{ "article": { "LEGIARTI000006322118": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "36", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2004-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006322118", "URL": "article/LEGI/ARTI/00/00/06/32/21/LEGIARTI000006322118.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEKTXXXXXX036AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000789373", "#text": "Loi 2004-1484 2004-12-30 Finances pour 2005 JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006307583", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147633", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales.", "@debut": "2004-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134224", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET REVENUS AUTORISÉS", "@debut": "2004-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114814", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2004-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084652", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2004-12-31" } ] }, "@cid": "JORFTEXT000000789373", "@nor": "ECOX0400222L", "@num": "2004-1484", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2004-1484 du 30 décembre 2004 de finances pour 2005 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000789373", "@c_titre_court": "Loi n°2004-1484 du 30 décembre 2004" }, { "@fin": "2999-01-01", "#text": "Loi n° 2004-1484 du 30 décembre 2004 de finances pour 2005 (1).", "@debut": "2004-12-31", "@id_txt": "LEGITEXT000005991863", "@c_titre_court": "Loi n° 2004-1484 du 30 décembre 2004" } ], "@date_publi": "2004-12-31", "@date_signature": "2004-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006322118", "@fin": "2999-01-01", "@num": "36", "@etat": "VIGUEUR", "@debut": "2004-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Paragraphe modificateur
\n
II. - Les dispositions du I sont applicables pour la détermination du résultat des exercices clos à compter du 22 septembre 2004.
" } }, "LEGIARTI000006307583": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-08-03", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307583", "URL": "article/LEGI/ARTI/00/00/06/30/75/LEGIARTI000006307583.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0039AAXXXXXA2" } }, "NOTA": { "CONTENU": "
NOTA : (1) Ces dispositions sont applicables pour la détermination du résultat des exercices clos à compter du 22 septembre 2004.
\n
(2) Ces dispositions s'appliquent aux exercices clos à compter du 1er janvier 2005.
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "LEGIARTI000006759658", "@num": "33", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 33 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000875580", "#text": "Loi 72-657 1972-07-13 art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006322298", "@num": "43", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 43 (M) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322118", "@num": "36", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 36 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000020008623", "@num": "67", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 67 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000024415819", "@num": "16", "#text": "LOI n°2011-900\n du 29 juillet 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGITEXT000025392641", "#text": "Arrêté du 20 février 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025391542", "@nortexte": "EFIE1134787A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-20" }, { "@id": "LEGIARTI000028402680", "@num": "15", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000033235373", "#text": "Décret n°2016-1361 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000037526401", "@num": "109", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 109 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000042778567", "@num": "19", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042778417", "@num": "20", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "#text": "CGI 39 A, 39 B, 273, 271, 145, 125 A, 153, 238 quater, 990 G, 38, 39 quindecies, 39 octies A, 39 octies D, 54 septies, 199 quater B, 231 ter, 1465, 1466 A, 39 duodecies A, 81, 39 terdecies, 219", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000045193348", "#text": "Décret n°2022-208 du 18 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045190541", "@nortexte": "ECOE2202669D", "@numtexte": "2022-208", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGIARTI000018617973", "@num": "46 quindecies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617963", "@num": "46 quindecies S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303045", "@num": "163 octodecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 octodecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288240", "@num": "211", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 211 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288234", "@num": "211 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 211 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020780544", "@num": "R313-17", "#text": "Code de la construction et de l'habitation. - art. R313-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033232256", "@num": "D133-9-1", "#text": "Code de la sécurité sociale. - art. D133-9-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675442", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023272085", "@num": "L136-4", "#text": "Code de la sécurité sociale. - art. L136-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468446", "@num": "L2111-24", "#text": "Code des transports - art. L2111-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845914", "@num": "L623-1", "#text": "Code du patrimoine - art. L623-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662702", "@num": "111", "#text": "Code général des impôts, CGI. - art. 111 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981506", "@num": "123 bis", "#text": "Code général des impôts, CGI. - art. 123 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429140", "@num": "150-0 C", "#text": "Code général des impôts, CGI. - art. 150-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427840", "@num": "150-0 D ter", "#text": "Code général des impôts, CGI. - art. 150-0 D ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046673777", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043048297", "@num": "1586 sexies", "#text": "Code général des impôts, CGI. - art. 1586 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464358", "@num": "163 bis G", "#text": "Code général des impôts, CGI. - art. 163 bis G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817205", "@num": "1651 B", "#text": "Code général des impôts, CGI. - art. 1651 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030610625", "@num": "1651 J", "#text": "Code général des impôts, CGI. - art. 1651 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988080", "@num": "199 ter B", "#text": "Code général des impôts, CGI. - art. 199 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687456", "@num": "199 ter C", "#text": "Code général des impôts, CGI. - art. 199 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987824", "@num": "199 ter D", "#text": "Code général des impôts, CGI. - art. 199 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033283512", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795430", "@num": "209 C", "#text": "Code général des impôts, CGI. - art. 209 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037990551", "@num": "209-0 A", "#text": "Code général des impôts, CGI. - art. 209-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987619", "@num": "209-0 B", "#text": "Code général des impôts, CGI. - art. 209-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026294498", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833709", "@num": "210 F", "#text": "Code général des impôts, CGI. - art. 210 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613476", "@num": "210 sexies", "#text": "Code général des impôts, CGI. - art. 210 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468071", "@num": "212", "#text": "Code général des impôts, CGI. - art. 212 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047303756", "@num": "212 bis", "#text": "Code général des impôts, CGI. - art. 212 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795415", "@num": "217 sexdecies", "#text": "Code général des impôts, CGI. - art. 217 sexdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434377", "@num": "220", "#text": "Code général des impôts, CGI. - art. 220 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470944", "@num": "220 sexies", "#text": "Code général des impôts, CGI. - art. 220 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947372", "@num": "220 undecies", "#text": "Code général des impôts, CGI. - art. 220 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831317", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159750", "@num": "223 B bis", "#text": "Code général des impôts, CGI. - art. 223 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987493", "@num": "223 D", "#text": "Code général des impôts, CGI. - art. 223 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987482", "@num": "223 F", "#text": "Code général des impôts, CGI. - art. 223 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987785", "@num": "223 H", "#text": "Code général des impôts, CGI. - art. 223 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308744", "@num": "223 quater", "#text": "Code général des impôts, CGI. - art. 223 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308747", "@num": "223 quinquies", "#text": "Code général des impôts, CGI. - art. 223 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011715", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303949", "@num": "236 bis", "#text": "Code général des impôts, CGI. - art. 236 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047019270", "@num": "238", "#text": "Code général des impôts, CGI. - art. 238 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304038", "@num": "238 bis-0 I", "#text": "Code général des impôts, CGI. - art. 238 bis-0 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304080", "@num": "238 septies E", "#text": "Code général des impôts, CGI. - art. 238 septies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304121", "@num": "239 sexies", "#text": "Code général des impôts, CGI. - art. 239 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304137", "@num": "239 sexies C", "#text": "Code général des impôts, CGI. - art. 239 sexies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042882193", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986258", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675405", "@num": "244 quater K", "#text": "Code général des impôts, CGI. - art. 244 quater K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988321", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873826", "@num": "39 AC", "#text": "Code général des impôts, CGI. - art. 39 AC (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020550994", "@num": "39 G", "#text": "Code général des impôts, CGI. - art. 39 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434561", "@num": "39 bis", "#text": "Code général des impôts, CGI. - art. 39 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844030", "@num": "39 bis A", "#text": "Code général des impôts, CGI. - art. 39 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302924", "@num": "39 duodecies A", "#text": "Code général des impôts, CGI. - art. 39 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011864", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660959", "@num": "39 quinquies I", "#text": "Code général des impôts, CGI. - art. 39 quinquies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302336", "@num": "39 ter C", "#text": "Code général des impôts, CGI. - art. 39 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988115", "@num": "39 terdecies", "#text": "Code général des impôts, CGI. - art. 39 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363121", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844070", "@num": "44 sexies-0 A", "#text": "Code général des impôts, CGI. - art. 44 sexies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021657803", "@num": "54 quater", "#text": "Code général des impôts, CGI. - art. 54 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307796", "@num": "72 C", "#text": "Code général des impôts, CGI. - art. 72 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518339", "@num": "81", "#text": "Code général des impôts, CGI. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469152", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028441448", "@num": "990 E", "#text": "Code général des impôts, CGI. - art. 990 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295293", "@num": "102 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293986", "@num": "102 K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293987", "@num": "102 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293991", "@num": "102 R", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295425", "@num": "171 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182290", "@num": "34", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182288", "@num": "35", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025250875", "@num": "91 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296511", "@num": "10 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043670", "@num": "10 quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296507", "@num": "10 undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297572", "@num": "2 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296502", "@num": "3", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043665", "@num": "38 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045195248", "@num": "38 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025250723", "@num": "38-0 septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38-0 septdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297927", "@num": "41 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624906", "@num": "46 AG quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AG quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298167", "@num": "46 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296784", "@num": "46 quater-0 ZA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296788", "@num": "46 quater-0 ZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298287", "@num": "46 quater-0 ZC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298389", "@num": "46 terdecies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 terdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296872", "@num": "49 octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298611", "@num": "49 octies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298613", "@num": "49 octies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642429", "@num": "46 quindecies U", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quindecies U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035917444", "@num": "R716-33", "#text": "Code rural et de la pêche maritime - art. R716-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000033789380", "@num": "L10-0 AB", "#text": "Livre des procédures fiscales - art. L10-0 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044992281", "@num": "L59 A", "#text": "Livre des procédures fiscales - art. L59 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526664", "@num": "L62 A", "#text": "Livre des procédures fiscales - art. L62 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652098", "@num": "L313-7", "#text": "Code monétaire et financier - art. L313-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006653380", "@num": "L432-6", "#text": "Code monétaire et financier - art. L432-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072026", "#text": "Code monétaire et financier L432-6, L432-12 à L432-19, L313-7", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649911", "@num": "L442-10", "#text": "Code du travail - art. L442-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649915", "@num": "L442-11", "#text": "Code du travail - art. 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1. Le bénéfice net est établi sous déduction de toutes charges, celles-ci comprenant, sous réserve des dispositions du 5, notamment :

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1° Les frais généraux de toute nature, les dépenses de personnel et de main-d'oeuvre, le loyer des immeubles dont l'entreprise est locataire.

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Toutefois les rémunérations ne sont admises en déduction des résultats que dans la mesure où elles correspondent à un travail effectif et ne sont pas excessives eu égard à l'importance du service rendu. Cette disposition s'applique à toutes les rémunérations directes ou indirectes, y compris les indemnités, allocations, avantages en nature et remboursements de frais.

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1° bis Pour les exercices clos à compter du 31 décembre 1987 et sous réserve des dispositions du 9, l'indemnité de congé payé calculée dans les conditions prévues aux articles L. 223-11 à L. 223-13 du code du travail, y compris les charges sociales et fiscales afférentes à cette indemnité.

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Par exception aux dispositions du premier alinéa et sur option irrévocable de l'entreprise, cette indemnité ainsi que les charges sociales et fiscales y afférentes revêtent du point de vue fiscal le caractère d'un salaire de substitution qui constitue une charge normale de l'exercice au cours duquel le salarié prend le congé correspondant. Cette option ne peut pas être exercée par les entreprises créées après le 31 décembre 1986. Elle est exercée avant l'expiration du délai de dépôt de la déclaration des résultats du premier exercice clos à compter du 31 décembre 1987.

