{ "article": { "LEGIARTI000006321205": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "79", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2001-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006321205", "URL": "article/LEGI/ARTI/00/00/06/32/12/LEGIARTI000006321205.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJPXXXXXX079AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006696204", "@num": "1", "#text": "Loi n°92-666 du 16 juillet 1992 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "LEGIARTI000006696213", "@num": "2", "#text": "Loi n°92-666 du 16 juillet 1992 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "LEGIARTI000006759752", "@num": "16", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006716487", "@num": "5", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "JORFTEXT000000592233", "#text": "Loi 2001-1275 2001-12-28 Finances pour 2002 JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006306493", "@num": "1600-0 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306527", "@num": "1600-0 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303017", "@num": "163 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303139", "@num": "199 terdecies-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 terdecies-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740317", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134189", "@fin": "2999-01-01", "#text": "A. : Mesures fiscales.", "@debut": "2001-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114795", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2001-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084635", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : MOYENS DES SERVICES ET DISPOSITIONS SPECIALES", "@debut": "2001-12-29" } ] }, "@cid": "JORFTEXT000000592233", "@nor": "ECOX0100125L", "@num": "2001-1275", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2001-1275 du 28 décembre 2001 de finances pour 2002 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000592233", "@c_titre_court": "LOI n° 2001-1275 du 28 décembre 2001" }, { "@fin": "2999-01-01", "#text": "Loi n° 2001-1275 du 28 décembre 2001 de finances pour 2002 (1)", "@debut": "2001-12-29", "@id_txt": "LEGITEXT000005631961", "@c_titre_court": "Loi n° 2001-1275 du 28 décembre 2001" } ], "@date_publi": "2001-12-29", "@date_signature": "2001-12-28" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006321205", "@fin": "2999-01-01", "@num": "79", "@etat": "VIGUEUR", "@debut": "2001-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. à IV. Paragraphes modificateurs.
\n
V. Les dispositions du présent article sont applicables à compter du 1er janvier 2002.
" } }, "LEGIARTI000006303017": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "163 quinquies D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "2002-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303017", "URL": "article/LEGI/ARTI/00/00/06/30/30/LEGIARTI000006303017.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0163AIXXXXXFJ" } }, "NOTA": { "CONTENU": "
(1) Ces dispositions s'appliquent à compter du 1er janvier 2002.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 150-0 A, 80 bis, 83, 83 ter, 726, 810, 150 U, 150 V, 163 septdecies, 199 undecies, 199 terdecies, 199 terdecies A, 163 bis C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000540003", "#text": "Loi 92-666 1992-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716530", "@num": "7", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 7 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006321205", "@num": "79", "#text": "Loi - art. 79 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000592233", "#text": "Loi 2001-1275 2001-12-28 art. 79 IV, V", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000041584098", "@num": "1", "#text": "Décret n°2020-122 du 13 février 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048839714", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805702", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946869", "@num": "150-0 D bis", "#text": "Code général des impôts, CGI. - art. 150-0 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805657", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201305", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983297", "@num": "199 terdecies-0 C", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641925", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589978", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589962", "@num": "91 quater H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589956", "@num": "91 quater I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589947", "@num": "91 quater J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041584576", "@num": "91 quater K bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater K bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041584580", "@num": "91 quater K ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater K ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642284", "@num": "74-0 E bis", "#text": "Code général des impôts, annexe II, CGIANII. - art. 74-0 E bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642275", "@num": "91 quater K", "#text": "Code général des impôts, annexe II, CGIANII. - art. 91 quater K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316243", "@num": "R96 D-1", "#text": "Livre des procédures fiscales - art. R96 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197451", "@fin": "2999-01-01", "#text": "a : Plan d'épargne en actions", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191588", "@fin": "2999-01-01", "#text": "I : Revenu imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179574", "@fin": "2999-01-01", "#text": "2e Sous-section : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006303008", "@fin": "1994-09-02", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303009", "@fin": "1995-10-27", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303010", "@fin": "1997-04-11", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303011", "@fin": "1998-04-22", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303012", "@fin": "1999-03-31", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303013", "@fin": "2000-01-01", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303014", "@fin": "2000-03-31", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303015", "@fin": "2001-03-31", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303016", "@fin": "2002-01-01", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303017", "@fin": "2002-03-31", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303018", "@fin": "2002-12-31", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303019", "@fin": "2003-08-05", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303020", "@fin": "2005-01-01", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303021", "@fin": "2006-01-01", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303022", "@fin": "2014-01-01", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028434806", "@fin": "2999-01-01", "@num": "163 quinquies D", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les contribuables dont le domicile fiscal est situé en France peuvent ouvrir un plan d'épargne en actions dans les conditions définies par la loi n° 92-666 du 16 juillet 1992 modifiée.
\n
Chaque contribuable ou chacun des époux soumis à imposition commune ne peut être titulaire que d'un plan. Un plan ne peut avoir qu'un titulaire.
\n
Le titulaire d'un plan effectue des versements en numéraire dans une limite de 120 000 euros (1).
\n
II. 1. Les parts des fonds mentionnés au 3 du III de l'article 150-0 A ne peuvent figurer dans le plan d'épargne en actions.
\n
Les sommes versées sur un plan d'épargne en actions ne peuvent être employées à l'acquisition de titres offerts dans les conditions mentionnées à l'article 80 bis.
\n
2. Les titres ou parts dont la souscription a permis au titulaire du plan de bénéficier des avantages fiscaux résultant des dispositions des 2° quater et 2° quinquies de l'article 83, des articles 83 ter, 150 U, 150 V, 163 septdecies, 199 undecies, 199 undecies A et 199 terdecies A, du I bis de l'article 163 bis C, du deuxième alinéa du II de l'article 726 ainsi que du III ter de l'article 810 ne peuvent figurer dans le plan.
\n
3. Le titulaire du plan, son conjoint et leurs ascendants et descendants ne doivent pas, pendant la durée du plan, détenir ensemble, directement ou indirectement, plus de 25 p. 100 des droits dans les bénéfices de sociétés dont les titres figurent au plan ou avoir détenu cette participation à un moment quelconque au cours des cinq années précédant l'acquisition de ces titres dans le cadre du plan.
\n
III. 1. Au-delà de la huitième année, les retraits partiels de sommes ou de valeurs et, s'agissant des contrats de capitalisation, les rachats partiels n'entraînent pas la clôture du plan d'épargne en actions. Toutefois, aucun versement n'est possible après le premier retrait ou le premier rachat.
\n
2. Avant l'expiration de la huitième année, tout retrait de sommes ou de valeurs figurant sur le plan ou tout rachat entraîne la clôture du plan.
\n
IV. Les avoirs fiscaux et crédits d'impôt attachés aux produits encaissés dans le cadre du plan sont restitués dans des conditions fixées par décret.
\n
" } }, "LEGIARTI000006303139": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 terdecies-0 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-05", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303139", "URL": "article/LEGI/ARTI/00/00/06/30/31/LEGIARTI000006303139.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199BCXXXXXBG" } }, "NOTA": { "CONTENU": "
(1) Disposition applicable aux versements réalisés à compter du 1er janvier 2002.
\n
(2) Limites applicables aux souscriptions réalisées à compter du 1er janvier 2002.
\n
(3) Voir l'article 46 AI bis de l'annexe III.
" }, "LIENS": { "LIEN": [ { "#text": "CGI 83, 163 quinquies, 163 duovicies, 163 quinquies, 163 septdecies, 199 undecies, 199 terdecies A, 197, 163 octodecies A, 199 undecies A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006321204", "@num": "78", "#text": "Loi - art. 78 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321205", "@num": "79", "#text": "Loi - art. 79 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000592233", "#text": "Loi 2001-1275 2001-12-28 art. 1 II, art. 78 V, art. 79 V, art. 81 II", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000592233", "#text": "Loi 2001-1275 2001-12-28 art. 78 III D, 79 II, 81 I Finances pour 2002 JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000596281", "#text": "Décret 2002-923 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006212781", "@num": "4", "#text": "Décret n°2002-923 du 6 juin 2002 - art. 4 () JORF 8 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGITEXT000017771639", "#text": "Décret n°2007-1816 du 21 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017742222", "@nortexte": "ECEL0752589D", "@numtexte": "2007-1816", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-21" }, { "@id": "LEGIARTI000024438064", "@num": "3", "#text": "Arrêté du 1er août 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024425179", "@nortexte": "EFIT1119397A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-01" }, { "@id": "LEGIARTI000024438068", "@num": "5", "#text": "Arrêté du 1er août 2011 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024425179", "@nortexte": "EFIT1119397A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-01" }, { "@id": "LEGIARTI000025366192", "@num": "1", "#text": "Arrêté du 7 février 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025364901", "@nortexte": "EFIT1201965A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-07" }, { "@id": "LEGIARTI000039793005", "@num": "137", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 137 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGITEXT000050736037", "#text": "Décret n°2024-1128 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730863", "@nortexte": "ECOE2421889D", "@numtexte": "2024-1128", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000036429140", "@num": "150-0 C", "#text": "Code général des impôts, CGI. - art. 150-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946869", "@num": "150-0 D bis", "#text": "Code général des impôts, CGI. - art. 150-0 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355011", "@num": "150-0 D ter", "#text": "Code général des impôts, CGI. - art. 150-0 D ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844230", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983297", "@num": "199 terdecies-0 C", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099634", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843373", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662329", "@num": "790 A bis", "#text": "Code général des impôts, CGI. - art. 790 A bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815132", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041590007", "@num": "74-0 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032924229", "@num": "299 octies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960662", "@num": "313 BN bis", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 313 BN bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743566", "@num": "46 AI bis", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050736241", "@num": "46 AI bis A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050736243", "@num": "46 AI bis B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743537", "@num": "46 AI quater", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743526", "@num": "46 AI quinquies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743550", "@num": "46 AI ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743597", "@num": "D214-80", "#text": "Code monétaire et financier - art. D214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743575", "@num": "D214-80-10", "#text": "Code monétaire et financier - art. D214-80-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743586", "@num": "D214-80-2", "#text": "Code monétaire et financier - art. D214-80-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798276", "@num": "D214-80-4", "#text": "Code monétaire et financier - art. D214-80-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650062", "@num": "L443-3-1", "#text": "Code du travail - art. L443-3-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale L341-4, L214-41", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742597", "@num": "L341-4", "#text": "Code de la sécurité sociale. - art. L341-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1999-05-14 5B-10-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-06-01 5B-11-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-06-15 5B-16-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-08-22 5B-16-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191614", "@fin": "2999-01-01", "#text": "14° : Réduction d'impôt accordée au titre des souscriptions en numéraire au capital des sociétés ainsi qu'au titre des souscriptions de parts de fonds communs de placement dans l'innovation", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006303133", "@fin": "1995-10-27", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303134", "@fin": "1996-05-12", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303135", "@fin": "1997-04-11", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303136", "@fin": "1999-03-31", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303137", "@fin": "2000-12-31", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303138", "@fin": "2002-03-31", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303139", "@fin": "2003-08-05", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303140", "@fin": "2003-12-31", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303141", "@fin": "2005-07-27", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303142", "@fin": "2005-12-31", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303143", "@fin": "2006-12-27", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303144", "@fin": "2006-12-31", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006303145", "@fin": "2006-12-31", "@num": "199 terdecies-0 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303146", "@fin": "2008-04-03", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619948", "@fin": "2009-01-01", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058627", "@fin": "2009-04-10", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549252", "@fin": "2010-01-01", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021629212", "@fin": "2010-05-01", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201305", "@fin": "2011-01-01", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378369", "@fin": "2011-05-16", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024020726", "@fin": "2011-06-12", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2011-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189339", "@fin": "2011-07-31", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024435912", "@fin": "2011-08-03", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445481", "@fin": "2011-12-30", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025074039", "@fin": "2012-04-26", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025746318", "@fin": "2012-05-07", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2012-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842368", "@fin": "2012-08-18", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294869", "@fin": "2013-01-01", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948386", "@fin": "2013-06-07", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518173", "@fin": "2013-09-21", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978042", "@fin": "2014-01-01", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027653988", "@fin": "2014-01-01", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028428922", "@fin": "2014-12-22", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029947549", "@fin": "2015-01-01", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021439", "@fin": "2015-08-08", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031011417", "@fin": "2015-12-31", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031068445", "@fin": "2016-01-01", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2015-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031815157", "@fin": "2016-12-31", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028449404", "@fin": "2017-01-01", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2016-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034111319", "@fin": "2018-01-01", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036429011", "@fin": "2020-01-01", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000039411637", "@fin": "2018-12-31", "@num": "199 terdecies-0 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2222-02-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000037990643", "@fin": "2019-12-30", "@num": "199 terdecies-0 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2222-02-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046130184", "@fin": "2020-08-10", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470915", "@fin": "2020-12-31", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2020-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042912844", "@fin": "2021-07-21", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043829172", "@fin": "2023-01-01", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2021-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860135", "@fin": "2023-03-11", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047288716", "@fin": "2023-03-12", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2023-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046894840", "@fin": "2024-01-01", "@num": "199 terdecies-0 A", "@etat": "MODIFIE", "@debut": "2023-03-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048844140", "@fin": "2999-01-01", "@num": "199 terdecies-0 A", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les contribuables domiciliés fiscalement en France peuvent bénéficier d'une réduction de leur impôt sur le revenu égale à 25 % des souscriptions en numéraire au capital initial ou aux augmentations de capital de sociétés non cotées.
\n
L'avantage fiscal s'applique lorsque les conditions suivantes sont remplies :
\n
a) la société est soumise à l'impôt sur les sociétés dans les conditions de droit commun ;
\n
b) en cas d'augmentation de capital, le chiffre d'affaires hors taxes de la société n'a pas excédé 40 millions d'euros ou le total du bilan n'a pas excédé 27 millions d'euros au cours de l'exercice précédent ;
\n
c) plus de 50 % des droits sociaux attachés aux actions ou parts de la société sont détenus directement, soit uniquement par des personnes physiques, soit par une ou plusieurs sociétés formées uniquement de personnes parentes en ligne directe ou entre frères et soeurs ainsi qu'entre conjoints, ayant pour seul objet de détenir des participations dans une ou plusieurs sociétés répondant aux conditions du a et du b.
\n
La condition prévue au premier alinéa n'est pas exigée en cas de souscription au capital d'entreprises solidaires au sens de l'article L. 443-3-1 du code du travail (1).
\n
II. Les versements ouvrant droit à la réduction d'impôt mentionnée au I sont ceux effectués jusqu'au 31 décembre 2006. Ils sont retenus dans la limite annuelle de 6 000 euros pour les contribuables célibataires, veufs ou divorcés et de 12 000 euros pour les contribuables mariés soumis à imposition commune (1).
\n
La fraction d'une année excédant, le cas échéant, les limites mentionnées au premier alinéa ouvre droit à la réduction d'impôt dans les mêmes conditions au titre des trois années suivantes (1).
\n
III. Les souscriptions donnant lieu aux déductions prévues au 2° quater de l'article 83, aux articles 163 septdecies et 163 duovicies ou à la réduction d'impôt prévue à l'article 199 undecies A n'ouvrent pas droit à la réduction d'impôt mentionnée au I.
\n
Les actions ou parts dont la souscription a ouvert droit à la réduction d'impôt ne peuvent pas figurer dans un plan d'épargne en actions défini à l'article 163 quinquies D ou dans un plan d'épargne prévu au chapitre III du titre IV du livre IV du code du travail.
\n
IV. Les dispositions du 5 du I de l'article 197 sont applicables.
\n
Lorsque tout ou partie des actions ou parts ayant donné lieu à la réduction est cédé avant le 31 décembre de la cinquième année suivant celle de la souscription, il est pratiqué au titre de l'année de la cession une reprise des réductions d'impôt obtenues, dans la limite du prix de cession. Les mêmes dispositions s'appliquent en cas de remboursement des apports en numéraire aux souscripteurs.
\n
Ces dispositions ne s'appliquent pas en cas de licenciement, d'invalidité correspondant au classement dans la deuxième ou la troisième des catégories prévues à l'article L. 341-4 du code de la sécurité sociale ou du décès du contribuable ou de l'un des époux soumis à une imposition commune.
\n
Lorsque le contribuable obtient sur sa demande, pour une souscription, l'application de la déduction prévue à l'article 163 octodecies A, une reprise des réductions d'impôt obtenues pour cette même souscription est pratiquée au titre de l'année de la déduction.
\n
V. Un décret fixe les modalités d'application du présent article, notamment les obligations déclaratives incombant aux contribuables et aux sociétés (3).
\n
\n
VI. 1. Les contribuables domiciliés fiscalement en France peuvent bénéficier d'une réduction de leur impôt sur le revenu égale à 25 % des souscriptions en numéraire de parts de fonds communs de placement dans l'innovation mentionnés à l'article L. 214-41 du code monétaire et financier lorsque les conditions suivantes sont remplies :
\n
