{ "article": { "LEGIARTI000006321594": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "24", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006321594", "URL": "article/LEGI/ARTI/00/00/06/32/15/LEGIARTI000006321594.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJUXXXXXX024AAXXXXXXAA" } }, "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": "LEGIARTI000006832972", "@num": "L151-1", "#text": "Code de l'environnement - art. L151-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615206", "@num": "266 nonies", "#text": "Code des douanes - art. 266 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615197", "@num": "266 octies", "#text": "Code des douanes - art. 266 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615182", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615219", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@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": "LEGIARTI000006321594", "@fin": "2999-01-01", "@num": "24", "@etat": "VIGUEUR", "@debut": "2002-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Paragraphe modificateur.
\n
II. - Les dispositions du I s'appliquent à compter du 1er janvier 2003.
" } }, "LEGIARTI000006615182": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615182", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615182.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X266FAAAXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030054612", "@num": "1", "#text": "Décret n°99-508 du 17 juin 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000211445", "@nortexte": "ECOF9800037D", "@numtexte": "99-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-17" }, { "@id": "LEGIARTI000030054620", "@num": "2", "#text": "Décret n°99-508 du 17 juin 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000211445", "@nortexte": "ECOF9800037D", "@numtexte": "99-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-17" }, { "@id": "LEGIARTI000006617151", "@num": "3", "#text": "Décret n°99-508 du 17 juin 1999 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000211445", "@nortexte": "ECOF9800037D", "@numtexte": "99-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-17" }, { "@id": "LEGIARTI000006617161", "@num": "7", "#text": "Décret n°99-508 du 17 juin 1999 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000211445", "@nortexte": "ECOF9800037D", "@numtexte": "99-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-17" }, { "@id": "LEGIARTI000006617162", "@num": "7 bis", "#text": "Décret n°99-508 du 17 juin 1999 - art. 7 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000211445", "@nortexte": "ECOF9800037D", "@numtexte": "99-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-17" }, { "@id": "LEGIARTI000043865415", "@num": "8", "#text": "Décret n°99-508 du 17 juin 1999 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000211445", "@nortexte": "ECOF9800037D", "@numtexte": "99-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-17" }, { "@id": "LEGIARTI000006619239", "@num": "1", "#text": "Arrêté du 11 avril 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581663", "@nortexte": "ECOD0070004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-04-11" }, { "@id": "LEGIARTI000006619240", "@num": "2", "#text": "Arrêté du 11 avril 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581663", "@nortexte": "ECOD0070004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-04-11" }, { "@id": "LEGITEXT000005630430", "#text": "Décret n°2000-1349 du 26 décembre 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000403986", "@nortexte": "ATEP0080051D", "@numtexte": "2000-1349", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006617224", "@num": "1", "#text": "Décret n°2000-1349 du 26 décembre 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000403986", "@nortexte": "ATEP0080051D", "@numtexte": "2000-1349", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006617224", "@num": "1", "#text": "Décret n°2000-1349 du 26 décembre 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000403986", "@nortexte": "ATEP0080051D", "@numtexte": "2000-1349", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006617226", "@num": "2", "#text": "Décret n°2000-1349 du 26 décembre 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000403986", "@nortexte": "ATEP0080051D", "@numtexte": "2000-1349", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006617227", "@num": "Annexe", "#text": "Décret n°2000-1349 du 26 décembre 2000 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000403986", "@nortexte": "ATEP0080051D", "@numtexte": "2000-1349", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGITEXT000005630670", "#text": "Décret n°2001-172 du 21 février 2001", "@sens": "cible", "@cidtexte": "JORFTEXT000000578120", "@nortexte": "ECOD0170000D", "@numtexte": "2001-172", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-02-21" }, { "@id": "LEGIARTI000006617265", "@num": "1", "#text": "Décret n°2001-172 du 21 février 2001 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000578120", "@nortexte": "ECOD0170000D", "@numtexte": "2001-172", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-02-21" }, { "@id": "LEGIARTI000006617265", "@num": "1", "#text": "Décret n°2001-172 du 21 février 2001 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000578120", "@nortexte": "ECOD0170000D", "@numtexte": "2001-172", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-02-21" }, { "@id": "LEGIARTI000006617266", "@num": "2", "#text": "Décret n°2001-172 du 21 février 2001 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000578120", "@nortexte": "ECOD0170000D", "@numtexte": "2001-172", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-02-21" }, { "@id": "LEGIARTI000006617266", "@num": "2", "#text": "Décret n°2001-172 du 21 février 2001 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000578120", "@nortexte": "ECOD0170000D", "@numtexte": "2001-172", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-02-21" }, { "@id": "LEGIARTI000031967647", "@num": "1", "#text": "Arrêté du 14 juin 2002 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000597363", "@nortexte": "ECOD0270006A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-06-14" }, { "@id": "LEGIARTI000031967633", "@num": "3", "#text": "Arrêté du 14 juin 2002 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000597363", "@nortexte": "ECOD0270006A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-06-14" }, { "@id": "LEGIARTI000006321594", "@num": "24", "#text": "Loi - art. 24 (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": "LEGITEXT000005634006", "#text": "Décret n°2003-152 du 18 février 2003", "@sens": "cible", "@cidtexte": "JORFTEXT000000784081", "@nortexte": "ECOD0370000D", "@numtexte": "2003-152", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-02-18" }, { "@id": "LEGIARTI000006217367", "@num": "2", "#text": "Décret n°2003-152 du 18 février 2003 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000784081", "@nortexte": "ECOD0370000D", "@numtexte": "2003-152", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-02-18" }, { "@id": "LEGIARTI000006321909", "@num": "19", "#text": "Loi - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGITEXT000005989491", "#text": "Décret n°2004-1479 du 23 décembre 2004", "@sens": "cible", "@cidtexte": "JORFTEXT000000239929", "@nortexte": "DEVP0420057D", "@numtexte": "2004-1479", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-23" }, { "@id": "LEGIARTI000006237348", "@num": "1", "#text": "Décret n°2004-1479 du 23 décembre 2004 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000239929", "@nortexte": "DEVP0420057D", "@numtexte": "2004-1479", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-23" }, { "@id": "LEGIARTI000006617408", "@num": "Annexe", "#text": "Décret n°2004-1479 du 23 décembre 2004 - art. Annexe ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000239929", "@nortexte": "DEVP0420057D", "@numtexte": "2004-1479", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-23" }, { "@id": "LEGIARTI000006249582", "@num": "1", "#text": "Décret n°2006-216 du 22 février 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000814516", "@nortexte": "DEVP0530085D", "@numtexte": "2006-216", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-22" }, { "@id": "LEGIARTI000006249677", "@num": "2", "#text": "Décret n°2006-239 du 1 mars 2006 