Pour les exercices clos avant le 31 décembre 1987, l'indemnité de congé payé calculée dans les conditions prévues aux articles L. 223-11 à L. 223-13 du code du travail revêt du point de vue fiscal le caractère d'un salaire de substitution qui constitue une charge normale de l'exercice au cours duquel le salarié prend le congé correspondant. Pour la détermination des résultats imposables des exercices clos du 1er janvier 1986 au 30 décembre 1987, il en est de même des charges sociales et fiscales afférentes à cette indemnité.

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Un décret fixe les modalités d'application de ces dispositions.

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1° ter Pour les emprunts contractés à compter du 1er janvier 1993, la fraction, courue au cours de l'exercice, de la rémunération égale à la différence entre les sommes ou valeurs à verser, autres que les intérêts, et celles reçues à l'émission, lorsque cette rémunération excède 10 p. 100 des sommes initialement mises à la disposition de l'emprunteur.

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Cette fraction courue est déterminée de manière actuarielle, selon la méthode des intérêts composés.

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Pour les emprunts dont le montant à rembourser est indexé, ces dispositions s'appliquent à la fraction de la rémunération qui est certaine dans son principe et son montant dès l'origine, si cette fraction excède 10 p. 100 des sommes initialement mises à la disposition de l'emprunteur. Elles ne sont pas applicables aux emprunts convertibles et à ceux dont le remboursement est à la seule initiative de l'emprunteur.

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1° quater Sur option irrévocable et globale de l'émetteur pour une période de deux ans, les frais d'émission des emprunts répartis par fractions égales ou au prorata de la rémunération courue, sur la durée des emprunts émis pendant cette période.

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En cas de remboursement anticipé d'un emprunt, de conversion ou d'échange, les frais d'émission non encore déduits sont admis en charge au prorata du capital remboursé, converti ou échangé.

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Ces dispositions ne sont pas applicables aux emprunts dont le remboursement est à la seule initiative de l'emprunteur.

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Un décret fixe les conditions d'application de ces dispositions, notamment en ce qui concerne les modalités d'option et les obligations déclaratives.

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2° Sauf s'ils sont pratiqués par une copropriété de navires, une copropriété de cheval de course ou d'étalon, les amortissements réellement effectués par l'entreprise, dans la limite de ceux qui sont généralement admis d'après les usages de chaque nature d'industrie, de commerce ou d'exploitation et compte tenu des dispositions de l'article 39 A, sous réserve des dispositions de l'article 39 B.

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Les décrets en Conseil d'Etat prévus à l'article 273 fixent les conséquences des déductions prévues à l'article 271 sur la comptabilisation et l'amortissement des biens;

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3° Les intérêts servis aux associés à raison des sommes qu'ils laissent ou mettent à la disposition de la société, en sus de leur part du capital, quelle que soit la forme de la société, dans la limite de ceux calculés à un taux égal à la moyenne annuelle des taux effectifs moyens pratiqués par les établissements de crédit pour des prêts à taux variable aux entreprises, d'une durée initiale supérieure à deux ans.

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Cette déduction est subordonnée à la condition que le capital ait été entièrement libéré.

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A compter du 1er janvier 1983, les produits des clauses d'indexation afférentes aux sommes mises ou laissées à la disposition d'une société par ses associés ou ses actionnaires sont assimilés à des intérêts.

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La rémunération mentionnée au 1° ter est retenue pour l'appréciation de la limitation prévue au premier alinéa.

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La limite prévue au premier alinéa n'est pas applicable aux intérêts afférents aux avances consenties par une société à une autre société lorsque la première possède, au regard de la seconde, la qualité de société-mère au sens de l'article 145 et que ces avances proviennent de sommes empruntées par appel public à l'épargne sur le marché obligataire, ou par émission de titres de créances mentionnés au 1° bis du III bis de l'article 125 A ; dans ce cas, les intérêts sont déductibles dans la limite des intérêts des ressources ainsi collectées par la société-mère pour le compte de sa ou de ses filiales. Ces dispositions sont applicables aux intérêts afférents aux ressources empruntées à compter du 1er janvier 1986. Elles cessent de s'appliquer pour la détermination des résultats imposables des exercices ouverts à compter du 1er janvier 1988.

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Les conditions d'application de l'alinéa précédent, notamment les obligations déclaratives des sociétés mentionnées, sont fixées par décret ;

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3° bis (Abrogé) ;

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4° Sous réserve des dispositions de l'article 153, les impôts à la charge de l'entreprise, mis en recouvrement au cours de l'exercice, à l'exception des taxes prévues aux articles 238 quater et 990 G et, pour les rappels de taxe sur la valeur ajoutée afférents à des opérations au titre desquelles la taxe due peut être totalement ou partiellement déduite par le redevable lui-même, du montant de la taxe déductible.

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Si des dégrèvements sont ultérieurement accordés sur ces impôts, leur montant entre dans les recettes de l'exercice au cours duquel l'exploitant est avisé de leur ordonnancement ;

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4° bis - Le prélèvement opéré au titre de l'article 4 modifié de la loi n° 51-675 du 24 mai 1951, relative à la construction navale, et faisant l'objet d'un ordre de versement émis au cours de l'exercice ;

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4° ter (Abrogé) ;

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4° quater (Abrogé) ;

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5° Les provisions constituées en vue de faire face à des pertes ou charges nettement précisées et que des événements en cours rendent probables, à condition qu'elles aient été effectivement constatées dans les écritures de l'exercice. Toutefois, ne sont pas déductibles les provisions que constitue une entreprise en vue de faire face au versement d'allocations en raison du départ à la retraite ou préretraite des membres ou anciens membres de son personnel, ou de ses mandataires sociaux. Les provisions pour pertes afférentes à des opérations en cours à la clôture d'un exercice ne sont déductibles des résultats de cet exercice qu'à concurrence de la perte qui est égale à l'excédent du coût de revient des travaux exécutés à la clôture du même exercice sur le prix de vente de ces travaux compte tenu des révisions contractuelles certaines à cette date. S'agissant des produits en stock à la clôture d'un exercice, les dépenses non engagées à cette date en vue de leur commercialisation ultérieure ne peuvent, à la date de cette clôture, être retenues pour l'évaluation de ces produits en application des dispositions du 3 de l'article 38, ni faire l'objet d'une provision pour perte.

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La dépréciation des oeuvres d'art inscrites à l'actif d'une entreprise peut donner lieu à la constitution d'une provision. Cette dépréciation doit être constatée par un expert agréé près les tribunaux lorsque le coût d'acquisition de l'oeuvre est supérieur à 7 600 euros.

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Un décret fixe les règles d'après lesquelles des provisions pour fluctuation des cours peuvent être retranchées des bénéfices des entreprises dont l'activité consiste essentiellement à transformer directement des matières premières acquises sur les marchés internationaux ou des matières premières acquises sur le territoire national et dont les prix sont étroitement liés aux variations des cours internationaux.

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Pour les entreprises dont l'objet principal est de faire subir en France la première transformation au pétrole brut, le montant de la provision pour fluctuation des cours ne peut excéder 69 % de la limite maximale de la provision calculée conformément aux dispositions législatives et réglementaires en vigueur. L'excédent éventuel de la provision antérieurement constituée, par rapport à la nouvelle limite maximale calculée à la clôture du premier exercice auquel elle s'applique, est rapporté au bénéfice imposable de cet exercice. Ces dispositions s'appliquent pour la détermination des résultats des exercices clos à compter du 24 septembre 1975.

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Les dispositions des troisième et quatrième alinéas cessent de s'appliquer pour la détermination des résultats des exercices clos à compter du 31 décembre 1997. Les provisions pour fluctuation des cours inscrites au bilan à l'ouverture du premier exercice clos à compter de cette même date sont rapportées, par fractions égales, aux résultats imposables de ce même exercice et des deux exercices suivants.

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Toutefois, les dispositions de la dernière phrase de l'alinéa qui précède ne sont pas applicables au montant des provisions visées à la même phrase qui sont portées, à la clôture du premier exercice clos à compter du 31 décembre 1997, à un compte de réserve spéciale. Les sommes inscrites à cette réserve ne peuvent excéder 9 146 941 euros.

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Les sommes prélevées sur la réserve mentionnée à l'alinéa précédent sont rapportées aux résultats de l'exercice en cours lors de ce prélèvement. Cette disposition n'est toutefois pas applicable :

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a) Si l'entreprise est dissoute ;

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b) Si la réserve est incorporée au capital ; en cas de réduction de capital avant la fin de la cinquième année suivant celle au cours de laquelle est intervenue l'incorporation au capital de la réserve, les sommes qui ont été incorporées au capital sont rapportées aux résultats de l'exercice au cours duquel intervient cette réduction. Le montant de la reprise est, s'il y a lieu, limité au montant de cette réduction ;

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c) En cas d'imputation de pertes sur la réserve spéciale, les pertes ainsi annulées cessent d'être reportables.

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Sous réserve des dispositions prévues au quatorzième alinéa, les entreprises peuvent, d'autre part, en ce qui concerne les variations de prix postérieures au 30 juin 1959, pratiquer en franchise d'impôt une provision pour hausse des prix lorsque, pour une matière ou un produit donné, il est constaté, au cours d'une période ne pouvant excéder deux exercices successifs clos postérieurement à cette date, une hausse de prix supérieure à 10 %. Le montant de la dotation à cette provision ne peut excéder 15 millions d'euros par période de douze mois, au titre de chaque exercice, majoré le cas échéant d'une fraction égale à 10 % de la dotation à cette provision déterminée dans les conditions prévues à la phrase précédente. Toutefois, pour les entreprises dont la durée moyenne de rotation des stocks, pondérée par matières et produits, est supérieure à un an, le plafond fixé à la phrase précédente est multiplié par cette durée moyenne, exprimée en mois, divisée par douze (1).

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La provision pratiquée à la clôture d'un exercice en application de l'alinéa précédent est rapportée de plein droit aux bénéfices imposables de l'exercice en cours à l'expiration de la sixième année suivant la date de cette clôture. Toutefois, la réintégration dans les bénéfices pourra être effectuée après la sixième année dans les secteurs professionnels où la durée normale de rotation des stocks est supérieure à trois ans. Dans ce dernier cas, les entreprises effectueront la réintégration dans un délai double de celui de la rotation normale des stocks.

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Un décret fixe les modalités d'application des deux alinéas qui précèdent.

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Les matières, produits ou approvisionnements existant en stock à la clôture de chaque exercice et qui peuvent donner lieu à la constitution de la provision pour fluctuation des cours prévue au troisième alinéa n'ouvrent pas droit à la provision pour hausse des prix.

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Un arrêté du ministre de l'économie et des finances fixe les limites dans lesquelles sont admises les provisions destinées à faire face aux risques particuliers afférents aux opérations de crédit à moyen et à long terme ainsi qu'aux crédits à moyen terme résultant de ventes ou de travaux effectués à l'étranger.

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Les provisions qui, en tout ou en partie, reçoivent un emploi non conforme à leur destination ou deviennent sans objet au cours d'un exercice ultérieur sont rapportées aux résultats dudit exercice. Lorsque le rapport n'a pas été effectué par l'entreprise elle-même, l'administration peut procéder aux rectifications nécessaires dès qu'elle constate que les provisions sont devenues sans objet (2).

