{ "article": { "LEGIARTI000006321420": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006321420", "URL": "article/LEGI/ARTI/00/00/06/32/14/LEGIARTI000006321420.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJTXXXXXX007AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 quinquies D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006696205", "@num": "1", "#text": "Loi n°92-666 du 16 juillet 1992 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "JORFTEXT000000540003", "#text": "Loi 92-666 1992-07-16 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "JORFTEXT000000234121", "#text": "Loi 2002-1575 2002-12-30 Finances pour 2002 JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006303019", "@num": "163 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147592", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134197", "@fin": "2999-01-01", "#text": "I. - IMPOTS ET REVENUS AUTORISES", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114800", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084640", "@fin": "2999-01-01", "#text": "PREMIERE PARTIE : CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER", "@debut": "2002-12-31" } ] }, "@cid": "JORFTEXT000000234121", "@nor": "ECOX0200130L", "@num": "2002-1575", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 2003 (n° 2002-1575 du 30 décembre 2002) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000234121", "@c_titre_court": "Loi 2002-1575 du 30 décembre 2002" }, { "@fin": "2999-01-01", "#text": "Loi n° 2002-1575 du 30 décembre 2002 de Finances pour 2003 (1)", "@debut": "2002-12-31", "@id_txt": "LEGITEXT000005633803", "@c_titre_court": "Loi n° 2002-1575 du 30 décembre 2002" } ], "@date_publi": "2002-12-31", "@date_signature": "2002-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006321420", "@fin": "2999-01-01", "@num": "7", "@etat": "VIGUEUR", "@debut": "2002-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. Paragraphes modificateurs
\n
III. - Les dispositions du présent article sont applicables à compter du 1er janvier 2003.
" } }, "LEGIARTI000006303019": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "163 quinquies D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-05", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303019", "URL": "article/LEGI/ARTI/00/00/06/30/30/LEGIARTI000006303019.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0163AIXXXXXFL" } }, "NOTA": { "CONTENU": "
(1) Ces dispositions s'appliquent à compter du 1er janvier 2003.
\n
(2) : Les actions de sociétés de capital-risque et les parts de fonds communs de placements à risques donnant lieu à des droits différents sur l'actif net ou sur les produits de la société ou du fonds, attribuées en fonction de la qualité de la personne, ne peuvent pas figurer dans le plan.
\n
(3) : Voir les articles 91 quater E à quater J de l'annexe II.
" }, "LIENS": { "LIEN": [ { "#text": "CGI 150-0 A, 80 bis, 83, 83 ter, 726, 810, 163 septdecies, 199 undecies, 199 terdecies, 199 terdecies A, 163 bis C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000540003", "#text": "Loi 92-666 1992-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "LEGIARTI000006321420", "@num": "7", "#text": "Loi - art. 7 (V) JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000234121", "#text": "Loi 2002-1575 2002-12-30 art. 7 III", "@sens": "source", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000041584098", "@num": "1", "#text": "Décret n°2020-122 du 13 février 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048839714", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218045", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946869", "@num": "150-0 D bis", "#text": "Code général des impôts, CGI. - art. 150-0 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218319", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201305", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217806", "@num": "199 terdecies-0 C", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641925", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589978", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589962", "@num": "91 quater H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589956", "@num": "91 quater I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589947", "@num": "91 quater J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041584576", "@num": "91 quater K bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater K bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041584580", "@num": "91 quater K ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater K ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642284", "@num": "74-0 E bis", "#text": "Code général des impôts, annexe II, CGIANII. - art. 74-0 E bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642275", "@num": "91 quater K", "#text": "Code général des impôts, annexe II, CGIANII. - art. 91 quater K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2003-06-04 5I-2-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006316243", "@num": "R96 D-1", "#text": "Livre des procédures fiscales - art. R96 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197451", "@fin": "2999-01-01", "#text": "a : Plan d'épargne en actions", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191588", "@fin": "2999-01-01", "#text": "I : Revenu imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179574", "@fin": "2999-01-01", "#text": "2e Sous-section : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303008", "@fin": "1994-09-02", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303009", "@fin": "1995-10-27", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303010", "@fin": "1997-04-11", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303011", "@fin": "1998-04-22", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303012", "@fin": "1999-03-31", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303013", "@fin": "2000-01-01", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303014", "@fin": "2000-03-31", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303015", "@fin": "2001-03-31", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303016", "@fin": "2002-01-01", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303017", "@fin": "2002-03-31", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303018", "@fin": "2002-12-31", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303019", "@fin": "2003-08-05", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303020", "@fin": "2005-01-01", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303021", "@fin": "2006-01-01", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303022", "@fin": "2014-01-01", "@num": "163 quinquies D", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028434806", "@fin": "2999-01-01", "@num": "163 quinquies D", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les contribuables dont le domicile fiscal est situé en France peuvent ouvrir un plan d'épargne en actions dans les conditions définies par la loi n° 92-666 du 16 juillet 1992 modifiée.
\n
Chaque contribuable ou chacun des époux soumis à imposition commune ne peut être titulaire que d'un plan. Un plan ne peut avoir qu'un titulaire.
\n
Le titulaire d'un plan effectue des versements en numéraire dans une limite de 132 000 euros (1).
\n
II. 1. Les parts des fonds mentionnés au 3 du III de l'article 150-0 A ne peuvent figurer dans le plan d'épargne en actions.
\n
Les sommes versées sur un plan d'épargne en actions ne peuvent être employées à l'acquisition de titres offerts dans les conditions mentionnées à l'article 80 bis.
\n
2. Les titres ou parts dont la souscription a permis au titulaire du plan de bénéficier des avantages fiscaux résultant des dispositions des 2° quater et 2° quinquies de l'article 83, des articles 83 ter, 163 septdecies, 199 undecies, 199 undecies A et 199 terdecies A, du I bis de l'article 163 bis C, ainsi que du deuxième alinéa du II de l'article 726 ne peuvent figurer dans le plan.
\n
3. Le titulaire du plan, son conjoint et leurs ascendants et descendants ne doivent pas, pendant la durée du plan, détenir ensemble, directement ou indirectement, plus de 25 p. 100 des droits dans les bénéfices de sociétés dont les titres figurent au plan ou avoir détenu cette participation à un moment quelconque au cours des cinq années précédant l'acquisition de ces titres dans le cadre du plan (2).
\n
III. 1. Au-delà de la huitième année, les retraits partiels de sommes ou de valeurs et, s'agissant des contrats de capitalisation, les rachats partiels n'entraînent pas la clôture du plan d'épargne en actions. Toutefois, aucun versement n'est possible après le premier retrait ou le premier rachat.
\n
2. Avant l'expiration de la huitième année, tout retrait de sommes ou de valeurs figurant sur le plan ou tout rachat entraîne la clôture du plan.
\n
IV. Les avoirs fiscaux et crédits d'impôt attachés aux produits encaissés dans le cadre du plan sont restitués dans des conditions fixées par décret (3).
\n
" } }, "LEGIARTI000006696205": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-05-07", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006696205", "URL": "article/LEGI/ARTI/00/00/06/69/62/LEGIARTI000006696205.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AFEAKXXXXXX001AAXXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504724", "#text": "Loi 84-46 1984-01-24 art. 99", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000006321420", "@num": "7", "#text": "Loi - art. 7 (V) JORF 31 décembre 2002 en vigueur le 1er janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006717955", "@num": "41", "#text": "Ordonnance n°2005-429 du 6 mai 2005 - art. 41 () JORF 7 mai 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000424044", "@nortexte": "ECOX0400249R", "@numtexte": "2005-429", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-05-06" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000540003", "@nor": "ECOX9200083L", "@num": "92-666", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 92-666 du 16 juillet 1992 relative au plan d'épargne en actions (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000540003", "@c_titre_court": "Loi n°92-666 du 16 juillet 1992" }, { "@fin": "2999-01-01", "#text": "Loi n° 92-666 du 16 juillet 1992 relative au plan d'épargne en actions", "@debut": "1992-07-18", "@id_txt": "LEGITEXT000006079490", "@c_titre_court": "Loi n° 92-666 du 16 juillet 1992" } ], "@date_publi": "1992-07-18", "@date_signature": "1992-07-16" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006696203", "@fin": "2002-01-01", "@num": "1", "@etat": "MODIFIE", "@debut": "1992-07-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006696204", "@fin": "2003-01-01", "@num": "1", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006696205", "@fin": "2005-05-07", "@num": "1", "@etat": "ABROGE", "@debut": "2003-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contribuables dont le domicile fiscal est situé en France peuvent ouvrir un plan d'épargne en actions auprès d'un établissement de crédit, d'un établissement mentionné à l'article 99 de la loi n° 84-46 du 24 janvier 1984 relative à l'activité et au contrôle des établissements de crédit, de la Caisse des dépôts et consignations, de la Banque de France, de La Poste, d'un comptable du Trésor, d'une société de bourse ou d'une entreprise d'assurance relevant du code des assurances.
