{ "article": { "LEGIARTI000006321290": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2001-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006321290", "URL": "article/LEGI/ARTI/00/00/06/32/12/LEGIARTI000006321290.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJQXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000204809", "#text": "Loi 2000-596 2000-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000204809", "@nortexte": "JUSX9802720L", "@numtexte": "2000-596", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-06-30" }, { "@id": "JORFTEXT000000581002", "#text": "Loi 2001-1276 2001-12-28 Finances rectificative pour 2001 JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006307915", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303317", "@num": "199 octodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 octodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302939", "@num": "80 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084636", "@fin": "2999-01-01", "#text": "PREMIERE PARTIE : CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER.", "@debut": "2001-12-29" } ] }, "@cid": "JORFTEXT000000581002", "@nor": "ECOX0100145L", "@num": "2001-1276", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2001-1276 du 28 décembre 2001 de finances rectificative pour 2001 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000581002", "@c_titre_court": "LOI n° 2001-1276 du 28 décembre 2001" }, { "@fin": "2999-01-01", "#text": "Loi n° 2001-1276 du 28 décembre 2001 de Finances rectificative pour 2001 (1)", "@debut": "2001-12-29", "@id_txt": "LEGITEXT000005631931", "@c_titre_court": "Loi n° 2001-1276 du 28 décembre 2001" } ], "@date_publi": "2001-12-29", "@date_signature": "2001-12-28" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006321290", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2001-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. Paragraphes modificateurs.
\n
III. - Les dispositions des I et II s'appliquent aux jugements prononcés en application de la loi n° 2000-596 du 30 juin 2000 relative à la prestation compensatoire en matière de divorce.
" } }, "LEGIARTI000006302939": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "80 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302939", "URL": "article/LEGI/ARTI/00/00/06/30/29/LEGIARTI000006302939.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0080ADXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000581002", "#text": "Loi 2001-1276 2001-12-28 art. 2 III", "@sens": "source", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000042907661", "@num": "1133 ter", "#text": "Code général des impôts, CGI. - art. 1133 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006422754", "@num": "214", "#text": "Code civil - art. 214 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424001", "@num": "275-1", "#text": "Code civil - art. 275-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424014", "@num": "276", "#text": "Code civil - art. 276 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424052", "@num": "278", "#text": "Code civil - art. 278 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424267", "@num": "294", "#text": "Code civil - art. 294 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2001-01-19 5B-3-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-04-25 5B-9-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@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": "LEGIARTI000006716519", "@num": "6", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 6 (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": "LEGIARTI000006321290", "@num": "2", "#text": "Loi - art. 2 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197199", "@fin": "2999-01-01", "#text": "1 : Définition des revenus imposables", "@debut": "1978-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191575", "@fin": "2999-01-01", "#text": "V : Traitements, salaires, pensions et rentes viagères", "@debut": "1978-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006302936", "@fin": "1990-12-30", "@num": "80 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302937", "@fin": "2001-03-31", "@num": "80 quater", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302938", "@fin": "2001-12-29", "@num": "80 quater", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302939", "@fin": "2005-01-01", "@num": "80 quater", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302940", "@fin": "2014-05-30", "@num": "80 quater", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042419", "@fin": "2018-01-01", "@num": "80 quater", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817785", "@fin": "2020-12-31", "@num": "80 quater", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042907576", "@fin": "2999-01-01", "@num": "80 quater", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont soumises au même régime fiscal que les pensions alimentaires les versements de sommes d'argent mentionnés à l'article 275-1 du code civil lorsqu'ils sont effectués sur une période supérieure à douze mois à compter de la date à laquelle le jugement de divorce, que celui-ci résulte ou non d'une demande conjointe (1), est passé en force de chose jugée et les rentes versées en application des articles 276 ou 278 du même code (1), la rente prévue à l'article 294 du code civil dans la limite de 2 700 euros ainsi que la contribution aux charges du mariage définie à l'article 214 du code civil lorsque son versement résulte d'une décision de justice et que les époux font l'objet d'une imposition distincte.
\n
\n
(1) Ces dispositions s'appliquent aux jugements prononcés en application de la loi n° 2000-596 du 30 juin 2000 relative à la prestation compensatoire en matière de divorce.
\n
" } }, "LEGIARTI000006303317": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 octodecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303317", "URL": "article/LEGI/ARTI/00/00/06/30/33/LEGIARTI000006303317.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199CFXXXXXAC" } }, "NOTA": { "CONTENU": "
(1) Ces dispositions s'appliquent aux jugements prononcés en application de la loi n° 2000-596 du 30 juin 2000 relative à la prestation compensatoire en matière de divorce.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006321290", "@num": "2", "#text": "Loi - art. 2 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321343", "@num": "51", "#text": "Loi - art. 51 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000581002", "#text": "Loi 2001-1276 2001-12-28 art. 2 III", "@sens": "source", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423980", "@num": "274", "#text": "Code civil - art. 274 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423990", "@num": "275", "#text": "Code civil - art. 275 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424001", "@num": "275-1", "#text": "Code civil - art. 275-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2001-01-19 5B-3-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-04-25 5B-9-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191621", "@fin": "2999-01-01", "#text": "19° : Réduction d'impôt accordée au titre des prestations compensatoires réglées en capital ou par attribution d'un bien ou d'un droit", "@debut": "2001-03-31" } ] }, "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": "LEGIARTI000006303315", "@fin": "2001-03-31", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2000-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303316", "@fin": "2001-12-29", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303317", "@fin": "2005-01-01", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303318", "@fin": "2017-01-01", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033460775", "@fin": "2020-12-31", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042907654", "@fin": "2999-01-01", "@num": "199 octodecies", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les versements de sommes d'argent mentionnés au 1 de l'article 275 du code civil et à l'article 275-1 du même code, s'ils sont effectués sur une période au plus égale à douze mois à compter de la date à laquelle le jugement de divorce, que celui-ci résulte ou non d'une demande conjointe (1), est passé en force de chose jugée, ouvrent droit à une réduction d'impôt sur le revenu lorsqu'ils proviennent de personnes domiciliées en France au sens de l'article 4 B.
\n
La réduction d'impôt est égale à 25 % du montant des versements effectués conformément à la convention de divorce homologuée par le juge ou fixé par le jugement de divorce, en application de l'article 274 du code civil. Les sommes ouvrant droit à réduction d'impôt sont retenues dans la limite de 30 500 euros sur la période mentionnée au premier alinéa.
\n
Lorsque les versements sont répartis sur l'année au cours de laquelle le jugement de divorce que celui-ci résulte ou non d'une demande conjointe (1), est passé en force de chose jugée et l'année suivante, le montant ouvrant droit à réduction d'impôt au titre de la première année ne peut excéder le montant du plafond mentionné au deuxième alinéa multiplié par le rapport existant entre le montant des versements effectués au cours de l'année considérée et l'ensemble des versements que le débiteur de la prestation compensatoire s'est engagé à réaliser sur la période visée au premier alinéa.
\n
II. Les dispositions du I ne s'appliquent pas lorsque la prestation compensatoire est versée pour partie sous forme de rente.
\n
" } }, "LEGIARTI000006307915": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "156", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-05", "DATE_DEBUT": "2001-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006307915", "URL": "article/LEGI/ARTI/00/00/06/30/79/LEGIARTI000006307915.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0156AAXXXXXAW" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6, 151 septies, 8 quinquies, 53 A, 92, 1733, 31, 199 undecies, 199 undecies A, 150 ter, 150 octies, 150 nonies, 150 decies, 35, 199 sexdecies, 196 B, 83 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000880200", "#text": "Loi 65-557 1965-07-10", "@sens": "source", "@cidtexte": "JORFTEXT000000880200", "@numtexte": "65-557", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "LEGIARTI000006317002", "@num": "4", "#text": "Loi n° 76-1234 du 29 décembre 1976 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699569", "@numtexte": "76-1234", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000320197", "#text": "Loi 83-8 1983-01-07 art. 70", "@sens": "source", "@cidtexte": "JORFTEXT000000320197", "@numtexte": "83-8", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-07" }, { "@id": "LEGIARTI000006340126", "@num": "42", "#text": "Loi n°95-115 du 4 février 1995 - art. 42 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000006848682", "@num": "2", "#text": "Loi n°96-590 du 2 juillet 1996 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000743196", "@nortexte": "MCCX9500192L", "@numtexte": "96-590", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "JORFTEXT000000204809", "#text": "Loi 2000-596 2000-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000204809", "@nortexte": "JUSX9802720L", "@numtexte": "2000-596", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-06-30" }, { "@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": "LEGIARTI000006716519", "@num": "6", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 6 (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": "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": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "LEGIARTI000006321290", "@num": "2", "#text": "Loi - art. 2 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321320", "@num": "30", "#text": "Loi - 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Annexe 5 à l'article R. 143-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845537", "@num": "L143-2", "#text": "Code du patrimoine. - art. L143-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302199", "@num": "1 A", "#text": "Code général des impôts, CGI. - art. 1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464517", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468265", "@num": "155", "#text": "Code général des impôts, CGI. - art. 155 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099838", "@num": "156 bis", "#text": "Code général des impôts, CGI. - art. 156 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468289", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@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": "LEGIARTI000044981364", "@num": "1731 bis", "#text": "Code général des impôts, CGI. - art. 1731 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847534", "@num": "199 septvicies", "#text": "Code général des impôts, CGI. - art. 199 septvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861251", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051202349", "@num": "199 tricies", "#text": "Code général des impôts, CGI. - art. 199 tricies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051202835", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308450", "@num": "203", "#text": "Code général des impôts, CGI. - art. 203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847449", "@num": "239 nonies", "#text": "Code général des impôts, CGI. - art. 239 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215816", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203396", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220279", "@num": "244 quater J", "#text": "Code général des impôts, CGI. - art. 244 quater J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217460", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217146", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658310", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826350", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203023", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597401", "@num": "31", "#text": "Code général des impôts, CGI. - art. 31 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031753298", "@num": "31-0 bis", "#text": "Code général des impôts, CGI. - art. 31-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847610", "@num": "32", "#text": "Code général des impôts, CGI. - art. 32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046197457", "@num": "6", "#text": "Code général des impôts, CGI. - art. 6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017898955", "@num": "75 A", "#text": "Code général des impôts, CGI. - art. 75 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805310", "@num": "885 V bis", "#text": "Code général des impôts, CGI. - art. 885 V bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993664", "@num": "979", "#text": "Code général des impôts, CGI. - art. 979 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295229", "@num": "91 quinquies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047480561", "@num": "41 DO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296739", "@num": "43", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100817", "@num": "46-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047236613", "@num": "R732-6", "#text": "Code