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Par dérogation aux dispositions des premier et seizième alinéas, la provision pour dépréciation qui résulte éventuellement de l'estimation du portefeuille est soumise au régime fiscal des moins-values à long terme défini au 2 du I de l'article 39 quindecies ; si elle devient ultérieurement sans objet, elle est comprise dans les plus-values à long terme de l'exercice, visées au 1 du I de l'article 39 quindecies. La provision pour dépréciation constituée antérieurement, le cas échéant, sur des titres prêtés dans les conditions prévues à l'article L. 432-6 du code monétaire et financier n'est pas réintégrée ; elle doit figurer sur une ligne distincte au bilan et demeurer inchangée jusqu'à la restitution de ces titres.

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Toutefois, pour les exercices ouverts à partir du 1er janvier 1974, les titres de participation ne peuvent faire l'objet d'une provision que s'il est justifié d'une dépréciation réelle par rapport au prix de revient. Pour l'application de cette disposition, sont présumés titres de participation les actions acquises en exécution d'une offre publique d'achat ou d'échange ainsi que les titres ouvrant droit au régime fiscal des sociétés mères.

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Les provisions pour dépréciation, en ce qui concerne les titres et actions susvisés, précédemment comptabilisées seront rapportées aux résultats des exercices ultérieurs à concurrence du montant des provisions de même nature constituées à la clôture de chacun de ces exercices ou, le cas échéant, aux résultats de l'exercice de cession.

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La dépréciation de titres prêtés dans les conditions prévues à l'article L. 432-6 du code monétaire et financier ne peut donner lieu, de la part du prêteur ou de l'emprunteur, à la constitution d'une provision. De même le prêteur ne peut constituer de provision pour dépréciation de la créance représentative de ces titres ;

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La dépréciation des valeurs, titres ou effets qui sont l'objet d'une pension dans les conditions prévues par les articles L. 432-12 à L. 432-19 du code monétaire et financier, ne peut donner lieu, de la part du cessionnaire, à la constitution d'une provision déductible sur le plan fiscal.

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Par exception aux dispositions du dix-septième alinéa, la provision éventuellement constituée par une entreprise en vue de faire face à la dépréciation d'une participation dans une filiale implantée à l'étranger n'est admise sur le plan fiscal que pour la fraction de son montant qui excède les sommes déduites en application des dispositions de l'article 39 octies A et non rapportées au résultat de l'entreprise. Cette disposition s'applique pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1988.

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Les dispositions de l'alinéa précédent sont également applicables à la fraction du montant de la provision pour dépréciation mentionnée à cet alinéa, qui excède les sommes déduites en application de l'article 39 octies D ; cette disposition s'applique pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1992.

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La provision éventuellement constituée en vue de faire face à la dépréciation d'éléments d'actif non amortissables reçus lors d'une opération placée sous l'un des régimes prévus aux articles mentionnés au II de l'article 54 septies est déterminée par référence à la valeur fiscale des actifs auxquels les éléments reçus se sont substitués.

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La provision constituée par l'entreprise en vue de faire face à l'obligation de renouveler un bien amortissable dont elle assure l'exploitation est déductible, à la clôture de l'exercice, dans la limite de la différence entre le coût estimé de remplacement de ce bien à la clôture du même exercice et son prix de revient initial affectée d'un coefficient progressif. Ce coefficient est égal au quotient du nombre d'années d'utilisation du bien depuis sa mise en service sur sa durée totale d'utilisation.

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Les dotations à la provision visée au vingt-cinquième alinéa ne sont pas déductibles si elles sont passées après l'expiration du plan de renouvellement en vigueur au 15 septembre 1997 ou, pour les biens mis en service après cette date, après l'expiration du plan initial de renouvellement.

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La fraction de la provision pour renouvellement régulièrement constituée, figurant au bilan du dernier exercice clos avant le 31 décembre 1997 et qui, à la clôture des exercices suivants, est supérieure au montant déterminé en application des vingt-cinquième et vingt-sixième alinéas et n'a pas été utilisée, n'est pas rapportée au résultat de ces exercices, sous réserve des dispositions du seizième alinéa.

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Lorsque le bien à renouveler ne fait pas l'objet de dotations aux amortissements déductibles pour la détermination du résultat imposable de l'entreprise, le prix de revient initial du bien est retenu pour une valeur nulle.

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Dans l'hypothèse où cette obligation de renouvellement est mise à la charge d'un tiers, les dispositions des vingt-cinquième à vingt-huitième alinéas sont applicables à celui-ci.

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Les provisions pour indemnités de licenciement constituées en vue de faire face aux charges liées aux licenciements pour motif économique ne sont pas déductibles des résultats des exercices clos à compter du 15 octobre 1997. Les provisions pour indemnités de licenciement constituées à cet effet et inscrites au bilan à l'ouverture du premier exercice clos à compter du 15 octobre 1997 sont rapportées aux résultats imposables de cet exercice.

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Les provisions constituées en vue de faire face au risque de change afférent aux prêts soumis, sur option, aux dispositions prévues au quatrième alinéa du 4 de l'article 38 ne sont pas déductibles du résultat imposable.

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6° La contribution de solidarité visée à l'article 33 de l'ordonnance n° 67-828 du 23 septembre 1967 et la taxe sur les grandes surfaces issue de l'article 3 modifié de la loi n° 72-657 du 13 juillet 1972 instituant des mesures en faveur de certaines catégories de commerçants et artisans âgés. Le fait générateur de cette contribution ou de cette taxe est constitué par l'existence de l'entreprise débitrice au 1er janvier de l'année au titre de laquelle elle est due ;

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7° Les dépenses engagées dans le cadre de manifestations de caractère philanthropique, éducatif, scientifique, social, humanitaire, sportif, familial, culturel ou concourant à la mise en valeur du patrimoine artistique, à la défense de l'environnement naturel ou à la diffusion de la culture, de la langue et des connaissances scientifiques françaises, lorsqu'elles sont exposées dans l'intérêt direct de l'exploitation ;

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2. Les transactions, amendes, confiscations, pénalités de toute nature mises à la charge des contrevenants aux dispositions légales régissant la liberté des prix et de la concurrence, le ravitaillement, la répartition des divers produits, l'assiette et le recouvrement des impôts, contributions et taxes, ne sont pas admises en déduction des bénéfices soumis à l'impôt.

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2 bis. A compter de l'entrée en vigueur sur le territoire de la République de la convention sur la lutte contre la corruption d'agents publics étrangers dans les transactions commerciales internationales, les sommes versées ou les avantages octroyés, directement ou par des intermédiaires, au profit d'un agent public au sens du 4 de l'article 1er de ladite convention ou d'un tiers pour que cet agent agisse ou s'abstienne d'agir dans l'exécution de fonctions officielles, en vue d'obtenir ou conserver un marché ou un autre avantage indu dans des transactions commerciales internationales, ne sont pas admis en déduction des bénéfices soumis à l'impôt.

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3. Les allocations forfaitaires qu'une société attribue à ses dirigeants ou aux cadres de son entreprise pour frais de représentation et de déplacement sont exclues de ses charges déductibles pour l'assiette de l'impôt lorsque parmi ces charges figurent déjà les frais habituels de cette nature remboursés aux intéressés.

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Pour l'application de cette disposition, les dirigeants s'entendent, dans les sociétés de personnes et les sociétés en participation qui n'ont pas opté pour le régime fiscal des sociétés de capitaux, des associés en nom et des membres de ces sociétés.

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4. Qu'elles soient supportées directement par l'entreprise ou sous forme d'allocations forfaitaires ou de remboursements de frais, sont exclues des charges déductibles pour l'établissement de l'impôt, d'une part, les dépenses et charges de toute nature ayant trait à l'exercice de la chasse ainsi qu'à l'exercice non professionnel de la pêche et, d'autre part, les charges, à l'exception de celles ayant un caractère social, résultant de l'achat, de la location ou de toute autre opération faite en vue d'obtenir la disposition de résidences de plaisance ou d'agrément, ainsi que de l'entretien de ces résidences ; les dépenses et charges ainsi définies comprennent notamment les amortissements.

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Sauf justifications, les dispositions du premier alinéa sont applicables :

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a) A l'amortissement des véhicules immatriculés dans la catégorie des voitures particulières pour la fraction de leur prix d'acquisition qui dépasse 18 300 euros ;

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b) En cas d'opérations de crédit bail ou de location, à l'exception des locations de courte durée n'excédant pas trois mois non renouvelables, portant sur des voitures particulières, à la part du loyer supportée par le locataire et correspondant à l'amortissement pratiqué par le bailleur pour la fraction du prix d'acquisition du véhicule excédant 18 300 euros ;

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c) Aux dépenses de toute nature résultant de l'achat, de la location ou de toute autre opération faite en vue d'obtenir la disposition de yachts ou de bateaux de plaisance à voile ou à moteur ainsi que de leur entretien ; les amortissements sont regardés comme faisant partie de ces dépenses.

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La fraction de l'amortissement des véhicules de tourisme exclue des charges déductibles par les limitations ci-dessus est néanmoins retenue pour la détermination des plus-values ou moins-values résultant de la vente ultérieure des véhicules ainsi amortis.

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Les dispositions du premier alinéa ne sont pas applicables aux charges exposées pour les besoins de l'exploitation et résultant de l'achat, de la location ou de l'entretien des demeures historiques classées, inscrites à l'inventaire supplémentaire des monuments historiques ou agréés.

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5. Sont également déductibles les dépenses suivantes :

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a. Les rémunérations directes et indirectes, y compris les remboursements de frais versés aux personnes les mieux rémunérées ;

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b. Les frais de voyage et de déplacements exposés par ces personnes ;

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c. Les dépenses et charges afférentes aux véhicules et autres biens dont elles peuvent disposer en dehors des locaux professionnels ;

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d. Les dépenses et charges de toute nature afférentes aux immeubles qui ne sont pas affectés à l'exploitation ;

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e. Les cadeaux de toute nature, à l'exception des objets de faible valeur conçus spécialement pour la publicité ;

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f. Les frais de réception, y compris les frais de restaurant et de spectacles.

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Pour l'application de ces dispositions, les personnes les mieux rémunérées s'entendent, suivant que l'effectif du personnel excède ou non 200 salariés, des dix ou des cinq personnes dont les rémunérations directes ou indirectes ont été les plus importantes au cours de l'exercice.

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Les dépenses ci-dessus énumérées peuvent également être réintégrées dans les bénéfices imposables dans la mesure où elles sont excessives et où la preuve n'a pas été apportée qu'elles ont été engagées dans l'intérêt direct de l'entreprise.

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Lorsqu'elles augmentent dans une proportion supérieure à celle des bénéfices imposables ou que leur montant excède celui de ces bénéfices, l'administration peut demander à l'entreprise de justifier qu'elles sont nécessitées par sa gestion.

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6. (périmé).

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7. Les dépenses exposées pour la tenue de la comptabilité et, éventuellement, pour l'adhésion à un centre de gestion agréé ne sont pas prises en compte pour la détermination du résultat imposable lorsqu'elles sont supportées par l'Etat du fait de la réduction d'impôt mentionnée à l'article 199 quater B.