\n
Chaque contribuable ou chacun des époux soumis à imposition commune ne peut être titulaire que d'un plan. Un plan ne peut avoir qu'un titulaire.
\n
Le plan donne lieu à ouverture d'un compte de titres et d'un compte en espèces associés, ou, pour les plans ouverts auprès d'une entreprise d'assurance, à signature d'un contrat de capitalisation. Le titulaire d'un plan effectue des versements en numéraire dans une limite de 132000 euros.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006303019", "cible": false, "cidtexte": "JORFTEXT000000234121", "id": "LEGIARTI000006321420", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006696205", "cible": false, "cidtexte": "JORFTEXT000000234121", "id": "LEGIARTI000006321420", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000234121": { "SM": { "CONTENU": "La présente loi publiée le 31 décembre 2002. Celle- ci contient cent trente six articles. La première partie \" conditions générales de l'équilibre financier \" dispose de deux titres ; Le titre premier concerne les dispositions relatives aux ressources, le second titre vise les dispositions relatives à l'équilibre des ressources et des charges. Enfin, la seconde partie : \" moyens des services et dispositions spéciales \" est scindée en un titre premier : dispositions applicables à l'année 2003 puis en un titre deux \" dispositions permanentes \".Cette loi modifie :les codes général des impôts( art 197, art 200 sexies,art 150-0D,art 150-0A,art 158,art 163 quinquies D, zrt 199 sexdexies, art 31, art 32,art 790 B,art 775, art 235 ter Y, art 235 ter YA, art 998, art 231 ter,art 158 bis,art 287,art 50-0, art 102 ter, art 257, art 278 sexies,art 1648 A,art 1636 B sexies,art 1648 B bis ,1679 quinquies,200 quinquies,200 quater, art 31,art 39 AC, art 39AF ,39 quinquies DA ,art 39 quinquiesE ,39 quinquies F ,art 39 quinquies FC, art 39 quinquies FA,art 39 AD,art 1477, art 1679 quinquies,art 1734 bis,315,art 1648 A,2989 bis ,art 1600 ,)le code des douanes (art 265),le code général des collectivites territoriales ( art L. 2334-18-3, L.2333-67, L.2333- 34,L.2334-17,L.5334-7,le code rural ( art L.731-24), le code de la construction et de l'habitation L.315-4, le livre des procédures fiscales ( art L.90,L.152,L.106), le code du travail ( art l.118-7, L.351-24) le code de la sécurité sociale ( art l.861-5, art l.861-6, art 862-4)Sont crées dans le code les articles : pour le code général des impôts : art 208 C, art 219 IV, art 235 ter ZA IIIbis, art 235 ter ZC IIIbis,art 1647 C quater,art 1395 C,Sont abrogés : dans le code général des impôts : art ( 1568,1569,1569 bis,1570,1571,1572)Sont modifiées la loi 92-666 du 16 juillet 1992 relativeau plan d'epargne en action ,la loi 96-590 du 2 juillet 1996 relative à la fondation du patrimoine ,la loi 98-1266 du 30 decembre 1998 ,la loi 72-657 du 13 juillet 1972 instituant des mesures en faveur de certaines catégorie de commercants et artisans âgés,la loi de finances pour 1982 n°81-1160, la loi 89-1008 du 31 decembre 1989 relative au developpement des entreprises commerciales et artisanales et à l'amélioration deleur environnement économique, juridique et social, la loi du 27 mai 1921 approuvant le programme des travaux d'aménagement du rhône, de la frontiere suisse à la mer, au triple point de vue des forces motrices,de la navigation et des irrigations et autres utilisations agricoles et créant les ressources financières correspondantes, la loi 2000- 1208 du 13 decembre 2000 relative à la solidarité et au renouvellement urbains,la loi 20001-624 du 17 juillet 2001 portant diverses dispositions d'ordre social,éducatif et culturel,la loi 47-520 du 21 mars 1947 relative à diverses dispositions d'ordre financier,la loi de finances pour 1996 du 30 decembre 1995 n° 95-1346, la loi de finances pour 1993 n° 92-1376 du 30 decembre 1992, la loi de finances pour 1999 n° 98-1266 du 30 decembre 1998, la loi de finances pour 1999 n°98-1266 du 30 decembre 1998,la loi de finances pour 1987 n° 86-1317,la loi de finances rectificative pour 2000 n°2000-1353,la loi 99-1126 du 28 decembre 1999 modifiant le code général des collectivites territoriales et relative à la priseen compte du recensement général de la population de 1999 pour la repartition des dotations de l'état, la loi 2001-44 du 17 janvier 2001 relative à l'archeologie préventive, l'ordonnance 82-283 du 26 mars 1982 portant création des chéques vacances, la loi 2001-420 du 15 mai 2001 relative aux nouvelles regulations économiques,la loi 81-766 du 10 août 1981 relative au prix du livre, la loi 75-1000 du 30 octobre 1975, la loi 80-30 du 18 janvier 1980 loi de finances pour 1980, la loi 86-824 du 11 juillet 1986 loi de finances rectificativen, la loi 2002-1094 du 29 août 2002 d'orientation et de programmation pour la securité interieure, la loi 2002-1138 du 9 septembre 2002 d'orientation et de programmation pour la justice, la loi 96-1093 du 16 decembre 1996 relative à l'emploi dans la fonction publique, l'ordonnance 82-298 du 31 mars 1982 relative à la cessation progressive d'activité des agents titulaires des collectivites locales et de leurs établissements publics." }, "TP": { "CONTENU": "