rural et de la pêche maritime - art. R732-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006422754", "@num": "214", "#text": "Code civil - art. 214 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424001", "@num": "275-1", "#text": "Code civil - art. 275-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424014", "@num": "276", "#text": "Code civil - art. 276 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424052", "@num": "278", "#text": "Code civil - art. 278 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424267", "@num": "294", "#text": "Code civil - art. 294 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006426345", "@num": "367", "#text": "Code civil - art. 367 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006429496", "@num": "605", "#text": "Code civil - art. 605 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070721", "#text": "Code civil 605, 205 à 211, 367, 275-1, 276, 278, 214, 294", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@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" }, { "@id": "LEGIARTI000006743501", "@num": "L612-13", "#text": "Code de la sécurité sociale. - art. L612-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743559", "@num": "L612-2", "#text": "Code de la sécurité sociale. - art. L612-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745123", "@num": "L815-3", "#text": "Code de la sécurité sociale. - art. L815-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792343", "@num": "L222-2", "#text": "Code de la mutualité - art. L222-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815452", "@num": "L313-1", "#text": "Code de l'urbanisme - art. L313-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815201", "@num": "L313-4-1", "#text": "Code de l'urbanisme - art. L313-4-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819204", "@num": "R421-40", "#text": "Code de l'urbanisme - art. R421-40 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074075", "#text": "Code de l'urbanisme R421-40, L313-1 à L313-3, L313-4-1, L313-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L752-1 à L752-21", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Instruction 1999-06-02 5B-12-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-11-26 5D-7-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-01-07 5B-2-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-01-07 5B-4-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-01-16 5B-7-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-01-17 5B-5-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-01-19 5B-3-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-01-22 5E-2-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-01-22 5B-2-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Réponse ministérielle 1999-06-23 5B-13-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "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": "LEGIARTI000048184286", "@fin": "1951-03-02", "@num": "156", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049341996", "@fin": "1954-08-15", "@num": "156", "@etat": "MODIFIE", "@debut": "1951-03-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000049489797", "@fin": "1954-08-15", "@num": "156", "@etat": "MODIFIE_MORT_NE", "@debut": "1954-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049511801", "@fin": "1955-05-08", "@num": "156", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049692565", "@fin": "1979-07-01", "@num": "156", "@etat": "MODIFIE", "@debut": "1955-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307893", "@fin": "1981-07-01", "@num": "156", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307894", "@fin": "1982-09-01", "@num": "156", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307895", "@fin": "1983-07-10", "@num": "156", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307896", "@fin": "1984-07-20", "@num": "156", "@etat": "MODIFIE", "@debut": "1983-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307897", "@fin": "1985-07-15", "@num": "156", "@etat": "MODIFIE", "@debut": "1983-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307898", "@fin": "1986-07-31", "@num": "156", "@etat": "MODIFIE", "@debut": "1985-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307899", "@fin": "1987-08-10", "@num": "156", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307900", "@fin": "1988-07-15", "@num": "156", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307901", "@fin": "1989-07-14", "@num": "156", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307902", "@fin": "1990-06-15", "@num": "156", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307903", "@fin": "1991-06-24", "@num": "156", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307904", "@fin": "1992-07-04", "@num": "156", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307905", "@fin": "1993-08-18", "@num": "156", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307906", "@fin": "1994-09-02", "@num": "156", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307907", "@fin": "1995-10-27", "@num": "156", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307908", "@fin": "1996-05-12", "@num": "156", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307909", "@fin": "1997-04-11", "@num": "156", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307910", "@fin": "1999-03-31", "@num": "156", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307911", "@fin": "2000-07-01", "@num": "156", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307912", "@fin": "2000-12-31", "@num": "156", "@etat": "MODIFIE", "@debut": "2000-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307913", "@fin": "2001-03-31", "@num": "156", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307914", "@fin": "2001-12-29", "@num": "156", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307915", "@fin": "2002-03-05", "@num": "156", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307916", "@fin": "2002-12-31", "@num": "156", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307917", "@fin": "2004-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307918", "@fin": "2003-12-31", "@num": "156", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307919", "@fin": "2005-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307920", "@fin": "2004-12-31", "@num": "156", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307921", "@fin": "2005-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307922", "@fin": "2005-08-03", "@num": "156", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307923", "@fin": "2006-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307924", "@fin": "2005-12-31", "@num": "156", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307925", "@fin": "2006-12-31", "@num": "156", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307926", "@fin": "2008-04-03", "@num": "156", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620069", "@fin": "2008-12-29", "@num": "156", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038469", "@fin": "2009-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058591", "@fin": "2009-04-10", "@num": "156", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549334", "@fin": "2010-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664481", "@fin": "2010-05-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200912", "@fin": "2010-05-08", "@num": "156", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334816", "@fin": "2011-06-12", "@num": "156", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188581", "@fin": "2012-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023371272", "@fin": "2012-05-07", "@num": "156", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842418", "@fin": "2014-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434700", "@fin": "2014-05-30", "@num": "156", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042272", "@fin": "2015-06-06", "@num": "156", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030700906", "@fin": "2016-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031818311", "@fin": "2016-06-13", "@num": "156", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701995", "@fin": "2016-12-31", "@num": "156", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033809215", "@fin": "2017-05-05", "@num": "156", "@etat": "MODIFIE", "@debut": "2016-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000031782092", "@fin": "2016-12-31", "@num": "156", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034597182", "@fin": "2018-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033844126", "@fin": "2018-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392429", "@fin": "2018-06-23", "@num": "156", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037099849", "@fin": "2018-11-25", "@num": "156", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037671023", "@fin": "2019-06-08", "@num": "156", "@etat": "MODIFIE", "@debut": "2018-11-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687665", "@fin": "2020-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990984", "@fin": "2020-07-25", "@num": "156", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042158976", "@fin": "2020-12-31", "@num": "156", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907584", "@fin": "2021-06-06", "@num": "156", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043615537", "@fin": "2021-06-12", "@num": "156", "@etat": "MODIFIE", "@debut": "2021-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662638", "@fin": "2022-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044991810", "@fin": "2022-05-07", "@num": "156", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765665", "@fin": "2022-12-03", "@num": "156", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046673952", "@fin": "2023-06-03", "@num": "156", "@etat": "MODIFIE", "@debut": "2022-12-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622626", "@fin": "2024-06-02", "@num": "156", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049641842", "@fin": "2024-08-08", "@num": "156", "@etat": "MODIFIE", "@debut": "2024-06-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050079659", "@fin": "2999-01-01", "@num": "156", "@etat": "VIGUEUR", "@debut": "2024-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'impôt sur le revenu est établi d'après le montant total du revenu net annuel dont dispose chaque foyer fiscal. Ce revenu net est déterminé eu égard aux propriétés et aux capitaux que possèdent les membres du foyer fiscal désignés aux 1 et 3 de l'article 6, aux professions qu'ils exercent, aux traitements, salaires, pensions et rentes viagères dont ils jouissent ainsi qu'aux bénéfices de toutes opérations lucratives auxquelles ils se livrent, sous déduction :
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I. du déficit constaté pour une année dans une catégorie de revenus ; si le revenu global n'est pas suffisant pour que l'imputation puisse être intégralement opérée, l'excédent du déficit est reporté successivement sur le revenu global des années suivantes jusqu'à la cinquième année inclusivement.
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Toutefois, n'est pas autorisée l'imputation :
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1° des déficits provenant d'exploitations agricoles lorsque le total des revenus nets d'autres sources excède 53360 euros ; ces déficits peuvent cependant être admis en déduction des bénéfices de même nature des années suivantes jusqu'à la cinquième inclusivement.
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1° bis des déficits provenant, directement ou indirectement, des activités relevant des bénéfices industriels ou commerciaux lorsque ces activités ne comportent pas la participation personnelle, continue et directe de l'un des membres du foyer fiscal à l'accomplissement des actes nécessaires à l'activité. Il en est ainsi, notamment, lorsque la gestion de l'activité est confiée en droit ou en fait à une personne qui n'est pas un membre du foyer fiscal par l'effet d'un mandat, d'un contrat de travail ou de toute autre convention. Les déficits non déductibles pour ces motifs peuvent cependant être imputés sur les bénéfices tirés d'activités de même nature exercées dans les mêmes conditions, durant la même année ou les cinq années suivantes. Ces modalités d'imputation sont applicables aux déficits réalisés par des personnes autres que les loueurs professionnels au sens du huitième alinéa de l'article 151 septies, louant directement ou indirectement des locaux d'habitation meublés ou destinés à être meublés.
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Toutefois, lorsque l'un des membres du foyer fiscal fait l'objet d'une procédure de liquidation judiciaire prévue par le titre II du livre VI du code de commerce à raison de l'activité génératrice des déficits mentionnés au premier alinéa, les dispositions du premier alinéa du I sont applicables au montant de ces déficits restant à reporter à la date d'ouverture de la procédure, à la condition que les éléments d'actif affectés à cette activité cessent définitivement d'appartenir, directement ou indirectement, à l'un des membres du foyer fiscal.
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Les dispositions du premier alinéa s'appliquent pour la détermination du revenu imposable au titre des années 1996 et suivantes aux déficits réalisés par les membres des copropriétés mentionnées à l'article 8 quinquies ainsi que par les personnes mentionnées à la dernière phrase du premier alinéa. Dans les autres cas, elles sont applicables au déficit ou à la fraction du déficit provenant d'activités créées, reprises, étendues ou adjointes à compter du 1er janvier 1996. Cette fraction est déterminée au moyen d'une comptabilité séparée retraçant les opérations propres à ces extensions ou adjonctions et qui donne lieu à la production des documents prévus à l'article 53 A ; à défaut, les modalités d'imputation prévues au premier alinéa s'appliquent à l'ensemble du déficit des activités.
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Les dispositions du premier alinéa s'appliquent également à la fraction du déficit des activités créées ou reprises avant le 1er janvier 1996 provenant des investissements réalisés à compter de cette date. Cette fraction est déterminée selon le rapport existant entre la somme des valeurs nettes comptables de ces investissements et la somme des valeurs nettes comptables de l'ensemble des éléments de l'actif immobilisé, y compris ces investissements. Les biens loués ou affectés à l'activité par l'effet de toute autre convention sont assimilés à des investissements pour l'application de ces dispositions.
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Les dispositions du premier alinéa ne sont pas applicables au déficit ou à la fraction de déficit provenant de l'exploitation :
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d'immeubles ayant fait l'objet avant le 1er janvier 1996 d'une déclaration d'ouverture de chantier prévue à l'article R. 421-40 du code de l'urbanisme et acquis par le contribuable, directement ou indirectement, dans les cinq ans de cette déclaration, lorsque les biens ou droits ainsi acquis n'ont pas été détenus directement ou indirectement par une personne physique ;