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8. Si un fonds de commerce, un fonds artisanal ou l'un de leurs éléments incorporels non amortissables est loué dans les conditions prévues au 3 de l'article L. 313-7 du code monétaire et financier, la quote-part de loyers prise en compte pour la fixation du prix de vente convenu pour l'acceptation de la promesse unilatérale de vente n'est pas déductible pour l'assiette de l'impôt sur les bénéfices dû par le locataire. Elle doit être indiquée distinctement dans le contrat de crédit-bail.

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Un décret fixe les modalités d'application de ces dispositions, notamment les obligations déclaratives.

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9. L'indemnité de congé payé correspondant aux droits acquis durant la période neutralisée définie ci-après, calculée dans les conditions prévues aux articles L. 223-11 à L. 223-13 du code du travail, n'est pas déductible. Cette période neutralisée est celle qui est retenue pour le calcul de l'indemnité afférente aux droits acquis et non utilisés à l'ouverture du premier exercice clos à compter du 31 décembre 1987 ; sa durée ne peut être inférieure à celle de la période d'acquisition des droits à congé payé non utilisés à la clôture de cet exercice. L'indemnité correspondant à ces derniers droits est considérée comme déduite du point de vue fiscal.

\n
\n

Ces dispositions s'appliquent aux charges sociales et fiscales attachées à ces indemnités.

\n
\n

Un décret fixe les modalités d'application du présent 9.

\n
\n

10. Si un immeuble est loué dans les conditions prévues au 2 de l'article L. 313-7 du code monétaire et financier, la quote-part de loyers prise en compte pour la détermination du prix de cession de l'immeuble à l'issue du contrat et se rapportant à des éléments non amortissables n'est pas déductible du résultat imposable du crédit-preneur.

\n
\n

Toutefois, pour les opérations concernant les immeubles achevés après le 31 décembre 1995 et affectés à titre principal à usage de bureaux entrant dans le champ d'application de la taxe prévue à l'article 231 ter, autres que ceux situés dans les zones d'aménagement du territoire et dans les territoires ruraux de développement prioritaire définis à la dernière phrase du premier alinéa de l'article 1465 et dans les zones de redynamisation urbaine, définis au I bis et, à compter du premier janvier 1997, au I ter de l'article 1466 A, la quote-part de loyer prise en compte pour la détermination du prix de cession de l'immeuble à l'issue du contrat n'est déductible du résultat imposable du crédit-preneur que dans la limite des frais d'acquisition de l'immeuble et de l'amortissement que le crédit-preneur aurait pu pratiquer s'il avait été propriétaire du bien objet du contrat.

\n
\n

Pour l'application du premier alinéa, le loyer est réputé affecté au financement des différents éléments dans l'ordre suivant :

\n
\n

a. D'abord aux frais supportés par le crédit-bailleur lors de l'acquisition de l'immeuble ;

\n
\n

b. Ensuite aux éléments amortissables ;

\n
\n

c. Enfin aux éléments non amortissables.

\n
\n

Pour l'application des premier et deuxième alinéas, le prix convenu pour la cession de l'immeuble à l'issue du contrat est réputé affecté en priorité au prix de vente des éléments non amortissables.

\n
\n

Lorsque le bien n'est pas acquis à l'issue du contrat ou lorsque le contrat de crédit-bail est résilié, les quotes-parts de loyers non déductibles prévues aux premier et deuxième alinéas sont admises en déduction du résultat imposable.

\n
\n

Lorsque le contrat de crédit-bail est cédé, les quotes-parts de loyers non déductibles sont considérées comme un élément du prix de revient du contrat pour le calcul de la plus-value dans les conditions de l'article 39 duodecies A.

\n
\n

11. 1° Pour ouvrir droit à l'exonération prévue au 31° de l'article 81, les charges engagées par une entreprise à l'occasion de l'attribution ou de la mise à disposition gratuite à ses salariés de matériels informatiques neufs, de logiciels et de la fourniture gratuite de prestations de services liées directement à l'utilisation de ces biens sont rapportées au résultat imposable des exercices au cours desquels intervient l'attribution en cause ou l'achèvement des prestations. Ces dispositions s'appliquent également lorsque les salariés bénéficient de l'attribution ou de la mise à disposition de ces mêmes biens ou de la fourniture de ces prestations de services pour un prix inférieur à leur coût de revient ;

\n
\n

2° Le dispositif prévu au 1° s'applique aux opérations effectuées dans le cadre d'un accord conclu, selon les modalités prévues aux articles L. 442-10 et L. 442-11 du code du travail, du 1er janvier 2001 au 31 décembre 2005, sur option exercée dans le document formalisant l'accord. L'attribution, la mise à disposition ou la fourniture effective aux bénéficiaires des biens ou prestations de services doit s'effectuer dans les douze mois de la conclusion de l'accord précité.

\n
\n

12. Lorsqu'il existe des liens de dépendance entre l'entreprise concédante et l'entreprise concessionnaire, le montant des redevances prises en compte pour le calcul du résultat net imposable selon le régime mentionné au 1 de l'article 39 terdecies n'est déductible du résultat imposable de l'entreprise concessionnaire que dans le rapport existant entre le taux réduit d'imposition applicable à ce résultat net et le taux normal prévu au deuxième alinéa du I de l'article 219.

\n
\n

Des liens de dépendance sont réputés exister entre deux entreprises :

\n
\n

a - lorsque l'une détient directement ou par personne interposée la majorité du capital social de l'autre ou y exerce en fait le pouvoir de décision ;

\n
\n

b - lorsqu'elles sont placées l'une et l'autre, dans les conditions définies au a, sous le contrôle d'une même tierce entreprise.

\n
\n

Les modalités d'application du présent 12 sont fixées par décret en Conseil d'Etat.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006307583", "cible": false, "cidtexte": "JORFTEXT000000789373", "id": "LEGIARTI000006322118", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000789373": { "SM": { "CONTENU": "Modification du code général des impôts, du code des douanes, du livre des procédures fiscales, du code du travail, du code général des collectivités territoriales, du code monétaire et financier, du code du commerce, du code de la sécurité sociale, du code rural, du code des pensions militaires d'invalidité et des victimes de guerre, du code de l'action sociale et des familles, du code de la santé publique, du code de la santé publique, du code de la construction et de l'habitation. Modification des articles 17, 96, 57 de la loi de finances pour 2004 (n° 2003-1311 du 30 décembre 2003) ; 1-1 de la loi n° 85-695 du 11 juillet 1985 portant diverses dispositions d'ordre économique et financier ; 2 de la loi n° 92-666 du 16 juillet 1992 relative au plan d'épargne en actions ; 71, 72 de la loi de finances rectificative pour 2003 (n° 2003-1312 du 30 décembre 2003) ; 29 de la loi n° 85-1268 du 29 novembre 1985 relative à la dotation globale de fonctionnement ; 11 de la loi n° 80-10 du 10 janvier 1980 portant aménagement de la fiscalité directe locale ; 6 de la loi de finances pour 1987 (n° 86-1317 du 30 décembre 1986) ; 51 de la loi de finances pour 1999 (n°98-1266 du 30-12-1998) ; 71 de la loi de finances pour 1993 (n° 92-1376 du 30-12-1992) ; 20 de la loi n° 79-590 du 12 juillet 1979 portant règlement définitif du budget de 1977 ; 32 de la loi de finances pour 1980 (n° 80-30 du 18 janvier 1980) ;abrogation des articles 163 de l'ordonnance n° 58-1374 du 30 décembre 1958 portant loi de finances pour 1959 ; 54 de la loi de finances pour 1965 (n° 64-1279 du 23 décembre 1964) ; 88 de la loi de finances pour 1968 (n° 67-1114 du 21 décembre 1967) ; 79 de la loi de finances pour 1974 (n° 73-1150 du 27 décembre 1973) ; 25 de la loi de finances rectificative pour 1974 (n° 74-1114 du 27 décembre 1974) ; 81 de la loi de finances pour 1977 (n° 76-1232 du 29 décembre 1976) ; 10 de la loi n° 82-653 du 29 juillet 1982 portant réforme de la planification ; 1 de la loi de finances pour 1986 (n° 85-1403 du 30 décembre 1985) ; 32 de la loi de finances rectificative pour 1987 (n° 87-1061 du 30 décembre 1987) ; modification des articles 30 de la loi n° 84-148 du 1er mars 1984 relative à la prévention et au règlement amiable des difficultés des entreprises ; 53 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication ; de l'article 31 de la loi n° 2001-1248 du 21 décembre 2001 relative aux chambres régionales des comptes et à la Cour des comptes ; des article 6-1 et 6-2 de la loi n° 89- 1007 du 31 décembre 1989 relative au corps des ingénieurs du contrôle de la navigation aérienne ; création de l'article 1er-4 de l'ordonnance n° 59-151 du 7 janvier 1959 relative à l'organisation des transports de voyageurs en Ile-de-France ; modification des articles 10 de la loi n° 2003-47 du 17 janvier 2003 relative aux salaires, au temps de travail et au développement de l'emploi ; 18 de la loi n° 87-572 du 23 juillet 1987 modifiant le titre Ier du livre Ier du code du travail et relative à l'apprentissage ; 20 de la loi n° 92-675 du 17 juillet 1992 portant diverses dispositions relatives à l'apprentissage, à la formation professionnelle et modifiant le code du travail. Abrogation des articles 61, 56 de la présente loi." }, "TP": { "CONTENU": "

(1) Loi n° 2004-1484.

- Travaux préparatoires :

Assemblée nationale :

Projet de loi n° 1800 ;

Rapport de M. Gilles Carrez, rapporteur général, au nom de la commission des finances, n° 1863 ;

Avis des commissions des affaires culturelles n° 1864, des affaires économiques n° 1865, des affaires étrangères n° 1866, de la défense n° 1867 et des lois n° 1868 ;

Discussion (1re partie) les 19 à 22 et 25 octobre 2004 et adoption le 26 octobre 2004 ;

Discussion (2e partie) les 2 à 5, 8 à 10 et 15 à 19 novembre 2004 ;

Adoption le 23 novembre 2004.

Sénat :

Projet de loi, adopté par l'Assemblée nationale, n° 73 (2003-2004) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, n° 74 (2004-2005) ;

Avis des commissions des affaires culturelles n° 75 (2004-2005), des affaires économiques n° 76 (2004-2005), des affaires étrangères n° 77 (2004-2005), des affaires sociales n° 78 (2004-2005) et des lois n° 79 (2004-2005) ;

Discussion (1re partie) les 25, 26, 29, 30 novembre et 1er décembre 2004 et adoption le 1er décembre 2004 ;

Discussion (2e partie) les 2 à 4, 6 à 10, 13 et 14 décembre 2004 et adoption le 14 décembre 2004.

Assemblée nationale :

Projet de loi, modifié par le Sénat, n° 1990 ;

Rapport de M. Gilles Carrez, rapporteur général, au nom de la commission mixte paritaire, n° 1992 ;

Discussion et adoption le 20 décembre 2004.

Sénat :

Projet de loi, adopté par l'Assemblée nationale (2004-2005) ;

Rapport de M. Marini, au nom de la commission mixte paritaire, n° 125 (2003-2004) ;

Discussion et adoption le 22 décembre 2004.

- Conseil constitutionnel :

Décision n° 2004-511 DC du 29 décembre 2004 publiée au Journal officiel de ce jour.