a. les personnes physiques prennent l'engagement de conserver les parts de fonds, pendant cinq ans au moins à compter de leur souscription ;
\n
b. le porteur de parts, son conjoint et leurs ascendants et descendants ne doivent pas détenir ensemble plus de 10 p. 100 des parts du fonds et, directement ou indirectement, plus de 25 p. 100 des droits dans les bénéfices des sociétés dont les titres figurent à l'actif du fonds ou avoir détenu ce montant à un moment quelconque au cours des cinq années précédant la souscription des parts du fonds ou l'apport des titres.
\n
2. Les versements ouvrant droit à la réduction d'impôt mentionnée au 1 sont ceux effectués jusqu'au 31 décembre 2006 (2). Les versements sont retenus dans les limites annuelles de 12 000 euros (2) pour les contribuables célibataires, veufs ou divorcés et de 24 000 euros (2) pour les contribuables mariés soumis à imposition commune.
\n
3. Les réductions d'impôt obtenues font l'objet d'une reprise au titre de l'année au cours de laquelle le fonds ou le contribuable cesse de remplir les conditions fixées à l'article L. 214-41 du code monétaire et financier et au 1. Cette disposition ne s'applique pas, pour les cessions de parts intervenues avant l'expiration du délai de conservation des parts prévu au 1, en cas de licenciement, d'invalidité correspondant au classement dans la deuxième ou la troisième des catégories prévues à l'article L. 341-4 du code de la sécurité sociale ou de décès du contribuable ou de l'un des époux soumis à une imposition commune.
\n
VII. Un décret fixe les modalités d'application du VI, notamment les obligations déclaratives incombant aux porteurs de parts ainsi qu'aux gérants et dépositaires des fonds.
" } }, "LEGIARTI000006306493": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1600-0 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-31", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006306493", "URL": "article/LEGI/ARTI/00/00/06/30/64/LEGIARTI000006306493.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1600ADXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 125 A, 125-0 A, 199 septies, 157, 163 quinquies D, 163 quinquies B, 163 quinquies C, 150-0 A, 1600-0 C, 1600-0 E", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000596281", "#text": "Décret 2002-923 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006649889", "@num": "L442-4", "#text": "Code du travail - art. L442-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649895", "@num": "L442-5", "#text": "Code du travail - art. L442-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649454", "@num": "L443-2", "#text": "Code du travail - art. L443-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740308", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792931", "@num": "L131-1", "#text": "Code des assurances - art. L131-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074096", "#text": "Code de la construction et de l'habitation L315-1, R315-24", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825071", "@num": "L315-1", "#text": "Code de la construction et de l'habitation. - art. L315-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2001-09-03 5I-3-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-02-27 5I-1-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006320690", "@num": "12", "#text": "Loi - art. 12 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006758450", "@num": "74", "#text": "Loi n°2001-1246 du 21 décembre 2001 - art. 74 () JORF 26 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000396224", "@nortexte": "MESX0100129L", "@numtexte": "2001-1246", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-21" }, { "@id": "LEGIARTI000006321205", "@num": "79", "#text": "Loi - art. 79 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179938", "@fin": "2999-01-01", "#text": "II : Contribution sociale généralisée perçue au profit de la Caisse nationale des allocations familiales, du fonds de solidarité vieillesse et des régimes obligatoires d'assurance maladie", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162689", "@fin": "2999-01-01", "#text": "Section 0I : Contributions et prélèvements perçus au profit d'organismes divers concourant au financement de la protection sociale et au remboursement de la dette sociale", "@debut": "1993-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306488", "@fin": "1997-04-11", "@num": "1600-0 D", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306489", "@fin": "1998-04-22", "@num": "1600-0 D", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306490", "@fin": "2000-03-31", "@num": "1600-0 D", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306491", "@fin": "2001-03-31", "@num": "1600-0 D", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306492", "@fin": "2002-03-31", "@num": "1600-0 D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306493", "@fin": "2003-08-31", "@num": "1600-0 D", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306494", "@fin": "2006-01-01", "@num": "1600-0 D", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006306495", "@fin": "2999-01-01", "@num": "1600-0 D", "@etat": "VIGUEUR", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Ainsi qu'il est dit à l'article L. 136-7 du code de la sécurité sociale, les produits de placements sur lesquels est opéré le prélèvement prévu à l'article 125 A sont assujettis à une contribution, à l'exception de ceux ayant déjà supporté la contribution au titre des 3 et 4 du II et sauf s'ils sont versés aux personnes visées au III de l'article 125 A précité.
\n
\n
II. Sont également assujettis à la contribution selon les modalités prévues au I, pour la part acquise à compter du 1er janvier 1997 et, le cas échéant, constatée à compter de cette même date en ce qui concerne les placements visés du 3 au 9 :
\n
1. Les intérêts et primes d'épargne des comptes d'épargne logement visés à l'article L. 315-1 du code de la construction et de l'habitation, respectivement lors de leur inscription en compte et de leur versement ;
\n
2. Les intérêts et primes d'épargne des plans d'épargne logement visés à l'article R. 315-24 du code de la construction et de l'habitation lors du dénouement du contrat ;
\n
3. Les produits attachés aux bons ou contrats de capitalisation ainsi qu'aux placements de même nature mentionnés à l'article 125-0 A quelle que soit leur date de souscription, lors de leur inscription au contrat ou lors du dénouement pour les bons et contrats en unités de compte visés au deuxième alinéa de l'article L. 131-1 du code des assurances, à l'exception des produits attachés aux contrats visés au 2° de l'article 199 septies ;
\n
4. Les produits des plans d'épargne populaire, ainsi que les rentes viagères et les primes d'épargne visés au premier alinéa du 22° de l'article 157, respectivement lors de leur inscription en compte et de leur versement ;
\n
5. Le gain net réalisé ou la rente viagère versée lors d'un retrait de sommes ou valeurs ou de la clôture d'un plan d'épargne en actions défini à l'article 163 quinquies D dans les conditions ci-après :
\n
a. Avant l'expiration de la huitième année, le gain net est déterminé par différence entre, d'une part, la valeur liquidative du plan ou la valeur de rachat pour les contrats de capitalisation à la date du retrait ou du rachat et, d'autre part, la valeur liquidative ou de rachat au 1er janvier 1997 majorée des versements effectués depuis cette date ;
\n
b. Après l'expiration de la huitième année, le gain net afférent à chaque retrait ou rachat est déterminé par différence entre, d'une part, le montant du retrait ou rachat et, d'autre part, une fraction de la valeur liquidative ou de rachat au 1er janvier 1997 augmentée des versements effectués sur le plan depuis cette date et diminuée du montant des sommes déjà retenues à ce titre lors des précédents retraits ou rachats cette fraction est égale au rapport du montant du retrait ou rachat effectué à la valeur liquidative totale du plan à la date du retrait ou du rachat ;
\n
La valeur liquidative ou de rachat ne tient pas compte des gains nets et produits de placement mentionnés au 8 afférents aux parts des fonds communs de placement à risques et aux actions des sociétés de capital-risque détenues dans le plan.
\n
6. Lorsque les intéressés demandent la délivrance des droits constitués à leur profit au titre de la participation aux résultats de l'entreprise en application du chapitre II du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces droits et le montant des sommes résultant de la répartition de la réserve spéciale de participation dans les conditions prévues à l'article L. 442-4 du même code ;
\n
7. Lorsque les intéressés demandent la délivrance des sommes ou valeurs provenant d'un plan d'épargne entreprise au sens du chapitre III du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces sommes ou valeurs et le montant des sommes versées dans le plan augmentées, le cas échéant, des sommes attribuées au titre de la réserve spéciale de la participation des salariés aux résultats de l'entreprise et des sommes versées dans le ou les précédents plans, à concurrence du montant des sommes transférées dans les conditions prévues aux articles L. 442-5 et L. 443-2 du code du travail, l'opération de transfert ne constituant pas une délivrance des sommes concernées ;
\n
8. Les répartitions de sommes ou valeurs effectuées par un fonds commun de placement à risques dans les conditions prévues aux I et II de l'article 163 quinquies B, les distributions effectuées par les sociétés de capital-risque dans les conditions prévues aux deuxième à cinquième alinéas du I et aux deuxième à sixième alinéas du II de l'article 163 quinquies C, lors de leur versement, ainsi que les gains nets mentionnés aux 1 et 1 bis du III de l'article 150-0 A ;
\n
9. Les gains nets et les produits des placements en valeurs mobilières effectués en vertu d'un engagement d'épargne à long terme respectivement visés aux 5 du III de l'article 150-0 A et 16° de l'article 157, lors de l'expiration du contrat ;
\n
10. (Abrogé)
\n
III. Les dispositions du II ne sont pas applicables aux revenus visés au 3 dudit II s'agissant des seuls contrats en unités de compte ni aux revenus mentionnés aux 5 à 9, lorsque ces revenus entrent dans le champ d'application de l'article 1600-0 C.
\n
\n
IV. 1. La contribution sociale généralisée due par les établissements payeurs au titre des mois de décembre et janvier sur les revenus de placement visés aux 1 et 3 pour les contrats autres que les contrats en unités de compte et 4 du II fait l'objet d'un versement déterminé d'après les revenus des mêmes placements soumis l'année précédente à la contribution sociale généralisée au cours des mois de décembre et janvier et retenus à hauteur de 90 % de leur montant.
\n
Ce versement est égal au produit de l'assiette de référence ainsi déterminée par le taux de la contribution fixé à l'article 1600-0 E. Son paiement doit intervenir le 25 septembre pour sept neuvièmes de son montant et le 25 novembre au plus tard pour les deux neuvièmes restants. Il est reversé dans un délai de dix jours francs après ces dates par l'Etat aux organismes affectataires.
\n
2. Lors du dépôt en janvier et février des déclarations, l'établissement payeur procède à la liquidation de la contribution. Lorsque le versement effectué en application du 1 est supérieur à la contribution réellement due, le surplus est imputé sur la contribution sociale généralisée due à raison des autres produits de placement et, le cas échéant, sur les autres prélèvements ; l'excédent éventuel est restitué.
\n
3. Les modalités d'application du présent article sont fixées par décret (1).
\n
V. La contribution visée aux I, II et IV est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que le prélèvement mentionné à l'article 125 A.
\n
\n
(1) Les dispositions du présent IV s'appliquent pour la première fois à la contribution sociale généralisée due au titre des mois de décembre 1997 et janvier 1998. Pour l'application du 1 du IV précité, le versement correspondant est déterminé d'après les revenus des mêmes placements soumis à la contribution pour le remboursement de la dette sociale au cours des mois de décembre 1996 et janvier 1997 et retenus à hauteur de 90 % de leur montant.
\n
" } }, "LEGIARTI000006306527": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1600-0 J", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-31", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006306527", "URL": "article/LEGI/ARTI/00/00/06/30/65/LEGIARTI000006306527.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1600AKXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1600-0 I, 125-0 A, 157, 163 quinquies D, 163 quinquies B, 163 quinquies C, 150-0 A, 1600-0 G", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006320690", "@num": "12", "#text": "Loi - art. 12 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006321205", "@num": "79", "#text": "Loi - art. 79 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000596281", "#text": "Décret 2002-923 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006649889", "@num": "L442-4", "#text": "Code du travail - art. L442-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649895", "@num": "L442-5", "#text": "Code du travail - art. L442-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649454", "@num": "L443-2", "#text": "Code du travail - art. L443-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792931", "@num": "L131-1", "#text": "Code des assurances - art. L131-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074096", "#text": "Code de la construction et de l'habitation L315-1, R315-24", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825071", "@num": "L315-1", "#text": "Code de la construction et de l'habitation. - art. L315-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179843", "@fin": "2999-01-01", "#text": "IV : Contributions pour le remboursement de la dette sociale perçues au profit de la caisse d'amortissement de la dette sociale", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162689", "@fin": "2999-01-01", "#text": "Section 0I : Contributions et prélèvements perçus au profit d'organismes divers concourant au financement de la protection sociale et au remboursement de la dette sociale", "@debut": "1993-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306523", "@fin": "1998-04-22", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306524", "@fin": "2000-03-31", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306525", "@fin": "2001-03-31", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306526", "@fin": "2002-03-31", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306527", "@fin": "2003-08-31", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306528", "@fin": "2004-01-01", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306529", "@fin": "2004-08-31", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306530", "@fin": "2006-01-01", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306531", "@fin": "2006-12-22", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306532", "@fin": "2006-12-27", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306533", "@fin": "2008-04-03", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619024", "@fin": "2008-08-06", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298462", "@fin": "2009-04-10", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548852", "@fin": "2009-06-30", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008532", "@fin": "2009-12-28", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "2009-06-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535783", "@fin": "2010-05-01", "@num": "1600-0 J", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022202099", "@fin": "2999-01-01", "@num": "1600-0 J", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Sont également assujettis à la contribution mentionnée à l'article 1600-0 I selon les modalités prévues à cet article, pour la partie acquise à compter du 1er février 1996 et, le cas échéant, constatée à compter du 1er février 1996 en ce qui concerne les placements visés du 3 au 9 :
\n
\n
1. Les intérêts et primes d'épargne des comptes d'épargne logement visés à l'article L. 315-1 du code de la construction et de l'habitation respectivement lors de leur inscription en compte et de leur versement ;
\n
2. Les intérêts et primes d'épargne des plans d'épargne logement visés à l'article R. 315-24 du code de la construction et de l'habitation lors du dénouement du contrat ;
\n
3. Les produits attachés aux bons ou contrats de capitalisation ainsi qu'aux placements de même nature mentionnés à l'article 125-0 A quelle que soit leur date de souscription, lors de leur inscription au contrat ou lors du dénouement pour les bons et contrats en unités de comptes visés au deuxième alinéa de l'article L. 131-1 du code des assurances ;
\n
4. Les produits des plans d'épargne populaire, ainsi que les rentes viagères et les primes d'épargne visés au premier alinéa du 22° de l'article 157, respectivement lors de leur inscription en compte et de leur versement ;
\n
5. Le gain net réalisé ou la rente viagère versée lors d'un retrait de sommes ou valeurs ou de la clôture d'un plan d'épargne en actions défini à l'article 163 quinquies D ;
\n
a. Avant l'expiration de la huitième année, le gain net est déterminé par différence entre, d'une part, la valeur liquidative du plan ou la valeur de rachat pour les contrats de capitalisation à la date du retrait ou du rachat et, d'autre part, la valeur liquidative ou de rachat au 1er février 1996 majorée des versements effectués depuis cette date ;
\n
b. Après l'expiration de la huitième année, le gain net afférent à chaque retrait ou rachat est déterminé par différence entre, d'une part, le montant du retrait ou rachat et, d'autre part, une fraction de la valeur liquidative ou de rachat au 1er février 1996 augmentée des versements effectués sur le plan depuis cette date et diminuée du montant des sommes déjà retenues à ce titre lors des précédents retraits ou rachats. Cette fraction est égale au rapport du montant du retrait ou rachat effectué à la valeur liquidative totale du plan à la date du retrait ou du rachat ;
\n
La valeur liquidative ou de rachat ne tient pas compte des gains nets et produits de placement mentionnés au 8 afférents aux parts des fonds communs de placement à risques et aux actions des sociétés de capital-risque détenues dans le plan.
\n
6. Lorsque les intéressés demandent la délivrance des droits constitués à leur profit au titre de la participation aux résultats de l'entreprise en application du chapitre II du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces droits et le montant des sommes résultant de la répartition de la réserve spéciale de participation dans les conditions prévues à l'article L. 442-4 du même code ;
\n
7. Lorsque les intéressés demandent la délivrance des sommes ou valeurs provenant d'un plan d'épargne entreprise au sens du chapitre III du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces sommes ou valeurs et le montant des sommes versées dans le plan augmentées, le cas échéant, des sommes attribuées au titre de la réserve spéciale de la participation des salariés aux résultats de l'entreprise et des sommes versées dans le ou les précédents plans, à concurrence du montant des sommes transférées dans les conditions prévues aux articles L. 442-5 et L. 443-2 du code du travail, l'opération de transfert ne constituant pas une délivrance des sommes concernées ;
\n
8. Les répartitions de sommes ou valeurs effectuées par un fonds commun de placement à risques dans les conditions prévues aux I et II de l'article 163 quinquies B, les distributions effectuées par les sociétés de capital-risque dans les conditions prévues aux deuxième à cinquième alinéas du I et aux deuxième à sixième alinéas du II de l'article 163 quinquies C, lors de leur versement, ainsi que les gains nets mentionnés aux 1 et 1 bis du III de l'article 150-0 A ;
\n
9. Les gains nets et les produits des placements en valeurs mobilières effectués en vertu d'un engagement d'épargne à long terme respectivement visés aux 5 du III de l'article 150-0 A et 16° de l'article 157, lors de l'expiration du contrat ;
\n
10. (Abrogé)
\n
II. Les dispositions du I ne sont pas applicables aux revenus visés au 3 s'agissant des seuls contrats en unités de comptes et aux 5 à 9, lorsque ces revenus entrent dans le champ d'application de l'article 1600-0 G.
\n
\n
III. Les revenus de placement visés au I, acquis ou en ce qui concerne les placements visés du 3 au 9 du même I, constatés à la date du 31 janvier 2014 et pour lesquels la contribution n'est pas encore exigible sont soumis à cette date à la contribution.
\n
" } }, "LEGIARTI000006696204": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-01-01", "DATE_DEBUT": "2002-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006696204", "URL": "article/LEGI/ARTI/00/00/06/69/62/LEGIARTI000006696204.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AFEAKXXXXXX001AAXXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504724", "#text": "Loi 84-46 1984-01-24 art. 99", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000006321205", "@num": "79", "#text": "Loi - art. 79 (V) JORF 29 décembre 2001 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000540003", "@nor": "ECOX9200083L", "@num": "92-666", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 92-666 du 16 juillet 1992 relative au plan d'épargne en actions (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000540003", "@c_titre_court": "Loi n°92-666 du 16 juillet 1992" }, { "@fin": "2999-01-01", "#text": "Loi n° 92-666 du 16 juillet 1992 relative au plan d'épargne en actions", "@debut": "1992-07-18", "@id_txt": "LEGITEXT000006079490", "@c_titre_court": "Loi n° 92-666 du 16 juillet 1992" } ], "@date_publi": "1992-07-18", "@date_signature": "1992-07-16" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006696203", "@fin": "2002-01-01", "@num": "1", "@etat": "MODIFIE", "@debut": "1992-07-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006696204", "@fin": "2003-01-01", "@num": "1", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006696205", "@fin": "2005-05-07", "@num": "1", "@etat": "ABROGE", "@debut": "2003-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contribuables dont le domicile fiscal est situé en France peuvent ouvrir un plan d'épargne en actions auprès d'un établissement de crédit, d'un établissement mentionné à l'article 99 de la loi n° 84-46 du 24 janvier 1984 relative à l'activité et au contrôle des établissements de crédit, de la Caisse des dépôts et consignations, de la Banque de France, de La Poste, d'un comptable du Trésor, d'une société de bourse ou d'une entreprise d'assurance relevant du code des assurances.
\n
Chaque contribuable ou chacun des époux soumis à imposition commune ne peut être titulaire que d'un plan. Un plan ne peut avoir qu'un titulaire.
\n
Le plan donne lieu à ouverture d'un compte de titres et d'un compte en espèces associés, ou, pour les plans ouverts auprès d'une entreprise d'assurance, à signature d'un contrat de capitalisation. Le titulaire d'un plan effectue des versements en numéraire dans une limite de 120000 euros.