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- de biens meubles corporels acquis à l'état neuf, non encore livrés au 1er janvier 1996 et ayant donné lieu avant cette date à une commande accompagnée du versement d'acomptes au moins égaux à 50 p. 100 de leur prix ;
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2° Des déficits provenant d'activités non commerciales au sens de l'article 92, autres que ceux qui proviennent de l'exercice d'une profession libérale ou des charges et offices dont les titulaires n'ont pas la qualité de commerçants ; ces déficits peuvent cependant être imputés sur les bénéfices tirés d'activités semblables durant la même année ou les cinq années suivantes ;
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3° Des déficits fonciers, lesquels s'imputent exclusivement sur les revenus fonciers des dix années suivantes ; cette disposition n'est pas applicable aux propriétaires de monuments classés monuments historiques, inscrits à l'inventaire supplémentaire ou ayant fait l'objet d'un agrément ministériel ni aux nus-propriétaires pour le déficit foncier qui résulte des travaux qu'ils payent en application des dispositions de l'article 605 du code civil, lorsque le démembrement de propriété d'un immeuble bâti résulte de succession ou de donation entre vifs, effectuée sans charge ni condition et consentie entre parents jusqu'au quatrième degré inclusivement.
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Cette disposition n'est pas non plus applicable aux déficits provenant de dépenses autres que les intérêts d'emprunt effectuées sur des locaux d'habitation par leurs propriétaires et à leur initiative, ou à celle d'une collectivité publique ou d'un organisme chargé par elle de l'opération et répondant à des conditions fixées par décret, en vue de la restauration complète d'un immeuble bâti en application des articles L. 313-1 à L. 313-3 du code de l'urbanisme et payées à compter de la date de publication du plan de sauvegarde et de mise en valeur. Il en est de même, lorsque les travaux de restauration ont été déclarés d'utilité publique en application de l'article L. 313-4-1 du code de l'urbanisme, des déficits provenant des mêmes dépenses effectuées sur un immeuble situé dans un secteur sauvegardé, dès sa création dans les conditions prévues à l'article L. 313-1 du même code, ou dans une zone de protection du patrimoine architectural, urbain et paysager créée en application de l'article 70 de la loi n° 83-8 du 7 janvier 1983 modifiée relative à la répartition de compétences entre les communes, les départements, les régions et l'Etat. Les propriétaires prennent l'engagement de les louer nus, à usage de résidence principale du locataire, pendant une durée de six ans. La location doit prendre effet dans les douze mois qui suivent la date d'achèvement des travaux de restauration.
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Ce dispositif s'applique dans les mêmes conditions lorsque les locaux d'habitation sont la propriété d'une société non soumise à l'impôt sur les sociétés si les associés conservent les titres pendant six ans.
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Le revenu global de l'année au cours de laquelle l'engagement ou les conditions de la location ne sont pas respectés est majoré du montant des déficits indûment imputés. Ces déficits constituent une insuffisance de déclaration pour l'application de l'article 1733.
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L'imputation exclusive sur les revenus fonciers n'est pas applicable aux déficits résultant de dépenses autres que les intérêts d'emprunts effectuées sur des locaux d'habitation par leurs propriétaires en vue du réaménagement d'un ou plusieurs immeubles situés dans une zone franche urbaine telle que définie au B du 3 de l'article 42 modifié de la loi n° 95-115 du 4 février 1995 d'orientation pour l'aménagement et le développement du territoire. Les travaux doivent faire l'objet d'une convention approuvée par le représentant de l'Etat dans le département par laquelle le propriétaire de l'immeuble ou les propriétaires dans le cas d'un immeuble soumis à la loi n° 65-557 du 10 juillet 1965 modifié fixant le statut de la copropriété des immeubles bâtis s'engagent à procéder à la réhabilitation complète des parties communes de l'immeuble bâti. Le ou les propriétaires doivent s'engager à louer les locaux nus à usage de résidence principale du locataire pendant une durée de six ans. La location doit prendre effet dans les douze mois qui suivent la date d'achèvement des travaux. Ce dispositif s'applique dans les mêmes conditions lorsque les locaux d'habitation sont la propriété d'une société non soumise à l'impôt sur les sociétés si les associés conservent les titres pendant six ans.
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En cas de non-respect, par le contribuable, de l'un de ses engagements, le revenu global de l'année au cours de laquelle la rupture intervient est majoré du montant des déficits qui ont fait l'objet d'une imputation au titre des dispositions du cinquième alinéa. Pour son imposition, la fraction du revenu résultant de cette majoration est divisée par le nombre d'années civiles au titre desquelles un déficit a été imputé sur le revenu global ; le résultat est ajouté au revenu global net de l'année de rupture de l'engagement et l'impôt correspondant est égal au produit de la cotisation supplémentaire ainsi obtenue par le nombre d'années pris en compte pour déterminer le quotient. Cette majoration n'est pas appliquée lorsque le non-respect de l'engagement est dû à l'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, au licenciement ou au décès du contribuable ou de l'un des époux soumis à imposition commune.
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Les obligations déclaratives incombant aux contribuables concernés par les dispositions prévues aux cinquième et sixième alinéas sont fixées par décret ;
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L'imputation exclusive sur les revenus fonciers n'est pas non plus applicable aux déficits fonciers résultant de dépenses autres que les intérêts d'emprunt. L'imputation est limitée à 10 700 euros. La fraction du déficit supérieure à 10 700 euros et la fraction du déficit non imputable résultant des intérêts d'emprunt sont déduites dans les conditions prévues au premier alinéa.
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La limite mentionnée au huitième alinéa est portée à 15 300 euros pour les contribuables qui constatent un déficit foncier sur un logement pour lequel est pratiquée la déduction prévue au f du 1° du I de l'article 31.
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Lorsque le propriétaire cesse de louer un immeuble ou lorsque le propriétaire de titres d'une société non soumise à l'impôt sur les sociétés les vend, le revenu foncier et le revenu global des trois années qui précèdent celle au cours de laquelle intervient cet événement sont, nonobstant toute disposition contraire, reconstitués selon les modalités prévues au premier alinéa du présent 3°. Cette disposition ne s'applique pas en cas 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, de licenciement ou de décès du contribuable ou de l'un des époux soumis à une imposition commune.
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Un contribuable ne peut pour un même logement ou une même souscription de titres pratiquer les réductions d'impôt mentionnées aux articles 199 undecies ou 199 undecies A et imputer un déficit foncier sur le revenu global.
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4° (abrogé).
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5° Des pertes résultant d'opérations mentionnées aux articles 150 ter, 150 octies, 150 nonies et 150 decies lorsque l'option prévue au 8° du I de l'article 35 n'a pas été exercée ; ces pertes sont imputables exclusivement sur les profits de même nature réalisés au cours de la même année ou des cinq années suivantes ;
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6° Des pertes résultant d'opérations réalisées à l'étranger sur un marché à terme d'instruments financiers ou d'options négociables ou sur des bons d'option ; ces pertes sont imputables exclusivement sur les profits de même nature réalisés dans les mêmes conditions au cours de la même année ou des cinq années suivantes.
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Ces dispositions s'appliquent aux pertes résultant d'opérations à terme sur marchandises réalisées à l'étranger.
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7° (abrogé)
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I bis. Du déficit correspondant aux frais exposés par un inventeur pour prendre un brevet ou en assurer la maintenance lorsqu'il ne perçoit pas de produits imposables ou perçoit des produits inférieurs à ces frais. Ce déficit est déductible du revenu global de l'année de prise du brevet et des neuf années suivantes.
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\n
II. Des charges ci-après lorsqu'elles n'entrent pas en compte pour l'évaluation des revenus des différentes catégories :
\n
1° Intérêts des emprunts contractés, antérieurement au 1er novembre 1959 pour faire un apport en capital à une entreprise industrielle ou commerciale ou à une exploitation agricole ; intérêts des emprunts qui sont ou qui seront contractés, au titre des dispositions relatives aux prêts de réinstallation ou de reconversion, par les Français rapatriés ou rentrant de l'étranger ou des Etats ayant accédé à l'indépendance ;
\n
1° bis (sans objet).
\n
1° ter. Dans les conditions fixées par décret, les charges foncières afférentes aux immeubles classés monuments historiques ou inscrits à l'inventaire supplémentaire, ainsi qu'aux immeubles faisant partie du patrimoine national en raison de leur caractère historique ou artistique particulier ou en raison du label délivré par la \"Fondation du patrimoine\" en application de l'article 2 de la loi n° 96-590 du 2 juillet 1996 relative à la \"Fondation du patrimoine\" si ce label a été accordé sur avis favorable du service départemental de l'architecture et du patrimoine et qui auront été agréés à cet effet par le ministre de l'économie et des finances ;
\n
1° quater (sans objet).
\n
2° Arrérages de rentes payés par lui à titre obligatoire et gratuit constituées avant le 2 novembre 1959 ; pensions alimentaires répondant aux conditions fixées par les articles 205 à 211 et 367 du code civil à l'exception de celles versées aux ascendants quand il est fait application des dispositions prévues aux premier et deuxième alinéas du 1° de l'article 199 sexdecies ; versements de sommes d'argent mentionnés à l'article 275-1 du code civil lorsqu'ils sont effectués sur une période supérieure à douze mois à compter de la date à laquelle le jugement de divorce, que celui-ci résulte ou non d'une demande conjointe (1), est passé en force de chose jugée et les rentes versées en application des articles 276 ou 278 du même code (1) ainsi que les pensions alimentaires versées en vertu d'une décision de justice, en cas de séparation de corps ou de divorce, ou en cas d'instance en séparation de corps ou de divorce lorsque le conjoint fait l'objet d'une imposition séparée ; contribution aux charges du mariage définie à l'article 214 du code civil, lorsque son versement résulte d'une décision de justice et à condition que les époux fassent l'objet d'une imposition séparée ; dans la limite de 2 700 euros et, dans les conditions fixées par un décret en Conseil d'Etat, les versements destinés à constituer le capital de la rente prévue à l'article 294 du code civil.
\n
Le contribuable ne peut opérer de déduction pour ses descendants mineurs, sauf pour ses enfants dont il n'a pas la garde ;
\n
La déduction est limitée, par enfant majeur, au montant fixé pour l'abattement prévu par l'article 196 B. Lorsque l'enfant est marié, cette limite est doublée au profit du parent qui justifie qu'il participe seul à l'entretien du ménage.
\n
Un contribuable ne peut, au titre d'une même année et pour un même enfant, bénéficier à la fois de la déduction d'une pension alimentaire et du rattachement. L'année où l'enfant atteint sa majorité, le contribuable ne peut à la fois déduire une pension pour cet enfant et le considérer à charge pour le calcul de l'impôt ;
\n
2° bis (Abrogé) ;
\n
2° ter. Avantages en nature consentis en l'absence d'obligation alimentaire résultant des articles 205 à 211 du code civil à des personnes agées de plus de 75 ans vivant sous le toit du contribuable et dont le revenu imposable n'excède pas le plafond de ressources fixé pour l'octroi de l'allocation supplémentaire mentionnée à l'article L815-2 ou à l'article L815-3 du code de la sécurité sociale. La déduction opérée par le contribuable ne peut excéder, par bénéficiaire, l'évaluation des avantages en nature de logement et de nourriture faite pour l'application aux salariés du régime de sécurité sociale.
\n
3° (Abrogé) ;
\n
4° Versements effectués à titre de cotisations de sécurité sociale, à l'exception de ceux effectués pour les gens de maison ;
\n
5° Versements effectués en vue de la retraite mutualiste du combattant visée à l'article L. 222-2 (2) du code de la mutualité ;
\n
6° (Abrogé) ;
\n
7° a et b (sans objet).
\n
c. (Abrogé) ;
\n
d. (sans objet).
\n
8° (Abrogé) ;
\n
9° (Transféré sous l'article 83-2° bis) ;
\n
9° bis et 9° ter (Abrogés) ;
\n
10° Les cotisations mentionnées à l'article L. 612-2 du code de la sécurité sociale. En ce qui concerne les cotisations instituées par application de l'article L. 612-13 du même code, un décret fixe, le cas échéant, dans quelle proportion elles sont admises en déduction ;
\n
11° Les primes ou cotisations des contrats d'assurances conclus en application des articles L. 752-1 à L. 752-21 du code rural relatifs à l'assurance obligatoire contre les accidents de la vie privée, les accidents du travail et les maladies professionnelles des personnes non salariées des professions agricoles.
\n
12° (sans objet).
\n
(1) Ces dispositions s'appliquent aux jugements prononcés en application de la loi n° 2000-596 du 30 juin 2000 relative à la prestation compensatoire en matière de divorce.
\n
(2) Ces dispositions s'appliquent à compter de l'entrée en vigueur des dispositions de l'ordonnance n° 2001-350 du 19 avril 2001 (22 avril 2001) relative au code de la mutualité et transposant les directives 92/49/CEE et 92/96/CEE du Conseil des 18 juin et 10 novembre 1992.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006302939", "cible": false, "cidtexte": "JORFTEXT000000581002", "id": "LEGIARTI000006321290", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006303317", "cible": false, "cidtexte": "JORFTEXT000000581002", "id": "LEGIARTI000006321290", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006307915", "cible": false, "cidtexte": "JORFTEXT000000581002", "id": "LEGIARTI000006321290", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000204809": { "SM": { "CONTENU": "Modification du code civil, du code général des impôts.\nAbrogation des articles 20 à 23 de la présente loi." }, "TP": { "CONTENU": "