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000814158", "@nortexte": "DEVP0640001D", "@numtexte": "2006-239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-01" }, { "@id": "LEGIARTI000006322944", "@num": "39", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000017856341", "@num": "47", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000021335922", "@num": "1", "#text": "Décret n°2009-1441 du 24 novembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021334621", "@nortexte": "ECEL0922120D", "@numtexte": "2009-1441", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-24" }, { "@id": "LEGIARTI000021335927", "@num": "3", "#text": "Décret n°2009-1441 du 24 novembre 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021334621", "@nortexte": "ECEL0922120D", "@numtexte": "2009-1441", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-24" }, { "@id": "LEGIARTI000021492086", "@num": "1", "#text": "Décret n°2009-1573\n du 16 décembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021491113", "@nortexte": "DEVP0905939D", "@numtexte": "2009-1573", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-16" }, { "@id": "LEGIARTI000022290577", "@num": "1", "#text": "Décret n°2010-576\n du 31 mai 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022289321", "@nortexte": "DEVP0927405D", "@numtexte": "2010-576", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-31" }, { "@id": "LEGIARTI000022894458", "@num": "1", "#text": "Décret n°2010-1173\n du 5 octobre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022893892", "@nortexte": "DEVP1009379D", "@numtexte": "2010-1173", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-05" }, { "@id": "LEGIARTI000039392241", "@num": "1", "#text": "Décret n°2011-767 du 28 juin 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024277736", "@nortexte": "DEVP1108761D", "@numtexte": "2011-767", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-28" }, { "@id": "LEGIARTI000039392237", "@num": "2", "#text": "Décret n°2011-767 du 28 juin 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024277736", "@nortexte": "DEVP1108761D", "@numtexte": "2011-767", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-28" }, { "@id": "LEGIARTI000039392233", "@num": "3", "#text": "Décret n°2011-767 du 28 juin 2011 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024277736", "@nortexte": "DEVP1108761D", "@numtexte": "2011-767", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-28" }, { "@id": "LEGIARTI000024815464", "@num": "1", "#text": "Décret n°2011-1563\n du 17 novembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024813423", "@nortexte": "DEVP1025959D", "@numtexte": "2011-1563", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-11-17" }, { "@id": "LEGIARTI000036816052", "@num": "Annexe", "#text": "Arrêté du 16 août 2012 - art. 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"2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051427", "@fin": "2010-01-01", "@num": "266 sexies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660930", "@fin": "2010-04-30", "@num": "266 sexies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022173278", "@fin": "2011-01-01", "@num": "266 sexies", "@etat": "MODIFIE", "@debut": "2010-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023386419", "@fin": "2011-11-01", "@num": "266 sexies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025074004", "@fin": "2013-01-01", "@num": "266 sexies", "@etat": "MODIFIE", "@debut": "2011-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023382202", "@fin": "2011-11-01", "@num": "266 sexies", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947225", "@fin": "2014-01-01", "@num": "266 sexies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447914", "@fin": "2016-01-01", "@num": "266 sexies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816916", "@fin": "2017-01-01", "@num": "266 sexies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816208", "@fin": "2018-01-01", "@num": "266 sexies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426724", "@fin": "2019-01-01", "@num": "266 sexies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037986355", "@fin": "2019-03-06", "@num": "266 sexies", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038211055", "@fin": "2020-01-01", "@num": "266 sexies", "@etat": "MODIFIE", "@debut": "2019-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469025", "@fin": "2020-12-31", "@num": "266 sexies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910917", "@fin": "2022-01-01", "@num": "266 sexies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041599261", "@fin": "2023-01-01", "@num": "266 sexies", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046869416", "@fin": "2023-12-31", "@num": "266 sexies", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847421", "@fin": "2999-01-01", "@num": "266 sexies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Il est institué une taxe générale sur les activités polluantes qui est due par les personnes physiques ou morales suivantes :
\n
1. Tout exploitant d'une installation de stockage de déchets ménagers et assimilés ou tout exploitant d'une installation d'élimination de déchets industriels spéciaux par incinération, coïncinération, stockage, traitement physico-chimique ou biologique non exclusivement utilisées pour les déchets que l'entreprise produit ;
\n
2. Tout exploitant d'une installation soumise à autorisation au titre du livre V (titre Ier) du code de l'environnement dont la puissance thermique maximale lorsqu'il s'agit d'installations de combustion, la capacité lorsqu'il s'agit d'installations d'incinération d'ordures ménagères, ou le poids des substances mentionnées au 2 de l'article 266 septies émises en une année lorsque l'installation n'entre pas dans les catégories précédentes, dépassent certains seuils fixés par décret en Conseil d'Etat ;
\n
3. Tout exploitant d'aéronefs ou, à défaut, leur propriétaire ;
\n
4. a. Toute personne qui effectue une première livraison après fabrication nationale ou qui livre sur le marché intérieur en cas d'acquisition intracommunautaire ou qui met à la consommation des lubrifiants susceptibles de produire des huiles usagées ;
\n
b. Tout utilisateur d'huiles et préparations lubrifiantes, autres que celles visées au a produisant des huiles usagées dont le rejet dans le milieu naturel est interdit ;
\n
5. Toute personne qui livre pour la première fois après fabrication nationale ou qui livre sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou qui met à la consommation des préparations pour lessives, y compris des préparations auxiliaires de lavage, ou des produits adoucissants ou assouplissants pour le linge relevant respectivement des rubriques 34022090, 34029090 et 38091010 à 38099100 du tarif douanier ;
\n
6. a) Toute personne qui livre pour la première fois après fabrication nationale ou qui livre sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou qui met à la consommation des matériaux d'extraction de toutes origines se présentant naturellement sous la forme de grains, ou obtenus à partir de roches concassées ou fractionnées, dont la plus grande dimension est inférieure ou égale à 125 millimètres et dont les caractéristiques et usages sont fixés par décret ;
\n
b) Toute personne qui extrait, produit ou introduit, en provenance d'un autre Etat membre de la Communauté européenne, des matériaux mentionnés au a, pour les besoins de sa propre utilisation ;
\n
7. Toute personne qui livre pour la première fois après fabrication nationale ou qui livre sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou qui met à la consommation des produits antiparasitaires à usage agricole ou des produits assimilés relevant de la rubrique 3808 du tarif douanier dont la mise sur le marché est autorisée en application de la loi n° 525 du 2 novembre 1943 relative à l'organisation du contrôle des produits antiparasitaires à usage agricole et dans la composition desquels entrent des substances classées dangereuses selon les critères définis par les arrêtés pris pour l'application de l'article R. 231-51 du code du travail ;
\n
8. a. Tout exploitant d'un établissement industriel ou commercial ou d'un établissement public à caractère industriel et commercial dont certaines installations sont soumises à autorisation au titre du livre V (titre Ier) du code de l'environnement ;
\n
b. Tout exploitant d'un établissement mentionné au a dont les activités, figurant sur une liste établie par décret en Conseil d'Etat après avis du Conseil supérieur des installations classées, font courir, par leur nature ou leur volume, des risques particuliers à l'environnement.