" } }, "LEGIARTI000006696213": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-31", "DATE_DEBUT": "2002-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006696213", "URL": "article/LEGI/ARTI/00/00/06/69/62/LEGIARTI000006696213.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AFEAKXXXXXX002AAXXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 44 sexies, 208, 92 D, 80 bis, 163 quinquies A, 163 quinquies B, 163 septdecies, 199 undecies, 199 terdecies, 163 quindecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000684004", "#text": "Loi 47-1775 1947-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "JORFTEXT000000540003", "#text": "Loi 92-666 1992-07-16 art. 62, art. 83", "@sens": "source", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "LEGIARTI000006321205", "@num": "79", "#text": "Loi - art. 79 (V) JORF 29 décembre 2001 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006792931", "@num": "L131-1", "#text": "Code des assurances - art. L131-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 91-1322 1991-12-31 art. 90, art. 93, art. 95 Finances pour 1992", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000540003", "@nor": "ECOX9200083L", "@num": "92-666", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 92-666 du 16 juillet 1992 relative au plan d'épargne en actions (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000540003", "@c_titre_court": "Loi n°92-666 du 16 juillet 1992" }, { "@fin": "2999-01-01", "#text": "Loi n° 92-666 du 16 juillet 1992 relative au plan d'épargne en actions", "@debut": "1992-07-18", "@id_txt": "LEGITEXT000006079490", "@c_titre_court": "Loi n° 92-666 du 16 juillet 1992" } ], "@date_publi": "1992-07-18", "@date_signature": "1992-07-16" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006696211", "@fin": "1995-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "1992-07-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006696212", "@fin": "2002-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006696213", "@fin": "2002-12-31", "@num": "2", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006696214", "@fin": "2003-12-31", "@num": "2", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006696215", "@fin": "2005-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006696216", "@fin": "2005-05-07", "@num": "2", "@etat": "ABROGE", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - 1. Les sommes versées sur un plan d'épargne en actions reçoivent un ou plusieurs des emplois suivants :
\n
a) Actions ou certificats d'investissement de sociétés et certificats coopératifs d'investissement ;
\n
b) Parts de sociétés à responsabilité limitée ou de sociétés dotées d'un statut équivalent dans d'autres Etats membres de la Communauté européenne et titres de capital de sociétés régies par la loi n° 47-1775 du 10 septembre 1947 portant statut de la coopération ;
\n
c) Droits ou bons de souscription ou d'attribution attachés aux actions mentionnées aux a et b ci-dessus ;
\n
1. bis Les sommes versées sur un plan d'épargne en actions peuvent également être employées dans la souscription :
\n
a) D'actions de sociétés d'investissement à capital variable qui emploient plus de 60 % de leurs actifs en titres et droits mentionnés aux a, b et c du 1°. Ce pourcentage est porté à 75 % à compter du 1er janvier 2003 ;
\n
b) De parts de fonds communs de placement qui emploient plus de 75 % de leurs actifs en titres et droits mentionnés aux a, b et c du 1°;
\n
1. ter Les sommes versées sur un plan d'épargne en actions peuvent également être employées dans un contrat de capitalisation en unités de compte régi par le code des assurances et investi dans une ou plusieurs catégories de titres mentionnés ci-dessus, sous réserve des dispositions de l'article L. 131-1 du même code.
\n
2. Les émetteurs des titres mentionnés au 1° doivent avoir leur siège en France ou dans un autre Etat membre de la Communauté européenne et être soumis à l'impôt sur les sociétés dans les conditions de droit commun ou à un impôt équivalent. Toutefois, par dérogation à ces dispositions, jusqu'au 31 décembre 2002, les émetteurs des titres précités figurant à l'actif des organismes de placement collectif en valeurs mobilières mentionnés au 1° bis doivent avoir leur siège en france. Pour l'application de la présente loi, la condition relative au taux normal d'imposition ne s'applique pas aux entreprises nouvelles mentionnées à l'article 44 sexies du code général des impôts ainsi qu'aux sociétés visées aux 1° ter et 3° septies de l'article 208 du même code.
\n
II. - 1. Les parts des fonds mentionnés au 2° de l'article 92 D du code général des impôts ne peuvent figurer dans le plan.
\n
Les sommes versées sur un plan d'épargne en actions ne peuvent être employées à l'acquisition de titres offerts dans les conditions mentionnées à l'article 80 bis du code général des impôts.
\n
2. Les titres ou parts dont la souscription a permis au titulaire du plan de bénéficier des avantages fiscaux résultant des dispositions du dernier alinéa de l'article 62, des 2° quater et 2° quinquies de l'article 83, des articles 163 quinquies A, 163 quinquies B, 163 septdecies, 199 undecies et 199 terdecies du code général des impôts ainsi que des articles 90, 93 et 95 de la loi de finances pour 1992 (n° 91-1322 du 31 décembre 1991) ne peuvent figurer dans le plan.
\n
3. Le titulaire du plan, son conjoint et leurs ascendants et descendants ne doivent pas, pendant la durée du plan, détenir ensemble, directement ou indirectement, plus de 25 % des droits dans les bénéfices de sociétés dont les titres figurent au plan ou avoir détenu cette participation à un moment quelconque au cours des cinq années précédant l'acquisition de ces titres dans le cadre du plan.
\n
4. Les contribuables ayant ouvert un plan d'épargne en actions sont réputés avoir définitivement renoncé au bénéfice de la déduction prévue à l'article 163 quindecies du code général des impôts.
\n
III. - Les sommes ou valeurs provenant des placements effectués sur un plan d'épargne en actions sont remployées dans le plan dans les mêmes conditions que les versements.
" } }, "LEGIARTI000006716487": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006716487", "URL": "article/LEGI/ARTI/00/00/06/71/64/LEGIARTI000006716487.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AFFAHXXXXXX005AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Loi 1901-07-01 art. 6", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 1940-10-22 art. 1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000320878", "#text": "Loi 67-1114 1967-12-21 art. 28 Finances", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "LEGIARTI000006291566", "@num": "2", "#text": "Loi n°70-1300 du 31 décembre 1970 - art. 2 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000321400", "@numtexte": "70-1300", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006291589", "@num": "9-1", "#text": "Loi n°70-1300 du 31 décembre 1970 - art. 9-1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000321400", "@numtexte": "70-1300", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "JORFTEXT000000875580", "#text": "Loi 72-657 1972-07-13 art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006467144", "@num": "6", "#text": "Loi n°75-1334 du 31 décembre 1975 - art. 6 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000889241", "@numtexte": "75-1334", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-31" }, { "@id": "LEGIARTI000006355470", "@num": "11", "#text": "Loi n°77-729 du 7 juillet 1977 - art. 11 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000338793", "@numtexte": "77-729", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-07" }, { "@id": "LEGIARTI000006355493", "@num": "19-1", "#text": "Loi n°77-729 du 7 juillet 1977 - art. 19-1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000338793", "@numtexte": "77-729", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-07" }, { "@id": "LEGIARTI000006317288", "@num": "6", "#text": "Loi n°83-607 du 8 juillet 1983 - art. 6 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000504702", "@numtexte": "83-607", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-08" }, { "@id": "JORFARTI000001864864", "@num": "1", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006527886", "@num": "7", "#text": "Loi n°86-793 du 2 juillet 1986 - art. 7 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000874702", "@numtexte": "86-793", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-02" }, { "@id": "JORFTEXT000000317767", "#text": "Loi 86-912 1986-08-06 art. 13, art. 20, art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000317767", "@numtexte": "86-912", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-06" }, { "@id": "LEGIARTI000006312475", "@num": "21", "#text": "Loi n°86-912 du 6 août 1986 - art. 21 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000317767", "@numtexte": "86-912", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-06" }, { "@id": "LEGIARTI000006355325", "@num": "11-4", "#text": "Loi n°88-227 du 11 mars 1988 - art. 11-4 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000006355288", "@num": "2", "#text": "Loi n°88-227 du 11 mars 1988 - art. 2 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "JORFTEXT000000322103", "#text": "Loi 89-935 1989-12-29 art. 109 Finances", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000540003", "#text": "Loi 92-666 1992-07-16 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "JORFTEXT000000711604", "#text": "Loi 93-122 1993-01-29 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "LEGIARTI000006321205", "@num": "79", "#text": "Loi - art. 79 (V) JORF 29 décembre 2001 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006650356", "@num": "L214-53", "#text": "Code monétaire et financier - art. L214-53 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006126088", "@fin": "2999-01-01", "#text": "Section 2 : Modifications apportées à certaines dispositions non codifiées.", "@debut": "2002-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006104803", "@fin": "2999-01-01", "#text": "Chapitre III : Adaptation de dispositions en matière civile, pénale, commerciale, sociale et administrative", "@debut": "2002-01-01" } ] }, "@cid": "JORFTEXT000000219672", "@nor": "JUSX0000106R", "@num": "2000-916", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2000-916 du 19 septembre 2000 portant adaptation de la valeur en euros de certains montants exprimés en francs dans les textes législatifs", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000219672", "@c_titre_court": "Ordonnance n° 2000-916 du 19 septembre 2000" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2000-916 du 19 septembre 2000 portant adaptation de la valeur en euros de certains montants exprimés en francs dans les textes législatifs", "@debut": "2002-01-01", "@id_txt": "LEGITEXT000005629977", "@c_titre_court": "Ordonnance n° 2000-916 du 19 septembre 2000" } ], "@ministere": "MINISTERE DE LA JUSTICE", "@date_publi": "2000-09-22", "@date_signature": "2000-09-19", "@num_parution_jo": "0220" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006716486", "@fin": "2002-01-01", "@num": "5", "@etat": "MODIFIE", "@debut": "2000-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006716487", "@fin": "2999-01-01", "@num": "5", "@etat": "VIGUEUR", "@debut": "2002-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Agriculture :
\n
I. - A l'article 28 de la loi de finances pour 1968 susvisée, les montants de 500 F, 300 F, 12 F et 15 F sont remplacés respectivement par les montants de 75 Euro, 45 Euro, 1,75 Euro et 2,25 Euro.
\n
Associations :
\n
II. - A l'article 6 de la loi du 1er juillet 1901 susvisée, le montant de 100 F est remplacé par le montant de 16 Euro.
\n
Commerce et industrie :
\n
III. - A l'article 1er de la loi du 22 octobre 1940 susvisée, le montant de 5 000 F est remplacé par le montant de 750 Euro.
\n
IV. - A l'article 2 de la loi du 31 décembre 1970 susvisée, les montants de 5 millions de francs et 1 000 F sont remplacés respectivement par les montants de 760 000 Euro et 150 Euro. A l'article 9-1 de la même loi, le montant de 1,5 million de francs est remplacé par le montant de 225 000 Euro.
\n
V. - A l'article 6 de la loi du 31 décembre 1975 susvisée, le montant de 4 000 F est remplacé par le montant de 600 Euro.
\n
VI. - A l'article 6 de la loi du 8 juillet 1983 susvisée, le montant de 30 000 F est remplacé par le montant de 4 600 Euro.
\n
VII. - A l'article 1er de la loi du 9 juillet 1984 susvisée, le montant de 300 000 F est remplacé par le montant de 45 800 Euro.
\n
VIII. - Au premier tiret du I et au deuxième alinéa du II de l'article 7 de la loi du 2 juillet 1986 susvisée, le montant de 1 milliard de francs est remplacé par le montant de 150 millions Euro.
\n
IX. - A l'article 13 de la loi du 6 août 1986 susvisée, le montant de 30 000 F est remplacé par le montant de 4 575 Euro. A l'article 20 de la même loi, les montants de 1 milliard de francs et 2,5 milliards de francs sont remplacés respectivement par les montants de 150 millions Euro et 375 millions Euro. A l'article 21 de la même loi, les montants de 1 milliard de francs et 50 millions de francs sont remplacés respectivement par les montants de 150 millions Euro et 7,5 millions Euro.
\n
X. - A l'article 109 de la loi de finances pour 1990 susvisée, les montants de 600 000 F et 1 500 F sont remplacés respectivement par les montants de 92 000 Euro et 229 Euro.
\n
\n
XI. - (Abrogé).
\n
XII. - A l'article 41 de la loi du 29 janvier 1993 susvisée, les montants de 700 000 F et 450 000 F sont remplacés respectivement par les montants de 106 000 Euro et 68 000 Euro.
\n
Financement de la vie politique :
\n
XIII. - A l'article 11 de la loi du 7 juillet 1977 susvisée, le montant de 100 000 F est remplacé par le montant de 15 000 Euro. A l'article 19-1 de la même loi, le montant de 56 000 000 F est remplacé par le montant de 8 500 000 Euro.
\n
XIV. - Au dernier alinéa de l'article 2 de la loi du 11 mars 1988 susvisée, le montant de 5 millions de francs est remplacé par le montant de 750 000 Euro. A l'article 11-4 de la même loi, les montants de 50 000 F, 20 000 F et 1 000 F sont remplacés respectivement par les montants de 7 500 Euro, 3 000 Euro et 150 Euro.
\n
Nationalité :
\n
XV. - (abrogé).
\n
Sécurité sociale :
\n
XVI. - Au 2° de l'article 3 de la loi du 13 juillet 1972 susvisée, les montants de 10 000 F, 24 F, 80 000 F et 3 millions de francs sont remplacés respectivement par les montants de 1 500 Euro, 3,5 Euro, 12 000 Euro et 460 000 Euro.
" } }, "LEGIARTI000006740317": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-05", "DATE_DEBUT": "2001-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006740317", "URL": "article/LEGI/ARTI/00/00/06/74/03/LEGIARTI000006740317.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L07AXXAJ" } }, "LIENS": { "LIEN": [ { "#text": "CGI 125 A, 125-0A, 199 septies, 157, 163 quinquies D, 163 quinquies B, 150-0, 163 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000717191", "#text": "Loi 90-1168 1990-12-29 art. 133 finances pour 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318061", "@num": "133", "#text": "Loi - art. 133 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000037949582", "@num": "16", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006757292", "@num": "15", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006757304", "@num": "26", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006758264", "@num": "17", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006697114", "@num": "9", "#text": "Loi n°2001-647 du 20 juillet 2001 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000406361", "@nortexte": "MESX0100027L", "@numtexte": "2001-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-20" }, { "@id": "LEGIARTI000006683934", "@num": "16", "#text": "Décret n°2001-1084 du 20 novembre 2001 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588742", "@nortexte": "MESA0124006D", "@numtexte": "2001-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000006321205", "@num": "79", "#text": "Loi - art. 79 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006682208", "@num": "11", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000006759004", "@num": "72", "#text": "Loi n°2004-810 du 13 août 2004 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006236841", "@num": "8", "#text": "Décret n°2004-1384 du 22 décembre 2004 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000420167", "@nortexte": "SANS0424109D", "@numtexte": "2004-1384", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-22" }, { "@id": "LEGIARTI000006521916", "@num": "1", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006322412", "@num": "7", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006759270", "@num": "20", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000036365965", "@num": "28", "#text": "LOI n° 2008-1249 du 1er décembre 2008 - art. 28 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000031685501", "@num": "22", "#text": "LOI n° 2010-1657 du 29 décembre 2010 - art. 22 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000037949557", "@num": "28", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000006649889", "@num": "L442-4", "#text": "Code du travail - art. L442-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649895", "@num": "L442-5", "#text": "Code du travail - art. L442-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649454", "@num": "L443-2", "#text": "Code du travail - art. L443-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296809", "@num": "49 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796719", "@num": "L14-10-4", "#text": "Code de l'action sociale et des familles - art. L14-10-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797019", "@num": "L232-21", "#text": "Code de l'action sociale et des familles - art. L232-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006905339", "@num": "R14-10-43", "#text": "Code de l'action sociale et des familles - art. R14-10-43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006905679", "@num": "R232-54", "#text": "Code de l'action sociale et des familles - art. R232-54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023035717", "@num": "L135-3", "#text": "Code de la sécurité sociale. - art. L135-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740209", "@num": "L135-4", "#text": "Code de la sécurité sociale. - art. L135-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740211", "@num": "L135-5", "#text": "Code de la sécurité sociale. - art. L135-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427084", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023263645", "@num": "L136-8", "#text": "Code de la sécurité sociale. - art. L136-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028392479", "@num": "L138-21", "#text": "Code de la sécurité sociale. - art. L138-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741883", "@num": "L241-1", "#text": "Code de la sécurité sociale. - art. L241-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038834567", "@num": "L241-6", "#text": "Code de la sécurité sociale. - art. L241-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026294523", "@num": "L245-15", "#text": "Code de la sécurité sociale. - art. L245-15 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023266297", "@num": "L612-1", "#text": "Code de la sécurité sociale. - art. L612-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744286", "@num": "L711-2", "#text": "Code de la sécurité sociale. - art. L711-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747036", "@num": "R135-12", "#text": "Code de la sécurité sociale. - art. R135-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306495", "@num": "1600-0 D", "#text": "Code général des impôts, CGI. - art. 1600-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036392899", "@num": "1600-0 S", "#text": "Code général des impôts, CGI. - art. 1600-0 S (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179696", "@num": "46 ter D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037351323", "@num": "188 K", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 K (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585492", "@num": "L731-45", "#text": "Code rural - art. L731-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580769", "@num": "1031", "#text": "Code rural ancien - art. 1031 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580949", "@num": "1106-6-3", "#text": "Code rural ancien - art. 1106-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048700881", "@num": "L741-9", "#text": "Code rural et de la pêche maritime - art. L741-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792931", "@num": "L131-1", "#text": "Code des assurances - art. L131-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074096", "#text": "Code de la construction et de l'habitation L315-1, R315-24", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825071", "@num": "L315-1", "#text": "Code de la construction et de l'habitation. - art. L315-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1997-05-22 SI-7-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006186194", "@fin": "2003-12-31", "#text": "Section 3 : De la contribution sociale sur les produits de placement", "@debut": "1997-12-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172437", "@fin": "2003-12-31", "#text": "Chapitre 6 : Contribution sociale généralisée", "@debut": "1993-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155988", "@fin": "2004-01-01", "#text": "Titre 3 : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141599", "@fin": "2004-01-01", "#text": "Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126884", "@fin": "2004-01-01", "#text": "Livre 1 : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740308", "@fin": "1996-12-29", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "1993-07-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740309", "@fin": "1997-12-23", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "1996-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740310", "@fin": "2000-01-01", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "1997-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740311", "@fin": "2000-06-30", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740312", "@fin": "2000-12-24", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2000-06-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740313", "@fin": "2000-12-31", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2000-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740314", "@fin": "2001-02-20", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740315", "@fin": "2001-12-26", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2001-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740316", "@fin": "2001-12-29", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2001-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740317", "@fin": "2003-08-05", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740318", "@fin": "2003-12-31", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2003-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740319", "@fin": "2004-08-17", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740320", "@fin": "2004-12-31", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740321", "@fin": "2006-01-01", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006740322", "@fin": "2005-12-31", "@num": "L136-7", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740323", "@fin": "2005-12-31", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740324", "@fin": "2006-12-22", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740325", "@fin": "2006-12-27", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740326", "@fin": "2007-12-28", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916619", "@fin": "2008-08-06", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298443", "@fin": "2008-12-19", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019953309", "@fin": "2009-06-30", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008505", "@fin": "2009-12-28", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2009-06-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535924", "@fin": "2010-03-01", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657969", "@fin": "2010-07-29", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022550657", "@fin": "2011-01-01", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378181", "@fin": "2012-08-17", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294558", "@fin": "2013-01-01", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2012-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946839", "@fin": "2013-07-28", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795600", "@fin": "2014-01-01", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028392483", "@fin": "2014-12-25", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029976717", "@fin": "2014-12-30", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039401216", "@fin": "2017-01-01", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036525976", "@fin": "2018-01-01", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427038", "@fin": "2019-01-01", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038055988", "@fin": "2019-10-01", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836925", "@fin": "2022-01-01", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044990028", "@fin": "2023-03-11", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047288474", "@fin": "2999-01-01", "@num": "L136-7", "@etat": "VIGUEUR", "@debut": "2023-03-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les produits de placements sur lesquels est opéré le prélèvement prévu à l'article 125 A du code général des impôts sont assujettis à une contribution à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II et sauf s'ils sont versés aux personnes visées au III du même article.