(1) Loi n° 2002-1575.

- Travaux préparatoires :

Assemblée nationale :

Projet de loi n° 230 ;

Rapport de M. Gilles Carrez, rapporteur général, au nom de la commission des finances, n° 256 ;

Avis des commissions des affaires culturelles (n° 257), des affaires économiques (n° 258), des affaires étrangères (n° 259), de la défense (n° 260) et des lois (n° 261) ;

Discussion (1re partie) les 15, 16, 17, 18 octobre 2002 et adoption le 22 octobre 2002. - Discussion (2e partie) les 22, 23, 24, 25 octobre, 5, 6, 7, 8, 12, 13, 14 et 15 novembre 2002 et adoption le 19 novembre 2002.

Sénat :

Projet de loi, adopté par l'Assemblée nationale en première lecture, n° 67 (2002-2003) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, n° 68 (2002-2003) ;

Avis des commissions des affaires culturelles (n° 69), des affaires économiques (n° 70), des affaires étrangères (n° 71), des affaires sociales (n° 72) et des lois (n° 73) ;

Discussion (1re partie) les 21, 22, 26 et 27 novembre 2002 et adoption le 27 novembre 2002. - Discussion (2e partie) les 28 à 30 novembre, 2 à 6, 9 et 10 décembre 2002 et adoption le 10 décembre 2002.

Assemblée nationale :

Projet de loi, modifié par le Sénat, n° 461 ;

Rapport de M. Gilles Carrez, au nom de la commission mixte paritaire, n° 471 ;

Discussion et adoption le 18 décembre 2002.

Sénat :

Rapport de M. Philippe Marini, au nom de la commission mixte paritaire, n° 96 (2002-2003) ;

Discussion et adoption le 18 décembre 2002.

- Conseil constitutionnel :

Décision n° 2002-464 DC du 27 décembre 2002 publiée au Journal officiel de ce jour.

" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006511460", "@num": "1", "#text": "Loi n°72-657 du 13 juillet 1972 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006511552", "@num": "10", "#text": "Loi n°72-657 du 13 juillet 1972 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006511560", "@num": "10-1", "#text": "Loi n°72-657 du 13 juillet 1972 - art. 10-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006511569", "@num": "11", "#text": "Loi n°72-657 du 13 juillet 1972 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006511582", "@num": "12", "#text": "Loi n°72-657 du 13 juillet 1972 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006511589", "@num": "13", "#text": "Loi n°72-657 du 13 juillet 1972 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006511596", "@num": "14", "#text": "Loi n°72-657 du 13 juillet 1972 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006511605", "@num": "15", "#text": "Loi n°72-657 du 13 juillet 1972 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006511613", "@num": "16", "#text": "Loi n°72-657 du 13 juillet 1972 - 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art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006511664", "@num": "19-1", "#text": "Loi n°72-657 du 13 juillet 1972 - art. 19-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006272864", "@num": "2", "#text": "Loi n°72-657 du 13 juillet 1972 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006511473", "@num": "3", "#text": "Loi n°72-657 du 13 juillet 1972 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006511488", "@num": "4", "#text": "Loi n°72-657 du 13 juillet 1972 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006511499", "@num": "5", "#text": "Loi n°72-657 du 13 juillet 1972 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006511535", "@num": "8", "#text": "Loi n°72-657 du 13 juillet 1972 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006511545", "@num": "9", "#text": "Loi n°72-657 du 13 juillet 1972 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006273569", "@num": "106", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 106 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006275043", "@num": "32", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006274776", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274775", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274774", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274777", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000017924035", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006502157", "@num": "4", "#text": "Loi n°89-1008 du 31 décembre 1989 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000709058", "@nortexte": "COMX8900062L", "@numtexte": "89-1008", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-31" }, { "@id": "LEGIARTI000006420922", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006318599", "@num": "9", "#text": "Loi - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006321414", "@num": "1", "#text": "Loi - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321524", "@num": "100", "#text": "Loi - art. 100 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321528", "@num": "103", "#text": "Loi - art. 103 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321530", "@num": "105", "#text": "Loi - art. 105 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321531", "@num": "106", "#text": "Loi - art. 106 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321534", "@num": "109", "#text": "Loi - art. 109 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321538", "@num": "112", "#text": "Loi - art. 112 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321539", "@num": "113", "#text": "Loi - art. 113 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321540", "@num": "114", "#text": "Loi - art. 114 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321541", "@num": "115", "#text": "Loi - art. 115 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321543", "@num": "117", "#text": "Loi - art. 117 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321548", "@num": "121", "#text": "Loi - art. 121 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321551", "@num": "124", "#text": "Loi - art. 124 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321553", "@num": "126", "#text": "Loi - art. 126 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321556", "@num": "128", "#text": "Loi - art. 128 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321557", "@num": "129", "#text": "Loi - art. 129 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321563", "@num": "134", "#text": "Loi - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321565", "@num": "136", "#text": "Loi - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321427", "@num": "14", "#text": "Loi - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321428", "@num": "15", "#text": "Loi - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321429", "@num": "16", "#text": "Loi - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321433", "@num": "20", "#text": "Loi - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321439", "@num": "26", "#text": "Loi - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321439", "@num": "26", "#text": "Loi - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321440", "@num": "27", "#text": "Loi - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321441", "@num": "28", "#text": "Loi - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321443", "@num": "29", "#text": "Loi - art. 29 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321442", "@num": "29", "#text": "Loi - art. 29 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321442", "@num": "29", "#text": "Loi - art. 29 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321444", "@num": "29", "#text": "Loi - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321446", "@num": "31", "#text": "Loi - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321450", "@num": "35", "#text": "Loi - art. 35 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321454", "@num": "37", "#text": "Loi - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321455", "@num": "38", "#text": "Loi - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321456", "@num": "39", "#text": "Loi - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321417", "@num": "4", "#text": "Loi - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321458", "@num": "41", "#text": "Loi - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321459", "@num": "42", "#text": "Loi - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321460", "@num": "43", "#text": "Loi - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321462", "@num": "44", "#text": "Loi - art. 44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321463", "@num": "45", "#text": "Loi - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321465", "@num": "47", "#text": "Loi - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321418", "@num": "5", "#text": "Loi - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321468", "@num": "50", "#text": "Loi - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321473", "@num": "54", "#text": "Loi - art. 54 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321475", "@num": "55", "#text": "Loi - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321476", "@num": "56", "#text": "Loi - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321477", "@num": "57", "#text": "Loi - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321478", "@num": "58", "#text": "Loi - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321479", "@num": "59", "#text": "Loi - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321419", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321480", "@num": "60", "#text": "Loi - art. 60 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321481", "@num": "61", "#text": "Loi - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321482", "@num": "62", "#text": "Loi - art. 62 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321483", "@num": "63", "#text": "Loi - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321484", "@num": "64", "#text": "Loi - art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321485", "@num": "65", "#text": "Loi - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321486", "@num": "66", "#text": "Loi - art. 66 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321488", "@num": "67", "#text": "Loi - art. 67 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321489", "@num": "68", "#text": "Loi - art. 68 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321490", "@num": "69", "#text": "Loi - art. 69 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321420", "@num": "7", "#text": "Loi - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321491", "@num": "70", "#text": "Loi - art. 70 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321492", "@num": "71", "#text": "Loi - art. 71 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321493", "@num": "72", "#text": "Loi - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321494", "@num": "73", "#text": "Loi - art. 73 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321495", "@num": "74", "#text": "Loi - art. 74 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321497", "@num": "75", "#text": "Loi - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321501", "@num": "79", "#text": "Loi - art. 79 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321502", "@num": "80", "#text": "Loi - art. 80 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321511", "@num": "88", "#text": "Loi - art. 88 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321422", "@num": "9", "#text": "Loi - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321514", "@num": "91", "#text": "Loi - art. 91 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321515", "@num": "92", "#text": "Loi - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321517", "@num": "93", "#text": "Loi - art. 93 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321518", "@num": "94", "#text": "Loi - art. 94 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321519", "@num": "95", "#text": "Loi - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321523", "@num": "99", "#text": "Loi - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGITEXT000005633803", "#text": "Loi n°2002-1575 du 30 décembre 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000017924018", "@num": "26", "#text": "Loi n°2002-1575 du 30 décembre 2002 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000020019988", "@num": "26", "#text": "Loi n°2002-1575 du 30 décembre 2002 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000599758", "#text": "Décision n°2002-464 DC du 27 décembre 2002, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000599758", "@nortexte": "CSCL0206240S", "@numtexte": "2002-464 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2002-12-27" }, { "@id": "LEGIARTI000006399774", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399778", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399775", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399777", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399776", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399779", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006322250", "@num": "1", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFARTI000021520238", "@num": "1", "#text": "Arrêté du 14 décembre 2009 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021520234", "@nortexte": "IOCB0928224A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-14" }, { "@id": "LEGIARTI000006295733", "@num": "310 HE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HE (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297545", "@num": "2 octodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 octodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297537", "@num": "2 septdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 septdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297531", "@num": "2 sexdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 sexdecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299486", "@num": "344-0 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344-0 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298637", "@num": "58 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 58 K (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298640", "@num": "58 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 58 N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298641", "@num": "58 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 58 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311712", "@num": "1477", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1477 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302718", "@num": "150-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302732", "@num": "150-0 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307982", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306546", "@num": "1600", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306546", "@num": "1600", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306548", "@num": "1600", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306550", "@num": "1600", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306547", "@num": "1600", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306549", "@num": "1600", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306661", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306660", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306664", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306663", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306665", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306662", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306666", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021727095", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303019", "@num": "163 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312483", "@num": "1635 bis AB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis AB (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306810", "@num": "1635 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311875", "@num": "1636 B octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311872", "@num": "1636 B octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311873", "@num": "1636 B octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311871", "@num": "1636 B octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311870", "@num": "1636 B octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311870", "@num": "1636 B octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311874", "@num": "1636 B octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B octies (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311876", "@num": "1636 B octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311855", "@num": "1636 B sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311900", "@num": "1639 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1639 A bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311992", "@num": "1648 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311989", "@num": "1648 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311991", "@num": "1648 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311990", "@num": "1648 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311993", "@num": "1648 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312003", "@num": "1648 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 A bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312716", "@num": "1679 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1679 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312775", "@num": "1693 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1693 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308347", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303912", "@num": "235 ter Y", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter Y (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309538", "@num": "287", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 287 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309619", "@num": "298 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307499", "@num": "31", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 39 quinquies FA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302342", "@num": "39 quinquies FC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies FC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305297", "@num": "722 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 722 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305398", "@num": "775", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 775 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311301", "@num": "991", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 991 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311325", "@num": "998", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 998 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815317", "@num": "L325-1", "#text": "Code de l'urbanisme - art. 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\n
L'Assemblée nationale et le Sénat ont adopté,
Vu la décision du Conseil constitutionnel n° 2002-464 DC en date du 27 décembre 2002,\n
Le Président de la République promulgue la loi dont la teneur suit :

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

Fait à Paris, le 30 décembre 2002.