\n
II. - La taxe ne s'applique pas :
\n
1. Aux installations d'élimination de déchets industriels spéciaux exclusivement affectées à la valorisation comme matière ni aux installations d'élimination de déchets exclusivement affectées à l'amiante-ciment ;
\n
2. a. Aux aéronefs de masse maximale au décollage inférieure à deux tonnes ;
\n
b. Aux aéronefs appartenant à l'Etat ou participant à des missions de protection civile ou de lutte contre l'incendie ;
\n
3. Aux produits mentionnés au 6 du I du présent article issus d'une opération de recyclage ou qui présentent une teneur sur produit sec d'au moins 97 % d'oxyde de silicium ;
\n
4. Aux lubrifiants, aux préparations pour lessives, y compris les préparations auxiliaires de lavage, aux produits adoucissants ou assouplissants pour le linge, aux matériaux d'extraction, aux produits antiparasitaires à usage agricole et aux produits assimilés mentionnés respectivement au a du 4 et aux 5, 6 et 7 du I du présent article lorsque la première livraison après fabrication nationale consiste en une expédition directe à destination d'un Etat membre de la Communauté européenne ou en une exportation ;
\n
5. A l'exploitation d'installations classées par les entreprises inscrites au répertoire des métiers.
\n
III. - Sont exonérées de la taxe mentionnée au I, dans la limite de 20 % de la quantité annuelle totale de déchets reçus par installation, les réceptions de matériaux ou déchets inertes. Sont considérés comme déchets inertes les déchets qui ne se décomposent pas, ne brûlent pas et ne produisent aucune autre réaction physique ou chimique, ne sont pas biodégradables et ne détériorent pas d'autres matières avec lesquelles ils entrent en contact, d'une manière susceptible d'entraîner une pollution de l'environnement ou de nuire à la santé humaine.
\n
" } }, "LEGIARTI000006615197": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 octies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615197", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615197.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X266HAAAXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006320323", "@num": "45", "#text": "Loi n° 98-1266 du 30 décembre 1998 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006617153", "@num": "4", "#text": "Décret n°99-508 du 17 juin 1999 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000211445", "@nortexte": "ECOF9800037D", "@numtexte": "99-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-17" }, { "@id": "LEGIARTI000006617172", "@num": "Annexe III", "#text": "Décret n°99-508 du 17 juin 1999 - art. Annexe III (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000211445", "@nortexte": "ECOF9800037D", "@numtexte": "99-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-17" }, { "@id": "LEGIARTI000006849354", "@num": "5", "#text": "Ordonnance n°2000-914 du 18 septembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006321594", "@num": "24", "#text": "Loi - art. 24 (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": "LEGIARTI000006849297", "@num": "101", "#text": "Loi n°2006-1772 du 30 décembre 2006 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649171", "@nortexte": "DEVX0400302L", "@numtexte": "2006-1772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006615187", "@num": "266 septies", "#text": "Code des douanes - art. 266 septies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615178", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615216", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806506", "@num": "R231-51", "#text": "Code du travail - art. R231-51 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615194", "@fin": "1999-12-30", "@num": "266 octies", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615195", "@fin": "2001-01-01", "@num": "266 octies", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615196", "@fin": "2003-01-01", "@num": "266 octies", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615197", "@fin": "2005-01-01", "@num": "266 octies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615198", "@fin": "2005-12-31", "@num": "266 octies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615199", "@fin": "2006-12-31", "@num": "266 octies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615200", "@fin": "2008-01-01", "@num": "266 octies", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615201", "@fin": "2008-07-01", "@num": "266 octies", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051423", "@fin": "2010-01-01", "@num": "266 octies", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660917", "@fin": "2011-01-01", "@num": "266 octies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023373481", "@fin": "2013-01-01", "@num": "266 octies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947222", "@fin": "2016-01-01", "@num": "266 octies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816908", "@fin": "2019-12-30", "@num": "266 octies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472247", "@fin": "2020-12-31", "@num": "266 octies", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042911152", "@fin": "2023-12-31", "@num": "266 octies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847410", "@fin": "2999-01-01", "@num": "266 octies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La taxe mentionnée à l'article 266 sexies est assise sur :
\n
1. Le poids des déchets reçus par les exploitants mentionnés au 1 du I de l'article 266 sexies ;
\n
2. Le poids des substances émises dans l'atmosphère par les installations mentionnées au 2 du I de l'article 266 sexies ;
\n
3. Sauf en cas de taxation d'office prévue au cinquième alinéa de l'article 266 undecies, le logarithme décimal de la masse maximale au décollage des aéronefs mentionnés au 3 de l'article 266 septies. Des coefficients de modulation prennent en compte, dans un rapport de 0,5 à 120, l'heure du décollage et les caractéristiques acoustiques de l'appareil ;
\n
4. Le poids net des lubrifiants, huiles et préparations lubrifiantes mentionnés au 4 du I de l'article 266 sexies ;
\n
5. Le poids des préparations pour lessives, y compris des préparations auxiliaires de lavage, ou des produits adoucissants ou assouplissants pour le linge mentionnés au 5 du I de l'article 266 sexies ;
\n
6. Le poids des matériaux d'extraction mentionnés au 6 du I de l'article 266 sexies ;
\n
7. Le poids des substances classées dangereuses selon les critères définis par les arrêtés pris pour l'application de l'article R. 231-51 du code du travail qui entrent dans la composition des produits antiparasitaires à usage agricole ou des produits assimilés mentionnés au 7 du I de l'article 266 sexies.
