{ "article": { "LEGIARTI000006321589": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "19", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006321589", "URL": "article/LEGI/ARTI/00/00/06/32/15/LEGIARTI000006321589.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJUXXXXXX019AAXXXXXXAA" } }, "NOTA": { "CONTENU": "
Les Etats Législatifs annexés à la présente Loi ne sont pas reproduits, voir JO du 31 décembre 2002, pages 22092 et suivantes.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000781906", "#text": "Loi 2002-1576 2002-12-30 Finances rectificative pour 2002 JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006308093", "@num": "209", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303446", "@num": "209-0 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209-0 B (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134207", "@fin": "2999-01-01", "#text": "I. - MESURES CONCERNANT LA FISCALITE.", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114805", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084643", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : MOYENS DES SERVICES ET DISPOSITIONS SPECIALES", "@debut": "2002-12-31" } ] }, "@cid": "JORFTEXT000000781906", "@nor": "ECOX0200157L", "@num": "2002-1576", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi de finances rectificative pour 2002 (n° 2002-1576 du 30 décembre 2002)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000781906", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 2002-1576 du 30 décembre 2002 de finances rectificative pour 2002 (1)", "@debut": "2002-12-31", "@id_txt": "LEGITEXT000005633804", "@c_titre_court": "Loi n° 2002-1576 du 30 décembre 2002" } ], "@date_publi": "2002-12-31", "@date_signature": "2002-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006321589", "@fin": "2999-01-01", "@num": "19", "@etat": "VIGUEUR", "@debut": "2002-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. - Paragraphes modificateurs.
\n
III. - Les dispositions du présent article s'appliquent au titre des exercices ouverts à compter du 1er janvier 2003.
" } }, "LEGIARTI000006303446": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "209-0 B", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2003-01-01", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303446", "URL": "article/LEGI/ARTI/00/00/06/30/34/LEGIARTI000006303446.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0209AAXXXXXCA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39, 8, 8 quater, 239 quater, 239 quater B, 239 quater C, 210 A, 39 duodecies, 223 A, 221", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006321589", "@num": "19", "#text": "Loi - art. 19 (V) JORF 31 décembre 2002 en vigueur le 1er janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGITEXT000031404488", "#text": "DÉCRET n°2015-1377 du 30 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031400765", "@nortexte": "FCPE1522509D", "@numtexte": "2015-1377", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-30" }, { "@id": "LEGIARTI000048847486", "@num": "209", "#text": "Code général des impôts, CGI. - art. 209 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298343", "@num": "46 quater-0 ZS bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZS bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298345", "@num": "46 quater-0 ZS bis A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZS bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006303446", "@fin": "2003-01-01", "@num": "209-0 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303447", "@fin": "2004-12-31", "@num": "209-0 B", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303448", "@fin": "2005-12-31", "@num": "209-0 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303449", "@fin": "2006-12-31", "@num": "209-0 B", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303450", "@fin": "2015-01-01", "@num": "209-0 B", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030153013", "@fin": "2014-12-31", "@num": "209-0 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062334", "@fin": "2019-01-01", "@num": "209-0 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037987619", "@fin": "2999-01-01", "@num": "209-0 B", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les entreprises dont le chiffre d'affaires provient pour 75 % au moins de l'exploitation de navires armés au commerce peuvent, sur option, être soumises au régime défini au présent article pour la détermination des bénéfices imposables provenant de l'exploitation de ces navires.
\n
Sont éligibles à ce régime les navires armés au commerce :
\n
a. Qui ont une jauge brute égale ou supérieure à 50 unités du système de jaugeage universel (UMS) ;
\n
b. Qui, soit sont possédés en pleine propriété ou en copropriété à l'exception de ceux donnés en affrètement coque nue à des sociétés qui ne sont pas liées directement ou indirectement au sens du 12 de l'article 39 ou à des sociétés liées n'ayant pas elles-mêmes opté pour le présent régime, soit sont affrétés coque nue ou à temps ;
\n
c. Qui sont affectés au transport de personnes ou de biens, au remorquage en haute mer, au sauvetage ou à d'autres activités d'assistance maritime, à des opérations de transport en relation avec l'exercice de toutes autres activités nécessairement fournies en mer ;
\n
d. Dont la gestion stratégique et commerciale est assurée à partir de la France ;
\n
e. Et qui n'ont pas été acquis, pendant la période d'application du présent régime, auprès de sociétés liées directement ou indirectement au sens du 12 de l'article 39 n'ayant pas opté elles-mêmes pour ce régime.
\n
Les navires affrétés à temps qui ne battent pas pavillon d'un des Etats membres de la Communauté européenne ne peuvent pas bénéficier du présent régime s'ils représentent plus de 75 % du tonnage net de la flotte exploitée par l'entreprise.
\n
II. - Le résultat imposable provenant des opérations directement liées à l'exploitation des navires éligibles est déterminé par application à chacun de ces navires, par jour et par tranche de jauge nette de 100 unités du système de jaugeage universel (UMS), du barème suivant :
\n
\n TONNAGE (en unités du système de jaugeage universel)
\n
\n JUSQU'A 1 000
\n 0,93 euros
\n DE 1 000 à 10 000
\n 0,71 euros
\n De 10 000 à 25 000
\n 0,47 euros
\n PLUS DE 25 000
\n 0,24 euros
\n
\n
Pour l'application de l'alinéa précédent, la jauge nette de chaque navire est arrondie à la centaine supérieure.
\n
Le barème s'applique également pendant les périodes d'indisponibilité des navires.
\n
Le résultat imposable résultant de l'application de ce barème est majoré du montant :
\n
a. Des abandons de créance, subventions et libéralités accordés par des sociétés liées directement ou indirectement au sens du 12 de l'article 39 n'ayant pas elles-mêmes opté pour le présent régime ;
\n
b. Des résultats de participations dans des organismes mentionnés aux articles 8, 8 quater, 239 quater, 239 quater B et 239 quater C à l'exception des résultats de copropriétés de navires soumis au présent régime ;
\n
c. Des plus ou moins-values provenant de la cession ou de la réévaluation des navires éligibles et des éléments de l'actif immobilisé affectés à leur exploitation ;
\n
d. Des réintégrations prévues au d du 3 de l'article 210 A ;
\n
e. D'un intérêt calculé au taux mentionné au 3° du 1 de l'article 39 sur la part des capitaux propres qui excède deux fois le montant des dettes de l'entreprise majoré du montant des redevances de crédit-bail restant à payer à la clôture de l'exercice et du prix d'achat résiduel des biens pris en crédit-bail.
\n
Les plus et moins-values mentionnées au c sont déterminées conformément aux dispositions de l'article 39 duodecies. Pour l'application de ces dispositions, le résultat imposable résultant de l'application du barème est réputé tenir compte des amortissements pratiqués par l'entreprise.
\n
Le bénéfice tiré des opérations qui ne sont pas directement liées à l'exploitation de navires éligibles est déterminé dans les conditions de droit commun. Pour la détermination de ce bénéfice, les charges d'intérêts sont imputées à proportion de la valeur comptable brute des éléments d'actif concourant à la réalisation de ces opérations par rapport à la valeur comptable brute de l'ensemble des éléments d'actif.
\n
III. - L'option prévue au I doit être exercée au plus tard au titre d'un exercice clos ou d'une période d'imposition arrêtée avant le 1er janvier 2005. Pour les entreprises qui deviennent éligibles, pour la première fois, au présent régime au titre d'un exercice clos à compter du 1er janvier 2004, l'option peut être exercée au plus tard au titre de l'exercice suivant.
\n
Pour les sociétés qui sont membres d'un groupe mentionné à l'article 223 A, cette option n'est ou ne demeure valable que si elle est exercée par l'ensemble des sociétés membres du groupe susceptibles de bénéficier du régime défini par le présent article. Une société qui n'a pas opté dans les conditions prévues au premier alinéa peut, lorsqu'elle devient membre d'un groupe mentionné à l'article 223 A dont les sociétés membres ont exercé cette option, opter au titre de l'exercice d'entrée dans le groupe.
\n
L'option est formulée pour une période irrévocable de dix années et est renouvelable au terme de cette période.
\n
IV. - Les dispositions du présent article cessent de s'appliquer à compter de l'exercice ou de la période d'imposition au titre duquel survient l'un des événements suivants :
\n
a. La société ne possède ou n'affrète plus aucun navire éligible ;
\n
b. La société ne remplit plus la condition de pourcentage minimum de chiffre d'affaires provenant de l'exploitation de navires armés au commerce mentionnée au I ;
\n
c. La société ayant opté pour le présent régime devient membre d'un groupe mentionné à l'article 223 A dont les sociétés membres susceptibles de bénéficier du présent régime n'ont pas exercé cette option ;
\n
d. Une des sociétés membre d'un groupe mentionné à l'article 223 A susceptible de bénéficier du présent régime n'a pas exercé l'option prévue au III.
\n
V. - En cas de sortie du présent régime dans les cas prévus au IV, le résultat de l'exercice ou de la période d'imposition au titre duquel ce régime cesse de s'appliquer est augmenté de l'avantage retiré de ce régime, évalué forfaitairement à la somme des bénéfices ayant été déterminés en application du barème mentionné au II.
\n