(1) Travaux préparatoires : loi no 2000-596.

Sénat :

Proposition de loi nos 151 et 400 (1996-1997) ;

Rapport de M. Daniel Hoeffel, au nom de la commission des lois, no 20 (1997-1998) ;

Rapport supplémentaire de M. Jean-Jacques Hyest, au nom de la commission des lois, no 309 (1997-1998) ;

Discussion et adoption le 25 février 1998.

Assemblée nationale :

Proposition de loi, adoptée par le Sénat, no 735 ;

Rapport de M. Alain Vidalies, au nom de la commission des lois, no 2114 ;

Rapport d'information de Mme Marie-Françoise Clergeau, au nom de la délégation aux droits des femmes, no 2109 ;

Discussion et adoption le 23 février 2000.

Sénat :

Proposition de loi, modifiée par l'Assemblée nationale, no 241 (1999-2000) ;

Rapport de M. Jean-Jacques Hyest, au nom de la commission des lois, no 291 (1999-2000) ;

Discussion et adoption le 5 avril 2000.

Assemblée nationale :

Proposition de loi, adoptée avec modifications par le Sénat en deuxième lecture, no 2325 ;

Rapport de M. Alain Vidalies, au nom de la commission des lois, no 2404 ;

Discussion et adoption le 24 mai 2000.