\n
\n
II. - Sont également assujettis à la contribution selon les modalités prévues au I, pour la part acquise à compter du 1er janvier 1997 et, le cas échéant, constatée à compter de cette même date en ce qui concerne les placements visés du 3° au 9° ;
\n
1° Les intérêts et primes d'épargne des comptes d'épargne logement visés à l'article L. 315-1 du code de la construction et de l'habitation, respectivement lors de leur inscription en compte et de leur versement ;
\n
2° Les intérêts et primes d'épargne des plans d'épargne logement visés à l'article R. 315-24 du code de la construction et de l'habitation lors du dénouement du contrat ;
\n
3° Les produits attachés aux bons ou contrats de capitalisation ainsi qu'aux placements de même nature mentionnés à l'article 125-0A du code général des impôts quelle que soit leur date de souscription, lors de leur inscription au contrat ou lors du dénouement pour les bons et contrats en unités de compte visés au deuxième alinéa de l'article L. 131-1 du code des assurances, à l'exception des produits attachés aux contrats visés au 2° de l'article 199 septies du code général des impôts ;
\n
4° Les produits des plans d'épargne populaire, ainsi que les rentes viagères et les primes d'épargne visés au premier alinéa du 22° de l'article 157 du code général des impôts, respectivement lors de leur inscription en compte et de leur versement ;
\n
5° Le gain net réalisé ou la rente viagère versée lors d'un retrait de sommes ou valeurs ou de la clôture d'un plan d'épargne en actions défini à l'article 163 quinquies D du code général des impôts dans les conditions ci-après :
\n
a) Avant l'expiration de la huitième année, le gain net est déterminé par différence entre, d'une part, la valeur liquidative du plan ou la valeur de rachat pour les contrats de capitalisation à la date du retrait ou du rachat et, d'autre part, la valeur liquidative ou de rachat au 1er janvier 1997 majorée des versements effectués depuis cette date ;
\n
b) Après l'expiration de la huitième année, le gain net afférent à chaque retrait ou rachat est déterminé par différence entre, d'une part, le montant du retrait ou rachat et, d'autre part, une fraction de la valeur liquidative ou de rachat au 1er janvier 1997 augmentée des versements effectués sur le plan depuis cette date et diminuée du montant des sommes déjà retenues à ce titre lors des précédents retraits ou rachats ; cette fraction est égale au rapport du montant du retrait ou rachat effectué à la valeur liquidative totale du plan à la date du retrait ou du rachat ;
\n
La valeur liquidative ou de rachat ne tient pas compte des gains nets et produits de placement mentionnés au 8° afférents aux parts des fonds communs de placement à risques et aux actions des sociétés de capital-risque détenues dans le plan.
\n
6° Lorsque les intéressés demandent la délivrance des droits constitués à leur profit au titre de la participation aux résultats de l'entreprise en application du chapitre II du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces droits et le montant des sommes résultant de la répartition de la réserve spéciale de participation dans les conditions prévues à l'article L. 442-4 du même code ;
\n
7° Lorsque les intéressés demandent la délivrance des sommes ou valeurs provenant d'un plan d'épargne entreprise au sens du chapitre III du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces sommes ou valeurs et le montant des sommes versées dans le plan augmentées, le cas échéant, des sommes attribuées au titre de la réserve spéciale de la participation des salariés aux résultats de l'entreprise et des sommes versées dans le ou les précédents plans, à concurrence du montant des sommes transférées dans les conditions prévues aux articles L. 442-5 et L. 443-2 du code du travail, l'opération de transfert ne constituant pas une délivrance des sommes concernées ;
\n
8° Les répartitions de sommes ou valeurs effectuées par un fonds commun de placement à risques dans les conditions prévues aux I et II de l'article 163 quinquies B du code général des impôts, les distributions effectuées par les sociétés de capital-risque dans les conditions prévues aux deuxième à cinquième alinéas du I et aux deuxième à sixième alinéas du II de l'article 163 quinquies C du même code, lors de leur versement, ainsi que les gains nets mentionnés aux 1 et 1 bis du III de l'article 150-0 A du même code ;
\n
9° Les gains nets et les produits des placements en valeurs mobilières effectués en vertu d'un engagement d'épargne à long terme respectivement visés aux 5 du III de l'article 150-0 A et 16° de l'article 157 du code général des impôts, lors de l'expiration du contrat.
\n
III. - Les dispositions du II ne sont pas applicables aux revenus visés au 3° dudit II s'agissant des seuls contrats en unités de compte ni aux revenus mentionnés aux 5° à 9°, lorsque ces revenus entrent dans le champ d'application de l'article L. 136-6.
\n
IV. - 1. La contribution sociale généralisée due par les établissements payeurs au titre des mois de décembre et janvier sur les revenus de placement visés aux 1° et 3° pour les contrats autres que les contrats en unités de compte et 4° du II du présent article fait l'objet d'un versement déterminé d'après les revenus des mêmes placements soumis l'année précédente à la contribution sociale généralisée au cours des mois de décembre et janvier et retenus à hauteur de 90 p. 100 de leur montant.
\n
Ce versement est égal au produit de l'assiette de référence ainsi déterminée par le taux de la contribution fixé à l'article L. 136-8. Son paiement doit intervenir le 25 septembre pour sept neuvièmes de son montant et le 25 novembre au plus tard pour les deux neuvièmes restant. Il est reversé dans un délai de dix jours francs après ces dates par l'Etat aux organismes affectataires.
\n
2. Lors du dépôt en janvier et février des déclarations, l'établissement payeur procède à la liquidation de la contribution. Lorsque le versement effectué en application du 1 est supérieur à la contribution réellement due, le surplus est imputé sur la contribution sociale généralisée due à raison des autres produits de placement et, le cas échéant, sur les autres prélèvements ; l'excédent éventuel est restitué.
\n
3. Les modalités d'application du présent article sont fixées par décret.
\n
V. - La contribution visée aux I, II et IV ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que le prélèvement mentionné à l'article 125 A du code général des impôts.
\n
" } }, "LEGIARTI000006759752": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-05", "DATE_DEBUT": "2001-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006759752", "URL": "article/LEGI/ARTI/00/00/06/75/97/LEGIARTI000006759752.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSFAALXXXXX016AXXXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 125-0A, 157, 163 quinquies D, 163 quinquies B, 163 quinquies, 150-0", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006759743", "@num": "15", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 15 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006321205", "@num": "79", "#text": "Loi - art. 79 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006521916", "@num": "1", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000031685501", "@num": "22", "#text": "LOI n° 2010-1657 du 29 décembre 2010 - art. 22 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000030021334", "@num": "27", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000037949557", "@num": "28", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000038679855", "@num": "1", "#text": "Décret n°2019-633 du 24 juin 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038677842", "@nortexte": "CPAS1913794D", "@numtexte": "2019-633", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-24" }, { "@id": "LEGIARTI000042778441", "@num": "38", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000019287066", "@num": "1649-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649-0 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028392479", "@num": "L138-21", "#text": "Code de la sécurité sociale. - art. L138-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202106", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179696", "@num": "46 ter D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649889", "@num": "L442-4", "#text": "Code du travail - art. L442-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649895", "@num": "L442-5", "#text": "Code du travail - art. L442-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649454", "@num": "L443-2", "#text": "Code du travail - art. L443-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740308", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792931", "@num": "L131-1", "#text": "Code des assurances - art. L131-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074096", "#text": "Code de la construction et de l'habitation L315-1, R315-24", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825071", "@num": "L315-1", "#text": "Code de la construction et de l'habitation. - art. L315-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006106400", "@fin": "2999-01-01", "#text": "CHAPITRE II : Des contributions pour le remboursement de la dette sociale.", "@debut": "1996-01-25" } ] }, "@cid": "JORFTEXT000000190291", "@nor": "TASX9500194R", "@num": "96-50", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000190291", "@c_titre_court": "Ordonnance n° 96-50 du 24 janvier 1996" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale", "@debut": "1996-01-25", "@id_txt": "LEGITEXT000005620212", "@c_titre_court": "Ordonnance n° 96-50 du 24 janvier 1996" } ], "@ministere": "MINISTERE DU TRAVAIL ET DES AFFAIRES SOCIALES", "@date_publi": "1996-01-25", "@date_signature": "1996-01-24", "@num_parution_jo": "0021" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006759746", "@fin": "1997-12-23", "@num": "16", "@etat": "MODIFIE", "@debut": "1996-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006759747", "@fin": "2000-01-01", "@num": "16", "@etat": "MODIFIE", "@debut": "1997-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006759748", "@fin": "2000-06-30", "@num": "16", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006759749", "@fin": "2000-12-31", "@num": "16", "@etat": "MODIFIE", "@debut": "2000-06-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006759750", "@fin": "2001-02-20", "@num": "16", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006759751", "@fin": "2001-12-29", "@num": "16", "@etat": "MODIFIE", "@debut": "2001-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006759752", "@fin": "2003-08-05", "@num": "16", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006759753", "@fin": "2003-12-31", "@num": "16", "@etat": "MODIFIE", "@debut": "2003-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006759754", "@fin": "2004-08-17", "@num": "16", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006759755", "@fin": "2004-12-31", "@num": "16", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006759756", "@fin": "2009-12-28", "@num": "16", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535939", "@fin": "2011-01-01", "@num": "16", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378209", "@fin": "2012-08-17", "@num": "16", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294577", "@fin": "2013-12-25", "@num": "16", "@etat": "MODIFIE", "@debut": "2012-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028392470", "@fin": "2014-12-30", "@num": "16", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030077324", "@fin": "2019-01-01", "@num": "16", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037949582", "@fin": "2999-01-01", "@num": "16", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Il est institué, à compter du 1er février 1996 et jusqu'au 31 janvier 2014, une contribution prélevée sur les produits de placement désignés au I de l'article L. 136-7 du code de la sécurité sociale à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II ci-après. Cette contribution est assise, recouvrée et contrôlée selon les modalités prévues au II du même article.
\n
\n
II. - Sont également assujettis à la contribution selon les modalités prévues au I, pour la partie acquise à compter du 1er février 1996 et, le cas échéant, constatée à compter du 1er février 1996 en ce qui concerne les placements visés du 3° au 9° :
\n
1° Les intérêts et primes d'épargne des comptes d'épargne logement visés à l'article L. 315-1 du code de la construction et de l'habitation respectivement lors de leur inscription en compte et de leur versement ;
\n
2° Les intérêts et primes d'épargne des plans d'épargne logement visés à l'article R. 315-24 du code de la construction et de l'habitation lors du dénouement du contrat ;
\n
3° Les produits attachés aux bons ou contrats de capitalisation ainsi qu'aux placements de même nature mentionnés à l'article 125-0A du code général des impôts quelle que soit leur date de souscription, lors de leur inscription au contrat ou lors du dénouement pour les bons et contrats en unités de comptes visés au deuxième alinéa de l'article L. 131-1 du code des assurances ;
\n
4° Les produits des plans d'épargne populaire, ainsi que les rentes viagères et les primes d'épargne visés au premier alinéa du 22° de l'article 157 du code général des impôts, respectivement lors de leur inscription en compte et de leur versement ;
\n
5° Le gain net réalisé ou la rente viagère versée lors d'un retrait de sommes ou valeurs ou de la clôture d'un plan d'épargne en actions défini à l'article 163 quinquies D du code général des impôts ;
\n
- avant l'expiration de la huitième année, le gain net est déterminé par différence entre, d'une part, la valeur liquidative du plan ou la valeur de rachat pour les contrats de capitalisation à la date du retrait ou du rachat et, d'autre part, la valeur liquidative ou de rachat au 1er février 1996 majorée des versements effectués depuis cette date ;
\n
- après l'expiration de la huitième année, le gain net afférent à chaque retrait ou rachat est déterminé par différence entre, d'une part, le montant du retrait ou rachat et, d'autre part, une fraction de la valeur liquidative ou de rachat au 1er février 1996 augmentée des versements effectués sur le plan depuis cette date et diminuée du montant des sommes déjà retenues à ce titre lors des précédents retraits ou rachats. Cette fraction est égale au rapport du montant du retrait ou rachat effectué à la valeur liquidative totale du plan à la date du retrait ou du rachat ;
\n
La valeur liquidative ou de rachat ne tient pas compte des gains nets et produits de placement mentionnés au 8° afférents aux parts des fonds communs de placement à risques et aux actions des sociétés de capital-risque détenues dans le plan.
\n
6° Lorsque les intéressés demandent la délivrance des droits constitués à leur profit au titre de la participation aux résultats de l'entreprise en application du chapitre II du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces droits et le montant des sommes résultant de la répartition de la réserve spéciale de participation dans les conditions prévues à l'article L. 442-4 du même code ;
\n
7° Lorsque les intéressés demandent la délivrance des sommes ou valeurs provenant d'un plan d'épargne entreprise au sens du chapitre III du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces sommes ou valeurs et le montant des sommes versées dans le plan augmentées, le cas échéant, des sommes attribuées au titre de la réserve spéciale de la participation des salariés aux résultats de l'entreprise et des sommes versées dans le ou les précédents plans, à concurrence du montant des sommes transférées dans les conditions prévues aux articles L. 442-5 et L. 443-2 du code du travail, l'opération de transfert ne constituant pas une délivrance des sommes concernées ;
\n
8° Les répartitions de sommes ou valeurs effectuées par un fonds commun de placement à risques dans les conditions prévues aux I et II de l'article 163 quinquies B du code général des impôts, les distributions effectuées par les sociétés de capital-risque dans les conditions prévues aux deuxième à cinquième alinéas du I et aux deuxième à sixième alinéas du II de l'article 163 quinquies C du même code, lors de leur versement, ainsi que les gains nets mentionnés aux 1 et 1 bis du III de l'article 150-0 A du même code ;
\n
9° Les gains nets et les produits des placements en valeurs mobilières effectués en vertu d'un engagement d'épargne à long terme respectivement visés aux 5 du III de l'article 150-0 A et 16° de l'article 157 du code général des impôts, lors de l'expiration du contrat.
\n
III. - Les dispositions du II ne sont pas applicables aux revenus visés au 3° s'agissant des seuls contrats en unités de comptes et aux 5° à 9°, lorsque ces revenus entrent dans le champ d'application de l'article 15.
\n
IV. - Les revenus de placement visés au II, acquis ou en ce qui concerne les placements visés du 3° au 9° du II ci-dessus, constatés à la date du 31 janvier 2014 et pour lesquels la contribution n'est pas encore exigible sont soumis à cette date à la contribution.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006306493", "cible": false, "cidtexte": "JORFTEXT000000592233", "id": "LEGIARTI000006321205", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006303139", "cible": false, "cidtexte": "JORFTEXT000000592233", "id": "LEGIARTI000006321205", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006303017", "cible": false, "cidtexte": "JORFTEXT000000592233", "id": "LEGIARTI000006321205", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006306527", "cible": false, "cidtexte": "JORFTEXT000000592233", "id": "LEGIARTI000006321205", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006696204", "cible": false, "cidtexte": "JORFTEXT000000592233", "id": "LEGIARTI000006321205", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006696213", "cible": false, "cidtexte": "JORFTEXT000000592233", "id": "LEGIARTI000006321205", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006759752", "cible": false, "cidtexte": "JORFTEXT000000592233", "id": "LEGIARTI000006321205", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006716487", "cible": false, "cidtexte": "JORFTEXT000000592233", "id": "LEGIARTI000006321205", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006740317", "cible": false, "cidtexte": "JORFTEXT000000592233", "id": "LEGIARTI000006321205", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000592233": { "SM": { "CONTENU": "Modification du code général des impôts, du code général des collectivités territoriales, du livre des procédures fiscales, du code de la construction et de l'habitation, du code des douanes, du code monétaire et financier, du code rural, du code de l'environnement, du code général des collectivités locales, du code de la sécurité sociale, du code des pensions militaires d'invalidité et des victimes de la guerre, du code du travail, du code de la santé publique, du code des pensions de retraite des marins français du commerce, de pêche ou de plaisance, du code du commerce. Modification de l'ordonnance n° 82-283 du 26 mars 1982 : modification de l'article 6. Modification de la loi de finances pour 1987 (n° 86-1317 du 30 décembre 1986) : modification de l'article 6. Modification de la loi de finances pour 1999 (n° 98-1266 du 30 décembre 1998) : modification des articles 51, 56, 129. Modification de la loi de finances pour 2001 (n° 2000-1352 du 30 décembre 2000) : modification de l'article 36. Modification de la loi de finances pour 1993 (n° 92-1376 du 30 décembre 1992) : modification de l'article 71. Modification de la loi de finances rectificative pour 2000 (n° 2000-1353 du 30 décembre 2000) : abrogation de l'article 39. Modification de l'ordonnance n° 96-50 du 24 janvier 1996 : modification de l'article 4. Modification de la loi du 13 novembre 1936 relative aux premières mesures de réforme des finances départementales et communales : abrogation des articles 5 et 6. Modification de la loi de finances rectificative pour 2000 (n° 2000-656 du 13 juillet 2000) : modification de l'article 13. Modification de la loi de finances pour 1984 (n° 83-1179 du 29 décembre 1983) : modification de l'article 60. Modification de la loi 47-520 du 21 mars 1947 : modification de l'article 51. Modification de la loi de finances pour 1998 (n° 97-1269 du 30 décembre 1997) : modification de l'article 51. Modification de l'ordonnance n° 2000-916 du 19 septembre 2000 : modification de l'annexe III. Modification de la loi n° 85-695 du 11 juillet 1985 portant diverses dispositions d'ordre économique et financier : modification de l'article 1er-1. Modification de la loi n° 92-666 du 16 juillet 1992 relative au plan d'épargne en actions : modification des articles 1er, 2 ; création de l'article 1 ter. Modification de la loi de finances pour 1991 (n° 90-1168 du 29 décembre 1990) : modification de l'article 124. Modification de l'ordonnance n° 82-283 du 26 mars 1982 portant création des chèques-vacances : modification de l'article 2. Modification de l'ordonnance n° 58-1374 du 30 décembre 1958 portant loi de finances pour 1959 : création de l'article 170. Modification de la loi de finances pour 1960 (n° 59-1454 du 26 décembre 1959) : modification de l'article 71. Modification de la loi de finances rectificative pour 1981 (n° 81-734 du 3 août 1981): modification de l'article 26. Modification de la loi n° 98-657 du 29 juillet 1998 d'orientation relative à la lutte contre les exclusions : modification de l'article 5 ; création de l'article 25. Modification de la loi n° 96-987 du 14 novembre 1996 relative à la mise en oeuvre du pacte de relance pour la ville : modification des articles 12, 14. Modification de la loi n° 91-647 du 10 juillet 1991 relative à l'aide juridique : création de l'article 64-3. Modificaton de la loi n° 71-1130 du 31 décembre 1971 portant réforme de certaines professions judiciaires et juridiques : modification de l'article 13, création de l'article 14-1. Modification de la loi n° 46-854 du 27 avril 1946 portant ouverture et annulation de crédits sur l'exercice 1946 : abrogation de l'article 42. Modification de la loi n° 47-1496 du 13 août 1947 portant fixation des crédits applicables aux dépenses du budget ordinaire de l'exercice 1947 (services civils) : abrogation de l'article 6. Abrogation du décret n° 47-2234 du 19 novembre 1947 portant création d'une commission de vérification des dépenses faites sur les crédits affectés au service de documentation extérieure et de contre-espionnage. Modification de la loi n° 96-1093 du 16 décembre 1996 relative à l'emploi dans la fonction publique et à diverses mesures d'ordre statutaire : modification des articles 14, 31, 42. Modification de l'ordonnance n° 82-298 du 31 mars 1982 relative à la cessation progressive d'activité des agents titulaires des collectivités locales et de leurs établissements publics à caractère administratif : modification de l'article 2." }, "TP": { "CONTENU": "

