", "@sens": "cible", "@cidtexte": "JORFTEXT000000430928", "@nortexte": "ECOT0310491D", "@numtexte": "2003-1383", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-12-31" }, { "@id": "JORFTEXT000000611585", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000611585", "@nortexte": "BUDD0450013A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-02-11" }, { "@id": "JORFTEXT000000789551", "#text": "Décret2004-1523", "@sens": "cible", "@cidtexte": "JORFTEXT000000789551", "@nortexte": "ECOT0410516D", "@numtexte": "2004-1523", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006698400", "@num": "15", "#text": "Ordonnance n°2005-1087 du 1 septembre 2005 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000261711", "@nortexte": "SANX0500159R", "@numtexte": "2005-1087", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-09-01" }, { "@id": "LEGIARTI000006322456", "@num": "46", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322457", "@num": "46", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000017924119", "@num": "46", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000020031713", "@num": "46", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGITEXT000022331895", "#text": "Ordonnance n°2010-638\n du 10 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "JORFTEXT000022330885", "#text": "Ordonnance n°2010-638 du 10 juin 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "JORFARTI000026786130", "#text": "Décision n°2012-659 DC du 13 décembre 2012 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026786129", "@nortexte": "CSCL1242299S", "@numtexte": "2012-659 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2012-12-13" }, { "@id": "LEGIARTI000026787381", "@num": "72", "#text": "LOI n°2012-1404\n du 17 décembre 2012 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026785322", "@nortexte": "EFIX1235628L", "@numtexte": "2012-1404", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-12-17" }, { "@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": "JORFTEXT000030322798", "#text": "DÉCISION n°2014-455 QPC du 6 mars 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030322798", "@nortexte": "CSCX1506240S", "@numtexte": "2014-455 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2015-03-06" }, { "@id": "LEGIARTI000006296230", "@num": "384 septies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 septies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311391", "@num": "1020", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1020 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306567", "@num": "1604", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1604 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306711", "@num": "1609 duovicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 duovicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311899", "@num": "1639 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1639 A bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311899", "@num": "1639 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1639 A bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306848", "@num": "1639 A ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1639 A ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313557", "@num": "1681 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313557", "@num": "1681 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313685", "@num": "1724 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1724 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312950", "@num": "1736", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303293", "@num": "199 quindecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quindecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309092", "@num": "238 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304129", "@num": "239 sexies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 sexies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309314", "@num": "257", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 257 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309421", "@num": "266", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 266 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309445", "@num": "269", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 269 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304300", "@num": "270", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 270 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304310", "@num": "273 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 273 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309516", "@num": "281 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304677", "@num": "302 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304697", "@num": "302 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304632", "@num": "302 bis ZA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis ZA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304643", "@num": "302 bis ZD", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis ZD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304998", "@num": "307", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 307 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304943", "@num": "572", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 572 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310117", "@num": "575 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310828", "@num": "733", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 733 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310829", "@num": "733", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 733 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302554", "@num": "80 duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311175", "@num": "953", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 953 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832970", "@num": "L151-1", "#text": "Code de l'environnement - art. L151-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833883", "@num": "L423-21-1", "#text": "Code de l'environnement - art. L423-21-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825530", "@num": "L452-4", "#text": "Code de la construction et de l'habitation. - art. L452-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026799493", "@num": "L1221-14", "#text": "Code de la santé publique - art. L1221-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615213", "@num": "266 decies", "#text": "Code des douanes - art. 266 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615204", "@num": "266 nonies", "#text": "Code des douanes - art. 266 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615196", "@num": "266 octies", "#text": "Code des douanes - art. 266 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615190", "@num": "266 septies", "#text": "Code des douanes - art. 266 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615180", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615217", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615235", "@num": "268 ter", "#text": "Code des douanes - art. 268 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615264", "@num": "285 sexies", "#text": "Code des douanes - art. 285 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392910", "@num": "L5211-33", "#text": "Code général des collectivités territoriales - art. L5211-33 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006393335", "@num": "L5334-8", "#text": "Code général des collectivités territoriales - art. L5334-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "LFR", "LFR 2000", "COLLECTIF BUDGETAIRE", "COLLECTIF BUDGETAIRE 2000", "CODE GENERAL DES IMPOTS", "CGI", "CODE GENERAL DES COLLECTIVITES TERRITORIALES", "CGCT", "CODE RURAL", "CODE DES DOUANES", "CODE DE LA CONSTRUCTION ET DE L'HABITATION", "CODE DE L'ENVIRONNEMENT", "CODE DES POSTES ET TELECOMMUNICATIONS", "CODE DE JUSTICE ADMINISTRATIVE", "CODE DE LA SANTE PUBLIQUE", "CODE DU TRAVAIL", "SRU", "SOLIDARITE ET RENOUVELLEMENT URBAIN" ] }, "TITREFULL": "LOI de finances rectificative pour 2000 (n° 2000-1353 du 30 décembre 2000) (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000767907", "NOR": "ECOX0000157L", "NUM": "2000-1353", "DATE_PUBLI": "2000-12-31", "DATE_TEXTE": "2000-12-30", "NUM_SEQUENCE": 2, "ORIGINE_PUBLI": "JORF n°303 du 31 décembre 2000", "PAGE_DEB_PUBLI": 21172, "PAGE_FIN_PUBLI": 21191 } }, "META_COMMUN": { "ID": "JORFTEXT000000767907", "URL": "texte/version/JORF/TEXT/00/00/00/76/79/JORFTEXT000000767907.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX0001231P2" } }, "VISAS": { "CONTENU": "

L'Assemblée nationale et le Sénat ont délibéré,

L'Assemblée nationale a adopté ;

Vu la décision du Conseil constitutionnel no 2000-441 DC en date du 28 décembre 2000,\n

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

Première partie

CONDITIONS GENERALES

DE L'EQUILIBRE FINANCIER

" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 30 décembre 2000.

Jacques Chirac

Par le Président de la République :

Le Premier ministre,

Lionel Jospin

Le ministre de l'économie,

des finances et de l'industrie,

Laurent Fabius

La secrétaire d'Etat au budget,

Florence Parly

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000767907", "cible": true, "cidtexte": "JORFTEXT000000767907", "id": "LEGIARTI000006320939", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006320939", "liens_entrants": true }

Article 1 AUTONOME VIGUEUR, en vigueur depuis le 31/12/2000 (LOI de finances rectificative pour 2000 (n° 2000-1353 du 30 décembre 2000) (1))