Assemblée nationale :

Rapport de M. Alain Vidalies, au nom de la commission mixte paritaire, no 246 ;

Discussion et adoption le 20 juin 2000.

Sénat :

Proposition de loi, modifiée par l'Assemblée nationale en deuxième lecture, no 359 (1999-2000) ;

Rapport de M. Jean-Jacques Hyest, au nom de la commission mixte paritaire, no 397 (1999-2000) ;

Discussion et adoption le 21 juin 2000.

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L'Assemblée nationale et le Sénat ont adopté,

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

TITRE Ier

DE LA PRESTATION COMPENSATOIRE

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

Fait à Paris, le 30 juin 2000.

Jacques Chirac

Par le Président de la République :

Le Premier ministre,

Lionel Jospin

Le ministre de l'économie,

des finances et de l'industrie,

Laurent Fabius

Le garde des sceaux, ministre de la justice,

Elisabeth Guigou

" } }, "JORFTEXT000000581002": { "SM": { "CONTENU": "Modification du code général des impôts, du code rural, du code de la consommation, du code général des collectivités territoriales, du code monétaire et financier, du code de la sécurité sociale, du code des douanes, du livre des procédures fiscales, du code des assurances, du code du commerce. Modification de l'ordonnance n° 67-830 du 27 septembre 1967 relative à l'aménagement des conditions du travail en ce qui concerne le régime des conventions collectives, le travail des jeunes et les titres-restaurant : modification de l'article 19. Modification de la loi de finances pour 2001 (n° 2000-1352 du 30 décembre 2000) : modification des articles 29, 38, 36. Modification de loi de finances pour 1987 (n° 86-1317 du 30 décembre 1986) : modification des articles 45, 6. Modification de la loi n° 52-799 du 10 juillet 1952 assurant la mise en oeuvre du régime de l'allocation vieillesse des personnes non salariées et la substitution de ce régime à celui de l'allocation temporaire : abrogation de l'article 46. Modification de la loi de finances pour 1993 (n° 92-1376 du 30 décembre 1992) : modification de l'article 71. Modification de la la loi de finances pour 1999 (n° 98-1266 du 30 décembre 1998) : modification des articles 21, 44. 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 de l'article 7. Modification de la loi de finances pour 2001 (n° 2000-1352 du 30 décembre 2000) : modification de l'article 42. Modification de la loi de finances rectificative pour 1966 (n° 66-948 du 22 décembre 1966) : modification de l'article 21. Modification de la loi de finances rectificative pour 1984 (n° 84-1209 du 29 décembre 1984) : création de l'article 28. 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 de finances pour 1985 (n° 84-1208 du 29 décembre 1984) : modification de l'article 93. 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° 2000-916 du 19 septembre 2000 portant adaptation de la valeur en euros de certains montants exprimés en francs dans les textes législatifs : modification des articles III, IV, V. Modification de la loi n° 81-766 du 10 août 1981 relative au prix du livre : modification de l'article 10. Modification de la loi de financement de la sécurité sociale pour 2002 (n° 2001-1246 du 21 décembre 2001) : modification de l'article 14 ; abrogation de l'article 11. Modification de l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale : modification de l'article 15. Modification de la loi n° 2001-44 du 17 janvier 2001 relative à l'archéologie préventive : modification de l'article 9. Modification de l'ordonnance n° 82-283 du 26 mars 1982 portant création des chèques-vacances : modification de l'article 6. Modification de la loi du 31 juillet 1920 portant fixation du budget de l'exercice 1920 : modification de l'article 22. Modification de la loi de finances rectificative pour 1991 (n° 91-1323 du 30 décembre 1991) : modification de l'article 64. Modification de la loi de finances rectificative pour 1997 (n° 97-1239 du 29 décembre 1997) : modification de l'article 41. Modification de la loi de finances pour 1963 (n° 63-156 du 23 février 1963) : modification de l'article 60." }, "TP": { "CONTENU": "

(1) Loi no 2001-1276.

- Directives communautaires :

Directive no 2000/65/CE du Conseil du 17 octobre 2000 modifiant la directive 77/388/CEE en ce qui concerne la détermination du redevable de la taxe sur la valeur ajoutée.

- Travaux préparatoires :

Assemblée nationale :

Projet de loi no 3384 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances no 3427 ;

Avis de M. Jean-Yves Le Drian, au nom de la commission de la défense, no 3428 ;

Discussion les 4 et 5 décembre 2001 et adoption le 5 décembre 2001.

Sénat :

Projet de loi, modifié par l'Assemblé nationale en première lecture, no 123 (2001-2002) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, no 143 (2001-2002) ;

Avis de M. Jean Faure, au nom de la commission des affaires étrangères, no 144 (2001-2002) ;

Discussion et adoption le 18 décembre 2001.

Assemblée nationale :

Projet de loi, modifié par le Sénat, no 3472 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission mixte paritaire, no 3474.

Sénat :

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission mixte paritaire, no 151 (2001-2002).

Assemblée nationale :

Projet de loi, modifié par le Sénat, no 3472 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 3475 ;

Discussion et adoption le 19 décembre 2001.

Sénat :

Projet de loi, adopté par l'Assemblée nationale en nouvelle lecture, no 157 (2001-2002) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, no 158 (2001-2002) ;

Discussion et rejet le 20 décembre 2001.

Assemblée nationale :

Projet de loi, rejeté par le Sénat, no 3508 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 3509 ;

Discussion et adoption en lecture définitive le 20 décembre 2001.

- Conseil constitutionnel :

Décision no 2001-457 DC du 27 décembre 2001 publiée au Journal officiel de ce jour.