Jacques Chirac

Par le Président de la République :

Le Premier ministre,

Jean-Pierre Raffarin

Le ministre de l'économie,

des finances et de l'industrie,

Francis Mer

Le ministre délégué au budget

et à la réforme budgétaire,

Alain Lambert

" } }, "JORFTEXT000000540003": { "SM": { "CONTENU": "Modification du code général des impôts. \nModification de la loi n° 83-1 du 3 janvier 1983 sur le développement des investissements et la protection de l'épargne : création de l'article 47 bis." }, "TP": { "CONTENU": "

(1) Travaux préparatoires : loi n° 92-666.
\n
\nAssemblée nationale :\n
\n
\nProjet de loi n° 2699 ;
\n
\nRapport de M. Alain Richard, rapporteur général, au nom de la commission des finances, n° 2751 ;
\n
\nDiscussion et adoption, après déclaration d'urgence, le 3 juin 1992.
\n
\nSénat :\n
\n
\nProjet de loi, adopté par l'Assemblée nationale, n° 389 (1991-1992) ;
\n
\nRapport de M. Roger Chinaud, rapporteur général, au nom de la commission des finances, n° 415 (1991-1992) ;
\n
\nDiscussion et adoption le 25 juin 1992.
\n
\nAssemblée nationale :\n
\n
\nRapport de M. Alain Richard, au nom de la commission mixte paritaire, n° 2883 ;
\n
\nSénat :\n
\n
\nRapport de M. Roger Chinaud, au nom de la commission mixte paritaire, n° 481 (1991-1992).
\n
\nAssemblée nationale :\n
\n
\nProjet de loi, modifié par le Sénat, n° 2838 ;
\n
\nRapport de M. Alain Richard, rapporteur général, au nom de la commission des finances, n° 2887 ;
\n
\nDiscussion et adoption le 3 juillet 1992.
\n
\nSénat :\n
\n
\nProjet de loi, adopté par l'Assemblée nationale en nouvelle lecture, n° 490 (1991-1992) ;
\n
\nRapport de M. Roger Chinaud, au nom de la commission des finances, n° 495 (1991-1992) ;
\n
\nDiscussion et adoption le 8 juillet 1992.
\n
\nAssemblée nationale :\n
\n
\nProjet de loi, modifié par le Sénat en nouvelle lecture, n° 2903 ;
\n
\nRapport de M. Alain Richard, rapporteur général, au nom de la commission des finances, n° 2904 ;

Discussion et adoption, en lecture définitive, le 8 juillet 1992.

" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CGI A DATER DU 18-08-1993: ART. 4-3,3,5-1,8,6,3-2,1,2-II (1 A 4),2,3-1,4-1,11,7" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000334411", "#text": "Ordonnance n°45-2710 du 2 novembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000684004", "#text": "Loi n° 47-1775 du 10 septembre 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "LEGIARTI000006297824", "@num": "47 bis", "#text": "Loi n°83-1 du 3 janvier 1983 - art. 47 bis (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691996", "@numtexte": "83-1", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-03" }, { "@id": "JORFTEXT000000691996", "#text": "Loi n°83-1 du 3 janvier 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000691996", "@numtexte": "83-1", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-03" }, { "@id": "JORFTEXT000000691996", "#text": "Loi n°83-1 du 3 janvier 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000691996", "@numtexte": "83-1", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-03" }, { "@id": "JORFTEXT000000504724", "#text": "LOI n° 84-46 du 24 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFTEXT000000356342", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006696216", "@num": "2", "#text": "Loi n°92-666 du 16 juillet 1992 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "LEGIARTI000006696212", "@num": "2", "#text": "Loi n°92-666 du 16 juillet 1992 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "LEGIARTI000006696215", "@num": "2", "#text": "Loi n°92-666 du 16 juillet 1992 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "LEGIARTI000006696213", "@num": "2", "#text": "Loi n°92-666 du 16 juillet 1992 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "LEGIARTI000006696214", "@num": "2", "#text": "Loi n°92-666 du 16 juillet 1992 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "LEGIARTI000006696211", "@num": "2", "#text": "Loi n°92-666 du 16 juillet 1992 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "LEGIARTI000006696235", "@num": "4", "#text": "Loi n°92-666 du 16 juillet 1992 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "LEGIARTI000006696254", "@num": "5", "#text": "Loi n°92-666 du 16 juillet 1992 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "LEGIARTI000006696253", "@num": "5", "#text": "Loi n°92-666 du 16 juillet 1992 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "LEGIARTI000006696251", "@num": "5", "#text": "Loi n°92-666 du 16 juillet 1992 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "LEGIARTI000006696252", "@num": "5", "#text": "Loi n°92-666 du 16 juillet 1992 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "LEGIARTI000006696270", "@num": "7", "#text": "Loi n°92-666 du 16 juillet 1992 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "LEGIARTI000006696284", "@num": "9", "#text": "Loi n°92-666 du 16 juillet 1992 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "JORFTEXT000000542278", "#text": "DECRET92-797", "@sens": "cible", "@cidtexte": "JORFTEXT000000542278", "@nortexte": "BUDF9220532D", "@numtexte": "92-797", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGITEXT000006079700", "#text": "Décret n°92-797 du 17 août 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000542278", "@nortexte": "BUDF9220532D", "@numtexte": "92-797", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006725550", "@num": "1", "#text": "Décret n°92-797 du 17 août 1992 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542278", "@nortexte": "BUDF9220532D", "@numtexte": "92-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006725550", "@num": "1", "#text": "Décret n°92-797 du 17 août 1992 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542278", "@nortexte": "BUDF9220532D", "@numtexte": "92-797", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006725587", "@num": "10", "#text": "Décret n°92-797 du 17 août 1992 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542278", "@nortexte": "BUDF9220532D", "@numtexte": "92-797", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006725587", "@num": "10", "#text": "Décret n°92-797 du 17 août 1992 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542278", "@nortexte": "BUDF9220532D", "@numtexte": "92-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006725552", "@num": "2", "#text": "Décret n°92-797 du 17 août 1992 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542278", "@nortexte": "BUDF9220532D", "@numtexte": "92-797", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006725560", "@num": "3", "#text": "Décret n°92-797 du 17 août 1992 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542278", "@nortexte": "BUDF9220532D", "@numtexte": "92-797", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006725570", "@num": "4", "#text": "Décret n°92-797 du 17 août 1992 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542278", "@nortexte": "BUDF9220532D", "@numtexte": "92-797", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006725579", "@num": "5", "#text": "Décret n°92-797 du 17 août 1992 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542278", "@nortexte": "BUDF9220532D", "@numtexte": "92-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006725579", "@num": "5", "#text": "Décret n°92-797 du 17 août 1992 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542278", "@nortexte": "BUDF9220532D", "@numtexte": "92-797", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006725580", "@num": "6", "#text": "Décret n°92-797 du 17 août 1992 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542278", "@nortexte": "BUDF9220532D", "@numtexte": "92-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006725580", "@num": "6", "#text": "Décret n°92-797 du 17 août 1992 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542278", "@nortexte": "BUDF9220532D", "@numtexte": "92-797", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006725584", "@num": "7", "#text": "Décret n°92-797 du 17 août 1992 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542278", "@nortexte": "BUDF9220532D", "@numtexte": "92-797", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006725585", "@num": "8", "#text": "Décret n°92-797 du 17 août 1992 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542278", "@nortexte": "BUDF9220532D", "@numtexte": "92-797", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "LEGIARTI000006725586", "@num": "9", "#text": "Décret n°92-797 du 17 août 1992 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542278", "@nortexte": "BUDF9220532D", "@numtexte": "92-797", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "JORFTEXT000000726079", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000726079", "@nortexte": "ECOT9220019A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-28" }, { "@id": "LEGIARTI000006924737", "@num": "1", "#text": "Arrêté du 28 décembre 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726079", "@nortexte": "ECOT9220019A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-28" }, { "@id": "JORFTEXT000000179313", "#text": "LOI92-1476", "@sens": "cible", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000528247", "#text": "DECRET93-820", "@sens": "cible", "@cidtexte": "JORFTEXT000000528247", "@nortexte": "BUDF9320568D", "@numtexte": "93-820", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-05-14" }, { "@id": "LEGITEXT000006082152", "#text": "Décret n°93-820 du 14 mai 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000528247", "@nortexte": "BUDF9320568D", "@numtexte": "93-820", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-05-14" }, { "@id": "LEGIARTI000006931775", "@num": "1", "#text": "Décret n°93-820 du 14 mai 1993 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000528247", "@nortexte": "BUDF9320568D", "@numtexte": "93-820", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-05-14" }, { "@id": "LEGIARTI000006931776", "@num": "2", "#text": "Décret n°93-820 du 14 mai 1993 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000528247", "@nortexte": "BUDF9320568D", "@numtexte": "93-820", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-05-14" }, { "@id": "LEGIARTI000006318814", "@num": "9", "#text": "Loi n°93-859 - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318815", "@num": "9", "#text": "Loi n°93-859 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFTEXT000000509320", "#text": "Loi