En cas de réalisation de l'un des événements mentionnés au 2 de l'article 221 avant le terme de la période décennale prévue au III, à l'exception des apports et des opérations de fusion et de scission placées sous le régime prévu à l'article 210 A, le résultat de l'exercice en cours à la date de cet événement est majoré de la somme définie à l'alinéa précédent.
\n
Un décret fixe les modalités d'option et les obligations déclaratives.
" } }, "LEGIARTI000006308093": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "209", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308093", "URL": "article/LEGI/ARTI/00/00/06/30/80/LEGIARTI000006308093.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0209AAXXXXXAK" } }, "NOTA": { "CONTENU": "
(1) Dispositions applicables aux opérations réalisées à compter du 1er janvier 2002.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006321589", "@num": "19", "#text": "Loi - art. 19 (V) JORF 31 décembre 2002 en vigueur le 1er janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000021946822", "@num": "2", "#text": "LOI n°2010-237\n du 9 mars 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021943745", "@nortexte": "BCFX1000694L", "@numtexte": "2010-237", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-03-09" }, { "@id": "LEGIARTI000023347113", "@num": "23", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000026872681", "@num": "25", "#text": "LOI n°2012-1509 du 29 décembre 2012 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026856853", "@nortexte": "EFIX1234869L", "@numtexte": "2012-1509", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000027975706", "@num": "11", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000027975708", "@num": "12", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGITEXT000030969683", "#text": "DÉCRET n°2015-965 du 31 juillet 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030967290", "@nortexte": "FCPE1505360D", "@numtexte": "2015-965", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGITEXT000031404488", "#text": "DÉCRET n°2015-1377 du 30 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031400765", "@nortexte": "FCPE1522509D", "@numtexte": "2015-1377", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-30" }, { "@id": "LEGITEXT000033924207", "#text": "Arrêté du 16 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033691791", "@nortexte": "ECFE1637727A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-16" }, { "#text": "CGI 34 à 45, 53 A à 57, 302 septies A bis, 37, 220 quinquies, 223 A, 210 A, 1649 nonies, 209-0 B, 39", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037526401", "@num": "109", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 109 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000034472109", "#text": "Décret n°2017-601 du 21 avril 2017 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034455494", "@nortexte": "ECFE1710397D", "@numtexte": "2017-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-21" }, { "@id": "LEGITEXT000038488241", "#text": "Arrêté du 14 mai 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038487144", "@nortexte": "CPAE1913973A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-05-14" }, { "@id": "LEGITEXT000038633990", "#text": "Décret n°2019-594 du 14 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038625911", "@nortexte": "ECOE1903676D", "@numtexte": "2019-594", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-14" }, { "@id": "LEGIARTI000038686414", "@num": "1668", "#text": "Code général des impôts, CGI. - art. 1668 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875929", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030700711", "@num": "212 bis", "#text": "Code général des impôts, CGI. - art. 212 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046893133", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846455", "@num": "220 quinquies", "#text": "Code général des impôts, CGI. - art. 220 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816145", "@num": "223 B bis", "#text": "Code général des impôts, CGI. - art. 223 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468280", "@num": "223 C", "#text": "Code général des impôts, CGI. - art. 223 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987493", "@num": "223 D", "#text": "Code général des impôts, CGI. - art. 223 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909624", "@num": "223 I", "#text": "Code général des impôts, CGI. - art. 223 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816094", "@num": "223 R", "#text": "Code général des impôts, CGI. - art. 223 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987404", "@num": "223 S", "#text": "Code général des impôts, CGI. - art. 223 S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447781", "@num": "235 ter ZD bis", "#text": "Code général des impôts, CGI. - art. 235 ter ZD bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517981", "@num": "235 ter ZD ter", "#text": "Code général des impôts, CGI. - art. 235 ter ZD ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815081", "@num": "235 ter ZF", "#text": "Code général des impôts, CGI. - art. 235 ter ZF (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519350", "@num": "15", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296549", "@num": "38 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887283", "@num": "46 quater-0 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043264317", "@num": "46 quater-0 ZJ bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZJ bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038491971", "@num": "170 sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-01-31 4F-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-01-26 4F-1-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-03-13 4A-4-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-08-21 13D-2-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2003-02-21 4A-3-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000033789380", "@num": "L10-0 AB", "#text": "Livre des procédures fiscales - art. L10-0 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000048202014", "@fin": "1982-01-01", "@num": "209", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308083", "@fin": "1965-07-13", "@num": "209", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308084", "@fin": "1983-01-01", "@num": "209", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308085", "@fin": "1983-12-30", 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I. Sous réserve des dispositions de la présente section, les bénéfices passibles de l'impôt sur les sociétés sont déterminés d'après les règles fixées par les articles 34 à 45, 53 A à 57 et 302 septies A bis et en tenant compte uniquement des bénéfices réalisés dans les entreprises exploitées en France ainsi que de ceux dont l'imposition est attribuée à la France par une convention internationale relative aux doubles impositions.
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Toutefois, par dérogation aux dispositions du deuxième alinéa de l'article 37, l'impôt sur les sociétés dû par les entreprises créées à compter du 1er janvier 1984 est établi, lorsqu'aucun bilan n'est dressé au cours de la première année civile d'activité, sur les bénéfices de la période écoulée depuis le commencement des opérations jusqu'à la date de clôture du premier exercice et, au plus tard, jusqu'au 31 décembre de l'année suivant celle de la création.
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Sous réserve de l'option prévue à l'article 220 quinquies, en cas de déficit subi pendant un exercice, ce déficit est considéré comme une charge de l'exercice suivant et déduit du bénéfice réalisé pendant ledit exercice. Si ce bénéfice n'est pas suffisant pour que la déduction puisse être intégralement opérée, l'excédent du déficit est reporté successivement sur les exercices suivants jusqu'au cinquième exercice qui suit l'exercice déficitaire. Par exception aux dispositions du présent alinéa, le déficit subi pendant un exercice peut, sur option de l'entreprise, être déduit du ou des bénéfices mentionnés ci-dessus avant l'amortissement de l'exercice ; cette dernière règle ne concerne pas les déficits subis par une société au titre d'exercices antérieurs à son entrée dans un groupe de sociétés défini à l'article 223 A.
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La limitation du délai de report prévue au troisième alinéa n'est pas applicable à la fraction du déficit qui correspond aux amortissements régulièrement comptabilisés mais réputés différés en période déficitaire. Toutefois, cette faculté de report cesse de s'appliquer si l'entreprise reprend tout ou partie des activités d'une autre entreprise ou lui transfère tout ou partie de ses propres activités, lorsque ces opérations de reprise ou de transfert concernent, au cours d'un exercice donné, pour l'une ou l'autre de ces entreprises, des activités représentant au moins 5 p. 100 soit du montant brut des éléments de l'actif immobilisé, soit du chiffre d'affaires, soit de l'effectif des salariés.
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II. En cas de fusion ou opération assimilée placée sous le régime de l'article 210 A, les déficits antérieurs non encore déduits par la société absorbée ou apporteuse sont transférés, sous réserve d'un agrément délivré dans les conditions prévues à l'article 1649 nonies, à la ou aux sociétés bénéficiaires des apports, et imputables sur ses ou leurs bénéfices ultérieurs dans la limite édictée au troisième alinéa du I.
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L'agrément est délivré lorsque :
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a. L'opération est justifiée du point de vue économique et obéit à des motivations principales autres que fiscales ;
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b. L'activité à l'origine des déficits dont le transfert est demandé est poursuivie par la ou les sociétés bénéficiaires des apports pendant un délai minimum de trois ans.
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Les déficits sont transférés dans la limite de la plus importante des valeurs suivantes appréciées à la date d'effet de l'opération :
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la valeur brute des éléments de l'actif immobilisé affectés à l'exploitation hors immobilisations financières ;
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la valeur d'apport de ces mêmes éléments (1).