\n
" }, "ABRO": { "CONTENU": "Texte partiellement abrogé: art. 88" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000006628540", "@num": "10", "#text": "Loi n°1906-06-15 du 15 juin 1906 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508752", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1906-06-15" }, { "@id": "LEGIARTI000006628543", "@num": "12", "#text": "Loi n°1906-06-15 du 15 juin 1906 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508752", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1906-06-15" }, { "@id": "JORFTEXT000000683982", "#text": "Loi du 31 juillet 1920", "@sens": "source", "@cidtexte": "JORFTEXT000000683982", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1920-07-31" }, { "@id": "JORFTEXT000000522819", "#text": "Loi du 10 août 1922", "@sens": "source", "@cidtexte": "JORFTEXT000000522819", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1922-08-10" }, { "@id": "JORFTEXT000000692419", "#text": "Loi du 18 août 1936", "@sens": "source", "@cidtexte": "JORFTEXT000000692419", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1936-08-18" }, { "@id": "JORFTEXT000000512405", "#text": "Loi n° 52-799 du 10 juillet 1952", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000512405", "#text": "Loi n° 52-799 du 10 juillet 1952", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000866794", "#text": "Décret n° 55-733 du 26 mai 1955", "@sens": "source", "@cidtexte": "JORFTEXT000000866794", "@numtexte": "55-733", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-05-26" }, { "@id": "JORFTEXT000000501084", "#text": "Loi n° 57-444 du 8 avril 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000501084", "@numtexte": "57-444", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1957-04-08" }, { "@id": "JORFTEXT000000509290", "#text": "Loi n° 63-156 du 23 février 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000509290", "@numtexte": "63-156", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-02-23" }, { "@id": "LEGIARTI000006272743", "@num": "21", "#text": "Loi n°66-948 du 22 décembre 1966 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880575", "@numtexte": "66-948", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-12-22" }, { "@id": "JORFTEXT000000698675", "#text": "Ordonnance n°67-830 du 27 septembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000698675", "@numtexte": "67-830", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-27" }, { "@id": "JORFTEXT000000692054", "#text": "Sixième directive 77/388/CEE du Conseil, du 17 mai 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000692054", "@nortexte": "31977L0388", "@numtexte": "77-388", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1977-05-17" }, { "@id": "JORFTEXT000000517179", "#text": "Loi n°81-766 du 10 août 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000517179", "@numtexte": "81-766", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-08-10" }, { "@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": "JORFTEXT000000320425", "#text": "Loi n° 84-1209 du 29 décembre 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320425", "@numtexte": "84-1209", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274290", "@num": "93", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 93 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274313", "@num": "28", "#text": "Loi n°84-1209 du 29 décembre 1984 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320425", "@numtexte": "84-1209", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 DE FINANCES POUR 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@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": "LEGIARTI000006856737", "@num": "2", "#text": "Décret n°85-1108 du 15 octobre 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324019", "@numtexte": "85-1108", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-15" }, { "@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": "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": "JORFTEXT000000355987", "#text": "Loi n° 91-1323 du 30 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318356", "@num": "64", "#text": "Loi - art. 64 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000521831", "#text": "Directive 92/49/CEE du Conseil du 18 juin 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000521831", "@nortexte": "31992L0049", "@numtexte": "92-49", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-06-18" }, { "@id": "JORFTEXT000000887872", "#text": "Directive 92/96/CEE du Conseil, du 10 novembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000887872", "@nortexte": "31992L0096", "@numtexte": "92-96", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-11-10" }, { "@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": "JORFTEXT000000192901", "#text": "Loi n°96-452 du 28 mai 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000192901", "@nortexte": "TASX9500161L", "@numtexte": "96-452", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-28" }, { "@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": "LEGIARTI000006485008", "@num": "1-1", "#text": "Décret n°97-599 du 30 mai 1997 - art. 1-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000383409", "@nortexte": "DEFP9701465D", "@numtexte": "97-599", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "JORFTEXT000000753121", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "JORFTEXT000000339161", "#text": "Directive 98/30/CE du Parlement européen et du Conseil du 22 juin 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000339161", "@nortexte": "31998L0030", "@numtexte": "98-30", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1998-06-28" }, { "@id": "JORFTEXT000000209044", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320290", "@num": "21", "#text": "Loi - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006549008", "@num": "2", "#text": "Décret n°2000-326 du 12 avril 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000216071", "@nortexte": "DEFD0001317D", "@numtexte": "2000-326", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-12" }, { "@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": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "JORFTEXT000000518457", "#text": "Directive Européenne n°2000-65 du 17 octobre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000518457", "@nortexte": "300L0065", "@numtexte": "2000-65", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2000-10-17" }, { "@id": "JORFTEXT000000220595", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320813", "@num": "29", "#text": "Loi - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320834", "@num": "42", "#text": "Loi - art. 42 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320835", "@num": "42", "#text": "Loi - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000221337", "#text": "Loi n°2001-44 du 17 janvier 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000221337", "@nortexte": "MCCX9900003L", "@numtexte": "2001-44", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-01-17" }, { "@id": "JORFTEXT000000756343", "#text": "Décret n°2001-433 du 21 mai 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000756343", "@nortexte": "ECOB0110039D", "@numtexte": "2001-433", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "JORFTEXT000000756343", "#text": "Décret n°2001-433 du 21 mai 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000756343", "@nortexte": "ECOB0110039D", "@numtexte": "2001-433", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "JORFTEXT000000406889", "#text": "Décret n° 2001-918 du 8 octobre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000406889", "@nortexte": "ECOB0110063D", "@numtexte": "2001-918", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-10-08" }, { "@id": "JORFTEXT000000406889", "#text": "Décret n° 2001-918 du 8 octobre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000406889", "@nortexte": "ECOB0110063D", "@numtexte": "2001-918", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2001-10-08" }, { "@id": "JORFTEXT000000581499", "#text": "Loi n°2001-1128 du 30 novembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000581499", "@nortexte": "AGRX0104811L", "@numtexte": "2001-1128", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-11-30" }, { "@id": "JORFTEXT000000396224", "#text": "Loi n°2001-1246 du 21 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000396224", "@nortexte": "MESX0100129L", "@numtexte": "2001-1246", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-21" }, { "@id": "JORFTEXT000000770426", "#text": "Décision2001-457 DC", "@sens": "cible", "@cidtexte": "JORFTEXT000000770426", "@nortexte": "CSCL0105283S", "@numtexte": "2001-457 DC", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "2001-12-27" }, { "@id": "JORFTEXT000000397924", "#text": "Décret2001-1281", "@sens": "cible", "@cidtexte": "JORFTEXT000000397924", "@nortexte": "ECOB0110080D", "@numtexte": "2001-1281", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321289", "@num": "1", "#text": "Loi - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321298", "@num": "10", "#text": "Loi - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321299", "@num": "11", "#text": "Loi - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321303", "@num": "15", "#text": "Loi - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321304", "@num": "16", "#text": "Loi - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321305", "@num": "17", "#text": "Loi - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321306", "@num": "18", "#text": "Loi - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321307", "@num": "19", "#text": "Loi - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321290", "@num": "2", "#text": "Loi - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321308", "@num": "20", "#text": "Loi - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321309", "@num": "21", "#text": "Loi - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321311", "@num": "22", "#text": "Loi - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321313", "@num": "24", "#text": "Loi - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321318", "@num": "29", "#text": "Loi - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321320", "@num": "30", "#text": "Loi - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321323", "@num": "33", "#text": "Loi - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321324", "@num": "34", "#text": "Loi - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321326", "@num": "36", "#text": "Loi - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321328", "@num": "38", "#text": "Loi - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321329", "@num": "39", "#text": "Loi - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321292", "@num": "4", "#text": "Loi - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321331", "@num": "40", "#text": "Loi - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321332", "@num": "41", "#text": "Loi - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321337", "@num": "46", "#text": "Loi - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321338", "@num": "47", "#text": "Loi - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321293", "@num": "5", "#text": "Loi - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321342", "@num": "50", "#text": "Loi - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321343", "@num": "51", "#text": "Loi - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321346", "@num": "54", "#text": "Loi - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321347", "@num": "55", "#text": "Loi - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321348", "@num": "56", "#text": "Loi - art. 56 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321348", "@num": "56", "#text": "Loi - art. 56 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321349", "@num": "56", "#text": "Loi - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321350", "@num": "57", "#text": "Loi - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321351", "@num": "58", "#text": "Loi - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321294", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321355", "@num": "60", "#text": "Loi - art. 60 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321358", "@num": "63", "#text": "Loi - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321360", "@num": "65", "#text": "Loi - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321361", "@num": "66", "#text": "Loi - art. 66 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321368", "@num": "70", "#text": "Loi - art. 70 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321375", "@num": "77", "#text": "Loi - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321376", "@num": "78", "#text": "Loi - art. 78 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321380", "@num": "79", "#text": "Loi - art. 79 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321382", "@num": "80", "#text": "Loi - art. 80 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321383", "@num": "81", "#text": "Loi - art. 81 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321383", "@num": "81", "#text": "Loi - art. 81 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321392", "@num": "87", "#text": "Loi - art. 87 