(1) Loi no 2001-1275.

- Travaux préparatoires :

Assemblée nationale :

Projet de loi no 3262 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 3320 ;

Avis des commissions des affaires culturelles (no 3321), des affaires étrangères (no 3322), de la défense (no 3323), des lois (no 3324) et de la production (no 3325) ;

Discussion (1re partie) les 16, 17, 18 et 19 octobre 2001 et adoption le 23 octobre 2001. - Discussion (2e partie) les 29, 30, 31 octobre, 5, 6, 7, 8, 9, 12, 13, 14, 15, 16 et 19 novembre 2001 et adoption le 20 novembre 2001.

Sénat :

Projet de loi, adopté par l'Assemblée nationale en première lecture, no 86 (2001-2002) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, no 87 (2001-2002) ;

Avis des commissions des affaires culturelles (no 88), des affaires économiques (no 89), des affaires étrangères (no 90), des affaires sociales (no 91) et des lois (no 92) ;

Discussion (1re partie) les 22, 23, 26, 27 et 28 novembre 2001. - Discussion (2e partie) les 29 et 30 novembre, 1er, 3 à 7, 10 et 11 décembre 2001 et adoption le 11 décembre 2001.

Assemblée nationale :

Projet de loi, modifié par le Sénat, no 3455 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission mixte paritaire, no 3458.

Sénat :

Rapport de M. Philippe Marini, au nom de la commission mixte paritaire, no 130 (2001-2002).

Assemblée nationale :

Projet de loi, modifié par le Sénat, no 3455 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 3463 ;

Discussion et adoption le 13 décembre 2001.

Sénat :

Projet de loi, adopté par l'Assemblée nationale en nouvelle lecture, no 147 (2001-2002) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, no 149 (2001-2002) ;

Discussion et rejet le 18 décembre 2001.

Assemblée nationale :

Projet de loi, rejeté par le Sénat en nouvelle lecture, no 3473 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 3476 ;

Discussion et adoption en lecture définitive le 19 décembre 2001.

- Conseil constitutionnel :

Décision no 2001-456 DC du 27 décembre 2001 publiée au Journal officiel de ce jour.