" } }, "LEGIARTI000006615206": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 nonies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615206", "URL": "article/LEGI/ARTI/00/00/06/61/52/LEGIARTI000006615206.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X266IAAAXXAE" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000035751851", "@num": "10", "#text": "Décret n°99-508 du 17 juin 1999 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000211445", "@nortexte": "ECOF9800037D", "@numtexte": "99-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-17" }, { "@id": "LEGIARTI000006617156", "@num": "5", "#text": "Décret n°99-508 du 17 juin 1999 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000211445", "@nortexte": "ECOF9800037D", "@numtexte": "99-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-17" }, { "@id": "LEGITEXT000005630430", "#text": "Décret n°2000-1349 du 26 décembre 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000403986", "@nortexte": "ATEP0080051D", "@numtexte": "2000-1349", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006617224", "@num": "1", "#text": "Décret n°2000-1349 du 26 décembre 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000403986", "@nortexte": "ATEP0080051D", "@numtexte": "2000-1349", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006617224", "@num": "1", "#text": "Décret n°2000-1349 du 26 décembre 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000403986", "@nortexte": "ATEP0080051D", "@numtexte": "2000-1349", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006617226", "@num": "2", "#text": "Décret n°2000-1349 du 26 décembre 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000403986", "@nortexte": "ATEP0080051D", "@numtexte": "2000-1349", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006617227", "@num": "Annexe", "#text": "Décret n°2000-1349 du 26 décembre 2000 - art. 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art. 6 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000036340765", "@nortexte": "TREP1733787A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036510844", "@num": "7", "#text": "Arrêté du 28 décembre 2017 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000036340765", "@nortexte": "TREP1733787A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000045599824", "@num": "8", "#text": "Arrêté du 28 décembre 2017 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036340765", "@nortexte": "TREP1733787A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-28" }, { "@id": "LEGITEXT000038162790", "#text": "Arrêté du 31 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037996285", "@nortexte": "TREP1835243A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-31" }, { "@id": "LEGIARTI000047746927", "@num": "3", "#text": "Arrêté du 31 décembre 2018 - 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"@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051417", "@fin": "2010-01-01", "@num": "266 nonies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000021601304", "@fin": "2009-12-31", "@num": "266 nonies", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660924", "@fin": "2011-01-01", "@num": "266 nonies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023411693", "@fin": "2013-01-01", "@num": "266 nonies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947203", "@fin": "2013-12-31", "@num": "266 nonies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418326", "@fin": "2016-01-01", "@num": "266 nonies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816901", "@fin": "2017-01-01", "@num": "266 nonies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816192", "@fin": "2018-01-01", "@num": "266 nonies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426719", "@fin": "2019-01-01", "@num": "266 nonies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033842835", "@fin": "2018-12-31", "@num": "266 nonies", "@etat": "MODIFIE_MORT_NE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037986352", "@fin": "2019-12-30", "@num": "266 nonies", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469020", "@fin": "2020-12-31", "@num": "266 nonies", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910922", "@fin": "2021-12-03", "@num": "266 nonies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044399907", "@fin": "2024-01-01", "@num": "266 nonies", "@etat": "MODIFIE", "@debut": "2021-12-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000043079035", "@fin": "2021-12-03", "@num": "266 nonies", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044399283", "@fin": "2023-12-31", "@num": "266 nonies", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048847406", "@fin": "2025-01-01", "@num": "266 nonies", "@etat": "ABROGE_DIFF", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048856821", "@fin": "2026-01-01", "@num": "266 nonies", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048857037", "@fin": "2999-01-01", "@num": "266 nonies", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Le montant de la taxe mentionnée à l'article 266 sexies est fixé comme suit :
\n
Désignation des matières ou opérations imposables, l'unité de perception est la tonne, la quotité est en euros.
\n
Déchets.
\n
Déchets réceptionnés dans une installation de stockage de déchets ménagers et assimilés non autorisée au titre du titre Ier du livre V du code de l'environnement pour ladite réception, 18,29.
\n
Déchets réceptionnés dans une installation de stockage de déchets ménagers et assimilés autorisée au titre du titre Ier du livre V du code de l'environnement pour ladite réception :
\n
- ayant fait l'objet d'un enregistrement dans le cadre du système communautaire de management environnemental et d'audit (EMAS) défini par le règlement (CE) n° 761/2001 du Parlement européen et du Conseil, du 19 mars 2001, ou dont le système de management environnemental a été certifié conforme à la norme internationale ISO 14001 par un organisme accrédité, 7,5.
\n
- autre, 9,15.
\n
Déchets industriels spéciaux réceptionnés dans une installation d'élimination de déchets industriels spéciaux, 9,15.
\n
Déchets réceptionnés dans une installation de stockage de déchets industriels spéciaux, 18,29.
\n
Substances émises dans l'atmosphère.
\n
Oxydes de soufre et autres composés soufrés, 38,11.
\n
Acide chlorhydrique, 38,11.
\n
Protoxyde d'azote, 57,17.
\n
Oxydes d'azote et autres composés oxygénés de l'azote, à l'exception du protoxyde d'azote, 45,73.
\n
Hydrocarbures non méthaniques, solvants et autres composés organiques volatils, 38,11.
\n
Décollage d'aéronefs.
\n
Aérodromes du groupe 1, 22.
\n
Aérodromes du groupe 2, 8.
\n
Lubrifiants, huiles et préparations lubrifiantes dont l'utilisation génère des huiles usagées.