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321393", "@num": "88", "#text": "Loi - art. 88 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321396", "@num": "89", "#text": "Loi - art. 89 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321297", "@num": "9", "#text": "Loi - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321397", "@num": "90", "#text": "Loi - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321398", "@num": "91", "#text": "Loi - art. 91 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321399", "@num": "92", "#text": "Loi - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGITEXT000005631931", "#text": "Loi n°2001-1276 du 28 décembre 2001", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000770426", "#text": "Décision n°2001-457 DC du 27 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000770426", "@nortexte": "CSCL0105283S", "@numtexte": "2001-457 DC", "@typelien": "APPLICATION", "@naturetexte": "DECISION", "@datesignatexte": "2001-12-27" }, { "@id": "JORFTEXT000000770426", "#text": "Décision n°2001-457 DC du 27 décembre 2001, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000770426", "@nortexte": "CSCL0105283S", "@numtexte": "2001-457 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2001-12-27" }, { "@id": "JORFTEXT000000582699", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000582699", "@nortexte": "ECOI0100698A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-01-03" }, { "@id": "JORFTEXT000000771833", "#text": "Décret2002-526", "@sens": "cible", "@cidtexte": "JORFTEXT000000771833", "@nortexte": "ECOE0200011D", "@numtexte": "2002-526", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-15" }, { "@id": "JORFTEXT000000412179", "#text": "Décret2002-574", "@sens": "cible", "@cidtexte": "JORFTEXT000000412179", "@nortexte": "ECOF0200006D", "@numtexte": "2002-574", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-18" }, { "@id": "LEGITEXT000005633017", "#text": "Décret n°2002-832 du 3 mai 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000779177", "@nortexte": "DEFP0201594D", "@numtexte": "2002-832", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006571362", "@num": "1", "#text": "Décret n°2002-832 du 3 mai 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779177", "@nortexte": "DEFP0201594D", "@numtexte": "2002-832", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006571362", "@num": "1", "#text": "Décret n°2002-832 du 3 mai 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779177", "@nortexte": "DEFP0201594D", "@numtexte": "2002-832", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006571374", "@num": "10", "#text": "Décret n°2002-832 du 3 mai 2002 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779177", "@nortexte": "DEFP0201594D", "@numtexte": "2002-832", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006571375", "@num": "11", "#text": "Décret n°2002-832 du 3 mai 2002 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779177", "@nortexte": "DEFP0201594D", "@numtexte": "2002-832", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006571377", "@num": "12", "#text": "Décret n°2002-832 du 3 mai 2002 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779177", "@nortexte": "DEFP0201594D", "@numtexte": "2002-832", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006571378", "@num": "13", "#text": "Décret n°2002-832 du 3 mai 2002 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779177", "@nortexte": "DEFP0201594D", "@numtexte": "2002-832", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006571379", "@num": "14", "#text": "Décret n°2002-832 du 3 mai 2002 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779177", "@nortexte": "DEFP0201594D", "@numtexte": "2002-832", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006571380", "@num": "15", "#text": "Décret n°2002-832 du 3 mai 2002 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779177", "@nortexte": "DEFP0201594D", "@numtexte": "2002-832", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006571381", "@num": "16", "#text": "Décret n°2002-832 du 3 mai 2002 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779177", "@nortexte": "DEFP0201594D", "@numtexte": "2002-832", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006571363", "@num": "2", "#text": "Décret n°2002-832 du 3 mai 2002 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779177", "@nortexte": "DEFP0201594D", "@numtexte": "2002-832", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006571364", "@num": "3", "#text": "Décret n°2002-832 du 3 mai 2002 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779177", "@nortexte": "DEFP0201594D", "@numtexte": "2002-832", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006571365", "@num": "4", "#text": "Décret n°2002-832 du 3 mai 2002 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779177", "@nortexte": "DEFP0201594D", "@numtexte": "2002-832", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006571369", "@num": "5", "#text": "Décret n°2002-832 du 3 mai 2002 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779177", "@nortexte": "DEFP0201594D", "@numtexte": "2002-832", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006571370", "@num": "6", "#text": "Décret n°2002-832 du 3 mai 2002 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779177", "@nortexte": "DEFP0201594D", "@numtexte": "2002-832", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006571370", "@num": "6", "#text": "Décret n°2002-832 du 3 mai 2002 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779177", "@nortexte": "DEFP0201594D", "@numtexte": "2002-832", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000026939005", "@num": "6", "#text": "Décret n°2002-832 du 3 mai 2002 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779177", "@nortexte": "DEFP0201594D", "@numtexte": "2002-832", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006571371", "@num": "7", "#text": "Décret n°2002-832 du 3 mai 2002 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779177", "@nortexte": "DEFP0201594D", "@numtexte": "2002-832", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006571372", "@num": "8", "#text": "Décret n°2002-832 du 3 mai 2002 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779177", "@nortexte": "DEFP0201594D", "@numtexte": "2002-832", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006571372", "@num": "8", "#text": "Décret n°2002-832 du 3 mai 2002 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779177", "@nortexte": "DEFP0201594D", "@numtexte": "2002-832", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006571373", "@num": "9", "#text": "Décret n°2002-832 du 3 mai 2002 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779177", "@nortexte": "DEFP0201594D", "@numtexte": "2002-832", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "JORFTEXT000000779177", "#text": "Décret2002-832", "@sens": "cible", "@cidtexte": "JORFTEXT000000779177", "@nortexte": "DEFP0201594D", "@numtexte": "2002-832", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "JORFTEXT000000597363", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000597363", "@nortexte": "ECOD0270006A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-06-14" }, { "@id": "JORFTEXT000000774848", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000774848", "@nortexte": "ECOX0200116L", "@numtexte": "2002-1050", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2002-08-06" }, { "@id": "LEGIARTI000006321409", "@num": "10", "#text": "Loi - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000774848", "@nortexte": "ECOX0200116L", "@numtexte": "2002-1050", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-08-06" }, { "@id": "LEGIARTI000022336007", "@num": "10", "#text": "Loi n°2002-1050 du 6 août 2002 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000774848", "@nortexte": "ECOX0200116L", "@numtexte": "2002-1050", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-08-06" }, { "@id": "JORFTEXT000000413993", "#text": "Décret2002-1097", "@sens": "cible", "@cidtexte": "JORFTEXT000000413993", "@nortexte": "BUDF0200022D", "@numtexte": "2002-1097", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-08-28" }, { "@id": "JORFTEXT000000779308", "#text": "Décret2002-1110", "@sens": "cible", "@cidtexte": "JORFTEXT000000779308", "@nortexte": "BUDF0250004D", "@numtexte": "2002-1110", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-08-30" }, { "@id": "JORFTEXT000000228493", "#text": "Décret2002-1206", "@sens": "cible", "@cidtexte": "JORFTEXT000000228493", "@nortexte": "BUDF0200025D", "@numtexte": "2002-1206", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-09-27" }, { "@id": "JORFTEXT000000599540", "#text": "Décret2002-1431", "@sens": "cible", "@cidtexte": "JORFTEXT000000599540", "@nortexte": "BUDD0270041D", "@numtexte": "2002-1431", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-04" }, { "@id": "JORFTEXT000000228078", "#text": "Décret2002-1462", "@sens": "cible", "@cidtexte": "JORFTEXT000000228078", "@nortexte": "BUDF0220173D", "@numtexte": "2002-1462", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-16" }, { "@id": "JORFTEXT000000599471", "#text": "Décret2002-1522", "@sens": "cible", "@cidtexte": "JORFTEXT000000599471", "@nortexte": "INTB0200303D", "@numtexte": "2002-1522", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-23" }, { "@id": "JORFTEXT000000776748", "#text": "LOI2003-8", "@sens": "cible", "@cidtexte": "JORFTEXT000000776748", "@nortexte": "ECOX0200139L", "@numtexte": "2003-8", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006219191", "@num": "1", "#text": "Décret n°2003-452 du 19 mai 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000411934", "@nortexte": "DEFD0301375D", "@numtexte": "2003-452", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-05-19" }, { "@id": "JORFTEXT000000411934", "#text": "Décret2003-452", "@sens": "cible", "@cidtexte": "JORFTEXT000000411934", "@nortexte": "DEFD0301375D", "@numtexte": "2003-452", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-05-19" }, { "@id": "LEGIARTI000006276229", "@num": "1", "#text": "Loi n°2003-478 du 5 juin 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000412731", "@nortexte": "DEFX0306626L", "@numtexte": "2003-478", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-06-05" }, { "@id": "LEGIARTI000006220897", "@num": "3", "#text": "Arrêté du 23 juin 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787602", "@nortexte": "DEFF0301735A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-06-23" }, { "@id": "LEGIARTI000006222025", "@num": "2", "#text": "Décret n°2003-747 du 1 août 2003 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000597836", "@nortexte": "DEFD0301593D", "@numtexte": "2003-747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-08-01" }, { "@id": "JORFTEXT000000597836", "#text": "Décret2003-747", "@sens": "cible", "@cidtexte": "JORFTEXT000000597836", "@nortexte": "DEFD0301593D", "@numtexte": "2003-747", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-08-01" }, { "@id": "JORFTEXT000000432008", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000432008", "@nortexte": "DEFP0302044A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-08-25" }, { "@id": "LEGIARTI000006224281", "@num": "9", "#text": "Décret n°2003-944 du 3 octobre 2003 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000232201", "@nortexte": "ECOX0300094D", "@numtexte": "2003-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-10-03" }, { "@id": "JORFTEXT000000232201", "#text": "Décret2003-944", "@sens": "cible", "@cidtexte": "JORFTEXT000000232201", "@nortexte": "ECOX0300094D", "@numtexte": "2003-944", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-10-03" }, { "@id": "JORFTEXT000000416153", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000416153", "@nortexte": "DEFP0301955A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-09" }, { "@id": "JORFTEXT000000612033", "#text": "Décret2003-999", "@sens": "cible", "@cidtexte": "JORFTEXT000000612033", "@nortexte": "INDI0301895D", "@numtexte": "2003-999", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-10-14" }, { "@id": "JORFTEXT000000246647", "#text": "Décret2004-62", "@sens": "cible", "@cidtexte": "JORFTEXT000000246647", "@nortexte": "BUDD0370060D", "@numtexte": "2004-62", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-14" }, { "@id": "JORFTEXT000000611585", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000611585", "@nortexte": "BUDD0450013A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-02-11" }, { "@id": "JORFTEXT000000433643", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000433643", "@nortexte": "DEFM0400606A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-06-02" }, { "@id": "JORFTEXT000000250836", "#text": "Décret2004-751", "@sens": "cible", "@cidtexte": "JORFTEXT000000250836", "@nortexte": "DEFD0400829D", "@numtexte": "2004-751", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-27" }, { "@id": "LEGIARTI000006628514", "@num": "48", "#text": "Loi n°2004-803 du 9 août 2004 