\n
" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000687377", "#text": "Loi n°46-854 du 27 avril 1946", "@sens": "source", "@cidtexte": "JORFTEXT000000687377", "@numtexte": "46-854", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1946-04-27" }, { "@id": "JORFTEXT000000316289", "#text": "LOI n° 47-520 du 21 mars 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000316289", "@numtexte": "47-520", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1947-03-21" }, { "@id": "JORFTEXT000000687617", "#text": "Loi n°47-1496 du 13 août 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000687617", "@numtexte": "47-1496", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1947-08-13" }, { "@id": "JORFTEXT000000687617", "#text": "Loi n°47-1496 du 13 août 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000687617", "@numtexte": "47-1496", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1947-08-13" }, { "@id": "JORFTEXT000000847935", "#text": "Décret n° 47-2234 du 19 novembre 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000847935", "@numtexte": "47-2234", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1947-11-19" }, { "@id": "JORFTEXT000000886689", "#text": "Ordonnance n° 58-1374 du 30 décembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "JORFTEXT000000874213", "#text": "Loi n° 59-1454 du 26 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000508793", "#text": "Loi n° 71-1130 du 31 décembre 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000006273654", "@num": "26", "#text": "Loi n°81-734 du 3 août 1981 - art. 26 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705483", "@numtexte": "81-734", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1981-08-03" }, { "@id": "JORFTEXT000000705483", "#text": "Loi n°81-734 du 3 août 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000705483", "@numtexte": "81-734", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-08-03" }, { "@id": "JORFTEXT000000339926", "#text": "Ordonnance n°82-283 du 26 mars 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "JORFTEXT000000698860", "#text": "Ordonnance n° 82-298 du 31 mars 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000698860", "@numtexte": "82-298", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-31" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317373", "@num": "60", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 60 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317374", "@num": "60", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 60 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317474", "@num": "1-1", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 1-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000693456", "#text": "Loi n° 85-695 du 11 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000885370", "#text": "Décret n°86-695 du 4 avril 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000885370", "@numtexte": "86-695", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-04-04" }, { "@id": "JORFTEXT000000317305", "#text": "LOI n° 86-1317 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274771", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274771", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006318049", "@num": "124", "#text": "Loi - art. 124 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000717191", "#text": "Loi n° 90-1168 du 29 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000537611", "#text": "Loi n° 91-647 du 10 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000537611", "@nortexte": "JUSX9100049L", "@numtexte": "91-647", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "JORFTEXT000000540003", "#text": "LOI n° 92-666 du 16 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "JORFTEXT000000178406", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318632", "@num": "71", "#text": "Loi - art. 71 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000190291", "#text": "Ordonnance n° 96-50 du 24 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000196404", "#text": "Loi n°96-987 du 14 novembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "LEGIARTI000025076752", "@num": "14", "#text": "Loi n° 96-987 du 14 novembre 1996 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "LEGIARTI000030061299", "@num": "14", "#text": "Loi n° 96-987 du 14 novembre 1996 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "LEGIARTI000006340257", "@num": "14", "#text": "Loi n°96-987 du 14 novembre 1996 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "LEGIARTI000006340256", "@num": "14", "#text": "Loi n°96-987 du 14 novembre 1996 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "LEGIARTI000006340255", "@num": "14", "#text": "Loi n°96-987 du 14 novembre 1996 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "LEGIARTI000006340258", "@num": "14", "#text": "Loi n°96-987 du 14 novembre 1996 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "LEGIARTI000006340259", "@num": "14", "#text": "Loi n°96-987 du 14 novembre 1996 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "JORFTEXT000000563052", "#text": "Loi n°96-1093 du 16 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000563052", "@nortexte": "FPPX9600101L", "@numtexte": "96-1093", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-16" }, { "@id": "JORFTEXT000000569621", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320019", "@num": "62", "#text": "Loi - art. 62 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000206894", "#text": "Loi n° 98-657 du 29 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000206894", "@nortexte": "MESX9800027L", "@numtexte": "98-657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-07-29" }, { "@id": "JORFTEXT000000209044", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209044", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000574787", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320443", "@num": "129", "#text": "Loi - art. 129 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320492", "@num": "21", "#text": "Loi - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320335", "@num": "51", "#text": "Loi - art. 51 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320348", "@num": "57", "#text": "Loi - art. 57 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320592", "@num": "58", "#text": "Loi - art. 58 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000762233", "#text": "Loi n° 99-1172 du 30 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000400546", "#text": "Loi n°2000-656 du 13 juillet 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "LEGIARTI000006320753", "@num": "13", "#text": "Loi n°2000-656 du 13 juillet 2000 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "JORFTEXT000000219672", "#text": "Ordonnance n° 2000-916 du 19 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716400", "@num": "Annexe I, II, III, IV, V", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. Annexe I, II, III, IV, V (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "JORFTEXT000000220595", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320822", "@num": "36", "#text": "Loi - art. 36 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000767907", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000216141", "#text": "Décision n°2001-456 DC du 27 décembre 2001, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000216141", "@nortexte": "CSCL0105289S", "@numtexte": "2001-456 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2001-12-27" }, { "@id": "JORFTEXT000000216141", "#text": "Décision2001-456 DC", "@sens": "cible", "@cidtexte": "JORFTEXT000000216141", "@nortexte": "CSCL0105289S", "@numtexte": "2001-456 DC", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "2001-12-27" }, { "@id": "JORFTEXT000000216235", "#text": "Décret n°2001-1283 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000216235", "@nortexte": "ECOB0110082D", "@numtexte": "2001-1283", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000770600", "#text": "Décret n°2001-1284 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000770600", "@nortexte": "ECOB0110083D", "@numtexte": "2001-1284", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000397951", "#text": "Décret n°2001-1285 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000397951", "@nortexte": "ECOB0110084D", "@numtexte": "2001-1285", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000223101", "#text": "Décret n°2001-1286 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000223101", "@nortexte": "ECOB0110085D", "@numtexte": "2001-1286", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000223102", "#text": "Décret n°2001-1287 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000223102", "@nortexte": "ECOB0110086D", "@numtexte": "2001-1287", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000223240", "#text": "Décret n°2001-1288 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000223240", "@nortexte": "ECOB0110087D", "@numtexte": "2001-1288", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000774689", "#text": "Décret n°2001-1289 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000774689", "@nortexte": "ECOB0110088D", "@numtexte": "2001-1289", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000591341", "#text": "Décret n°2001-1290 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000591341", "@nortexte": "ECOB0110089D", "@numtexte": "2001-1290", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000589872", "#text": "Décret n°2001-1291 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000589872", "@nortexte": "ECOB0110090D", "@numtexte": "2001-1291", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000589873", "#text": "Décret n°2001-1292 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000589873", "@nortexte": "ECOB0110091D", "@numtexte": "2001-1292", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000222536", "#text": "Décret n°2001-1293 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000222536", "@nortexte": "ECOB0110092D", "@numtexte": "2001-1293", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000407943", "#text": "Décret n°2001-1294 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000407943", "@nortexte": "ECOB0110093D", "@numtexte": "2001-1294", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000222537", "#text": "Décret n°2001-1295 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000222537", "@nortexte": "ECOB0110094D", "@numtexte": "2001-1295", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000589244", "#text": "Décret n°2001-1296 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000589244", "@nortexte": "ECOB0110095D", "@numtexte": "2001-1296", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000589245", "#text": "Décret n°2001-1297 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000589245", "@nortexte": "ECOB0110096D", "@numtexte": "2001-1297", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000589247", "#text": "Décret n°2001-1298 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000589247", "@nortexte": "ECOB0110097D", "@numtexte": "2001-1298", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000407976", "#text": "Décret n°2001-1299 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000407976", "@nortexte": "ECOB0110098D", "@numtexte": "2001-1299", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000409071", "#text": "Décret n°2001-1300 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000409071", "@nortexte": "ECOB0110099D", "@numtexte": "2001-1300", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000224933", "#text": "Décret n°2001-1301 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000224933", "@nortexte": "ECOB0110100D", "@numtexte": "2001-1301", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000775440", "#text": "Décret n°2001-1302 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000775440", "@nortexte": "ECOB0110101D", "@numtexte": "2001-1302", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000409073", "#text": "Décret n°2001-1303 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000409073", "@nortexte": "ECOB0110102D", "@numtexte": "2001-1303", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000775443", "#text": "Décret n°2001-1304 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000775443", "@nortexte": "ECOB0110103D", "@numtexte": "2001-1304", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000409074", "#text": "Décret n°2001-1305 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000409074", "@nortexte": "ECOB0110104D", "@numtexte": "2001-1305", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000775446", "#text": "Décret n°2001-1306 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000775446", "@nortexte": "ECOB0110105D", "@numtexte": "2001-1306", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000775447", "#text": "Décret n°2001-1307 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000775447", "@nortexte": "ECOB0110106D", "@numtexte": "2001-1307", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000224934", "#text": "Décret n°2001-1308 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000224934", "@nortexte": "ECOB0110107D", "@numtexte": "2001-1308", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000592060", "#text": "Décret n°2001-1309 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000592060", "@nortexte": "ECOB0110108D", "@numtexte": "2001-1309", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000592061", "#text": "Décret n°2001-1310 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000592061", "@nortexte": "ECOB0110109D", "@numtexte": "2001-1310", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000592062", "#text": "Décret n°2001-1311 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000592062", "@nortexte": "ECOB0110110D", "@numtexte": "2001-1311", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000775449", "#text": "Décret n°2001-1312 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000775449", "@nortexte": "ECOB0110111D", "@numtexte": "2001-1312", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321112", "@num": "1", "#text": "Loi - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321230", "@num": "101", "#text": "Loi - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321123", "@num": "11", "#text": "Loi - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321244", "@num": "115", "#text": "Loi - art. 115 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321245", "@num": "116", "#text": "Loi - art. 116 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321247", "@num": "118", "#text": "Loi - art. 118 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321248", "@num": "119", "#text": "Loi - art. 119 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321124", "@num": "12", "#text": "Loi - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321253", "@num": "124", "#text": "Loi - art. 124 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321254", "@num": "125", "#text": "Loi - art. 125 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321255", "@num": "126", "#text": "Loi - art. 126 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321255", "@num": "126", "#text": "Loi - art. 126 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321259", "@num": "130", "#text": "Loi - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321261", "@num": "132", "#text": "Loi - art. 132 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321263", "@num": "134", "#text": "Loi - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321264", "@num": "135", "#text": "Loi - art. 135 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321265", "@num": "136", "#text": "Loi - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321267", "@num": "138", "#text": "Loi - art. 138 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321126", "@num": "14", "#text": "Loi - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321269", "@num": "140", "#text": "Loi - art. 140 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321270", "@num": "141", "#text": "Loi - art. 141 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321275", "@num": "146", "#text": "Loi - art. 146 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321128", "@num": "15", "#text": "Loi - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321281", "@num": "150", "#text": "Loi - art. 150 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321284", "@num": "153", "#text": "Loi - art. 153 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321285", "@num": "154", "#text": "Loi - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321130", "@num": "17", "#text": "Loi - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321131", "@num": "18", "#text": "Loi - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321132", "@num": "19", "#text": "Loi - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321137", "@num": "24", "#text": "Loi - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321138", "@num": "25", "#text": "Loi - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321140", "@num": "26", "#text": "Loi - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321141", "@num": "27", "#text": "Loi - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321142", "@num": "28", "#text": "Loi - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321143", "@num": "29", "#text": "Loi - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321145", "@num": "31", "#text": "Loi - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321151", "@num": "36", "#text": "Loi - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321152", "@num": "37", "#text": "Loi - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321157", "@num": "42", "#text": "Loi - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321160", "@num": "45", "#text": "Loi - art. 45 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321162", "@num": "46", "#text": "Loi - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321163", "@num": "47", "#text": "Loi - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321166", "@num": "50", "#text": "Loi - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321167", "@num": "51", "#text": "Loi - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321169", "@num": "52", "#text": "Loi - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321170", "@num": "53", "#text": "Loi - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321171", "@num": "54", "#text": "Loi - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321172", "@num": "55", "#text": "Loi - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321173", "@num": "56", "#text": "Loi - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321174", "@num": "57", "#text": "Loi - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321178", "@num": "58", "#text": "Loi - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321179", "@num": "59", "#text": "Loi - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321180", "@num": "60", "#text": "Loi - art. 60 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321183", "@num": "63", "#text": "Loi - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321184", "@num": "64", "#text": "Loi - art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321185", "@num": "65", "#text": "Loi - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321189", "@num": "66", "#text": "Loi - art. 66 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321190", "@num": "67", "#text": "Loi - art. 67 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321191", "@num": "68", "#text": "Loi - art. 68 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321192", "@num": "69", "#text": "Loi - art. 69 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321193", "@num": "70", "#text": "Loi - art. 70 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321194", "@num": "71", "#text": "Loi - art. 71 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321195", "@num": "72", "#text": "Loi - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321200", "@num": "74", "#text": "Loi - art. 74 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321201", "@num": "75", "#text": "Loi - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321203", "@num": "77", "#text": "Loi - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321204", "@num": "78", "#text": "Loi - art. 78 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321205", "@num": "79", "#text": "Loi - art. 79 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321207", "@num": "81", "#text": "Loi - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321208", "@num": "82", "#text": "Loi - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321210", "@num": "83", "#text": "Loi - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321212", "@num": "85", "#text": "Loi - art. 85 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321216", "@num": "89", "#text": "Loi - art. 89 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321219", "@num": "92", "#text": "Loi - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321226", "@num": "97", "#text": "Loi - art. 97 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321227", "@num": "98", "#text": "Loi - art. 98 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321228", "@num": "99", "#text": "Loi - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321109", "@num": "Annexes", "#text": "Loi - art. Annexes (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321104", "@num": "Annexes", "#text": "Loi - art. Annexes (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321105", "@num": "Annexes", "#text": "Loi - art. Annexes (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321108", "@num": "Annexes", "#text": "Loi - art. Annexes (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321107", "@num": "Annexes", "#text": "Loi - art. Annexes (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321110", "@num": "Annexes", "#text": "Loi - art. Annexes (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321103", "@num": "Annexes", "#text": "Loi - art. Annexes (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGITEXT000005631961", "#text": "Loi n°2001-1275 du 28 décembre 2001", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000770599", "#text": "n°2001-1282 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000770599", "@nortexte": "ECOB0110081D", "@numtexte": "2001-1282", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@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": "JORFTEXT000000397636", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000397636", "@nortexte": "ECOB0250001A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-01-02" }, { "@id": "JORFTEXT000000215462", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000215462", "@nortexte": "ECOB0250002A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-01-02" }, { "@id": "JORFTEXT000000398559", "#text": "Décret2002-4", "@sens": "cible", "@cidtexte": "JORFTEXT000000398559", "@nortexte": "MESF0111799D", "@numtexte": "2002-4", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-01-03" }, { "@id": "JORFTEXT000000774653", "#text": "Décret2002-48", "@sens": "cible", "@cidtexte": "JORFTEXT000000774653", "@nortexte": "EQUU0200017D", "@numtexte": "2002-48", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-01-10" }, { "@id": "JORFTEXT000000409579", "#text": "Décret2002-126", "@sens": "cible", "@cidtexte": "JORFTEXT000000409579", "@nortexte": "ECOB0110070D", "@numtexte": "2002-126", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-01-31" }, { "@id": "JORFTEXT000000410230", "#text": "Décret2002-206", "@sens": "cible", "@cidtexte": "JORFTEXT000000410230", "@nortexte": "FPPA0210001D", "@numtexte": "2002-206", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-15" }, { "@id": "JORFTEXT000000776331", "#text": "Décret2002-246", "@sens": "cible", "@cidtexte": "JORFTEXT000000776331", "@nortexte": "ECOR0204842D", "@numtexte": "2002-246", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-18" }, { "@id": "LEGIARTI000006780515", "@num": "14", "#text": "Décret n°2002-297 du 1 mars 2002 