\n
Lubrifiants, huiles et préparations lubrifiantes, 38,11.
\n
Préparations pour lessives, y compris les préparations auxiliaires de lavage, et produits adoucissants et assouplissants pour le linge.
\n
- dont la teneur en phosphates est inférieure à 5 % du poids, 71,65.
\n
- dont la teneur en phosphates est comprise entre 5 % et 30 % du poids, 79,27.
\n
- dont la teneur en phosphates est supérieur à 30 % du poids, 86,90.
\n
Matériaux d'extraction.
\n
Matériaux d'extraction, 0,09.
\n
Substances classées dangereuses qui entrent dans la composition des produits antiparasitaires à usage agricole et des produits assimilés.
\n
Catégorie 1, 0.
\n
Catégorie 2, 381,12.
\n
Catégorie 3, 609,80.
\n
Catégorie 4, 838,47.
\n
Catégorie 5, 1067,14.
\n
Catégorie 6, 1372,04.
\n
Catégorie 7, 1676,94.
\n
Installations classées.
\n
Délivrance d'autorisation :
\n
- artisan n'employant pas plus de deux salariés, 442,10.
\n
- autres entreprises inscrites au répertoire des métiers, 1067,14.
\n
- autres entreprises, 2225,76.
\n
Exploitation au cours d'une année civile (tarif de base), 335,39.
\n
2. Le montant minimal annuel de la taxe relative aux déchets est de 450 euros par installation.
\n
3. La majoration applicable aux déchets réceptionnés dans une installation de stockage de déchets industriels spéciaux ne s'applique pas aux résidus de traitement des installations d'élimination de déchets assujetties à la taxe.
\n
3 bis. Les déchets réceptionnés dans une installation de stockage de déchets ménagers et assimilés, autorisée au titre du titre Ier du livre V du code de l'environnement pour ladite réception, après la date limite d'exploitation figurant dans l'arrêté préfectoral d'autorisation, sont taxés au taux correspondant aux déchets réceptionnés dans les installations non autorisées au titre du titre Ier du livre V du même code.
\n
4. Le poids des oxydes d'azote et autres composés oxygénés de l'azote est exprimé en équivalent dioxyde d'azote hormis pour le protoxyde d'azote.
\n
5. Les aérodromes où la taxe générale sur les activités polluantes est perçue en application du 3 de l'article 266 septies sont répartis dans les deux groupes affectés d'un taux unitaire spécifique mentionnés dans le tableau ci-dessus en fonction de la gêne sonore réelle subie par les riverains, telle qu'elle est constatée dans les plans de gêne sonore prévus à l'article L. 571-15 du code de l'environnement.
\n
6. La masse des aéronefs est prise en compte par son logarithme décimal.
\n
7. Les substances classées dangereuses qui entrent dans la composition des produits antiparasitaires à usage agricole et des produits assimilés mentionnés au 7 du I de l'article 266 sexies sont réparties en sept catégories affectées d'un taux unitaire spécifique en fonction de leurs caractéristiques écotoxicologiques et toxicologiques définies par les arrêtés pris pour l'application de l'article R. 231-51 du code du travail :
\n
Danger toxicologique, phrase de risque écotoxicologique.
\n
T+ ou T aggravé par l'une des phrases de risque R 33, R 40, R 45, R 46, R 48, R 49 ou R 60 à R 64 :
\n
- R 50/53, R 50 : catégorie 7.
\n
- R 51/53 : catégorie 6.
\n
- R 52/53, R 52 ou R 53 : catégorie 5.
\n
- autres : catégorie 4.
\n
T non aggravé par l'une des phrases de risque précitées ou Xn aggravé par l'une des phrases de risque R 33, R 40, R 48 ou R 62 à R 64 :
\n
- R 50/53, R 50 : catégorie 6.
\n
- R 51/53 : catégorie 5.
\n
- R 52/53, R 52 ou R 53 : catégorie 4.
\n
- autres : catégorie 3.
\n
Xn non aggravé par l'une des phrases de risque précitées, Xi ou C :
\n
- R 50/53, R 50 : catégorie 5.
\n
- R 51/53 : catégorie 4.
\n
- R 52/53, R 52 ou R 53 : catégorie 3.
\n
- autres : catégorie 2.
\n
Autres :.
\n
- R 50/53, R 50 : catégorie 4.
\n
- R 51/53 : catégorie 3.
\n
- R 52/53, R 52 ou R 53 : catégorie 2.
\n
- autres : catégorie 1.
\n
8. Le décret en Conseil d'Etat prévu au b du 8 du I de l'article 266 sexies fixe un coefficient multiplicateur compris entre un et dix pour chacune des activités exercées dans les installations classées, en fonction de sa nature et de son volume. Le montant de la taxe effectivement perçue chaque année par établissement au titre de chacune de ces activités est égal au produit du tarif de base fixé dans le tableau figurant au 1 ci-dessus et du coefficient multiplicateur.