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"@numtexte": "2004-1509", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000237735", "#text": "Décret2004-1510", "@sens": "cible", "@cidtexte": "JORFTEXT000000237735", "@nortexte": "BUDB0410089D", "@numtexte": "2004-1510", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000424139", "#text": "Décret2004-1511", "@sens": "cible", "@cidtexte": "JORFTEXT000000424139", "@nortexte": "BUDB0410090D", "@numtexte": "2004-1511", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000424140", "#text": "Décret2004-1512", "@sens": "cible", "@cidtexte": "JORFTEXT000000424140", "@nortexte": "BUDB0410091D", "@numtexte": "2004-1512", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000606839", "#text": "Décret2004-1513", "@sens": "cible", "@cidtexte": "JORFTEXT000000606839", "@nortexte": "BUDB0410092D", "@numtexte": "2004-1513", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000424141", "#text": "Décret2004-1514", "@sens": "cible", "@cidtexte": "JORFTEXT000000424141", "@nortexte": "BUDB0410093D", "@numtexte": "2004-1514", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000606840", "#text": "Décret2004-1515", "@sens": "cible", "@cidtexte": "JORFTEXT000000606840", "@nortexte": "BUDB0410094D", "@numtexte": "2004-1515", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000237736", "#text": "Décret2004-1516", "@sens": "cible", "@cidtexte": "JORFTEXT000000237736", "@nortexte": "BUDB0410095D", "@numtexte": "2004-1516", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000424142", "#text": "Décret2004-1517", "@sens": "cible", "@cidtexte": "JORFTEXT000000424142", "@nortexte": "BUDB0410096D", "@numtexte": "2004-1517", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000424321", "#text": "Décret2004-1518", "@sens": "cible", "@cidtexte": "JORFTEXT000000424321", "@nortexte": "BUDB0410097D", "@numtexte": "2004-1518", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000606841", "#text": "Décret2004-1519", "@sens": "cible", "@cidtexte": "JORFTEXT000000606841", "@nortexte": "BUDB0410098D", "@numtexte": "2004-1519", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000237737", "#text": "Décret2004-1520", "@sens": "cible", "@cidtexte": "JORFTEXT000000237737", "@nortexte": "BUDB0410099D", "@numtexte": "2004-1520", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000424148", "#text": "Décret2004-1521", "@sens": "cible", "@cidtexte": "JORFTEXT000000424148", "@nortexte": "BUDB0410100D", "@numtexte": "2004-1521", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000789551", "#text": "Décret2004-1523", "@sens": "cible", "@cidtexte": "JORFTEXT000000789551", "@nortexte": "ECOT0410516D", "@numtexte": "2004-1523", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000027669384", "@num": "93", "#text": "Loi n° 2004-1484 du 30 décembre 2004 - art. 93 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGITEXT000005991863", "#text": "Loi n°2004-1484 du 30 décembre 2004", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322079", "@num": "1", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322203", "@num": "100", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 100 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322203", "@num": "100", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 100 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322206", "@num": "101", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322209", "@num": "104", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 104 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322210", "@num": "105", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 105 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322212", "@num": "107", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 107 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322213", "@num": "108", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 108 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322214", "@num": "109", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 109 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322089", "@num": "11", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322218", "@num": "111", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 111 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322220", "@num": "112", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 112 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322223", "@num": "115", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 115 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322225", "@num": "117", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 117 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322228", "@num": "118", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 118 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322229", "@num": "119", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 119 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322090", "@num": "12", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322233", "@num": "123", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 123 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322237", "@num": "127", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 127 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322243", "@num": "132", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 132 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322247", "@num": "136", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322092", "@num": "14", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322098", "@num": "19", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322101", "@num": "22", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322101", "@num": "22", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322102", "@num": "23", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322103", "@num": "24", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 24 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322106", "@num": "25", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322107", "@num": "26", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322108", "@num": "27", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322109", "@num": "28", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322110", "@num": "29", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322111", "@num": "30", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322112", "@num": "31", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322113", "@num": "32", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322114", "@num": "33", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": 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(VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000603366", "@nortexte": "ECOX0400259D", "@numtexte": "2005-54", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-01-27" }, { "@id": "JORFTEXT000000239755", "#text": "Décret2005-69", "@sens": "cible", "@cidtexte": "JORFTEXT000000239755", "@nortexte": "SOCU0412287D", "@numtexte": "2005-69", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-01-31" }, { "@id": "JORFTEXT000000606168", "#text": "Décret2005-70", "@sens": "cible", "@cidtexte": "JORFTEXT000000606168", "@nortexte": "SOCU0510097D", "@numtexte": "2005-70", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-01-31" }, { "@id": "LEGIARTI000006239076", "@num": "1", "#text": "Décret n°2005-184 du 25 février 2005 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000260923", "@nortexte": "BUDF0500005D", "@numtexte": "2005-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-02-25" }, { "@id": "JORFTEXT000000807996", "#text": "Décret2005-182", "@sens": "cible", "@cidtexte": "JORFTEXT000000807996", "@nortexte": "BUDF0500001D", "@numtexte": "2005-182", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-02-24" }, { "@id": "JORFTEXT000000628879", "#text": "Décret2005-183", "@sens": "cible", "@cidtexte": "JORFTEXT000000628879", "@nortexte": "BUDF0500004D", "@numtexte": "2005-183", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-02-25" }, { "@id": "JORFTEXT000000260923", "#text": "Décret2005-184", "@sens": "cible", "@cidtexte": "JORFTEXT000000260923", "@nortexte": "BUDF0500005D", "@numtexte": "2005-184", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-02-25" }, { "@id": "JORFTEXT000000629920", "#text": "Décret2005-194", "@sens": "cible", "@cidtexte": "JORFTEXT000000629920", "@nortexte": "BUDB0570002D", "@numtexte": "2005-194", "@typelien": "APPLICATION", 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"2005-488", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-05-18" }, { "@id": "JORFTEXT000000809122", "#text": "Décret2005-567", "@sens": "cible", "@cidtexte": "JORFTEXT000000809122", "@nortexte": "BUDF0500021D", "@numtexte": "2005-567", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-05-23" }, { "@id": "JORFTEXT000000444364", "#text": "Décret2005-568", "@sens": "cible", "@cidtexte": "JORFTEXT000000444364", "@nortexte": "BUDF0500024D", "@numtexte": "2005-568", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-05-23" }, { "@id": "JORFTEXT000000259140", "#text": "Décret2005-596", "@sens": "cible", "@cidtexte": "JORFTEXT000000259140", "@nortexte": "DEFD0500629D", "@numtexte": "2005-596", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-05-27" }, { "@id": "JORFTEXT000000628436", "#text": "Décret2005-597", "@sens": "cible", "@cidtexte": "JORFTEXT000000628436", "@nortexte": "DEFD0500630D", "@numtexte": "2005-597", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-05-27" }, { "@id": "JORFTEXT000000631554", "#text": "Décret2005-699", "@sens": "cible", "@cidtexte": "JORFTEXT000000631554", "@nortexte": "ECOT0526353D", "@numtexte": "2005-699", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-06-20" }, { "@id": "LEGIARTI000006242560", "@num": "2", "#text": "Décret n°2005-723 du 29 juin 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000446972", "@nortexte": "SANH0522098D", "@numtexte": "2005-723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-06-29" }, { "@id": "JORFTEXT000000446972", "#text": "Décret2005-723", "@sens": "cible", "@cidtexte": "JORFTEXT000000446972", "@nortexte": "SANH0522098D", "@numtexte": "2005-723", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-06-29" }, { "@id": "LEGIARTI000006242749", "@num": "1", "#text": "Décret n°2005-763 du 8 juillet 2005 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000808986", "@nortexte": "PRMX0508593D", "@numtexte": "2005-763", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-08" }, { "@id": "LEGIARTI000006242759", "@num": "1", "#text": "Décret n°2005-765 du 8 juillet 2005 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000633678", "@nortexte": "INDI0505292D", "@numtexte": "2005-765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-08" }, { "@id": "LEGIARTI000006242760", "@num": "2", "#text": "Décret n°2005-765 du 8 juillet 2005 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000633678", "@nortexte": "INDI0505292D", "@numtexte": "2005-765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-08" }, { "@id": "LEGIARTI000006242761", "@num": "2", "#text": "Décret n°2005-765 du 8 juillet 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000633678", "@nortexte": "INDI0505292D", "@numtexte": "2005-765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-08" }, { "@id": "LEGIARTI000021486888", "@num": "2", "#text": "Décret n°2005-765 du 8 juillet 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000633678", "@nortexte": "INDI0505292D", "@numtexte": "2005-765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-08" }, { "@id": "LEGIARTI000006242762", "@num": "3", "#text": "Décret n°2005-765 du 8 juillet 2005 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000633678", "@nortexte": "INDI0505292D", "@numtexte": "2005-765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-08" }, { "@id": "LEGIARTI000006242763", "@num": "3", "#text": "Décret n°2005-765 du 8 juillet 2005 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000633678", "@nortexte": "INDI0505292D", "@numtexte": "2005-765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-08" }, { "@id": "LEGIARTI000021486885", "@num": "3", "#text": "Décret n°2005-765 du 8 juillet 2005 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000633678", "@nortexte": "INDI0505292D", "@numtexte": "2005-765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-08" }, { "@id": "JORFTEXT000000808986", "#text": "Décret2005-763", "@sens": "cible", "@cidtexte": "JORFTEXT000000808986", "@nortexte": "PRMX0508593D", "@numtexte": "2005-763", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-08" }, { "@id": "JORFTEXT000000633678", "#text": "Décret2005-765", "@sens": "cible", "@cidtexte": "JORFTEXT000000633678", "@nortexte": "INDI0505292D", "@numtexte": "2005-765", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-08" }, { "@id": "JORFTEXT000000262914", "#text": "Décret2005-948", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "JORFTEXT000000630899", "#text": "Décret2005-958", "@sens": "cible", "@cidtexte": "JORFTEXT000000630899", "@nortexte": "BUDD0570011D", "@numtexte": "2005-958", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-09" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFTEXT000000451806", "#text": "Décret2005-1097", "@sens": "cible", "@cidtexte": "JORFTEXT000000451806", "@nortexte": "INTB0500256D", "@numtexte": "2005-1097", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-02" }, { "@id": "JORFTEXT000000238644", "#text": "Décret2005-1167", "@sens": "cible", "@cidtexte": "JORFTEXT000000238644", "@nortexte": "BUDF0520288D", "@numtexte": "2005-1167", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-13" }, { "@id": "JORFTEXT000000633589", "#text": "Décret2005-1232", "@sens": "cible", "@cidtexte": "JORFTEXT000000633589", "@nortexte": "ECOR0503026D", "@numtexte": "2005-1232", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-30" }, { "@id": "JORFTEXT000000634802", "#text": "LOI2005-1719", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322449", "@num": "40", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 40 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322448", "@num": "40", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 40 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322450", "@num": "40", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000017885744", "@num": "40", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322456", "@num": "46", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": 