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III. Il peut être dérogé, sur agrément préalable délivré par le ministre de l'économie et des finances et dans la mesure définie par cet agrément, à l'application des dispositions de la dernière phrase du dernier alinéa du I ci-dessus en cas de transfert d'activité, de fusion ou d'opérations assimilées. L'agrément est accordé si, compte tenu de l'origine des déficits, l'avantage fiscal est justifié du point de vue économique et social, eu égard à la nature et à l'importance des activités respectivement transférées et conservées.
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III bis. En cas d'option pour le régime défini à l'article 209-0 B, les déficits reportables à l'ouverture du premier exercice couvert par cette option ne peuvent pas être imputés sur les bénéfices réalisés au titre des exercices clos au cours de la ou des périodes décennales visées au III dudit article. Ces déficits peuvent être, soit déduits, dans les conditions prévues aux I à III du présent article, des résultats de l'exercice au titre duquel ce régime cesse de s'appliquer et des exercices suivants, soit imputés sur la somme mentionnée au deuxième alinéa du V de l'article 209-0 B. Pour la computation du délai de report prévu au troisième alinéa du I, la période au cours de laquelle l'entreprise a bénéficié du régime défini à l'article 209-0 B n'est pas prise en compte.
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IV. - 1. Pour la détermination du résultat imposable des sociétés d'assurance mutuelles, le droit d'adhésion versé par un sociétaire au cours de l'exercice de son adhésion et inscrit en comptabilité au compte \"fonds d'établissement\" est considéré comme un apport à hauteur d'un montant égal au rapport entre le montant minimal de la marge de solvabilité exigée par la réglementation et le nombre de sociétaires, constaté à la clôture de l'exercice précédent. Lorsque la marge de solvabilité effectivement constituée est inférieure au montant minimal réglementaire, le premier terme de ce rapport est majoré du montant de cette insuffisance.
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2. Les sommes prélevées sur le compte \"fonds d'établissement\" sont rapportées au résultat imposable de l'exercice en cours à la date de ce prélèvement, dans la limite de celles ayant bénéficié des dispositions du 1.
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3. La disposition du 2 n'est pas applicable en cas d'imputation de pertes sur le compte \"fonds d'établissement\" ; les pertes ainsi annulées cessent d'être reportables.
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V. Pour la détermination du résultat imposable des entreprises bénéficiant ou ayant bénéficié du régime défini à l'article 209-0 B, le montant des plus ou moins-values provenant de la cession de navires éligibles à ce régime et réalisées pendant ou après la période couverte par l'option visée au III de ce même article est réduit à concurrence du rapport existant entre la durée de détention pendant la période couverte par cette option et la durée totale de détention.
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Les dispositions du premier alinéa ne s'appliquent pas en cas de sortie du régime prévu à l'article 209-0 B dans les conditions prévues aux b et d du IV dudit article, ou de cession de navires pendant la période mentionnée au III de ce même article à des sociétés n'ayant pas opté pour le régime prévu à l'article 209-0 B précité et liées directement ou indirectement au sens du 12 de l'article 39.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006308093", "cible": false, "cidtexte": "JORFTEXT000000781906", "id": "LEGIARTI000006321589", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006303446", "cible": false, "cidtexte": "JORFTEXT000000781906", "id": "LEGIARTI000006321589", "typelien": "CREATION" } ], "texte_version": { "JORFTEXT000000781906": { "SM": { "CONTENU": "Modification du code général des impôts, du livre des procédures fiscales, du code des postes et des télécommunications, du code des douanes, du code général des collectivités territoriales, du code rural, du code du travail, du code de la sécurité sociale, du code de l'action sociale et des familles, du code des juridictions financières, du code des pensions militaires d'invalidité et des victimes de la guerre, du code des pensions civiles et militaires de retraite, du code de l'environnement, du code pénal, du code monétaire et financier. \nAbrogation des textes suivants : Décret n° 2000-1297 du 26 décembre 2000 instituant une taxe parafiscale sur les céréales et le riz perçue au profit de l'Association nationale pour le développement agricole ; décret n° 2000-1298 du 26 décembre 2000 instituant une taxe parafiscale sur les graines oléagineuses et protéagineuses perçue au profit de l'Association nationale pour le développement agricole ; décret n° 2000-1299 du 26 décembre 2000 instituant une taxe parafiscale sur la betterave destinée à la production de sucre perçue au profit de l'Association nationale pour le développement agricole ; décret n° 2000-1339 du 26 décembre 2000 instituant une taxe parafiscale sur les viandes perçue au profit de l'Association nationale pour le développement agricole ; décret n° 2000-1340 du 26 décembre 2000 instituant une taxe parafiscale sur le lait de vache et la crème, les laits de brebis et de chèvre perçue au profit de l'Association nationale pour le développement agricole ; décret n° 2000-1341 du 26 décembre 2000 instituant une taxe parafiscale sur les vins perçue au profit de l'Association nationale pour le développement agricole ; décret n° 2000-1342 du 26 décembre 2000 instituant une taxe parafiscale sur les fruits et légumes perçue au profit de l'Association nationale pour le développement agricole ; décret n° 2000-1343 du 26 décembre 2000 instituant une taxe parafiscale sur les produits de l'horticulture florale, ornementale et des pépinières perçue au profit de l'Association nationale pour le développement agricole ; décret n° 2000-1344 du 26 décembre 2000 instituant une taxe parafiscale forfaitaire au profit de l'Association nationale pour le développement agricole.\nModification de la loi de finances pour 2002 (n° 2001-1275 du 28 décembre 2001) : modification de l'annexe (état F). \nModification de la loi de finances pour 1985 (n° 84-1208 du 29 décembre 1984) : modification de l'article 30. \nModification de l'ordonnance n° 58-1374 du 30 décembre 1958 portant loi de finances pour 1959 : modification des articles 164, 174. \nModification de la loi du 10 août 1922 relative à l'organisation du contrôle des dépenses engagées : modification de l'article 3. \nModification de la loi n° 86-1290 du 23 décembre 1986 tendant à favoriser l'investissement locatif, l'accession à la propriété de logements sociaux et le développement de l'offre foncière : modification de l'article 73. \nModification de la loi n° 59-869 du 22 juillet 1959 portant statut de l'économat de l'armée : modification du titre ; création de l'article 1er. \nModification de la loi de finances rectificative pour 1999 (n° 99-1173 du 30 décembre 1999) : modification de l'article 47. \nModification de la loi n° 94-488 du 11 juin 1994 relative aux rapatriés anciens membres des formations supplétives et assimilés ou victimes de la captivité en Algérie : modification des articles 7 et 9. \nModification de la loi de finances pour 1960 : modification de l'article 71 (abrogation du IX).\nModification de la loi de finances rectificative pour 1981 : modification de l'article 26.\nModification de la loi n° 2002-73 du 17 janvier 2002 de modernisation sociale : modification de l'article 75. \nModification de la loi n° 46-2389 du 28 octobre 1946 sur les dommages de guerre : modification de l'article 2. \nModification de l'ordonnance n° 82-283 du 26 mars 1982 portant création des chèques-vacances : modification de l'article 2-1. \nModification de la loi de finances rectificative pour 1990 (n° 90-1169 du 29 décembre 1990) : modification de l'article 68. \nModification de la loi n° 96-987 du 14 novembre 1996 relative à la mise en œuvre du pacte de relance pour la ville : modification des articles 12, 13, 14. \nModification de la loi n° 2001-43 du 16 janvier 2001 portant diverses dispositions d'adaptation au droit communautaire dans le domaine des transports : modification de l'article 6. \nAbrogation de la loi n° 2001-7 du 4 janvier 2001 relative au contrôle des fonds publics accordés aux entreprises.\nTransposition complète de la Sixième directive 77/388/CEE du Conseil, du 17 mai 1977, en matière d'harmonisation des législations des États membres relatives aux taxes sur le chiffre d'affaires - Système commun de taxe sur la valeur ajoutée: assiette uniforme. elle prescrit différentes dispositions, à partir de son article 15: - transposition de dispositions de la directive 2002/38/CE du 7 mai 2002 en ce qui concerne le lieu d'imposition des services de radiodiffusion et de télévision ainsi que de certains services fournis par voie électronique (article 15), - transposition de la directive 2001/115/CE du 20 décembre 2001 par l'harmonisation des règles d'établissement des factures en ce qui concerne la TVA (article 17), - encouragement à la flotte de commerce française par l'établissement du règlement forfaitaire de l'impôt sur les sociétés en fonction de la tonnage (article 19), - transfert du recouvrement de l'impôt sur les sociétés et d'autres impôts des comptables de la direction générale de la comptabilité publique aux comptables de la direction générale des impôts (article 21), - possibilité de choisir différents aménagements de l'impôt sur le revenu pour les parents d'enfants en garde alternée (article 30), - possibilité d'imputer certaines moins-values fiscales après un dépôt de bilan avant le jugement de liquidation (amendement \"Moulinex\", article 32), - transposition de la directive 2001/44/CE du 15 juin 2001: extension de l'assistance mutuelle pour le recouvrement des créances à l'impôt sur le revenu (article 42), - suppression des sept taxes parafiscales perçues au profit de l'agence nationale du développement agricole (ANDA), remplacées par une taxe unique (article 43), - garantie de l'Etat apportée aux prêts accordés à la République du Liban par l'Agence française de développement (article 59), - création de l'allocation de reconnaissance pour les harkis (article 67), - décristallisation des pensions des anciens combattants de l'ancienne Union française (article 68), - octroi à France Télécom d'une somme de 10 milliards d'euros par l'intermédiaire de l'entreprise de recherches et d'activités pétrolières (ERAP) (article 80)." }, "TP": { "CONTENU": "