" } }, "LEGIARTI000006615219": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "266 undecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615219", "URL": "article/LEGI/ARTI/00/00/06/61/52/LEGIARTI000006615219.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X266KAAAXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006320323", "@num": "45", "#text": "Loi n° 98-1266 du 30 décembre 1998 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006617161", "@num": "7", "#text": "Décret n°99-508 du 17 juin 1999 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000211445", "@nortexte": "ECOF9800037D", "@numtexte": "99-508", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-17" }, { "@id": "LEGITEXT000005629300", "#text": "Arrêté du 11 avril 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000581663", "@nortexte": "ECOD0070004A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2000-04-11" }, { "@id": "LEGIARTI000006619239", "@num": "1", "#text": "Arrêté du 11 avril 2000 - 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art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581663", "@nortexte": "ECOD0070004A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2000-04-11" }, { "@id": "LEGITEXT000005633129", "#text": "Arrêté du 14 juin 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000597363", "@nortexte": "ECOD0270006A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-06-14" }, { "@id": "LEGIARTI000006212860", "@num": "1", "#text": "Arrêté du 14 juin 2002 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000597363", "@nortexte": "ECOD0270006A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-06-14" }, { "@id": "LEGIARTI000006212861", "@num": "2", "#text": "Arrêté du 14 juin 2002 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000597363", "@nortexte": "ECOD0270006A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-06-14" }, { "@id": "LEGIARTI000006212862", "@num": "3", "#text": "Arrêté du 14 juin 2002 - 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art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000597363", "@nortexte": "ECOD0270006A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-06-14" }, { "@id": "LEGITEXT000005765405", "#text": "Arrêté du 11 février 2004", "@sens": "cible", "@cidtexte": "JORFTEXT000000611585", "@nortexte": "BUDD0450013A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2004-02-11" }, { "@id": "LEGITEXT000031960815", "#text": "Arrêté du 30 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031941414", "@nortexte": "FCPD1531464A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-30" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006321594", "@num": "24", "#text": "Loi - art. 24 (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": "LEGIARTI000006321909", "@num": "19", "#text": "Loi - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000043394038", "@num": "11", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000041808958", "@num": "5", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGITEXT000046566694", "#text": "Décret n°2022-1437 du 16 novembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046565986", "@nortexte": "ECOE2227150D", "@numtexte": "2022-1437", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-16" }, { "@id": "LEGIARTI000046566712", "@num": "1", "#text": "Décret n°2022-1437 du 16 novembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046565986", "@nortexte": "ECOE2227150D", "@numtexte": "2022-1437", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-16" }, { "@id": "LEGIARTI000006615211", "@num": "266 decies", "#text": "Code des douanes - art. 266 decies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615202", "@num": "266 nonies", "#text": "Code des douanes - art. 266 nonies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615197", "@num": "266 octies", "#text": "Code des douanes - art. 266 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426743", "@num": "266 quindecies", "#text": "Code des douanes - art. 266 quindecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615178", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815340", "@num": "266 terdecies", "#text": "Code des douanes - art. 266 terdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615614", "@num": "95", "#text": "Code des douanes - art. 95 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044979267", "@num": "302 decies", "#text": "Code général des impôts, CGI. - art. 302 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615216", "@fin": "2001-01-01", "@num": "266 undecies", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615217", "@fin": "2001-12-29", "@num": "266 undecies", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615218", "@fin": "2003-01-01", "@num": "266 undecies", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615219", "@fin": "2003-12-31", "@num": "266 undecies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615220", "@fin": "2009-01-01", "@num": "266 undecies", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020014563", "@fin": "2010-01-01", "@num": "266 undecies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658027", "@fin": "2011-01-01", "@num": "266 undecies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023411705", "@fin": "2013-01-01", "@num": "266 undecies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947215", "@fin": "2016-01-01", "@num": "266 undecies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816890", "@fin": "2017-01-01", "@num": "266 undecies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031827043", "@fin": "2020-01-01", "@num": "266 undecies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993338", "@fin": "2022-01-01", "@num": "266 undecies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044872602", "@fin": "2999-01-01", "@num": "266 undecies", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les assujettis liquident et acquittent la taxe mentionnée à l'article 266 sexies sous la forme d'une déclaration annuelle et de trois acomptes. Chaque acompte est égal à un tiers du montant de la taxe due au titre de l'année précédente et fait l'objet d'un paiement au plus tard les 10 avril, 10 juillet et 10 octobre.
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Les redevables déposent, au plus tard le 10 avril de chaque année et pour la première fois le 10 avril 2003, la déclaration de la taxe due au titre de l'année précédente, ainsi que tous les éléments nécessaires au contrôle et à l'établissement de celle-ci. La forme de la déclaration et les énonciations qu'elle doit contenir sont fixées conformément aux dispositions du 4 de l'article 95.
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En cas de cessation définitive d'activité taxable, les assujettis déposent la déclaration susvisée dans les trente jours qui suivent la date de fin de leur activité. La taxe due est immédiatement établie. La déclaration est le cas échéant accompagnée du paiement.
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Les assujettis qui transmettent la déclaration de la taxe due au titre de l'année précédente par voie électronique sont dispensés de joindre à cette déclaration les pièces mentionnées au 3 de l'article 266 nonies et au 6 de l'article 266 decies. Ils doivent néanmoins pouvoir les présenter à première réquisition du service des douanes.
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En l'absence de déclaration, les redevables mentionnés au 3 du I de l'article 266 sexies sont avertis par le service des douanes qu'à défaut de régularisation sous trente jours à compter de cet avertissement, il sera procédé à une taxation d'office égale au produit de la taxe appliquée à l'aéronef le plus fortement taxé par le service des douanes au cours de l'année civile précédente, tous redevables confondus, par le nombre de décollages relevés pour le redevable concerné. Les éléments nécessaires à l'établissement de cette taxation sont communiqués, à la demande du service, par l'autorité responsable de la circulation aérienne. A l'expiration du délai de trente jours et à défaut de déclaration, la taxe est établie d'office par le comptable des douanes. Elle est adressée au redevable et devient exigible dès la date de réception de cette liquidation. Le paiement intervient au plus tard sous dix jours à compter de cette réception.
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Lorsqu'elle est établie, la taxation d'office tient lieu d'assiette pour le calcul des acomptes de l'année.
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En cas de non-paiement, de paiement insuffisant ou de non-paiement des acomptes dus au titre de l'année en cours, le service des douanes peut, après avoir mis en demeure le redevable de régulariser sous trente jours et à l'expiration de ce délai, requérir la saisie conservatoire d'un aéronef exploité par le redevable ou lui appartenant auprès du juge du lieu d'exécution de la mesure.
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L'ordonnance du juge de l'exécution est transmise par le service des douanes aux autorités responsables de la circulation aérienne de l'aérodrome aux fins d'immobilisation de l'aéronef. L'ordonnance est notifiée au redevable et au propriétaire de l'aéronef lorsque le redevable est l'exploitant. Ces derniers disposent d'un délai d'un mois pour interjeter appel auprès de la cour du lieu d'exécution de la mesure.
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Les frais entraînés par la saisie conservatoire sont à la charge du redevable.
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Le paiement des sommes dues entraîne la mainlevée de la saisie conservatoire.
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L'écart entre le montant de la taxe payée sous la forme d'acomptes et le montant de la taxe porté sur la déclaration fait l'objet d'une régularisation. Cette régularisation est liquidée par le redevable sur la déclaration.