n°93-859 du 22 juin 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFARTI000001911210", "@num": "27", "#text": "Loi n°93-859 du 22 juin 1993 - art. 27, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFTEXT000000545997", "#text": "DECRET93-1127", "@sens": "cible", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "JORFTEXT000000845687", "#text": "Arrêté du 24 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000845687", "@nortexte": "ECOT9320011A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-24" }, { "@id": "LEGIARTI000006332735", "@num": "1", "#text": "Arrêté du 24 décembre 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000845687", "@nortexte": "ECOT9320011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-24" }, { "@id": "JORFTEXT000000509319", "#text": "Loi n°93-1352 du 30 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFARTI000001872589", "@num": "10", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 10, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000685431", "#text": "Arrêté du 23 décembre 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000685431", "@nortexte": "ECOT9420026A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-12-23" }, { "@id": "LEGIARTI000006332738", "@num": "1", "#text": "Arrêté du 23 décembre 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000685431", "@nortexte": "ECOT9420026A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-12-23" }, { "@id": "JORFTEXT000000367398", "#text": "LOI94-1162", "@sens": "cible", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000739877", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000739877", "@nortexte": "ECOT9520021A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-12-22" }, { "@id": "LEGIARTI000006332761", "@num": "1", "#text": "Arrêté du 22 décembre 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739877", "@nortexte": "ECOT9520021A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-12-22" }, { "@id": "LEGIARTI000006320692", "@num": "14", "#text": "Loi - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006716486", "@num": "5", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716487", "@num": "5", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "JORFTEXT000000219672", "#text": "Ordonnance2000-916", "@sens": "cible", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "JORFTEXT000000592233", "#text": "LOI2001-1275", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321420", "@num": "7", "#text": "Loi - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000414455", "#text": "LOI2003-721", "@sens": "cible", "@cidtexte": "JORFTEXT000000414455", "@nortexte": "ECOX0200174L", "@numtexte": "2003-721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006321826", "@num": "93", "#text": "Loi - art. 93 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "JORFTEXT000000789373", "#text": "LOI2004-1484", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000240757", "#text": "LOI2004-1485", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322122", "@num": "40", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@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": "JORFARTI000028400401", "@num": "70", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 70, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000006308135", "@num": "125-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308134", "@num": "125-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307385", "@num": "150 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 A bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302705", "@num": "150 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302702", "@num": "150 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307370", "@num": "150 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307376", "@num": "150 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307937", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308018", "@num": "160", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 160 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303033", "@num": "163 quindecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quindecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303013", "@num": "163 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303014", "@num": "163 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303009", "@num": "163 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303021", "@num": "163 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303020", "@num": "163 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303008", "@num": "163 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303008", "@num": "163 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303011", "@num": "163 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303017", "@num": "163 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303010", "@num": "163 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303018", "@num": "163 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303012", "@num": "163 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303012", "@num": "163 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303019", "@num": "163 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303016", "@num": "163 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303015", "@num": "163 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313737", "@num": "1740 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313735", "@num": "1740 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313736", "@num": "1740 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314338", "@num": "1765", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1765 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308423", "@num": "200 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 200 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302605", "@num": "92 B quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302605", "@num": "92 B quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302606", "@num": "92 B quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302604", "@num": "92 B ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302624", "@num": "92 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 K (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307203", "@num": "94 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 94 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006644159", "@num": "L113-8", "#text": "Code monétaire et financier - art. L113-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "LOI n° 92-666 du 16 juillet 1992", "MCS_TXT": { "MC": [ "ECONOMIE", "EPARGNE", "ACTION", "PLAN D'EPARGNE EN ACTIONS", "PEA", "PEP- ACTIONS", "COMPTE", "TITRE", "ESPECES", "AVANTAGE FISCAL", "FISCALITE", "CODE GENERAL DES IMPOTS", "CGI", "PROJET DE LOI" ] }, "TITREFULL": "LOI n° 92-666 du 16 juillet 1992 relative au plan d'épargne en actions (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000540003", "NOR": "ECOX9200083L", "NUM": "92-666", "DATE_PUBLI": "1992-07-18", "DATE_TEXTE": "1992-07-16", "NUM_PARUTION": 165, "ORIGINE_PUBLI": "JORF n°165 du 18 juillet 1992", "PAGE_DEB_PUBLI": 9633, "PAGE_FIN_PUBLI": 9688 } }, "META_COMMUN": { "ID": "JORFTEXT000000540003", "URL": "texte/version/JORF/TEXT/00/00/00/54/00/JORFTEXT000000540003.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX992666" } }, "VISAS": { "CONTENU": "

L'Assemblée nationale et le Sénat ont délibéré,

L'Assemblée nationale a adopté,

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

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 16 juillet 1992.
\n

FRANCOIS MITTERRAND

Par le Président de la République:

Le Premier ministre,
PIERRE BEREGOVOY

Le ministre de l'économie et des finances,

MICHEL SAPIN

Le ministre du budget,
MICHEL CHARASSE" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000234121", "cible": true, "cidtexte": "JORFTEXT000000234121", "id": "LEGIARTI000006321420", "typelien": "CREATION" }, { "texte_version_id": "JORFTEXT000000540003", "cible": true, "cidtexte": "JORFTEXT000000234121", "id": "LEGIARTI000006321420", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006321420", "liens_entrants": true }

Article 7 AUTONOME VIGUEUR, en vigueur depuis le 31/12/2002 (LOI de finances pour 2003 (n° 2002-1575 du 30 décembre 2002) (1))