(1) Travaux préparatoires : loi n° 2002-1576.

Assemblée nationale :

Projet de loi n° 382 ;

Rapport de M. Gilles Carrez, rapporteur général, au nom de la commission des finances, n° 444 ;

Avis de M. Axel Poniatowski, au nom de la commission de la défense, n° 448 ;

Discussion le 10 décembre 2002 et adoption le 11 décembre 2002.

Sénat :

Projet de loi, adopté par l'Assemblée nationale en première lecture, n° 95 (2002-2003) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, n° 97 (2002-2003) ;

Discussion les 16 et 17 décembre 2002 et adoption le 17 décembre 2002.

Assemblée nationale :

Projet de loi, modifié par le Sénat, n° 476 ;

Rapport de M. Gilles Carrez, au nom de la commission mixte paritaire, n° 510 ;

Discussion et adoption le 19 décembre 2002.

Sénat :

Rapport de M. Philippe Marini, au nom de la commission mixte paritaire, n° 107 (2002-2003) ;

Discussion et adoption le 19 décembre 2002.

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art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000768424", "@nortexte": "AGRB0002368D", "@numtexte": "2000-1298", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331315", "@num": "4", "#text": "Décret n°2000-1298 du 26 décembre 2000 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000768424", "@nortexte": "AGRB0002368D", "@numtexte": "2000-1298", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331316", "@num": "5", "#text": "Décret n°2000-1298 du 26 décembre 2000 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000768424", "@nortexte": "AGRB0002368D", "@numtexte": "2000-1298", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331317", "@num": "6", "#text": "Décret n°2000-1298 du 26 décembre 2000 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000768424", "@nortexte": "AGRB0002368D", "@numtexte": "2000-1298", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGITEXT000005630350", "#text": "Décret n°2000-1299 du 26 décembre 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000220450", "@nortexte": "AGRB0002369D", "@numtexte": "2000-1299", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331320", "@num": "1", "#text": "Décret n°2000-1299 du 26 décembre 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220450", "@nortexte": "AGRB0002369D", "@numtexte": "2000-1299", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331321", "@num": "2", "#text": "Décret n°2000-1299 du 26 décembre 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220450", "@nortexte": "AGRB0002369D", "@numtexte": "2000-1299", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331322", "@num": "3", "#text": "Décret n°2000-1299 du 26 décembre 2000 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220450", "@nortexte": "AGRB0002369D", "@numtexte": "2000-1299", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331323", "@num": "4", "#text": "Décret n°2000-1299 du 26 décembre 2000 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220450", "@nortexte": "AGRB0002369D", "@numtexte": "2000-1299", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331324", "@num": "5", "#text": "Décret n°2000-1299 du 26 décembre 2000 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220450", "@nortexte": "AGRB0002369D", "@numtexte": "2000-1299", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000220886", "#text": "Décret n° 2000-1340 du 26 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000220886", "@nortexte": "AGRB0002371D", "@numtexte": "2000-1340", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000586925", "#text": "Décret n° 2000-1342 du 26 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000586925", "@nortexte": "AGRB0002373D", "@numtexte": "2000-1342", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000586926", "#text": "Décret n° 2000-1344 du 26 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000586926", "@nortexte": "AGRB0002366D", "@numtexte": "2000-1344", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000767857", "#text": "Décret n° 2000-1343 du 26 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000767857", "@nortexte": "AGRB0002374D", "@numtexte": "2000-1343", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000768655", "#text": "Décret n° 2000-1339 du 26 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000768655", "@nortexte": "AGRB0002370D", "@numtexte": "2000-1339", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000768656", "#text": "Décret n° 2000-1341 du 26 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000768656", "@nortexte": "AGRB0002372D", "@numtexte": "2000-1341", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGITEXT000005630412", "#text": "Décret n°2000-1339 du 26 décembre 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000768655", "@nortexte": "AGRB0002370D", "@numtexte": "2000-1339", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331399", "@num": "1", "#text": "Décret n°2000-1339 du 26 décembre 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000768655", "@nortexte": "AGRB0002370D", "@numtexte": "2000-1339", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331400", "@num": "2", "#text": "Décret n°2000-1339 du 26 décembre 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000768655", "@nortexte": "AGRB0002370D", "@numtexte": "2000-1339", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331401", "@num": "3", "#text": "Décret n°2000-1339 du 26 décembre 2000 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000768655", "@nortexte": "AGRB0002370D", "@numtexte": "2000-1339", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331402", "@num": "4", "#text": "Décret n°2000-1339 du 26 décembre 2000 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000768655", "@nortexte": "AGRB0002370D", "@numtexte": "2000-1339", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331403", "@num": "5", "#text": "Décret n°2000-1339 du 26 décembre 2000 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000768655", "@nortexte": "AGRB0002370D", "@numtexte": "2000-1339", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGITEXT000005630413", "#text": "Décret n°2000-1340 du 26 décembre 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000220886", "@nortexte": "AGRB0002371D", "@numtexte": "2000-1340", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331405", "@num": "1", "#text": "Décret n°2000-1340 du 26 décembre 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220886", "@nortexte": "AGRB0002371D", "@numtexte": "2000-1340", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331406", "@num": "2", "#text": "Décret n°2000-1340 du 26 décembre 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220886", "@nortexte": "AGRB0002371D", "@numtexte": "2000-1340", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331407", "@num": "3", "#text": "Décret n°2000-1340 du 26 décembre 2000 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220886", "@nortexte": "AGRB0002371D", "@numtexte": "2000-1340", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331409", "@num": "4", "#text": "Décret n°2000-1340 du 26 décembre 2000 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220886", "@nortexte": "AGRB0002371D", "@numtexte": "2000-1340", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331410", "@num": "5", "#text": "Décret n°2000-1340 du 26 décembre 2000 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220886", "@nortexte": "AGRB0002371D", "@numtexte": "2000-1340", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331411", "@num": "6", "#text": "Décret n°2000-1340 du 26 décembre 2000 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220886", "@nortexte": "AGRB0002371D", "@numtexte": "2000-1340", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGITEXT000005630414", "#text": "Décret n°2000-1341 du 26 décembre 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000768656", "@nortexte": "AGRB0002372D", "@numtexte": "2000-1341", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331413", "@num": "1", "#text": "Décret n°2000-1341 du 26 décembre 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000768656", "@nortexte": "AGRB0002372D", "@numtexte": "2000-1341", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331414", "@num": "2", "#text": "Décret n°2000-1341 du 26 décembre 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000768656", "@nortexte": "AGRB0002372D", "@numtexte": "2000-1341", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331415", "@num": "3", "#text": "Décret n°2000-1341 du 26 décembre 2000 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000768656", "@nortexte": "AGRB0002372D", "@numtexte": "2000-1341", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331416", "@num": "4", "#text": "Décret n°2000-1341 du 26 décembre 2000 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000768656", "@nortexte": "AGRB0002372D", "@numtexte": "2000-1341", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331417", "@num": "5", "#text": "Décret n°2000-1341 du 26 décembre 2000 