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Lorsque le montant des acomptes versés est inférieur à celui de la taxe porté sur la déclaration, le redevable acquitte la différence en même temps que le premier acompte de l'année en cours.
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Lorsque le montant des acomptes versés est supérieur au montant de la taxe porté sur la déclaration, le redevable est autorisé à imputer cet excédent sur les acomptes à venir, jusqu'à épuisement de cet excédent. Si l'excédent constaté est supérieur à la somme des trois acomptes dus au titre de l'année en cours, la fraction de taxe excédant la somme des acomptes est remboursée et aucun acompte n'est versé au titre de cette année.
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Les acomptes sont versés spontanément par les redevables.
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Le paiement de la taxe doit être fait par virement directement opéré sur le compte du Trésor ouvert dans les écritures de la Banque de France, lorsque son montant excède 7600 euros.
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La méconnaissance de l'obligation prévue à l'alinéa précédent entraîne l'application d'une majoration de 0,2 % du montant des sommes dont le versement a été effectué selon un autre moyen de paiement. Cette majoration est recouvrée selon les règles, garanties et sanctions prévues en matière de droits de douane.
" } }, "LEGIARTI000006832972": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L151-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006832972", "URL": "article/LEGI/ARTI/00/00/06/83/29/LEGIARTI000006832972.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UDAXXXXXXXX1X151L01AXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000401865", "#text": "Ordonnance 2000-914 2000-09-18 JORF 21 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006321594", "@num": "24", "#text": "Loi - art. 24 (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": "JORFTEXT000000422094", "#text": "Loi 2003-591 2003-07-02 art. 31 I JORF 3 juillet 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000006615178", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806506", "@num": "R231-51", "#text": "Code du travail - art. R231-51 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021248837", "@num": "L651-4", "#text": "Code de l'environnement - art. L651-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006835239", "@num": "R151-1", "#text": "Code de l'environnement - art. R151-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 43-525 1943-11-02", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006159219", "@fin": "2999-01-01", "#text": "Chapitre unique : Taxe générale sur les activités polluantes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143736", "@fin": "2999-01-01", "#text": "Titre V : Dispositions financières", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006129022", "@fin": "2999-01-01", "#text": "Livre Ier : Dispositions communes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108630", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000006074220", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'environnement", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000006074220", "@c_titre_court": "Code de l'environnement" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832969", "@fin": "2001-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832970", "@fin": "2001-12-29", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832971", "@fin": "2003-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832972", "@fin": "2005-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832973", "@fin": "2006-12-31", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006832974", "@fin": "2008-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019829567", "@fin": "2008-07-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020342198", "@fin": "2010-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022120077", "@fin": "2010-04-30", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022173225", "@fin": "2011-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2010-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023907219", "@fin": "2012-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023907243", "@fin": "2011-11-01", "@num": "L151-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332178", "@fin": "2013-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027332188", "@fin": "2014-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447902", "@fin": "2016-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816924", "@fin": "2020-01-01", "@num": "L151-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037993433", "@fin": "2999-01-01", "@num": "L151-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le champ d'application de la taxe générale sur les activités polluantes est fixé par l'article 266 sexies du code des douanes ci-après reproduit :
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\"Art. 266 sexies - I. - Il est institué une taxe générale sur les activités polluantes qui est due par les personnes physiques ou morales suivantes :
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1. Tout exploitant d'une installation de stockage de déchets ménagers et assimilés ou tout exploitant d'une installation d'élimination de déchets industriels spéciaux par incinération, coïncinération, stockage, traitement physico-chimique ou biologique non exclusivement utilisées pour les déchets que l'entreprise produit ;
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2. Tout exploitant d'une installation soumise à autorisation au titre du livre V (titre Ier) du code de l'environnement dont la puissance thermique maximale lorsqu'il s'agit d'installations de combustion, la capacité lorsqu'il s'agit d'installations d'incinération d'ordures ménagères, ou le poids des substances mentionnées au 2 de l'article 266 septies émises en une année lorsque l'installation n'entre pas dans les catégories précédentes, dépassent certains seuils fixés par décret en Conseil d'Etat ;
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3. Tout exploitant d'aéronefs ou, à défaut, leur propriétaire ;
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4. a. Toute personne qui effectue une première livraison après fabrication nationale ou qui livre sur le marché intérieur en cas d'acquisition intracommunautaire ou qui met à la consommation des lubrifiants susceptibles de produire des huiles usagées ;
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b. Tout utilisateur d'huiles et préparations lubrifiantes, autres que celles visées au a produisant des huiles usagées dont le rejet dans le milieu naturel est interdit ;
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5. Toute personne qui livre pour la première fois après fabrication nationale ou qui livre sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou qui met à la consommation des préparations pour lessives, y compris des préparations auxiliaires de lavage, ou des produits adoucissants ou assouplissants pour le linge relevant respectivement des rubriques 34022090, 34029090 et 38091010 à 38099100 du tarif douanier ;
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6. a) Toute personne qui livre pour la première fois après fabrication nationale ou qui livre sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou qui met à la consommation des matériaux d'extraction de toutes origines se présentant naturellement sous la forme de grains, ou obtenus à partir de roches concassées ou fractionnées, dont la plus grande dimension est inférieure ou égale à 125 millimètres et dont les caractéristiques et usages sont fixés par décret ;
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b) Toute personne qui extrait, produit ou introduit, en provenance d'un autre Etat membre de la Communauté européenne, des matériaux mentionnés au a), pour les besoins de sa propre utilisation ;
\n
7. Toute personne qui livre pour la première fois après fabrication nationale ou qui livre sur le marché intérieur après achat, importation ou fabrication dans un autre Etat membre de la Communauté européenne ou qui met à la consommation des produits antiparasitaires à usage agricole ou des produits assimilés relevant de la rubrique 3808 du tarif douanier dont la mise sur le marché est autorisée en application de la loi n° 525 du 2 novembre 1943 relative à l'organisation du contrôle des produits antiparasitaires à usage agricole et dans la composition desquels entrent des substances classées dangereuses selon les critères définis par les arrêtés pris pour l'application de l'article R. 231-51 du code du travail ;
\n
8. a. Tout exploitant d'un établissement industriel ou commercial ou d'un établissement public à caractère industriel et commercial dont certaines installations sont soumises à autorisation au titre du livre V (titre Ier) du code de l'environnement ;
\n
b. Tout exploitant d'un établissement mentionné au a dont les activités, figurant sur une liste établie par décret en Conseil d'Etat après avis du Conseil supérieur des installations classées, font courir, par leur nature ou leur volume, des risques particuliers à l'environnement.