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000226905", "@nortexte": "AGRS0200290D", "@numtexte": "2002-297", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-01" }, { "@id": "JORFTEXT000000775982", "#text": "Décret2002-298", "@sens": "cible", "@cidtexte": "JORFTEXT000000775982", "@nortexte": "AGRS0200291D", "@numtexte": "2002-298", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-01" }, { "@id": "JORFTEXT000000411113", "#text": "Décret2002-324", "@sens": "cible", "@cidtexte": "JORFTEXT000000411113", "@nortexte": "JUSC0220104D", "@numtexte": "2002-324", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-06" }, { "@id": "JORFTEXT000000227862", "#text": "Décret", "@sens": "cible", "@cidtexte": "JORFTEXT000000227862", "@nortexte": "EQUU0200181D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-11" }, { "@id": "JORFTEXT000000217463", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000217463", "@nortexte": "MESS0220846A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-03-05" }, { "@id": "JORFTEXT000000217818", "#text": "Décret2002-366", "@sens": "cible", "@cidtexte": "JORFTEXT000000217818", "@nortexte": "JUSC0220114D", "@numtexte": "2002-366", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-18" }, { "@id": "JORFTEXT000000403707", "#text": "Décret2002-374", "@sens": "cible", "@cidtexte": "JORFTEXT000000403707", "@nortexte": "MESV0220533D", "@numtexte": "2002-374", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-20" }, { "@id": "JORFTEXT000000403843", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000403843", "@nortexte": "EQUU0200290A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-03-19" }, { "@id": "JORFTEXT000000403368", "#text": "Décret2002-400", "@sens": "cible", "@cidtexte": "JORFTEXT000000403368", "@nortexte": "MESF0210302D", "@numtexte": "2002-400", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-25" }, { "@id": "JORFTEXT000000404950", "#text": "Décret2002-440", "@sens": "cible", "@cidtexte": "JORFTEXT000000404950", "@nortexte": "ECOF0220148D", "@numtexte": "2002-440", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-02" }, { "@id": "JORFTEXT000000587385", "#text": "Décret2002-441", "@sens": "cible", "@cidtexte": "JORFTEXT000000587385", "@nortexte": "INDI0200192D", "@numtexte": "2002-441", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-29" }, { "@id": "JORFTEXT000000409184", "#text": "Décret2002-451", "@sens": "cible", "@cidtexte": "JORFTEXT000000409184", "@nortexte": "AGRS0200584D", "@numtexte": "2002-451", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-02" }, { "@id": "JORFTEXT000000408436", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000408436", "@nortexte": "ECOB0210012A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-03-19" }, { "@id": "JORFTEXT000000586565", "#text": "Décret2002-461", "@sens": "cible", "@cidtexte": "JORFTEXT000000586565", "@nortexte": "MESF0210456D", "@numtexte": "2002-461", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-05" }, { "@id": "JORFTEXT000000586566", "#text": "Décret2002-462", "@sens": "cible", "@cidtexte": "JORFTEXT000000586566", "@nortexte": "MESF0210454D", "@numtexte": "2002-462", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-05" }, { "@id": "JORFTEXT000000771868", "#text": "Décret2002-518", "@sens": "cible", "@cidtexte": "JORFTEXT000000771868", "@nortexte": "MESF0210404D", "@numtexte": "2002-518", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-16" }, { "@id": "JORFTEXT000000771869", "#text": "Décret2002-519", "@sens": "cible", "@cidtexte": "JORFTEXT000000771869", "@nortexte": "MESX0205512D", "@numtexte": "2002-519", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-16" }, { "@id": "JORFTEXT000000225183", "#text": "Décret2002-629", "@sens": "cible", "@cidtexte": "JORFTEXT000000225183", "@nortexte": "MCCT0200255D", "@numtexte": "2002-629", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-25" }, { "@id": "JORFTEXT000000596409", "#text": "Décret2002-849", "@sens": "cible", "@cidtexte": "JORFTEXT000000596409", "@nortexte": "EQUU0200822D", "@numtexte": "2002-849", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "JORFTEXT000000413462", "#text": "Décret2002-855", "@sens": "cible", "@cidtexte": "JORFTEXT000000413462", "@nortexte": "MCCT0200276D", "@numtexte": "2002-855", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "JORFTEXT000000598614", "#text": "Décret2002-1120", "@sens": "cible", "@cidtexte": "JORFTEXT000000598614", "@nortexte": "BUDF0200003D", "@numtexte": "2002-1120", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-09-02" }, { "@id": "JORFTEXT000000414126", "#text": "Décret2002-1121", "@sens": "cible", "@cidtexte": "JORFTEXT000000414126", "@nortexte": "BUDF0200002D", "@numtexte": "2002-1121", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-09-02" }, { "@id": "JORFTEXT000000774816", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000774816", "@nortexte": "SANS0223086A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-09-24" }, { "@id": "JORFTEXT000000410246", "#text": "Décret2002-1228", "@sens": "cible", "@cidtexte": "JORFTEXT000000410246", "@nortexte": "AGRS0200925D", "@numtexte": "2002-1228", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-10-01" }, { "@id": "JORFTEXT000000228497", "#text": "Décret2002-1238", "@sens": "cible", "@cidtexte": "JORFTEXT000000228497", "@nortexte": "ECOR0204862D", "@numtexte": "2002-1238", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-10-03" }, { "@id": "JORFTEXT000000232207", "#text": "Décret2002-1271", "@sens": "cible", "@cidtexte": "JORFTEXT000000232207", "@nortexte": "EQUB0201216D", "@numtexte": "2002-1271", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-10-18" }, { "@id": "JORFTEXT000000781197", "#text": "Décret2002-1272", "@sens": "cible", "@cidtexte": "JORFTEXT000000781197", "@nortexte": "EQUB0201217D", "@numtexte": "2002-1272", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-10-18" }, { "@id": "JORFTEXT000000409730", "#text": "Décret2002-1296", "@sens": "cible", "@cidtexte": "JORFTEXT000000409730", "@nortexte": "BUDF0220175D", "@numtexte": "2002-1296", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-10-24" }, { "@id": "JORFTEXT000000410840", "#text": "Décret2002-1322", "@sens": "cible", "@cidtexte": "JORFTEXT000000410840", "@nortexte": "BUDF0220154D", "@numtexte": "2002-1322", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-10-29" }, { "@id": "JORFTEXT000000782765", "#text": "Décret2002-1432", "@sens": "cible", "@cidtexte": "JORFTEXT000000782765", "@nortexte": "BUDF0220198D", "@numtexte": "2002-1432", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-09" }, { "@id": "JORFTEXT000000233707", "#text": "Décret2002-1444", "@sens": "cible", "@cidtexte": "JORFTEXT000000233707", "@nortexte": "JUSB0210578D", "@numtexte": "2002-1444", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-12" }, { "@id": "LEGIARTI000006215911", "@num": "3", "#text": "Décret n°2002-1503 du 23 décembre 2002 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000783634", "@nortexte": "ECOT0200246D", "@numtexte": "2002-1503", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-23" }, { "@id": "LEGIARTI000006215912", "@num": "3", "#text": "Décret n°2002-1503 du 23 décembre 2002 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000783634", "@nortexte": "ECOT0200246D", "@numtexte": "2002-1503", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-23" }, { "@id": "LEGIARTI000006215913", "@num": "4", "#text": "Décret n°2002-1503 du 23 décembre 2002 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000783634", "@nortexte": "ECOT0200246D", "@numtexte": "2002-1503", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-23" }, { "@id": "JORFTEXT000000783634", "#text": "Décret2002-1503", "@sens": "cible", "@cidtexte": "JORFTEXT000000783634", "@nortexte": "ECOT0200246D", "@numtexte": "2002-1503", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-23" }, { "@id": "LEGITEXT000005633741", "#text": "Décret n°2002-1523 du 24 décembre 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000234302", "@nortexte": "INTB0200301D", "@numtexte": "2002-1523", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-24" }, { "@id": "LEGIARTI000006216005", "@num": "1", "#text": "Décret n°2002-1523 du 24 décembre 2002 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000234302", "@nortexte": "INTB0200301D", "@numtexte": "2002-1523", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-24" }, { "@id": "LEGIARTI000006216006", "@num": "2", "#text": "Décret n°2002-1523 du 24 décembre 2002 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000234302", "@nortexte": "INTB0200301D", "@numtexte": "2002-1523", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-24" }, { "@id": "LEGIARTI000006216007", "@num": "3", "#text": "Décret n°2002-1523 du 24 décembre 2002 - art. 3 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000234302", "@nortexte": "INTB0200301D", "@numtexte": "2002-1523", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-24" }, { "@id": "LEGIARTI000006216008", "@num": "4", "#text": "Décret n°2002-1523 du 24 décembre 2002 - art. 4 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000234302", "@nortexte": "INTB0200301D", "@numtexte": "2002-1523", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-24" }, { "@id": "LEGIARTI000006216009", "@num": "5", "#text": "Décret n°2002-1523 du 24 décembre 2002 - art. 5 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000234302", "@nortexte": "INTB0200301D", "@numtexte": "2002-1523", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-24" }, { "@id": "JORFTEXT000000234302", "#text": "Décret2002-1523", "@sens": "cible", "@cidtexte": "JORFTEXT000000234302", "@nortexte": "INTB0200301D", "@numtexte": "2002-1523", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-24" }, { "@id": "LEGITEXT000005633773", "#text": "Décret n°2002-1548 du 24 décembre 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000235036", "@nortexte": "INTB0200299D", "@numtexte": "2002-1548", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-24" }, { "@id": "LEGIARTI000006216185", "@num": "3", "#text": "Décret n°2002-1548 du 24 décembre 2002 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000235036", "@nortexte": "INTB0200299D", "@numtexte": "2002-1548", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-24" }, { "@id": "LEGIARTI000006216189", "@num": "7", "#text": "Décret n°2002-1548 du 24 décembre 2002 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000235036", "@nortexte": "INTB0200299D", "@numtexte": "2002-1548", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-24" }, { "@id": "LEGIARTI000006216190", "@num": "8", "#text": "Décret n°2002-1548 du 24 décembre 2002 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000235036", "@nortexte": "INTB0200299D", "@numtexte": "2002-1548", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-24" }, { "@id": "LEGIARTI000006216191", "@num": "9", "#text": "Décret n°2002-1548 du 24 décembre 2002 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000235036", "@nortexte": "INTB0200299D", "@numtexte": "2002-1548", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-24" }, { "@id": "JORFTEXT000000235036", "#text": "Décret2002-1548", "@sens": "cible", "@cidtexte": "JORFTEXT000000235036", "@nortexte": "INTB0200299D", "@numtexte": "2002-1548", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-24" }, { "@id": "JORFTEXT000000417157", "#text": "Décret2002-1549", "@sens": "cible", "@cidtexte": "JORFTEXT000000417157", "@nortexte": "INTB0200300D", "@numtexte": "2002-1549", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-24" }, { "@id": "JORFTEXT000000418254", "#text": "Décret2002-1560", "@sens": "cible", "@cidtexte": "JORFTEXT000000418254", "@nortexte": "BUDF0224214D", "@numtexte": "2002-1560", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-24" }, { "@id": "JORFTEXT000000234115", "#text": "Décret2002-1573", "@sens": "cible", "@cidtexte": "JORFTEXT000000234115", "@nortexte": "AGRS0202250D", "@numtexte": "2002-1573", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-24" }, { "@id": "JORFTEXT000000781906", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321582", "@num": "14", "#text": "Loi - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFARTI000001311104", "#text": "Loi - art. 14, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321462", "@num": "44", "#text": "Loi - art. 44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000235470", "#text": "Décret2003-154", "@sens": "cible", "@cidtexte": "JORFTEXT000000235470", "@nortexte": "EQUU0300014D", "@numtexte": "2003-154", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-02-24" }, { "@id": "LEGIARTI000006217692", "@num": "1", "#text": "Arrêté du 10 mars 2003 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000600772", "@nortexte": "ECOP0300042A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-03-10" }, { "@id": "LEGIARTI000006217691", "@num": "1", "#text": "Arrêté du 10 mars 2003 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000600772", "@nortexte": "ECOP0300042A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-03-10" }, { "@id": "LEGIARTI000006217693", "@num": "1", "#text": "Arrêté du 10 mars 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000600772", "@nortexte": "ECOP0300042A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-03-10" }, { "@id": "JORFTEXT000000417878", "#text": "Décret2003-262", "@sens": "cible", "@cidtexte": "JORFTEXT000000417878", "@nortexte": "ECOF0220205D", "@numtexte": "2003-262", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-17" }, { "@id": "JORFTEXT000000237135", "#text": "Décret2003-406", "@sens": "cible", "@cidtexte": "JORFTEXT000000237135", "@nortexte": "AGRE0300314D", "@numtexte": "2003-406", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-05-02" }, { "@id": "JORFTEXT000000428979", "#text": "LOI2003-710", "@sens": "cible", "@cidtexte": "JORFTEXT000000428979", "@nortexte": "VILX0300056L", "@numtexte": "2003-710", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "JORFTEXT000000796894", "#text": "Décret2003-966", "@sens": "cible", "@cidtexte": "JORFTEXT000000796894", "@nortexte": "DOMA0300015D", "@numtexte": "2003-966", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-10-08" }, { "@id": "JORFTEXT000000249383", "#text": "Décret2003-1027", "@sens": "cible", "@cidtexte": "JORFTEXT000000249383", "@nortexte": "INTB0300259D", "@numtexte": "2003-1027", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-10-23" }, { "@id": "JORFTEXT000000233067", "#text": "Décret2004-76", "@sens": "cible", "@cidtexte": "JORFTEXT000000233067", "@nortexte": "BUDF0300012D", "@numtexte": "2004-76", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-20" }, { "@id": "JORFTEXT000000621569", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000621569", "@nortexte": "ECOJ0400001A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-05-21" }, { "@id": "LEGITEXT000005788261", "#text": "Décret n°2004-565 du 17 juin 2004", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401266", "@num": "1", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401278", "@num": "10", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401279", "@num": "11", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401280", "@num": "12", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401281", "@num": "13", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 13 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401282", "@num": "13", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401283", "@num": "14", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401284", "@num": "15", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401285", "@num": "16", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401287", "@num": "17", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401288", "@num": "18", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401289", "@num": "19", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401267", "@num": "2", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401290", "@num": "20", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401290", "@num": "20", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000045515637", "@num": "20", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401291", "@num": "21", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401291", "@num": "21", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401292", "@num": "22", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401292", "@num": "22", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401293", "@num": "23", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401268", "@num": "3", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401269", "@num": "4", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401270", "@num": "5", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401271", "@num": "6", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401272", "@num": "7", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401273", "@num": "7", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401275", "@num": "8", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401276", "@num": "8", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401277", "@num": "9", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "JORFTEXT000000438902", "#text": "Décret2004-565", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "JORFTEXT000000250580", "#text": "Décret2004-609", "@sens": "cible", "@cidtexte": "JORFTEXT000000250580", "@nortexte": "PRMX0400077D", "@numtexte": "2004-609", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-25" }, { "@id": "JORFTEXT000000250161", "#text": "Décret2004-641", "@sens": "cible", "@cidtexte": "JORFTEXT000000250161", "@nortexte": "SOCX0400047D", "@numtexte": "2004-641", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-01" }, { "@id": "JORFTEXT000000436351", "#text": "Décret2004-652", "@sens": "cible", "@cidtexte": "JORFTEXT000000436351", "@nortexte": "SANG0421847D", "@numtexte": "2004-652", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-02" }, { "@id": "LEGIARTI000006399774", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399778", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399775", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399777", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399776", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399779", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "JORFTEXT000000627066", "#text": "Décret2004-943", "@sens": "cible", "@cidtexte": "JORFTEXT000000627066", "@nortexte": "SOCX0400102D", "@numtexte": "2004-943", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-09-02" }, { "@id": "JORFTEXT000000627401", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000627401", "@nortexte": "ECOF0400045A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-09-07" }, { "@id": "JORFTEXT000000254335", "#text": "Décret2004-1087", "@sens": "cible", "@cidtexte": "JORFTEXT000000254335", "@nortexte": "SOCX0400101D", "@numtexte": "2004-1087", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-14" }, { "@id": "JORFTEXT000000423964", "#text": "Décret2004-1401", "@sens": "cible", "@cidtexte": "JORFTEXT000000423964", "@nortexte": "ECOF0426172D", "@numtexte": "2004-1401", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-20" }, { "@id": "LEGIARTI000006658511", "@num": "87", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 87 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGIARTI000006658510", "@num": "87", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 87 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGIARTI000006658512", "@num": "87", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 87 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "JORFTEXT000000790414", "#text": "Décret2005-86", "@sens": "cible", "@cidtexte": "JORFTEXT000000790414", "@nortexte": "INTB0500028D", "@numtexte": "2005-86", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-02-03" }, { "@id": "LEGIARTI000006248540", "@num": "3", "#text": "Décret n°2005-1792 du 30 décembre 2005 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000636267", "@nortexte": "ECOP0500973D", "@numtexte": "2005-1792", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-30" }, { "@id": "JORFTEXT000000636267", "#text": "Décret2005-1792", "@sens": "cible", "@cidtexte": "JORFTEXT000000636267", "@nortexte": "ECOP0500973D", "@numtexte": "2005-1792", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322845", "@num": "100", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 100 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGITEXT000019271079", "#text": "Décret n°2008-750\n du 29 juillet 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019269959", "@nortexte": "JUSK0810521D", "@numtexte": "2008-750", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-07-29" }, { "@id": "JORFTEXT000019269959", "#text": "Décret n°2008-750 du 29 juillet 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019269959", "@nortexte": "JUSK0810521D", "@numtexte": "2008-750", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-07-29" }, { "@id": "JORFTEXT000019269959", "#text": "Décret n°2008-750 du 29 juillet 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019269959", "@nortexte": "JUSK0810521D", "@numtexte": "2008-750", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-07-29" }, { "@id": "LEGITEXT000019954725", "#text": "Décret n°2008-1348\n du 18 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019951795", "@nortexte": "BCFS0825385D", "@numtexte": "2008-1348", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-18" }, { "@id": "JORFTEXT000019951795", "#text": "Décret n°2008-1348 du 18 décembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019951795", "@nortexte": "BCFS0825385D", "@numtexte": "2008-1348", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-18" }, { "@id": "JORFTEXT000019951795", "#text": "Décret n°2008-1348 du 18 décembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019951795", "@nortexte": "BCFS0825385D", "@numtexte": "2008-1348", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-18" }, { "@id": "LEGITEXT000023183192", "#text": "Décret n°2010-1505\n du 7 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023182563", "@nortexte": "BCRP1028615D", "@numtexte": "2010-1505", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-07" }, { "@id": "JORFTEXT000023182563", "#text": "Décret n°2010-1505 du 7 décembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023182563", "@nortexte": "BCRP1028615D", "@numtexte": "2010-1505", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-07" }, { "@id": "JORFTEXT000023182563", "#text": "Décret n°2010-1505 du 7 décembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023182563", "@nortexte": "BCRP1028615D", "@numtexte": "2010-1505", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-07" }, { "@id": "JORFTEXT000023418405", "#text": "Arrêt du 22 décembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023418405", "@nortexte": "CDBX1100598X", "@typelien": "CITATION", "@naturetexte": "ARRET", "@datesignatexte": "2010-12-22" }, { "@id": "LEGITEXT000026602558", "#text": "Décret n°2012-1246\n du 7 novembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "JORFTEXT000026597003", "#text": "Décret n°2012-1246 du 7 novembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "JORFTEXT000026597003", "#text": "Décret n°2012-1246 du 7 novembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGITEXT000027010064", "#text": "Décret n°2013-107\n du 29 janvier 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027009110", "@nortexte": "BUDS1020150D", "@numtexte": "2013-107", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-01-29" }, { "@id": "JORFTEXT000027009110", "#text": "Décret n°2013-107 du 29 janvier 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027009110", "@nortexte": "BUDS1020150D", "@numtexte": "2013-107", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-01-29" }, { "@id": "LEGITEXT000027297075", "#text": "Décret n°2013-306\n du 11 avril 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027296607", "@nortexte": "AGRT1306759D", "@numtexte": "2013-306", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-04-11" }, { "@id": "JORFTEXT000027296607", "#text": "Décret n°2013-306 du 11 avril 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027296607", "@nortexte": "AGRT1306759D", "@numtexte": "2013-306", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-04-11" }, { "@id": "JORFTEXT000029879396", "#text": "DÉCISION n°2014-431 QPC du 28 novembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029879396", "@nortexte": "CSCX1429179S", "@numtexte": "2014-431 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2014-11-28" }, { "@id": "LEGITEXT000030860420", "#text": "ARRÊTÉ du 1er juillet 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030857854", "@nortexte": "FCPE1514598A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-07-01" }, { "@id": "JORFTEXT000030857854", "#text": "ARRÊTÉ du 1er juillet 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030857854", "@nortexte": "FCPE1514598A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-07-01" }, { "@id": "JORFARTI000030921573", "#text": "DÉCISION n°2015-256 L du 21 juillet 2015 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030921572", "@nortexte": "CSCX1517908S", "@numtexte": "2015-256 L", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2015-07-21" }, { "@id": "LEGITEXT000031475115", "#text": "DÉCRET n°2015-1469 du 13 novembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031472564", "@nortexte": "PRMX1522920D", "@numtexte": "2015-1469", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-11-13" }, { "@id": "JORFTEXT000031472564", "#text": "DÉCRET n°2015-1469 du 13 novembre 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031472564", "@nortexte": "PRMX1522920D", "@numtexte": "2015-1469", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-11-13" }, { "@id": "LEGITEXT000036664530", "#text": "Arrêté du 28 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033511474", "@nortexte": "ECFZ1628616A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-28" }, { "@id": "JORFTEXT000033511474", "#text": "Arrêté du 28 novembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033511474", "@nortexte": "ECFZ1628616A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-28" }, { "@id": "JORFTEXT000035780645", "#text": "Arrêté du 2 octobre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035780645", "@nortexte": "CPAZ1726776A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-10-02" }, { "@id": "LEGITEXT000036655762", "#text": "Arrêté du 22 février 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036650582", "@nortexte": "CPAZ1803883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-22" }, { "@id": "JORFTEXT000036650582", "#text": "Arrêté du 22 février 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036650582", "@nortexte": "CPAZ1803883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-22" }, { "@id": "LEGITEXT000036872079", "#text": "Arrêté du 25 avril 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036868966", "@nortexte": "CPAZ1810628A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-04-25" }, { "@id": "JORFTEXT000036868966", "#text": "Arrêté du 25 avril 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036868966", "@nortexte": "CPAZ1810628A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-04-25" }, { "@id": "JORFTEXT000037252650", "#text": "Arrêté du 24 juillet 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037252650", "@nortexte": "CPAZ1819849A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-24" }, { "@id": "JORFTEXT000037301794", "#text": "Arrêté du 1er août 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037301794", "@nortexte": "CPAZ1819869A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-08-01" }, { "@id": "JORFTEXT000037808970", "#text": "Arrêté du 23 novembre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037808970", "@nortexte": "CPAZ1831603A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-23" }, { "@id": "JORFARTI000039384851", "#text": "Décision n°2019-813 QPC du 15 novembre 2019 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000039384850", "@nortexte": "CSCX1932873S", "@numtexte": "2019-813 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2019-11-15" }, { "@id": "LEGITEXT000041613599", "#text": "Arrêté du 13 février 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041606379", "@nortexte": "CPAZ2003860A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-13" }, { "@id": "JORFTEXT000041606379", "#text": "Arrêté du 13 février 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000041606379", "@nortexte": "CPAZ2003860A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-13" }, { "@id": "JORFTEXT000043931401", "#text": "Arrêté du 28 juillet 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000043931401", "@nortexte": "CCPZ2121984A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-28" }, { "@id": "JORFTEXT000043931409", "#text": "Arrêté du 28 juillet 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000043931409", "@nortexte": "CCPZ2122010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-28" }, { "@id": "LEGITEXT000050745032", "#text": "Arrêté du 8 décembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044501526", "@nortexte": "CCPZ2134972A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-08" }, { "@id": "JORFTEXT000044501526", "#text": "Arrêté du 8 décembre 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000044501526", "@nortexte": "CCPZ2134972A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-08" }, { "@id": "LEGITEXT000045291353", "#text": "Arrêté