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000768656", "@nortexte": "AGRB0002372D", "@numtexte": "2000-1341", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGITEXT000005630415", "#text": "Décret n°2000-1342 du 26 décembre 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000586925", "@nortexte": "AGRB0002373D", "@numtexte": "2000-1342", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331420", "@num": "1", "#text": "Décret n°2000-1342 du 26 décembre 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000586925", "@nortexte": "AGRB0002373D", "@numtexte": "2000-1342", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331421", "@num": "2", "#text": "Décret n°2000-1342 du 26 décembre 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000586925", "@nortexte": "AGRB0002373D", "@numtexte": "2000-1342", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331422", "@num": "3", "#text": "Décret n°2000-1342 du 26 décembre 2000 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000586925", "@nortexte": "AGRB0002373D", "@numtexte": "2000-1342", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331423", "@num": "4", "#text": "Décret n°2000-1342 du 26 décembre 2000 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000586925", "@nortexte": "AGRB0002373D", "@numtexte": "2000-1342", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331424", "@num": "5", "#text": "Décret n°2000-1342 du 26 décembre 2000 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000586925", "@nortexte": "AGRB0002373D", "@numtexte": "2000-1342", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331425", "@num": "6", "#text": "Décret n°2000-1342 du 26 décembre 2000 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000586925", "@nortexte": "AGRB0002373D", "@numtexte": "2000-1342", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331426", "@num": "7", "#text": "Décret n°2000-1342 du 26 décembre 2000 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000586925", "@nortexte": "AGRB0002373D", "@numtexte": "2000-1342", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGITEXT000005630416", "#text": "Décret n°2000-1343 du 26 décembre 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000767857", "@nortexte": "AGRB0002374D", "@numtexte": "2000-1343", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331428", "@num": "1", "#text": "Décret n°2000-1343 du 26 décembre 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767857", "@nortexte": "AGRB0002374D", "@numtexte": "2000-1343", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331429", "@num": "2", "#text": "Décret n°2000-1343 du 26 décembre 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767857", "@nortexte": "AGRB0002374D", "@numtexte": "2000-1343", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331430", "@num": "3", "#text": "Décret n°2000-1343 du 26 décembre 2000 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767857", "@nortexte": "AGRB0002374D", "@numtexte": "2000-1343", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331431", "@num": "4", "#text": "Décret n°2000-1343 du 26 décembre 2000 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767857", "@nortexte": "AGRB0002374D", "@numtexte": "2000-1343", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331432", "@num": "5", "#text": "Décret n°2000-1343 du 26 décembre 2000 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767857", "@nortexte": "AGRB0002374D", "@numtexte": "2000-1343", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331433", "@num": "6", "#text": "Décret n°2000-1343 du 26 décembre 2000 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767857", "@nortexte": "AGRB0002374D", "@numtexte": "2000-1343", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331434", "@num": "7", "#text": "Décret n°2000-1343 du 26 décembre 2000 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767857", "@nortexte": "AGRB0002374D", "@numtexte": "2000-1343", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGITEXT000005630417", "#text": "Décret n°2000-1344 du 26 décembre 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000586926", "@nortexte": "AGRB0002366D", "@numtexte": "2000-1344", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331438", "@num": "1", "#text": "Décret n°2000-1344 du 26 décembre 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000586926", "@nortexte": "AGRB0002366D", "@numtexte": "2000-1344", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331439", "@num": "2", "#text": "Décret n°2000-1344 du 26 décembre 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000586926", "@nortexte": "AGRB0002366D", "@numtexte": "2000-1344", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331440", "@num": "3", "#text": "Décret n°2000-1344 du 26 décembre 2000 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000586926", "@nortexte": "AGRB0002366D", "@numtexte": "2000-1344", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331441", "@num": "4", "#text": "Décret n°2000-1344 du 26 décembre 2000 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000586926", "@nortexte": "AGRB0002366D", "@numtexte": "2000-1344", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331442", "@num": "5", "#text": "Décret n°2000-1344 du 26 décembre 2000 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000586926", "@nortexte": "AGRB0002366D", "@numtexte": "2000-1344", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000402686", "#text": "Loi n° 2001-7 du 4 janvier 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000402686", "@nortexte": "ECOX0003941L", "@numtexte": "2001-7", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2001-01-04" }, { "@id": "JORFTEXT000000208347", "#text": "Loi n°2001-43 du 16 janvier 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000208347", "@nortexte": "EQUX9900075L", "@numtexte": "2001-43", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-01-16" }, { "@id": "JORFTEXT000000592233", "#text": "LOI n° 2001-1275 du 28 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000408905", "#text": "Loi n° 2002-73 du 17 janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000408905", "@nortexte": "MESX0000077L", "@numtexte": "2002-73", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2002-01-17" }, { "@id": "JORFTEXT000000775546", "#text": "Décret n°2002-1334 du 8 novembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000775546", "@nortexte": "BUDB0210092D", "@numtexte": "2002-1334", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2002-11-08" }, { "@id": "JORFTEXT000000417817", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000417817", "@nortexte": "BUDR0205007A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-12-30" }, { "@id": "LEGITEXT000005633807", "#text": "Décret n°2002-1611 du 30 décembre 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000417649", "@nortexte": "BUDR0205006D", "@numtexte": "2002-1611", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006216356", "@num": "1", "#text": "Décret n°2002-1611 du 30 décembre 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417649", "@nortexte": "BUDR0205006D", "@numtexte": "2002-1611", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006216357", "@num": "2", "#text": "Décret n°2002-1611 du 30 décembre 2002 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417649", "@nortexte": "BUDR0205006D", "@numtexte": "2002-1611", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006216358", "@num": "3", "#text": "Décret n°2002-1611 du 30 décembre 2002 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417649", "@nortexte": "BUDR0205006D", "@numtexte": "2002-1611", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006216359", "@num": "4", "#text": "Décret n°2002-1611 du 30 décembre 2002 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417649", "@nortexte": "BUDR0205006D", "@numtexte": "2002-1611", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006216360", "@num": "5", "#text": "Décret n°2002-1611 du 30 décembre 2002 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417649", "@nortexte": "BUDR0205006D", "@numtexte": "2002-1611", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006216361", "@num": "5", "#text": "Décret n°2002-1611 du 30 décembre 2002 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417649", "@nortexte": "BUDR0205006D", "@numtexte": "2002-1611", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000783752", "#text": "Décret2002-1610", "@sens": "cible", "@cidtexte": "JORFTEXT000000783752", "@nortexte": "BUDB0210132D", "@numtexte": "2002-1610", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000417649", "#text": "Décret2002-1611", "@sens": "cible", "@cidtexte": "JORFTEXT000000417649", "@nortexte": "BUDR0205006D", "@numtexte": "2002-1611", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321567", "@num": "1", "#text": "Loi - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321578", "@num": "11", "#text": "Loi - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321580", "@num": "12", "#text": "Loi - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321581", "@num": "13", "#text": "Loi - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321582", "@num": "14", "#text": "Loi - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321583", "@num": "15", "#text": "Loi - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321584", "@num": "16", "#text": "Loi - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321585", "@num": "17", "#text": "Loi - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321586", "@num": "18", "#text": "Loi - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321589", "@num": "19", "#text": "Loi - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321568", "@num": "2", "#text": "Loi - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321591", "@num": "21", "#text": "Loi - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321593", "@num": "23", "#text": "Loi - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321594", "@num": "24", "#text": "Loi - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321595", "@num": "25", "#text": "Loi - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321596", "@num": "26", "#text": "Loi - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321598", "@num": "28", "#text": "Loi - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321569", "@num": "3", "#text": "Loi - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321601", "@num": "30", "#text": "Loi - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321602", "@num": "31", "#text": "Loi - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321603", "@num": "32", "#text": "Loi - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321604", "@num": "33", "#text": "Loi - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321605", "@num": "34", "#text": "Loi - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321608", "@num": "37", "#text": "Loi - art. 37 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321609", "@num": "38", "#text": "Loi - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321611", "@num": "39", "#text": "Loi - art. 39 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321571", "@num": "4", "#text": "Loi - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321612", "@num": "40", "#text": "Loi - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@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": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321613", "@num": "41", "#text": "Loi - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321614", "@num": "42", "#text": "Loi - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321615", "@num": "43", "#text": "Loi - art. 43 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321618", "@num": "44", "#text": "Loi - art. 44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321619", "@num": "45", "#text": "Loi - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321621", "@num": "47", "#text": "Loi - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321622", "@num": "48", "#text": "Loi - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321572", "@num": "5", "#text": "Loi - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321625", "@num": "50", "#text": "Loi - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321626", "@num": "51", "#text": "Loi - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321627", "@num": "52", "#text": "Loi - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321628", "@num": "53", "#text": "Loi - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321631", "@num": "56", "#text": "Loi - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321632", "@num": "57", "#text": "Loi - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321635", "@num": "59", "#text": "Loi - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321573", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321636", "@num": "60", "#text": "Loi - art. 60 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321639", "@num": "63", "#text": "Loi - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321640", "@num": "64", "#text": "Loi - art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321641", "@num": "65", "#text": "Loi - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321642", "@num": "66", "#text": "Loi - art. 66 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321643", "@num": "67", "#text": "Loi - art. 67 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321645", "@num": "68", "#text": "Loi - art. 68 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321574", "@num": "7", "#text": "Loi - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321648", "@num": "70", "#text": "Loi - art. 70 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321649", "@num": "71", "#text": "Loi - art. 71 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321652", "@num": "74", "#text": "Loi - art. 74 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321653", "@num": "75", "#text": "Loi - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321655", "@num": "77", "#text": "Loi - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321658", "@num": "79", "#text": "Loi - art. 79 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321575", "@num": "8", "#text": "Loi - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321659", "@num": "80", "#text": "Loi - art. 80 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321660", "@num": "81", "#text": "Loi - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321662", "@num": "83", "#text": "Loi - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321663", "@num": "84", "#text": "Loi - art. 84 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321664", "@num": "85", "#text": "Loi - art. 85 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321576", "@num": "9", "#text": "Loi - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGITEXT000005633804", "#text": "Loi n°2002-1576 du 30 décembre 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000782501", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000782501", "@nortexte": "AGRB0202613A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-12-31" }, { "@id": "JORFTEXT000000417490", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000417490", "@nortexte": "AGRE0300108A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-01-14" }, { "@id": "JORFTEXT000000234297", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000234297", "@nortexte": "AGRE0300109A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-01-14" }, { "@id": "JORFTEXT000000784143", "#text": "Décret2003-167", "@sens": "cible", "@cidtexte": "JORFTEXT000000784143", "@nortexte": "PRMX0306350D", "@numtexte": "2003-167", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-02-28" }, { "@id": "LEGIARTI000006218547", "@num": "1", "#text": "Arrêté du 14 avril 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000602087", "@nortexte": "DEVP0320092A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-04-14" }, { "@id": "JORFTEXT000000236167", "#text": "Décret2003-350", "@sens": "cible", "@cidtexte": "JORFTEXT000000236167", "@nortexte": "DEVP0310036D", "@numtexte": "2003-350", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-14" }, { "@id": "JORFTEXT000000230217", "#text": "Décret2003-631", "@sens": "cible", "@cidtexte": "JORFTEXT000000230217", "@nortexte": "BUDF0300013D", "@numtexte": "2003-631", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-07-07" }, { "@id": "JORFTEXT000000230248", "#text": "Décret2003-632", "@sens": "cible", "@cidtexte": "JORFTEXT000000230248", "@nortexte": "BUDF0300016D", "@numtexte": "2003-632", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-07-07" }, { "@id": "JORFTEXT000000605650", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000605650", "@nortexte": "BUDF0300015A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-18" }, { "@id": "JORFTEXT000000239735", "#text": "Décret2003-658", "@sens": "cible", "@cidtexte": "JORFTEXT000000239735", "@nortexte": "BUDF0300014D", "@numtexte": "2003-658", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-07-18" }, { "@id": "JORFTEXT000000605649", "#text": "Décret2003-659", "@sens": "cible", "@cidtexte": "JORFTEXT000000605649", "@nortexte": "BUDF0300020D", "@numtexte": "2003-659", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-07-18" }, { "@id": "JORFTEXT000000240247", "#text": "Décret2003-712", "@sens": "cible", "@cidtexte": "JORFTEXT000000240247", "@nortexte": "BUDL0300053D", "@numtexte": "2003-712", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-07-28" }, { "@id": "LEGITEXT000005645241", "#text": "Décret n°2003-833 du 29 août 2003", "@sens": "cible", "@cidtexte": "JORFTEXT000000429861", "@nortexte": "INTB0300194D", "@numtexte": "2003-833", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-08-29" }, { "@id": "LEGIARTI000006223122", "@num": "1", "#text": "Décret n°2003-833 du 29 août 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429861", "@nortexte": "INTB0300194D", "@numtexte": "2003-833", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-08-29" }, { "@id": "LEGIARTI000006223122", "@num": "1", "#text": "Décret n°2003-833 du 29 août 