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"@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006322920", "@num": "18", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006322903", "@num": "3", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "JORFTEXT000000615694", "#text": "Décret2007-35", "@sens": "cible", "@cidtexte": "JORFTEXT000000615694", "@nortexte": "INDI0630109D", "@numtexte": "2007-35", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-01-10" }, { "@id": "JORFTEXT000000427425", "#text": "Décret2007-36", "@sens": "cible", "@cidtexte": "JORFTEXT000000427425", "@nortexte": "INDI0630110D", "@numtexte": "2007-36", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-01-10" }, { "@id": "JORFTEXT000000615695", "#text": "Décret2007-37", "@sens": "cible", "@cidtexte": "JORFTEXT000000615695", "@nortexte": "INDI0630112D", "@numtexte": "2007-37", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-01-10" }, { "@id": "JORFTEXT000000794114", "#text": "Décret2007-170", "@sens": "cible", "@cidtexte": "JORFTEXT000000794114", "@nortexte": "INDI0709647D", "@numtexte": "2007-170", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-07" }, { "@id": "JORFTEXT000000794115", "#text": "Décret2007-171", "@sens": "cible", "@cidtexte": "JORFTEXT000000794115", "@nortexte": "INDI0709648D", "@numtexte": "2007-171", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-07" }, { "@id": "JORFTEXT000000822257", "#text": "Décret2007-176", "@sens": "cible", "@cidtexte": "JORFTEXT000000822257", "@nortexte": "INDI0750042D", "@numtexte": "2007-176", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-08" }, { "@id": "JORFTEXT000000466262", "#text": "Décret2007-177", "@sens": "cible", "@cidtexte": "JORFTEXT000000466262", "@nortexte": "INDI0750046D", "@numtexte": "2007-177", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-08" }, { "@id": "JORFTEXT000000641469", "#text": "Décret2007-178", "@sens": "cible", "@cidtexte": "JORFTEXT000000641469", "@nortexte": "INDI0750048D", "@numtexte": "2007-178", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-08" }, { "@id": "JORFTEXT000000646134", "#text": "Décret2007-184", "@sens": "cible", "@cidtexte": "JORFTEXT000000646134", "@nortexte": "BUDB0630179D", "@numtexte": "2007-184", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-09" }, { "@id": "JORFTEXT000000271190", "#text": "Décret n°2007-190 du 12 février 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000271190", "@nortexte": "INDI0750040D", "@numtexte": "2007-190", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-12" }, { "@id": "JORFTEXT000000646863", "#text": "Décret2007-189", "@sens": "cible", "@cidtexte": "JORFTEXT000000646863", "@nortexte": "INDI0750039D", "@numtexte": "2007-189", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-12" }, { "@id": "JORFTEXT000000271190", "#text": "Décret2007-190", "@sens": "cible", "@cidtexte": "JORFTEXT000000271190", "@nortexte": "INDI0750040D", "@numtexte": "2007-190", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-12" }, { "@id": "JORFTEXT000000819984", "#text": "Décret2007-191", "@sens": "cible", "@cidtexte": "JORFTEXT000000819984", "@nortexte": "INDI0750041D", "@numtexte": "2007-191", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-12" }, { "@id": "JORFTEXT000000646864", "#text": "Décret2007-192", "@sens": "cible", "@cidtexte": "JORFTEXT000000646864", "@nortexte": "INDI0750043D", "@numtexte": "2007-192", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-12" }, { "@id": "JORFTEXT000000270842", "#text": "Décret2007-193", "@sens": "cible", "@cidtexte": "JORFTEXT000000270842", "@nortexte": "INDI0750045D", "@numtexte": "2007-193", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-12" }, { "@id": "JORFTEXT000000461586", "#text": "Décret2007-194", "@sens": "cible", "@cidtexte": "JORFTEXT000000461586", "@nortexte": "INDI0750047D", "@numtexte": "2007-194", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-12" }, { "@id": "JORFTEXT000000824663", "#text": "Décret2007-267", "@sens": "cible", "@cidtexte": "JORFTEXT000000824663", "@nortexte": "INDI0709650D", "@numtexte": "2007-267", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-27" }, { "@id": "JORFTEXT000000466135", "#text": "Décret2007-268", "@sens": "cible", "@cidtexte": "JORFTEXT000000466135", "@nortexte": "INDI0709651D", "@numtexte": "2007-268", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-27" }, { "@id": "JORFTEXT000000641665", "#text": "Décret2007-269", "@sens": "cible", "@cidtexte": "JORFTEXT000000641665", "@nortexte": "INDI0709652D", "@numtexte": "2007-269", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-27" }, { "@id": "JORFTEXT000000466136", "#text": "Décret2007-270", "@sens": "cible", "@cidtexte": "JORFTEXT000000466136", "@nortexte": "INDI0709653D", "@numtexte": "2007-270", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-27" }, { "@id": "JORFTEXT000000271094", "#text": "LOI2007-290", "@sens": "cible", "@cidtexte": "JORFTEXT000000271094", "@nortexte": "SOCX0600231L", "@numtexte": "2007-290", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "JORFTEXT000000822472", "#text": "Décret2007-377", "@sens": "cible", "@cidtexte": "JORFTEXT000000822472", "@nortexte": "INDI0750082D", "@numtexte": "2007-377", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-20" }, { "@id": "JORFTEXT000000647818", "#text": "Décret2007-415", "@sens": "cible", "@cidtexte": "JORFTEXT000000647818", "@nortexte": "INDI0750049D", "@numtexte": "2007-415", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-23" }, { "@id": "JORFTEXT000000823113", "#text": "Décret2007-416", "@sens": "cible", "@cidtexte": "JORFTEXT000000823113", "@nortexte": "INDI0750079D", "@numtexte": "2007-416", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-23" }, { "@id": "JORFTEXT000000466819", "#text": "Décret2007-470", "@sens": "cible", "@cidtexte": "JORFTEXT000000466819", "@nortexte": "BUDF0600052D", "@numtexte": "2007-470", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-28" }, { "@id": "JORFTEXT000000461159", "#text": "Décret2007-678", "@sens": "cible", "@cidtexte": "JORFTEXT000000461159", "@nortexte": "DEFD0752061D", "@numtexte": "2007-678", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "JORFTEXT000000820803", "#text": "Décret2007-711", "@sens": "cible", "@cidtexte": "JORFTEXT000000820803", "@nortexte": "INDI0750078D", "@numtexte": "2007-711", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "JORFTEXT000000465332", "#text": "Décret2007-712", "@sens": "cible", "@cidtexte": "JORFTEXT000000465332", "@nortexte": "INDI0750081D", "@numtexte": "2007-712", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "JORFTEXT000000276055", "#text": "Décret2007-713", "@sens": "cible", "@cidtexte": "JORFTEXT000000276055", "@nortexte": "INDI0750086D", "@numtexte": "2007-713", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "JORFTEXT000000823197", "#text": "Décret2007-719", "@sens": "cible", "@cidtexte": "JORFTEXT000000823197", "@nortexte": "INDI0750085D", "@numtexte": "2007-719", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-07" }, { "@id": "JORFTEXT000000241633", "#text": "Décret2007-855", "@sens": "cible", "@cidtexte": "JORFTEXT000000241633", "@nortexte": "INDI0750084D", "@numtexte": "2007-855", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-14" }, { "@id": "JORFARTI000018088894", "@num": "8", "#text": "LOI n°2008-111 du 8 février 2008 - art. 8, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000018090959", "@num": "8", "#text": "LOI n°2008-111 du 8 février 2008 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGITEXT000018832089", "#text": "Décret n°2008-478\n du 21 mai 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018829009", "@nortexte": "DEVA0805712D", "@numtexte": "2008-478", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-21" }, { "@id": "JORFTEXT000018829009", "#text": "Décret n°2008-478 du 21 mai 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018829009", "@nortexte": "DEVA0805712D", "@numtexte": "2008-478", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-21" }, { "@id": "JORFTEXT000018891134", "#text": "Arrêté du 26 mai 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018891134", "@nortexte": "IOCB0805523A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-26" }, { "@id": "JORFTEXT000018897561", "#text": "Arrêté du 26 mai 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018897561", "@nortexte": "IOCB0805306A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-26" }, { "@id": "JORFTEXT000018897579", "#text": "Arrêté du 26 mai 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018897579", "@nortexte": "IOCB0805520A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-26" }, { "@id": "JORFTEXT000018901206", "#text": "Arrêté du 26 mai 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018901206", "@nortexte": "IOCB0805519A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-26" }, { "@id": "JORFTEXT000018901219", "#text": "Arrêté du 26 mai 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018901219", "@nortexte": "IOCB0805522A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-26" }, { "@id": "JORFTEXT000018901232", "#text": "Arrêté du 26 mai 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018901232", "@nortexte": "IOCB0805535A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-26" }, { "@id": "JORFTEXT000018901245", "#text": "Arrêté du 26 mai 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018901245", "@nortexte": "IOCB0805539A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-26" }, { "@id": "JORFTEXT000018901258", "#text": "Arrêté du 26 mai 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018901258", "@nortexte": "IOCB0805551A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-26" }, { "@id": "JORFTEXT000018901270", "#text": "Arrêté du 26 mai 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018901270", "@nortexte": "IOCB0805552A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-26" }, { "@id": "JORFTEXT000018901282", "#text": "Arrêté du 26 mai 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018901282", "@nortexte": "IOCB0805554A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-26" }, { "@id": "JORFTEXT000018901294", "#text": "Arrêté du 26 mai 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018901294", "@nortexte": "IOCB0805558A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-26" }, { "@id": "JORFTEXT000018926576", "#text": "Arrêté du 5 mai 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018926576", "@nortexte": "IOCB0810859A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-05" }, { "@id": "LEGITEXT000019345651", "#text": "Décret n°2008-791\n du 20 août 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019344652", "@nortexte": "IOCB0809840D", "@numtexte": "2008-791", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-20" }, { "@id": "JORFTEXT000019344652", "#text": "Décret n°2008-791 du 20 août 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019344652", "@nortexte": "IOCB0809840D", "@numtexte": "2008-791", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-20" }, { "@id": "LEGITEXT000020048469", "#text": "Décret n°2008-791 du 20 août 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019344652", "@nortexte": "IOCB0809840D", "@numtexte": "2008-791", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-20" }, { "@id": "LEGITEXT000020038029", "#text": "Décret n°2008-1450\n du 22 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020016056", "@nortexte": "IOCB0823481D", "@numtexte": "2008-1450", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-22" }, { "@id": "JORFTEXT000020016056", "#text": "Décret n°2008-1450 du 22 décembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020016056", "@nortexte": "IOCB0823481D", "@numtexte": "2008-1450", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-22" }, { "@id": "LEGITEXT000020133819", "#text": "Arrêté du 14 janvier 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020132927", "@nortexte": "IOCB0808612A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-14" }, { "@id": "LEGITEXT000020133832", "#text": "Arrêté du 14 janvier 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020132940", "@nortexte": "IOCB0808621A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-14" }, { "@id": "LEGITEXT000020133844", "#text": "Arrêté du 14 janvier 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020132952", "@nortexte": "IOCB0808634A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-14" }, { "@id": "LEGITEXT000020133861", "#text": "Arrêté du 14 janvier 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020132966", "@nortexte": "IOCB0808642A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-14" }, { "@id": "LEGITEXT000020565286", "#text": "Arrêté du 24 mars 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020563654", "@nortexte": "IOCB0829187A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-03-24" }, { "@id": "LEGITEXT000020716004", "#text": "Arrêté du 27 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020715465", "@nortexte": "IOCB0900901A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-27" }, { "@id": "LEGITEXT000020720725", "#text": "Arrêté du 27 mai 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020719212", "@nortexte": "IOCB0900495A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-27" }, { "@id": "LEGITEXT000020720801", "#text": "Arrêté du 27 mai 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020719288", "@nortexte": "IOCB0830721A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-27" }, { "@id": "LEGITEXT000020720738", "#text": "Arrêté du 27 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020719225", "@nortexte": "IOCB0830677A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-27" }, { "@id": "LEGITEXT000020720751", "#text": "Arrêté du 27 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020719238", "@nortexte": "IOCB0830554A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-27" }, { "@id": "LEGITEXT000020720762", "#text": "Arrêté du 27 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020719249", "@nortexte": "IOCB0900522A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-27" }, { "@id": "LEGITEXT000020720776", "#text": "Arrêté du 27 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020719263", "@nortexte": "IOCB0900667A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-27" }, { "@id": "LEGITEXT000020720789", "#text": "Arrêté du 27 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020719276", "@nortexte": "IOCB0900484A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-27" }, { "@id": "LEGITEXT000020720813", "#text": "Arrêté du 27 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020719300", "@nortexte": "IOCB0830526A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-27" }, { "@id": "LEGITEXT000020727107", "#text": "Arrêté du 27 mai 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020723403", "@nortexte": "IOCB0830636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-27" }, { "@id": "LEGITEXT000020727082", "#text": "Arrêté du 27 mai 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020723378", "@nortexte": "IOCB0830568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-27" }, { "@id": "LEGITEXT000020727071", "#text": "Arrêté du 27 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020723367", "@nortexte": "IOCB0830490A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-27" }, { "@id": "LEGITEXT000020727094", "#text": "Arrêté du 27 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020723390", "@nortexte": "IOCB0830589A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-27" }, { "@id": "LEGITEXT000020727120", "#text": "Arrêté