du 28 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045288123", "@nortexte": "CCPZ2206139A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-28" }, { "@id": "JORFTEXT000045288123", "#text": "Arrêté du 28 février 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045288123", "@nortexte": "CCPZ2206139A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-28" }, { "@id": "LEGITEXT000046078011", "#text": "Arrêté du 19 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046076781", "@nortexte": "ECOZ2220308A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-07-19" }, { "@id": "JORFTEXT000046076781", "#text": "Arrêté du 19 juillet 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046076781", "@nortexte": "ECOZ2220308A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-07-19" }, { "@id": "JORFTEXT000046221530", "#text": "Arrêté du 1er août 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046221530", "@nortexte": "SPRS2222947A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-01" }, { "@id": "JORFTEXT000047340915", "#text": "Arrêté du 22 mars 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047340915", "@nortexte": "ECOZ2305505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-22" }, { "@id": "LEGITEXT000047863087", "#text": "Arrêté du 19 juillet 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047862287", "@nortexte": "ECOZ2319285A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-19" }, { "@id": "JORFTEXT000047862287", "#text": "Arrêté du 19 juillet 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047862287", "@nortexte": "ECOZ2319285A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-19" }, { "@id": "LEGITEXT000048401529", "#text": "Arrêté du 13 novembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048401077", "@nortexte": "ECOE2327067A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-11-13" }, { "@id": "JORFTEXT000048401077", "#text": "Arrêté du 13 novembre 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000048401077", "@nortexte": "ECOE2327067A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-11-13" }, { "@id": "LEGITEXT000048652212", "#text": "Arrêté du 4 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048604268", "@nortexte": "ECOZ2330723A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-04" }, { "@id": "JORFTEXT000048604268", "#text": "Arrêté du 4 décembre 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000048604268", "@nortexte": "ECOZ2330723A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-04" }, { "@id": "JORFTEXT000048706420", "#text": "Arrêté du 27 décembre 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000048706420", "@nortexte": "ECOZ2335390A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-27" }, { "@id": "JORFTEXT000049224129", "#text": "Arrêté du 21 février 2024", "@sens": "cible", "@cidtexte": "JORFTEXT000049224129", "@nortexte": "TSSS2405355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-02-21" }, { "@id": "LEGITEXT000049228474", "#text": "Arrêté du 21 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049224129", "@nortexte": "TSSS2405355A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-02-21" }, { "@id": "JORFTEXT000049282948", "#text": "Arrêté du 13 mars 2024", "@sens": "cible", "@cidtexte": "JORFTEXT000049282948", "@nortexte": "ECOZ2405799A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-13" }, { "@id": "LEGITEXT000049284122", "#text": "Arrêté du 13 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049282948", "@nortexte": "ECOZ2405799A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-13" }, { "@id": "JORFTEXT000049283038", "#text": "Arrêté du 14 mars 2024", "@sens": "cible", "@cidtexte": "JORFTEXT000049283038", "@nortexte": "ECOZ2406798A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-14" }, { "@id": "LEGITEXT000049284132", "#text": "Arrêté du 14 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049283038", "@nortexte": "ECOZ2406798A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-14" }, { "@id": "JORFTEXT000049907988", "#text": "Arrêté du 5 juillet 2024", "@sens": "cible", "@cidtexte": "JORFTEXT000049907988", "@nortexte": "ECOZ2418557A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-05" }, { "@id": "JORFTEXT000050733520", "#text": "Arrêté du 3 décembre 2024", "@sens": "cible", "@cidtexte": "JORFTEXT000050733520", "@nortexte": "BCPZ2431271A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-03" }, { "@id": "LEGITEXT000050744875", "#text": "Arrêté du 3 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733520", "@nortexte": "BCPZ2431271A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-03" }, { "@id": "LEGIARTI000006312214", "@num": "1599 F", "#text": "CODE GENERAL DES IAbPOTS, CGI. - art. 1599 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312214", "@num": "1599 F", "#text": "CODE GENERAL DES IAbPOTS, CGI. - art. 1599 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298228", "@num": "46 quater-0 V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 V (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301140", "@num": "170 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 170 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302645", "@num": "102 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 102 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307246", "@num": "112", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 112 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307252", "@num": "115", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 115 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307285", "@num": "120", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 120 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307289", "@num": "121", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305977", "@num": "1383 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1383 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312063", "@num": "1384 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1384 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312064", "@num": "1384 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1384 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312069", "@num": "1384 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306040", "@num": "1391 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1391 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306118", "@num": "1417", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306181", "@num": "1466 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302222", "@num": "15 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 15 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302810", "@num": "150 U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017923851", "@num": "150 U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302717", "@num": "150-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302745", "@num": "150-0 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306274", "@num": "1518 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1518 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306274", "@num": "1518 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1518 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307981", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307980", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306395", "@num": "1594 F quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594 F quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306396", "@num": "1594 F quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594 F quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306378", "@num": "1594-0 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306544", "@num": "1600", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308043", "@num": "163 quinquies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303017", "@num": "163 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306919", "@num": "1647-00 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647-00 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312672", "@num": "1663", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1663 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312746", "@num": "1664", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1664 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312763", "@num": "1668", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1668 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313514", "@num": "1668 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1668 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313521", "@num": "1668 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1668 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314317", "@num": "1679 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1679 bis A (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313574", "@num": "1681 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313580", "@num": "1681 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313637", "@num": "1698 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1698 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313637", "@num": "1698 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1698 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308221", "@num": "170", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 170 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313713", "@num": "1734 ter A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1734 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313052", "@num": "1761", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1761 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313788", "@num": "1762", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313134", "@num": "1787", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1787 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308313", "@num": "196 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 196 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308345", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303233", "@num": "199 decies E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 decies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303175", "@num": "199 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303139", "@num": "199 terdecies-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 terdecies-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303139", "@num": "199 terdecies-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 terdecies-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314775", "@num": "200", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 200 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303334", "@num": "200 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 200 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303334", "@num": "200 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 200 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303346", "@num": "200 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 200 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303346", "@num": "200 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 200 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303352", "@num": "200 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 200 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308492", "@num": "206", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 206 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308092", "@num": "209", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303473", "@num": "210 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 210 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303475", "@num": "210 B bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 210 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303485", "@num": "210 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 210 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303466", "@num": "210-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 210-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308727", "@num": "220 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303618", "@num": "223 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303648", "@num": "223 I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303648", "@num": "223 I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308792", "@num": "223 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308792", "@num": "223 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314640", "@num": "231 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303817", "@num": "234 duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 234 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303737", "@num": "234 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 234 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309320", "@num": "257", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 257 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309321", "@num": "257", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309377", "@num": "261", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304345", "@num": "278 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 278 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304358", "@num": "278 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 278 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304359", "@num": "278 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 278 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014224", "@num": "278 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 278 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304364", "@num": "279-0 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 279-0 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304364", "@num": "279-0 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 279-0 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309537", "@num": "287", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 287 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309605", "@num": "298", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304679", "@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": "LEGIARTI000006309692", "@num": "302 bis K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304633", "@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": "LEGIARTI000006304653", "@num": "302 septies A ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 septies A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307496", "@num": "31", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307496", "@num": "31", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314092", "@num": "32", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 32 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307529", "@num": "35 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 35 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307550", "@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": "LEGIARTI000006307550", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302290", "@num": "39 AB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 AB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302290", "@num": "39 AB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 AB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302316", "@num": "39 AH", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 AH (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302330", "@num": "39 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307686", "@num": "39 duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309864", "@num": "407", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 407 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302416", "@num": "44 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 44 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302442", "@num": "50-0", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 50-0 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302495", "@num": "72 D bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 D bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305386", "@num": "764 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 764 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302539", "@num": "80", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302558", "@num": "80 terdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310458", "@num": "809", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 809 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307838", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310473", "@num": "810", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 810 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310473", "@num": "810", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 810 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305519", "@num": "817 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 817 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307115", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302628", "@num": "92 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302630", "@num": "93 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307193", "@num": "93 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305653", "@num": "962 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 962 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832842", "@num": "Annexe à l'article R422-1", "#text": "Code de la construction et de l'habitation. - art. Annexe à l'article R422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832844", "@num": "Annexe à l'article R422-6", "#text": "Code de la construction et de l'habitation. - art. Annexe à l'article R422-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825588", "@num": "L421-1", "#text": "Code de la construction et de l'habitation. - art. L421-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825589", "@num": "L421-1", "#text": "Code de la construction et de l'habitation. - art. L421-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825206", "@num": "L421-3", "#text": "Code de la construction et de l'habitation. - art. L421-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825207", "@num": "L421-3", "#text": "Code de la construction et de l'habitation. - art. L421-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825594", "@num": "L421-4", "#text": "Code de la construction et de l'habitation. - art. L421-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825610", "@num": "L422-2", "#text": "Code de la construction et de l'habitation. - art. L422-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825608", "@num": "L422-2", "#text": "Code de la construction et de l'habitation. - art. L422-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825607", "@num": "L422-2", "#text": "Code de la construction et de l'habitation. - art. L422-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825609", "@num": "L422-2", "#text": "Code de la construction et de l'habitation. - art. L422-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825620", "@num": "L422-3", "#text": "Code de la construction et de l'habitation. - art. L422-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825619", "@num": "L422-3", "#text": "Code de la construction et de l'habitation. - art. L422-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825621", "@num": "L422-3", "#text": "Code de la construction et de l'habitation. - art. L422-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825622", "@num": "L422-3", "#text": "Code de la construction et de l'habitation. - art. L422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825294", "@num": "L423-1-1", "#text": "Code de la construction et de l'habitation. - art. L423-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825295", "@num": "L423-1-1", "#text": "Code de la construction et de l'habitation. - art. L423-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825446", "@num": "L442-9", "#text": "Code de la construction et de l'habitation. - art. L442-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899870", "@num": "R*421-4", "#text": "Code de la construction et de l'habitation. - art. R*421-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899871", "@num": "R*421-4", "#text": "Code de la construction et de l'habitation. - art. R*421-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899937", "@num": "R*421-51", "#text": "Code de la construction et de l'habitation. - art. R*421-51 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898517", "@num": "R331-20", "#text": "Code de la construction et de l'habitation. - art. R331-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898518", "@num": "R331-20", "#text": "Code de la construction et de l'habitation. - art. R331-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006897681", "@num": "R353-92", "#text": "Code de la construction et de l'habitation. - art. R353-92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898099", "@num": "R372-23", "#text": "Code de la construction et de l'habitation. - art. R372-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389632", "@num": "L1613-1", "#text": "Code général des collectivités territoriales - art. L1613-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390631", "@num": "L2333-31", "#text": "Code général des collectivités territoriales - art. L2333-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390633", "@num": "L2333-32", "#text": "Code général des collectivités territoriales - art. L2333-32 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390634", "@num": "L2333-33", "#text": "Code général des collectivités territoriales - art. L2333-33 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390636", "@num": "L2333-34", "#text": "Code général des collectivités territoriales - art. L2333-34 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390642", "@num": "L2333-37", "#text": "Code général des collectivités territoriales - art. L2333-37 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390651", "@num": "L2333-42", "#text": "Code général des collectivités territoriales - art. L2333-42 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390656", "@num": "L2333-44", "#text": "Code général des collectivités territoriales - art. L2333-44 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390661", "@num": "L2333-47", "#text": "Code général des collectivités territoriales - art. L2333-47 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390662", "@num": "L2333-48", "#text": "Code général des collectivités territoriales - art. L2333-48 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390752", "@num": "L2334-1", "#text": "Code général des collectivités territoriales - art. L2334-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390889", "@num": "L2334-34", "#text": "Code général des collectivités territoriales - art. L2334-34 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392890", "@num": "L5211-29", "#text": "Code général des collectivités territoriales - art. L5211-29 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392911", "@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": "LEGIARTI000006649855", "@num": "L214-36", "#text": "Code monétaire et financier - art. L214-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585573", "@num": "L732-35", "#text": "Code rural - art. L732-35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585504", "@num": "L732-8", "#text": "Code rural - art. L732-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315201", "@num": "L106", "#text": "Livre des procédures fiscales - art. L106 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315826", "@num": "L107", "#text": "Livre des procédures fiscales - art. L107 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315392", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315392", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316045", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316045", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "LOI n° 2001-1275 du 28 décembre 2001", "MCS_TXT": { "MC": [ "LFI 2002", "FINANCES", "EQUILIBRE FINANCIER", "RESSOURCE", "IMPOT", "REVENU", "MESURE FISCALE", "FISCALITE", "PRODUIT", "PERCEPTION", "ETAT", "COLLECTIVITE TERRITORIALE", "AFFECTATION", "ETABLISSEMENT PUBLIC", "CODE GENERAL DES IMPOTS", "CGI", "CODE GENERAL DES COLLECTIVITES TERRITORIALES", "CGCT", "CODE DE LA CONSTRUCTION ET DE L'HABITATION", "CCH", "LIVRE DES PROCEDURES FISCALES", "CODE DES DOUANES", "CODE MONETAIRE ET FINANCIER", "CMF", "CODE RURAL", "CODE DE L'ENVIRONNEMENT", "CODE GENERAL DES COLLECTIVITES LOCALES", "CODE DE LA SECURITE SOCIALE", "CSS", "CODE DES PENSIONS MILITAIRES D'INVALIDITE ET DES VICTIMES DE LA GUERRE", "CODE DU TRAVAIL", "CODE DE LA SANTE PUBLIQUE", "CSP", "CODE DU COMMERCE", "AIDE", "SERVICE", "MOYEN", "OPERATION", "BUDGET", "BUDGET GENERAL", "CHARGE", "AFFECTATION SPECIALE", "TEMPORAIRE", "AGRICULTURE", "PECHE", "ANCIEN COMBATTANT", "EDUCATION NATIONALE", "ECONOMIE", "INDUSTRIE", "EMPLOI", "SOLIDARITE", "EQUIPEMENT", "TRANSPORT", "LOGEMENT", "JUSTICE", "PREMIER MINISTRE", "COMPTE D'AVANCE", "BUDGET ANNEXE", "PROJET", "CHEQUE-VACANCES", "COMITE DES NORMES DE COMPTABILITE PUBLIQUE", "COMITE CONSULTATIF", "CREATION", "COMPETENCE", "COMPOSITION", "PRESIDENT", "MODE DE NOMINATION", "PROJET DE LOI" ] }, "TITREFULL": "LOI n° 2001-1275 du 28 décembre 2001 de finances pour 2002 (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000592233", "NOR": "ECOX0100125L", "NUM": "2001-1275", "DATE_PUBLI": "2001-12-29", "DATE_TEXTE": "2001-12-28", "NUM_PARUTION": 302, "NUM_SEQUENCE": 1, "ORIGINE_PUBLI": "JORF n°302 du 29 décembre 2001", "PAGE_DEB_PUBLI": 21074, "PAGE_FIN_PUBLI": 21133 } }, "META_COMMUN": { "ID": "JORFTEXT000000592233", "URL": "texte/version/JORF/TEXT/00/00/00/59/22/JORFTEXT000000592233.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LS0011275" } }, "VISAS": { "CONTENU": "

L'Assemblée nationale et le Sénat ont délibéré,

L'Assemblée nationale a adopté,

Vu la décision du Conseil constitutionnel no 2001-456 DC en date du 27 décembre 2001,\n

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

PREMIERE PARTIE

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

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": "JORFTEXT000000592233", "cible": true, "cidtexte": "JORFTEXT000000592233", "id": "LEGIARTI000006321205", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006321205", "liens_entrants": true }

Article 79 AUTONOME VIGUEUR, en vigueur depuis le 29/12/2001 (LOI n° 2001-1275 du 28 décembre 2001 de finances pour 2002 (1))