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429861", "@nortexte": "INTB0300194D", "@numtexte": "2003-833", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-08-29" }, { "@id": "JORFTEXT000000429861", "#text": "Décret2003-833", "@sens": "cible", "@cidtexte": "JORFTEXT000000429861", "@nortexte": "INTB0300194D", "@numtexte": "2003-833", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-08-29" }, { "@id": "JORFTEXT000000430252", "#text": "Décret2003-906", "@sens": "cible", "@cidtexte": "JORFTEXT000000430252", "@nortexte": "MENE0301739D", "@numtexte": "2003-906", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-09-17" }, { "@id": "JORFTEXT000000244622", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000244622", "@nortexte": "BUDB0350066A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-11-03" }, { "@id": "LEGITEXT000005688778", "#text": "Arrêté du 3 novembre 2003", "@sens": "cible", "@cidtexte": "JORFTEXT000000244622", "@nortexte": "BUDB0350066A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2003-11-03" }, { "@id": "LEGIARTI000006225141", "@num": "1", "#text": "Arrêté du 3 novembre 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000244622", "@nortexte": "BUDB0350066A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2003-11-03" }, { "@id": "LEGIARTI000006225142", "@num": "2", "#text": "Arrêté du 3 novembre 2003 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000244622", "@nortexte": "BUDB0350066A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2003-11-03" }, { "@id": "JORFTEXT000000608166", "#text": "Décret2003-1044", "@sens": "cible", "@cidtexte": "JORFTEXT000000608166", "@nortexte": "BUDB0350065D", "@numtexte": "2003-1044", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-11-03" }, { "@id": "JORFTEXT000000248184", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000248184", "@nortexte": "BUDD0370019A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-10-27" }, { "@id": "JORFTEXT000000430129", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000430129", "@nortexte": "BUDD0370020A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-10-27" }, { "@id": "JORFTEXT000000248725", "#text": "Décret2003-1087", "@sens": "cible", "@cidtexte": "JORFTEXT000000248725", "@nortexte": "AGRE0301853D", "@numtexte": "2003-1087", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-11-18" }, { "@id": "JORFTEXT000000612939", "#text": "Décret2003-1088", "@sens": "cible", "@cidtexte": "JORFTEXT000000612939", "@nortexte": "PRMX0300181D", "@numtexte": "2003-1088", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-11-18" }, { "@id": "JORFTEXT000000796949", "#text": "Décret2003-1105", "@sens": "cible", "@cidtexte": "JORFTEXT000000796949", "@nortexte": "BUDF0300029D", "@numtexte": "2003-1105", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-11-17" }, { "@id": "LEGITEXT000005737910", "#text": "Décret n°2003-1253 du 26 décembre 2003", "@sens": "cible", "@cidtexte": "JORFTEXT000000248750", "@nortexte": "PRMX0307036D", "@numtexte": "2003-1253", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-12-26" }, { "@id": "LEGIARTI000006226583", "@num": "1", "#text": "Décret n°2003-1253 du 26 décembre 2003 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000248750", "@nortexte": "PRMX0307036D", "@numtexte": "2003-1253", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-12-26" }, { "@id": "JORFTEXT000000248750", "#text": "Décret2003-1253", "@sens": "cible", "@cidtexte": "JORFTEXT000000248750", "@nortexte": "PRMX0307036D", "@numtexte": "2003-1253", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-12-26" }, { "@id": "JORFTEXT000000795196", "#text": "Décret2003-1293", "@sens": "cible", "@cidtexte": "JORFTEXT000000795196", "@nortexte": "EQUT0301680D", "@numtexte": "2003-1293", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-12-26" }, { "@id": "JORFTEXT000000796830", "#text": "Décret2003-1362", "@sens": "cible", "@cidtexte": "JORFTEXT000000796830", "@nortexte": "AGRA0302302D", "@numtexte": "2003-1362", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006321990", "@num": "85", "#text": "Loi - art. 85 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006227331", "@num": "2", "#text": "Décret n°2003-1388 du 31 décembre 2003 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000245321", "@nortexte": "BUDF0300035D", "@numtexte": "2003-1388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-12-31" }, { "@id": "LEGIARTI000006227332", "@num": "2", "#text": "Décret n°2003-1388 du 31 décembre 2003 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000245321", "@nortexte": "BUDF0300035D", "@numtexte": "2003-1388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-12-31" }, { "@id": "JORFTEXT000000245320", "#text": "Décret2003-1387", "@sens": "cible", "@cidtexte": "JORFTEXT000000245320", "@nortexte": "BUDF0300018D", "@numtexte": "2003-1387", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-12-31" }, { "@id": "JORFTEXT000000245321", "#text": "Décret2003-1388", "@sens": "cible", "@cidtexte": "JORFTEXT000000245321", "@nortexte": "BUDF0300035D", "@numtexte": "2003-1388", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-12-31" }, { "@id": "JORFTEXT000000246647", "#text": "Décret2004-62", "@sens": "cible", "@cidtexte": "JORFTEXT000000246647", "@nortexte": "BUDD0370060D", "@numtexte": "2004-62", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-14" }, { "@id": "JORFTEXT000000233242", "#text": "Décret2004-68", "@sens": "cible", "@cidtexte": "JORFTEXT000000233242", "@nortexte": "BUDD0370018D", "@numtexte": "2004-68", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-16" }, { "@id": "JORFTEXT000000611585", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000611585", "@nortexte": "BUDD0450013A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-02-11" }, { "@id": "LEGIARTI000006551132", "@num": "16", "#text": "Décret n°2004-216 du 11 mars 2004 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000416129", "@nortexte": "DEFD0400042D", "@numtexte": "2004-216", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-11" }, { "@id": "JORFTEXT000000416129", "#text": "Décret2004-216", "@sens": "cible", "@cidtexte": "JORFTEXT000000416129", "@nortexte": "DEFD0400042D", "@numtexte": "2004-216", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-11" }, { "@id": "JORFTEXT000000781856", "#text": "Décret2004-222", "@sens": "cible", "@cidtexte": "JORFTEXT000000781856", "@nortexte": "BUDF0420109D", "@numtexte": "2004-222", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-11" }, { "@id": "LEGITEXT000005765562", "#text": "Décret n°2004-260 du 23 mars 2004", "@sens": "cible", "@cidtexte": "JORFTEXT000000251878", "@nortexte": "ECOA0320029D", "@numtexte": "2004-260", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-23" }, { "@id": "LEGIARTI000006229641", "@num": "2", "#text": "Décret n°2004-260 du 23 mars 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000251878", "@nortexte": "ECOA0320029D", "@numtexte": "2004-260", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-23" }, { "@id": "JORFTEXT000000251878", "#text": "Décret2004-260", "@sens": "cible", "@cidtexte": "JORFTEXT000000251878", "@nortexte": "ECOA0320029D", "@numtexte": "2004-260", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-23" }, { "@id": "LEGIARTI000006231066", "@num": "1", "#text": "Décret n°2004-469 du 25 mai 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000247163", "@nortexte": "ECOF0400028D", "@numtexte": "2004-469", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-05-25" }, { "@id": "LEGIARTI000006231068", "@num": "3", "#text": "Décret n°2004-469 du 25 mai 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000247163", "@nortexte": "ECOF0400028D", "@numtexte": "2004-469", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-05-25" }, { "@id": "JORFTEXT000000247163", "#text": "Décret2004-469", "@sens": "cible", "@cidtexte": "JORFTEXT000000247163", "@nortexte": "ECOF0400028D", "@numtexte": "2004-469", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-05-25" }, { "@id": "JORFTEXT000000604343", "#text": "Décret2004-506", "@sens": "cible", "@cidtexte": "JORFTEXT000000604343", "@nortexte": "ECOD0470009D", "@numtexte": "2004-506", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "JORFTEXT000000804607", "#text": "LOI2004-809", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@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": "JORFTEXT000000629019", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000629019", "@nortexte": "ECOB0450003A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-07-30" }, { "@id": "LEGIARTI000006234009", "@num": "1", "#text": "Arrêté du 30 juillet 