\n
II. - La taxe ne s'applique pas :
\n
1. Aux installations d'élimination de déchets industriels spéciaux exclusivement affectées à la valorisation comme matière ni aux installations d'élimination de déchets exclusivement affectées à l'amiante-ciment ;
\n
2. a. Aux aéronefs de masse maximale au décollage inférieure à 2 tonnes ;
\n
b. Aux aéronefs appartenant à l'Etat ou participant à des missions de protection civile ou de lutte contre l'incendie ;
\n
3. Aux produits mentionnés au 6 du I du présent article issus d'une opération de recyclage ou qui présentent une teneur sur produit sec d'au moins 97 % d'oxyde de silicium ;
\n
4. Aux lubrifiants, aux préparations pour lessives, y compris les préparations auxiliaires de lavage, aux produits adoucissants ou assouplissants pour le linge, aux matériaux d'extraction, aux produits antiparasitaires à usage agricole ou aux produits assimilés mentionnés respectivement au a du 4 et aux 5, 6 et 7 du I du présent article lorsque la première livraison après fabrication nationale consiste en une expédition directe à destination d'un Etat membre de la Communauté européenne ou en une exportation ;
\n
5. A l'exploitation d'installations classées par les entreprises inscrites au répertoire des métiers.
\n
III - Sont exonérées de la taxe mentionnée au I, dans la limite de 20 % de la quantité annuelle totale de déchets reçus par installation, les réceptions de matériaux ou déchets inertes. Sont considérés comme déchets inertes les déchets qui ne se décomposent pas, ne brûlent pas et ne produisent aucune autre réaction physique ou chimique, ne sont pas biodégradables et ne détériorent pas d'autres matières avec lesquels ils entrent en contact, d'une manière susceptible d'entraîner une pollution de l'environnement ou de nuire à la santé humaine.\"
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006615206", "cible": false, "cidtexte": "JORFTEXT000000781906", "id": "LEGIARTI000006321594", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006615219", "cible": false, "cidtexte": "JORFTEXT000000781906", "id": "LEGIARTI000006321594", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006832972", "cible": false, "cidtexte": "JORFTEXT000000781906", "id": "LEGIARTI000006321594", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006615182", "cible": false, "cidtexte": "JORFTEXT000000781906", "id": "LEGIARTI000006321594", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006615197", "cible": false, "cidtexte": "JORFTEXT000000781906", "id": "LEGIARTI000006321594", "typelien": "MODIFICATION" } ], "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. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220449", "@nortexte": "AGRB0002367D", "@numtexte": "2000-1297", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGITEXT000005630349", "#text": "Décret n°2000-1298 du 26 décembre 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000768424", "@nortexte": "AGRB0002368D", "@numtexte": "2000-1298", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331312", "@num": "1", "#text": "Décret n°2000-1298 du 26 décembre 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000768424", "@nortexte": "AGRB0002368D", "@numtexte": "2000-1298", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331313", "@num": "2", "#text": "Décret n°2000-1298 du 26 décembre 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000768424", "@nortexte": "AGRB0002368D", "@numtexte": "2000-1298", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000006331314", "@num": "3", "#text": "Décret n°2000-1298 du 26 décembre 2000 - 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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L820-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006289985", "@num": "2", "#text": "Décret n°65-325 du 27 avril 1965 - art. 2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069561", "@numtexte": "65-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-04-27" }, { "@id": "LEGIARTI000006289827", "@num": "2", "#text": "Décret n°65-325 du 27 avril 1965 - art. 2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069560", "@numtexte": "65-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-04-27" }, { "@id": "LEGIARTI000006315191", "@num": "L104", "#text": "Livre des procédures fiscales - art. 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L283 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315163", "@num": "L98 A", "#text": "Livre des procédures fiscales - art. L98 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "LOI n° 2002-1576 du 30 décembre 2002", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "COLLECTIF BUDGETAIRE 2002", "LFR 2002", "SUPPRESSION", "TAXE PARAFISCALE", "ANDA", "HARKI", "PENSION", "ANCIEN COMBATTANT", "UNION FRANCAISE", "COLONIE", "FRANCE TELECOM", "DETTE", "LIBAN", "GARANTIE", "PRET", "DEVELOPPEMENT", "MOULINEX", "FACTURE", "MODELE", "TVA", "COMMERCE ELECTRONIQUE", "SERVICE", "RADIO", "TELEVISION", "INTERNET", "LIEU", "FACTURATION", "MARCHE COMMUN", "PROJET DE LOI", "DIRECTIVE EUROPEENNE", "TRANSPOSITION COMPLETE" ] }, "TITREFULL": "LOI n° 2002-1576 du 30 décembre 2002 de finances rectificative pour 2002" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000781906", "NOR": "ECOX0200157L", "NUM": "2002-1576", "DATE_PUBLI": "2002-12-31", "DATE_TEXTE": "2002-12-30", "NUM_SEQUENCE": 2, "ORIGINE_PUBLI": "JORF n°0304 du 31 décembre 2002", "PAGE_DEB_PUBLI": 22070, "PAGE_FIN_PUBLI": 22100 } }, "META_COMMUN": { "ID": "JORFTEXT000000781906", "URL": "texte/version/JORF/TEXT/00/00/00/78/19/JORFTEXT000000781906.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/2002/12/30/ECOX0200157L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX0021231P2", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/2002/12/30/2002-1576/jo/texte" } } }, "RECT": { "CONTENU": "publié au JO du 31 janvier 2003, p.1913: art. 17 (II, 2°), art. 44." }, "VISAS": { "CONTENU": "

\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": "LEGIARTI000006321594", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006321594", "liens_entrants": true }

Article 24 AUTONOME VIGUEUR, en vigueur depuis le 31/12/2002 (Loi de finances rectificative pour 2002 (n° 2002-1576 du 30 décembre 2002))