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787077", "@nortexte": "ECOX0300221L", "@numtexte": "2004-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "JORFTEXT000000789374", "#text": "LOI2004-1487", "@sens": "cible", "@cidtexte": "JORFTEXT000000789374", "@nortexte": "DEFX0400279L", "@numtexte": "2004-1487", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000446769", "#text": "LOI2005-516", "@sens": "cible", "@cidtexte": "JORFTEXT000000446769", "@nortexte": "ECOX0300058L", "@numtexte": "2005-516", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-05-20" }, { "@id": "JORFTEXT000000813253", "#text": "LOI2005-781", "@sens": "cible", "@cidtexte": "JORFTEXT000000813253", "@nortexte": "ECOX0400059L", "@numtexte": "2005-781", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-07-13" }, { "@id": "LEGIARTI000006322644", "@num": "48", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFTEXT000000792633", "#text": "Décret2006-1352", "@sens": "cible", "@cidtexte": "JORFTEXT000000792633", "@nortexte": "JUSK0640236D", "@numtexte": "2006-1352", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-11-08" }, { "@id": "JORFTEXT000000615371", "#text": "Décret2007-81", "@sens": "cible", "@cidtexte": "JORFTEXT000000615371", "@nortexte": "ECOT0751002D", "@numtexte": "2007-81", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-01-23" }, { "@id": "JORFTEXT000000465928", "#text": "Décret2007-107", "@sens": "cible", "@cidtexte": "JORFTEXT000000465928", "@nortexte": "TOUZ0700043D", "@numtexte": "2007-107", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-01-29" }, { "@id": "JORFTEXT000019498938", "#text": "Arrêté du 11 septembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019498938", "@nortexte": "BCFB0815772A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-11" }, { "@id": "JORFTEXT000019996874", "#text": "Arrêté du 23 décembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019996874", "@nortexte": "ECET0817156A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-23" }, { "@id": "JORFTEXT000020893531", "#text": "Arrêté du 17 juillet 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020893531", "@nortexte": "ECET0914174A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-07-17" }, { "@id": "JORFTEXT000022039423", "#text": "Arrêté du 29 mars 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022039423", "@nortexte": "ECET1003461A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-29" }, { "@id": "LEGITEXT000022121221", "#text": "Arrêté du 9 avril 2010 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022120394", "@nortexte": "DEFH1009842A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-09" }, { "@id": "LEGITEXT000022121189", "#text": "Arrêté du 9 avril 2010 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022120417", "@nortexte": "DEFH1009840A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-09" }, { "@id": "JORFTEXT000022120394", "#text": "Arrêté du 9 avril 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022120394", "@nortexte": "DEFH1009842A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-09" }, { "@id": "JORFTEXT000022120417", "#text": "Arrêté du 9 avril 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022120417", "@nortexte": "DEFH1009840A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-09" }, { "@id": "JORFTEXT000022227437", "#text": "Arrêté du 6 mai 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022227437", "@nortexte": "ECET1009531A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-06" }, { "@id": "LEGITEXT000022331895", "#text": "Ordonnance n°2010-638\n du 10 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "JORFTEXT000022330885", "#text": "Ordonnance n°2010-638 du 10 juin 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "LEGITEXT000023106545", "#text": "Arrêté du 5 novembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023093797", "@nortexte": "BCRB1020057A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-05" }, { "@id": "JORFTEXT000023093797", "#text": "Arrêté du 5 novembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023093797", "@nortexte": "BCRB1020057A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-05" }, { "@id": "JORFTEXT000023278558", "#text": "Arrêté du 15 décembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023278558", "@nortexte": "BCRB1030065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-15" }, { "@id": "JORFTEXT000023800429", "#text": "Arrêté du 24 mars 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023800429", "@nortexte": "EFIT1031809A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-24" }, { "@id": "JORFTEXT000023955948", "#text": "Arrêté du 2 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023955948", "@nortexte": "EFIT1110354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-02" }, { "@id": "JORFTEXT000024287338", "#text": "Arrêté du 22 juin 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024287338", "@nortexte": "BCRB1114286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-22" }, { "@id": "JORFTEXT000024531416", "#text": "Arrêté du 4 août 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024531416", "@nortexte": "EFII1116323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-04" }, { "@id": "LEGIARTI000024647099", "@num": "1", "#text": "Arrêté du 30 septembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024645207", "@nortexte": "DEFH1126388A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-30" }, { "@id": "JORFTEXT000024752819", "#text": "Arrêté du 20 octobre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024752819", "@nortexte": "EFIT1124888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-20" }, { "@id": "JORFTEXT000025376562", "#text": "Arrêté du 13 février 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025376562", "@nortexte": "EFIT1135385A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-13" }, { "@id": "JORFTEXT000025715151", "#text": "Décret n°2012-534 du 20 avril 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025715151", "@nortexte": "DEFH1208438D", "@numtexte": "2012-534", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-20" }, { "@id": "LEGIARTI000026021537", "@num": "1", "#text": "Arrêté du 1er juin 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026021170", "@nortexte": "DEFH1225075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-06-01" }, { "@id": "JORFTEXT000026200354", "#text": "Arrêté du 10 juillet 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026200354", "@nortexte": "EFIT1209590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-10" }, { "@id": "LEGITEXT000026429155", "#text": "Arrêté du 10 septembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026426931", "@nortexte": "DEFH1234312A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-09-10" }, { "@id": "JORFTEXT000026426931", "#text": "Arrêté du 10 septembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026426931", "@nortexte": "DEFH1234312A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-09-10" }, { "@id": "JORFTEXT000026501533", "#text": "Arrêté du 8 octobre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026501533", "@nortexte": "PROI1228738A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-10-08" }, { "@id": "JORFTEXT000026531214", "#text": "Arrêté du 19 octobre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026531214", "@nortexte": "BUDB1233792A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-10-19" }, { "@id": "LEGITEXT000026817155", "#text": "Décret n°2012-1440\n du 21 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811255", "@nortexte": "DEFH1233552D", "@numtexte": "2012-1440", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-21" }, { "@id": "JORFTEXT000026811255", "#text": "Décret n°2012-1440\n du 21 décembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026811255", "@nortexte": "DEFH1233552D", "@numtexte": "2012-1440", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-21" }, { "@id": "JORFTEXT000026811255", "#text": "Décret n°2012-1440 du 21 décembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026811255", "@nortexte": "DEFH1233552D", "@numtexte": "2012-1440", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-21" }, { "@id": "JORFTEXT000026835103", "#text": "Arrêté du 24 décembre 2012, v. init.", 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"199 octodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 octodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303267", "@num": "199 undecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303273", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308513", "@num": "207", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 207 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308513", "@num": "207", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 207 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303529", "@num": "217 quaterdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 217 quaterdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308877", "@num": "231", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303906", "@num": "235 ter XA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter XA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303931", "@num": "235 ter ZC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter ZC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304253", "@num": "258 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304449", "@num": "289 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 289 A (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": "LEGIARTI000006307579", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302334", "@num": "39 ter B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 ter B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307697", "@num": "39 terdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307698", "@num": "39 terdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307021", "@num": "5", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307021", "@num": "5", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310118", "@num": "575 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302486", "@num": "70", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 70 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302530", "@num": "75-0 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 75-0 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302939", "@num": "80 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 quater (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": "LEGIARTI000006307176", "@num": "93", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 (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": "LEGIARTI000006311315", "@num": "995", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 995 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311331", "@num": "999", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 999 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006398450", "@num": "L113-5", "#text": "Code de la voirie routière - art. L113-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070667", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615165", "@num": "266 bis", "#text": "Code des douanes - art. 266 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813577", "@num": "R411-16", "#text": "Code du tourisme. - art. R411-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "LOI n° 2001-1276 du 28 décembre 2001", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "INDUSTRIE", "CODE GENERAL DES IMPOTS", "CGI", "CODE GENERAL DES COLLECTIVITES TERRITORIALES", "CGCT", "CODE DES DOUANES", "CODE RURAL", "CODE DES ASSURANCES", "CODE DE LA CONSOMMATION", "CODE MONETAIRE ET FINANCIER", "CMF", "CODE DE LA SECURITE SOCIALE", "CSS", "LIVRE DES PROCEDURES FISCALES", "CODE DU COMMERCE", "LOI DE FINANCES RECTIFICATIVE POUR 2001", "COLLECTIF BUDGETAIRE 2001", "LFR 2001", "FINANCEMENT", "BUDGET", "SOUTIEN A LA CONSOMMATION", "COMPAGNIE AERIENNE", "COMPAGNIE D'ASSURANCE", "RISQUE", "TERRORISME", "RALENTISSEMENT ECONOMIQUE", "RELANCE", "PRIME POUR L'EMPLOI", "EURO", "DROITS DU SCEAU", "SUPPRESSION", "PROJET DE LOI" ] }, "TITREFULL": "LOI n° 2001-1276 du 28 décembre 2001 de finances rectificative pour 2001 (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000581002", "NOR": "ECOX0100145L", "NUM": "2001-1276", "DATE_PUBLI": "2001-12-29", "DATE_TEXTE": "2001-12-28", "NUM_PARUTION": 302, "NUM_SEQUENCE": 2, "ORIGINE_PUBLI": "JORF n°302 du 29 décembre 2001", "PAGE_DEB_PUBLI": 21133, "PAGE_FIN_PUBLI": 21159 } }, "META_COMMUN": { "ID": "JORFTEXT000000581002", "URL": "texte/version/JORF/TEXT/00/00/00/58/10/JORFTEXT000000581002.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/2001/12/28/ECOX0100145L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LS0011276", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/2001/12/28/2001-1276/jo/texte" } } }, "VISAS": { "CONTENU": "

L'Assemblée nationale et le Sénat ont délibéré,

L'Assemblée nationale a adopté,

Vu la décision du Conseil constitutionnel no 2001-457 DC en date du 27 décembre 2001,\n

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

PREMIERE PARTIE

CONDITIONS GENERALES

DE L'EQUILIBRE FINANCIER

" }, "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": "JORFTEXT000000581002", "cible": true, "cidtexte": "JORFTEXT000000581002", "id": "LEGIARTI000006321290", "typelien": "CREATION" }, { "texte_version_id": "JORFTEXT000000204809", "cible": true, "cidtexte": "JORFTEXT000000581002", "id": "LEGIARTI000006321290", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006321290", "liens_entrants": true }

Article 2 AUTONOME VIGUEUR, en vigueur depuis le 29/12/2001 (LOI n° 2001-1276 du 28 décembre 2001 de finances rectificative pour 2001 (1))