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629019", "@nortexte": "ECOB0450003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-07-30" }, { "@id": "JORFTEXT000000441559", "#text": "Décret2004-1016", "@sens": "cible", "@cidtexte": "JORFTEXT000000441559", "@nortexte": "ECOF0420144D", "@numtexte": "2004-1016", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-09-22" }, { "@id": "JORFTEXT000000806856", "#text": "Décret2004-1083", "@sens": "cible", "@cidtexte": "JORFTEXT000000806856", "@nortexte": "MENE0401556D", "@numtexte": "2004-1083", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-07" }, { "@id": "JORFTEXT000000261147", "#text": "Décret2004-1152", "@sens": "cible", "@cidtexte": "JORFTEXT000000261147", "@nortexte": "ECOF0400055D", "@numtexte": "2004-1152", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-29" }, { "@id": "LEGIARTI000006236766", "@num": "5", "#text": "Ordonnance n°2004-1374 du 20 décembre 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000238564", "@nortexte": "DEFX0400190R", "@numtexte": "2004-1374", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-12-20" }, { "@id": "JORFTEXT000000603366", "#text": "Décret2005-54", "@sens": "cible", "@cidtexte": "JORFTEXT000000603366", "@nortexte": "ECOX0400259D", "@numtexte": "2005-54", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-01-27" }, { "@id": "LEGIARTI000030024056", "@num": "6", "#text": "Loi n° 2005-158 du 23 février 2005 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000444898", "@nortexte": "DEFX0300218L", "@numtexte": "2005-158", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000033814287", "@num": "6", "#text": "Loi n° 2005-158 du 23 février 2005 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000444898", "@nortexte": "DEFX0300218L", "@numtexte": "2005-158", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006238941", "@num": "6", "#text": "Loi n°2005-158 du 23 février 2005 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000444898", "@nortexte": "DEFX0300218L", "@numtexte": "2005-158", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000023558312", "@num": "6", "#text": "Loi n°2005-158 du 23 février 2005 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000444898", "@nortexte": "DEFX0300218L", "@numtexte": "2005-158", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "JORFTEXT000000604361", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000604361", "@nortexte": "BUDB0550002A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-02-23" }, { "@id": "JORFTEXT000000628120", "#text": "Décret2005-477", "@sens": "cible", "@cidtexte": "JORFTEXT000000628120", "@nortexte": "PRMX0508417D", "@numtexte": "2005-477", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-05-17" }, { "@id": "JORFTEXT000000615000", "#text": "LOI2006-1666", "@sens": "cible", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000006322845", "@num": "100", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 100 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000006322844", "@num": "99", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "JORFTEXT000000819291", "#text": "Décret2006-1703", "@sens": "cible", "@cidtexte": "JORFTEXT000000819291", "@nortexte": "BUDR0603081D", "@numtexte": "2006-1703", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "JORFTEXT000000246770", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000246770", "@nortexte": "BUDB0630035A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-02-27" }, { "@id": "JORFTEXT000000274470", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000274470", "@nortexte": "BUDB0750067A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-03-09" }, { "@id": "JORFTEXT000018979098", "#text": "Décret n°2008-548 du 11 juin 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018979098", "@nortexte": "PRMX0808000D", "@numtexte": "2008-548", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-11" }, { "@id": "LEGITEXT000022331895", "#text": "Ordonnance n°2010-638\n du 10 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "JORFTEXT000022330885", "#text": "Ordonnance n°2010-638 du 10 juin 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "JORFARTI000022419606", "#text": "Circulaire du 30 juin 2010 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022419605", "@nortexte": "PRMX1017437C", "@typelien": "CITATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "2010-06-30" }, { "@id": "JORFTEXT000023418405", "#text": "Arrêt du 22 décembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023418405", "@nortexte": "CDBX1100598X", "@typelien": "CITATION", "@naturetexte": "ARRET", "@datesignatexte": "2010-12-22" }, { "@id": "JORFARTI000023528342", "#text": "Décision n°2010-93 QPC du 4 février 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023528341", "@nortexte": "CSCX1103776S", "@numtexte": "2010-93 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-02-04" }, { "@id": "JORFTEXT000025062283", "#text": "Décret n°2011-2110 du 30 décembre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025062283", "@nortexte": "PRMX1126769D", "@numtexte": "2011-2110", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGITEXT000025107519", "#text": "Décret n°2011-2110 du 30 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025062283", "@nortexte": "PRMX1126769D", "@numtexte": "2011-2110", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGITEXT000030051119", "#text": "DÉCRET n°2014-1698 du 29 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030004106", "@nortexte": "DEFD1429543D", "@numtexte": "2014-1698", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "JORFTEXT000030004106", "#text": "DÉCRET n°2014-1698 du 29 décembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030004106", "@nortexte": "DEFD1429543D", "@numtexte": "2014-1698", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000032712531", "#text": "Décret n°2016-795 du 14 juin 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032711570", "@nortexte": "FCPB1605918D", "@numtexte": "2016-795", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-14" }, { "@id": "JORFTEXT000032711570", "#text": "Décret n°2016-795 du 14 juin 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032711570", "@nortexte": "FCPB1605918D", "@numtexte": "2016-795", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-14" }, { "@id": "LEGITEXT000036499983", "#text": "Décret n°2018-18 du 15 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036499338", "@nortexte": "PRMX1729311D", "@numtexte": "2018-18", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-15" }, { "@id": "JORFTEXT000036499338", "#text": "Décret n°2018-18 du 15 janvier 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036499338", "@nortexte": "PRMX1729311D", "@numtexte": "2018-18", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-01-15" }, { "@id": "JORFARTI000037815232", "#text": "Décision n°2018-753 QPC du 14 décembre 2018 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037815231", "@nortexte": "CSCX1834360S", "@numtexte": "2018-753 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2018-12-14" }, { "@id": "LEGITEXT000046798020", "#text": "Décret n°2022-1635 du 23 décembre 2022 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000046793026", "@nortexte": "MENI2233627D", "@numtexte": "2022-1635", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-23" }, { "@id": "JORFTEXT000046793026", "#text": "Décret n°2022-1635 du 23 décembre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046793026", "@nortexte": "MENI2233627D", "@numtexte": "2022-1635", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-23" }, { "@id": "JORFARTI000047867788", "#text": "Décision n°2023-302 L du 20 juillet 2023 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047867787", "@nortexte": "CSCX2320514S", "@numtexte": "2023-302 L", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2023-07-20" }, { "@id": "LEGIARTI000006296047", "@num": "363 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294982", "@num": "363 DA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 DA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294984", "@num": "363 DB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 DB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295943", "@num": "363 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296055", "@num": "363 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295949", "@num": "363 FA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 FA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302172", "@num": "159 AN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 159 AN (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301821", "@num": "159 AP", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 159 AP (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300995", "@num": "159 AR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - 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\n
L'Assemblée nationale et le Sénat ont adopté,
Le Président de la République promulgue la loi dont la teneur suit :

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

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000781906", "cible": true, "cidtexte": "JORFTEXT000000781906", "id": "LEGIARTI000006321589", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006321589", "liens_entrants": true }

Article 19 AUTONOME VIGUEUR, en vigueur depuis le 31/12/2002 (Loi de finances rectificative pour 2002 (n° 2002-1576 du 30 décembre 2002))