du 27 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020723416", "@nortexte": "IOCB0900658A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-27" }, { "@id": "LEGITEXT000020778030", "#text": "Arrêté du 27 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020776971", "@nortexte": "IOCB0830545A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-27" }, { "@id": "LEGITEXT000021628308", "#text": "Décret n°2009-1691\n du 30 décembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021560570", "@nortexte": "DEVU0927565D", "@numtexte": "2009-1691", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000022194826", "#text": "Arrêté du 27 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022176062", "@nortexte": "IOCB0931311A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-27" }, { "@id": "LEGITEXT000022194841", "#text": "Arrêté du 27 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022176074", "@nortexte": "IOCB0931321A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-27" }, { "@id": "LEGITEXT000022194854", "#text": "Arrêté du 27 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022176087", "@nortexte": "IOCB0931335A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-27" }, { "@id": "LEGITEXT000022194863", "#text": "Arrêté du 27 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022176096", "@nortexte": "IOCB0931339A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-27" }, { "@id": "LEGITEXT000022194880", "#text": "Arrêté du 27 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022176104", "@nortexte": "IOCB0931347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-27" }, { "@id": "LEGITEXT000022194889", "#text": "Arrêté du 27 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022176113", "@nortexte": "IOCB0931443A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-27" }, { "@id": "LEGITEXT000022194902", "#text": "Arrêté du 27 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022176126", "@nortexte": "IOCB0931450A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-27" }, { "@id": "LEGITEXT000022194915", "#text": "Arrêté du 27 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022176139", "@nortexte": "IOCB0931458A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-27" }, { "@id": "LEGITEXT000022194930", "#text": "Arrêté du 27 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022176153", "@nortexte": "IOCB0931463A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-27" }, { "@id": "LEGITEXT000022194942", "#text": "Arrêté du 27 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022176165", "@nortexte": "IOCB0930465A", "@typelien": "CITATION", "@naturetexte": 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"JORFTEXT000022298649", "@nortexte": "IOCB0931110A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-27" }, { "@id": "LEGITEXT000022301526", "#text": "Arrêté du 27 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022298660", "@nortexte": "IOCB0931154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-27" }, { "@id": "LEGITEXT000022301537", "#text": "Arrêté du 27 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022298670", "@nortexte": "IOCB0931163A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-27" }, { "@id": "JORFTEXT000022298559", "#text": "Arrêté du 27 mai 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022298559", "@nortexte": "IOCB0930994A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-27" }, { "@id": "JORFTEXT000022298569", "#text": "Arrêté du 27 mai 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022298569", 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"IOCB0931105A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-27" }, { "@id": "JORFTEXT000022298627", "#text": "Arrêté du 27 mai 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022298627", "@nortexte": "IOCB0931006A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-27" }, { "@id": "JORFTEXT000022298638", "#text": "Arrêté du 27 mai 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022298638", "@nortexte": "IOCB0931108A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-27" }, { "@id": "JORFTEXT000022298649", "#text": "Arrêté du 27 mai 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022298649", "@nortexte": "IOCB0931110A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-27" }, { "@id": "JORFTEXT000022298660", "#text": "Arrêté du 27 mai 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022298660", "@nortexte": "IOCB0931154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-27" }, { "@id": "JORFTEXT000022298670", "#text": "Arrêté du 27 mai 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022298670", "@nortexte": "IOCB0931163A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-27" }, { "@id": "JORFTEXT000022308490", "#text": "Arrêté du 27 mai 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022308490", "@nortexte": "IOCB0931091A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-27" }, { "@id": "JORFTEXT000022308504", "#text": "Arrêté du 27 mai 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022308504", "@nortexte": "IOCB0931096A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-27" }, { "@id": "JORFTEXT000022308518", "#text": "Arrêté du 27 mai 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022308518", "@nortexte": "IOCB0931156A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-27" }, { "@id": "JORFTEXT000022308531", "#text": "Arrêté du 27 mai 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022308531", "@nortexte": "IOCB0931178A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-27" }, { "@id": "JORFTEXT000022308541", "#text": "Arrêté du 27 mai 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022308541", "@nortexte": "IOCB0931095A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-27" }, { "@id": "JORFTEXT000022673636", "#text": "Arrêté du 28 juillet 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022673636", "@nortexte": "IOCB1016938A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-28" }, { "@id": "LEGITEXT000022714560", "#text": "Arrêté du 6 août 2010 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022700079", "@nortexte": "IOCB1016949A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-06" }, { "@id": "JORFTEXT000022700079", "#text": "Arrêté du 6 août 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022700079", "@nortexte": "IOCB1016949A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-06" }, { "@id": "LEGITEXT000022863466", "#text": "Décret n°2010-1132\n du 27 septembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022862935", "@nortexte": "BCRD1020723D", "@numtexte": "2010-1132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-27" }, { "@id": "JORFTEXT000022862935", "#text": "Décret n°2010-1132 du 27 septembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022862935", "@nortexte": "BCRD1020723D", "@numtexte": "2010-1132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-27" }, { "@id": "LEGITEXT000023379088", "#text": "Décret n°2010-1740\n du 30 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023334613", "@nortexte": "BCRF1029908D", "@numtexte": "2010-1740", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-30" }, { "@id": "JORFTEXT000023334613", "#text": "Décret n°2010-1740 du 30 décembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023334613", "@nortexte": "BCRF1029908D", "@numtexte": "2010-1740", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-30" }, { "@id": "LEGITEXT000023441804", "#text": "Arrêté du 28 décembre 2010 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023336890", "@nortexte": "BCRS1031904A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "JORFTEXT000023336890", "#text": "Arrêté du 28 décembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023336890", "@nortexte": "BCRS1031904A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "@id": "LEGITEXT000023476636", "#text": "Arrêté du 5 janvier 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023474771", "@nortexte": "BCRD1027895A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-05" }, { "@id": "JORFTEXT000023474771", "#text": "Arrêté du 5 janvier 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023474771", "@nortexte": "BCRD1027895A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-05" }, { "@id": "JORFTEXT000023800383", "#text": "Arrêté du 22 mars 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023800383", "@nortexte": "IOCB1029749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-22" }, { "@id": "JORFTEXT000023955883", "#text": "Arrêté du 29 avril 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023955883", "@nortexte": "IOCB1025914A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-04-29" }, { "@id": "JORFTEXT000023955895", "#text": "Arrêté du 29 avril 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023955895", "@nortexte": "IOCB1025918A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-04-29" }, { "@id": "JORFTEXT000023955906", "#text": "Arrêté du 29 avril 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023955906", "@nortexte": "IOCB1025922A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-04-29" }, { "@id": "JORFTEXT000023955918", "#text": "Arrêté du 29 avril 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023955918", "@nortexte": "IOCB1025981A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-04-29" }, { "@id": "JORFTEXT000023970830", "#text": "Arrêté du 2 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023970830", "@nortexte": "IOCB1025662A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-02" }, { "@id": "JORFTEXT000023970841", "#text": "Arrêté du 2 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023970841", "@nortexte": "IOCB1025651A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-02" }, { "@id": "JORFTEXT000023970852", "#text": "Arrêté du 2 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023970852", "@nortexte": "IOCB1025246A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-02" }, { "@id": "JORFTEXT000023970864", "#text": "Arrêté du 2 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023970864", "@nortexte": "IOCB1025235A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-02" }, { "@id": "JORFTEXT000023970876", "#text": "Arrêté du 2 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023970876", "@nortexte": "IOCB1025658A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-02" }, { "@id": "JORFTEXT000023970887", "#text": "Arrêté du 2 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023970887", "@nortexte": "IOCB1026101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-02" }, { "@id": "JORFTEXT000023970899", "#text": "Arrêté du 2 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023970899", "@nortexte": "IOCB1026098A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-02" }, { "@id": "JORFTEXT000023970911", "#text": "Arrêté du 2 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023970911", "@nortexte": "IOCB1028669A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-02" }, { "@id": "JORFTEXT000023970921", "#text": "Arrêté du 2 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023970921", "@nortexte": "IOCB1028675A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-02" }, { "@id": "JORFTEXT000023970931", "#text": "Arrêté du 2 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023970931", "@nortexte": "IOCB1028678A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-02" }, { "@id": "JORFTEXT000023970943", "#text": "Arrêté du 2 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023970943", "@nortexte": "IOCB1025649A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-02" }, { "@id": "JORFTEXT000023981952", "#text": "Arrêté du 2 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023981952", "@nortexte": "IOCB1028662A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-02" }, { "@id": "JORFTEXT000023981963", "#text": "Arrêté du 3 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023981963", "@nortexte": "IOCB1025754A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-03" }, { "@id": "JORFTEXT000023981975", "#text": "Arrêté du 3 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023981975", "@nortexte": "IOCB1025757A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-03" }, { "@id": "JORFTEXT000023981987", "#text": "Arrêté du 3 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023981987", "@nortexte": "IOCB1025787A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-03" }, { "@id": "JORFTEXT000023981998", "#text": "Arrêté du 3 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023981998", "@nortexte": "IOCB1025838A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-03" }, { "@id": "JORFTEXT000023992003", "#text": "Arrêté du 3 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023992003", "@nortexte": "IOCB1025774A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-03" }, { "@id": "JORFTEXT000023992015", "#text": "Arrêté du 3 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023992015", "@nortexte": "IOCB1025826A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-03" }, { "@id": "JORFTEXT000023992027", "#text": "Arrêté du 3 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023992027", "@nortexte": "IOCB1025831A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-03" }, { "@id": "JORFTEXT000023992039", "#text": "Arrêté du 3 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023992039", "@nortexte": "IOCB1025904A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-03" }, { "@id": "JORFTEXT000023992051", "#text": "Arrêté du 3 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023992051", "@nortexte": "IOCB1025729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-03" }, { "@id": "JORFTEXT000023992063", "#text": "Arrêté du 3 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023992063", "@nortexte": "IOCB1025851A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-03" }, { "@id": "JORFTEXT000023992074", "#text": "Arrêté du 3 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023992074", "@nortexte": "IOCB1025790A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-03" }, { "@id": "JORFTEXT000024035164", "#text": "Délibération du 19 avril 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024035164", "@nortexte": "CTRX1112564X", "@typelien": "CITATION", "@naturetexte": "DELIBERATION", "@datesignatexte": "2011-04-19" }, { "@id": "LEGITEXT000024853606", "#text": "Arrêté du 18 novembre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024851706", "@nortexte": "IOCB1125418A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-18" }, { "@id": "LEGITEXT000024854774", "#text": "Arrêté du 18 novembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024851682", "@nortexte": "IOCB1025746A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-18" }, { "@id": "LEGITEXT000024854787", "#text": "Arrêté du 18 novembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024851694", "@nortexte": "IOCB1025784A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-18" }, { "@id": "LEGITEXT000024854799", "#text": "Arrêté du 18 novembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024851719", "@nortexte": "IOCB1125715A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-18" }, { "@id": "JORFTEXT000024851682", "#text": "Arrêté du 18 novembre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024851682", "@nortexte": "IOCB1025746A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-18" }, { "@id": "JORFTEXT000024851694", "#text": "Arrêté du 18 novembre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024851694", "@nortexte": "IOCB1025784A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-18" }, { "@id": "JORFTEXT000024851706", "#text": "Arrêté du 18 novembre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024851706", "@nortexte": "IOCB1125418A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-18" }, { "@id": "JORFTEXT000024851719", "#text": "Arrêté du 18 novembre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024851719", "@nortexte": "IOCB1125715A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-18" }, { "@id": "LEGITEXT000024871835", "#text": "Arrêté du 18 novembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024871468", "@nortexte": "IOCB1125716A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-18" }, { "@id": "JORFTEXT000024871468", "#text": "Arrêté du 18 novembre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024871468", "@nortexte": "IOCB1125716A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-18" }, { "@id": "JORFTEXT000025794771", "#text": "Arrêté du 26 avril 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025794771", "@nortexte": "IOCB1126269A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-04-26" }, { "@id": "JORFTEXT000025802388", "#text": "Arrêté du 26 avril 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025802388", "@nortexte": "IOCB1126413A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-04-26" }, { "@id": "JORFTEXT000025803605", "#text": "Arrêté du 3 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025803605", "@nortexte": "IOCB1126270A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "JORFTEXT000025803617", "#text": "Arrêté du 3 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025803617", "@nortexte": "IOCB1126427A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "JORFTEXT000025803627", "#text": "Arrêté du 3 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025803627", "@nortexte": "IOCB1126429A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "JORFTEXT000025823277", "#text": "Arrêté du 3 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025823277", "@nortexte": "IOCB1126268A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "JORFTEXT000025823290", "#text": "Arrêté du 3 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025823290", "@nortexte": "IOCB1126277A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "JORFTEXT000025823301", "#text": "Arrêté du 3 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025823301", "@nortexte": "IOCB1126290A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "JORFTEXT000025823314", "#text": "Arrêté du 3 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025823314", "@nortexte": "IOCB1126432A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "JORFTEXT000025823325", "#text": "Arrêté du 3 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025823325", "@nortexte": "IOCB1126454A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "JORFTEXT000025823335", "#text": "Arrêté du 3 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025823335", "@nortexte": "IOCB1126456A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "JORFTEXT000025823345", "#text": "Arrêté du 3 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025823345", "@nortexte": "IOCB1126472A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "JORFTEXT000025823471", "#text": "Arrêté du 4 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025823471", "@nortexte": "IOCB1126027A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "JORFTEXT000025823489", "#text": "Arrêté du 4 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025823489", "@nortexte": "IOCB1126068A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "JORFTEXT000025823506", "#text": "Arrêté du 4 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025823506", "@nortexte": "IOCB1127561A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "JORFTEXT000025823525", "#text": "Arrêté du 4 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025823525", "@nortexte": "IOCB1127562A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "JORFTEXT000025823544", "#text": "Arrêté du 4 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025823544", "@nortexte": "IOCB1127565A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "JORFTEXT000025823562", "#text": "Arrêté du 4 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025823562", "@nortexte": "IOCB1127567A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "JORFTEXT000025835757", "#text": "Arrêté du 3 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025835757", "@nortexte": "IOCB1126431A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "JORFTEXT000025835767", "#text": "Arrêté du 4 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025835767", "@nortexte": "IOCB1125745A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "JORFTEXT000025835785", "#text": "Arrêté du 4 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025835785", "@nortexte": "IOCB1125753A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "JORFTEXT000025835803", "#text": "Arrêté du 4 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025835803", "@nortexte": "IOCB1125757A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "JORFTEXT000025835821", "#text": "Arrêté du 4 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025835821", "@nortexte": "IOCB1125774A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "JORFTEXT000025835840", "#text": "Arrêté du 4 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025835840", "@nortexte": "IOCB1125803A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "JORFTEXT000025835857", "#text": "Arrêté du 4 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025835857", "@nortexte": "IOCB1126011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "JORFTEXT000025835876", "#text": "Arrêté du 4 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025835876", "@nortexte": "IOCB1126021A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "JORFTEXT000025835897", "#text": "Arrêté du 4 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025835897", "@nortexte": "IOCB1126025A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "JORFTEXT000025835915", "#text": "Arrêté du 4 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025835915", "@nortexte": "IOCB1126029A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "JORFTEXT000025835932", "#text": "Arrêté du 4 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025835932", "@nortexte": "IOCB1126061A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "JORFTEXT000025835949", "#text": "Arrêté du 4 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025835949", "@nortexte": "IOCB1126071A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "JORFTEXT000025835963", "#text": "Arrêté du 4 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025835963", "@nortexte": "IOCB1126165A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": 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"JORFTEXT000026116077", "#text": "Arrêté du 11 juin 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026116077", "@nortexte": "INTB1127583A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-06-11" }, { "@id": "JORFTEXT000026116089", "#text": "Arrêté du 11 juin 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026116089", "@nortexte": "INTB1127587A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-06-11" }, { "@id": "JORFTEXT000026116101", "#text": "Arrêté du 11 juin 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026116101", "@nortexte": "INTB1127589A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-06-11" }, { "@id": "JORFTEXT000026116113", "#text": "Arrêté du 11 juin 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026116113", "@nortexte": "INTB1127607A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-06-11" }, { "@id": 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"JORFTEXT000026251783", "#text": "Arrêté du 26 juillet 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026251783", "@nortexte": "INTB1025926A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-26" }, { "@id": "JORFTEXT000026251794", "#text": "Arrêté du 26 juillet 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026251794", "@nortexte": "INTB1025931A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-26" }, { "@id": "JORFTEXT000026251805", "#text": "Arrêté du 26 juillet 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026251805", "@nortexte": "INTB1025936A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-26" }, { "@id": "JORFTEXT000026251817", "#text": "Arrêté du 26 juillet 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026251817", "@nortexte": "INTB1025940A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-26" }, { "@id": "JORFTEXT000026251828", "#text": "Arrêté du 26 juillet 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026251828", "@nortexte": "INTB1025977A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-26" }, { "@id": "JORFTEXT000026601166", "#text": "Arrêté du 2 novembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026601166", "@nortexte": "INTB1231386A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-11-02" }, { "@id": "JORFTEXT000026601177", "#text": "Arrêté du 2 novembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026601177", "@nortexte": "INTB1126478A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-11-02" }, { "@id": "JORFTEXT000026795577", "#text": "Arrêté du 2 novembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026795577", "@nortexte": "INTB1231369A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-11-02" }, { "@id": "LEGITEXT000026831941", "#text": "Arrêté du 17 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811366", "@nortexte": "BUDD1242875A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-17" }, { "@id": "JORFTEXT000026811366", "#text": "Arrêté du 17 décembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026811366", "@nortexte": "BUDD1242875A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-17" }, { "@id": "JORFTEXT000027436284", "#text": "Arrêté du 14 mai 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027436284", "@nortexte": "INTB1301633A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-14" }, { "@id": "JORFTEXT000027436310", "#text": "Arrêté du 15 mai 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027436310", "@nortexte": "INTB1301818A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "JORFTEXT000027436322", "#text": "Arrêté du 15 mai 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027436322", "@nortexte": "INTB1301824A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "JORFTEXT000027436349", "#text": "Arrêté du 15 mai 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027436349", "@nortexte": "INTB1301844A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "JORFTEXT000027436361", "#text": "Arrêté du 15 mai 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027436361", "@nortexte": "INTB1301848A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "JORFTEXT000027436374", "#text": "Arrêté du 15 mai 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027436374", "@nortexte": "INTB1301864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "JORFTEXT000027436385", "#text": "Arrêté du 15 mai 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027436385", "@nortexte": "INTB1301866A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "JORFTEXT000027443062", "#text": "Arrêté du 15 mai 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027443062", "@nortexte": "INTB1301875A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "JORFTEXT000027443132", "#text": "Arrêté du 15 mai 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027443132", "@nortexte": "INTB1301881A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-15" }, { "@id": "JORFTEXT000027498408", "#text": "Arrêté du 14 mai 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027498408", "@nortexte": "INTB1301636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-14" }, { "@id": "JORFTEXT000027498420", "#text": "Arrêté du 14 mai 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027498420", "@nortexte": "INTB1301650A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-14" }, { "@id": "JORFTEXT000027498431", "#text": "Arrêté du 14 mai 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027498431", "@nortexte": "INTB1301653A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-14" }, { "@id": "JORFTEXT000027504530", "#text": "Arrêté du 14 mai 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027504530", "@nortexte": "INTB1301652A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-14" }, { "@id": "LEGITEXT000027588300", "#text": "Arrêté du 9 avril 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027587617", "@nortexte": "BUDE1309564A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-09" }, { "@id": "JORFTEXT000027587617", "#text": "Arrêté du 9 avril 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027587617", "@nortexte": "BUDE1309564A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-09" }, { "@id": "LEGITEXT000027619790", "#text": "Ordonnance n°2013-544\n du 27 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027617519", "@nortexte": "EFIT1309910R", "@numtexte": "2013-544", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-06-27" }, { "@id": "JORFTEXT000027617519", "#text": "Ordonnance n°2013-544 du 27 juin 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027617519", "@nortexte": "EFIT1309910R", "@numtexte": "2013-544", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-06-27" }, { "@id": "JORFARTI000027801065", "@num": "1", "#text": "Décision n°2013-336 QPC du 1er août 2013 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027801045", 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JO. du 01-02-2004 p.22462" }, "VISAS": { "CONTENU": "

\n
L'Assemblée nationale et le Sénat ont adopté,
Vu la décision du Conseil constitutionnel n° 2004-511 DC du 29 décembre 2004 ;
Le Président de la République promulgue la loi dont la teneur suit :

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

Fait à Paris, le 30 décembre 2004.

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,

Hervé Gaymard

Le ministre délégué au budget

et à la réforme budgétaire,

porte-parole du Gouvernement,

Jean-François Copé

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000789373", "cible": true, "cidtexte": "JORFTEXT000000789373", "id": "LEGIARTI000006322118", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006322118", "liens_entrants": true }

Article 36 AUTONOME VIGUEUR, en vigueur depuis le 31/12/2004 (LOI n° 2004-1484 du 30 décembre 2004 de finances pour 2005 (1))