{ "article": { "LEGIARTI000006322625": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "30", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006322625", "URL": "article/LEGI/ARTI/00/00/06/32/26/LEGIARTI000006322625.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEKZXXXXXX030AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 125 A, 131 quater", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000813882", "#text": "Loi 2005-1720 2005-12-30 Finances rectificative pour 2005 JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006307312", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307330", "@num": "131 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 131 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134244", "@fin": "2999-01-01", "#text": "A. - Mesures concernant la fiscalité.", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114831", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084666", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : MOYENS DES SERVICES ET DISPOSITIONS SPÉCIALES", "@debut": "2005-12-31" } ] }, "@cid": "JORFTEXT000000813882", "@nor": "ECOX0500273L", "@num": "2005-1720", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2005-1720 du 30 décembre 2005 de finances rectificative pour 2005 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000813882", "@c_titre_court": "Loi n°2005-1720 du 30 décembre 2005" }, { "@fin": "2999-01-01", "#text": "Loi n° 2005-1720 du 30 décembre 2005 de finances rectificative pour 2005 (1).", "@debut": "2005-12-31", "@id_txt": "LEGITEXT000006053033", "@c_titre_court": "Loi n° 2005-1720 du 30 décembre 2005" } ], "@date_publi": "2005-12-31", "@date_signature": "2005-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006322625", "@fin": "2999-01-01", "@num": "30", "@etat": "VIGUEUR", "@debut": "2005-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. Paragraphe modificateur
\n
III. - Les dispositions des I et II s'appliquent à compter du 1er janvier 2006.
" } }, "LEGIARTI000006307312": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-28", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307312", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307312.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0125ACXXXXXAR" } }, "NOTA": { "CONTENU": "
NOTA : Loi 2005-1719 2005-12-30 art. 7 VIII Finances pour 2006 :
\n \"Les dispositions du présent article sont applicables aux intérêts courus et inscrits en compte à compter du 1er janvier 2006.\"
" }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis, 125 B, 157", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000302535", "#text": "Décret 62-1305 1962-11-06", "@sens": "source", "@cidtexte": "JORFTEXT000000302535", "@numtexte": "62-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000006322412", "@num": "7", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 7 (V) JORF 31 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322625", "@num": "30", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 30 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307316", "@num": "125 B", "#text": "Code général des impôts, CGI. - art. 125 B (Ab)", "@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": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949267", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949270", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795030", "@num": "131 quater", "#text": "Code général des impôts, CGI. - art. 131 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302682", "@num": "131 quinquies", "#text": "Code général des impôts, CGI. - art. 131 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949261", "@num": "131 ter", "#text": "Code général des impôts, CGI. - art. 131 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949232", "@num": "131 ter A", "#text": "Code général des impôts, CGI. - art. 131 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949251", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654222", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417129", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795025", "@num": "137 ter", "#text": "Code général des impôts, CGI. - art. 137 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949244", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641420", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075063", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836569", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949201", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447631", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026876217", "@num": "1740-0 B", "#text": "Code général des impôts, CGI. - art. 1740-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304075", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349570", "@num": "381 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296711", "@num": "41 duodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297788", "@num": "41 duodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297790", "@num": "41 duodecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297791", "@num": "41 duodecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297793", "@num": "41 duodecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297795", "@num": "41 duodecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297796", "@num": "41 duodecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297800", "@num": "41 duodecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - 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I. - Sous réserve des dispositions du 1 de l'article 119 bis et de l'article 125 B, les personnes physiques qui bénéficient d'intérêts, arrérages et produits de toute nature de fonds d'Etat, obligations, titres participatifs, bons et autres titres de créances, dépôts, cautionnements et comptes courants, peuvent opter pour leur assujettissement à un prélèvement qui libère les revenus auxquels il s'applique de l'impôt sur le revenu, lorsque la personne qui assure le paiement de ces revenus est établie en France, qu'il s'agisse ou non du débiteur, ce dernier étant établi dans un Etat membre de la Communauté européenne, ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention fiscale qui contient une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale.

La retenue à la source éventuellement opérée sur les revenus dont le débiteur est établi en France est imputée sur le prélèvement.

Celui-ci est effectué par le débiteur ou par la personne qui assure le paiement des revenus.

Les revenus de source étrangère mentionnés au premier alinéa sont retenus pour leur montant brut. L'impôt retenu à la source est imputé sur le prélèvement dans la limite du crédit d'impôt auquel il ouvre droit tel que ce crédit est prévu par les conventions internationales.

II. - Pour les catégories de placements définies par arrêté du ministre de l'économie et des finances, le débiteur peut offrir au public des placements dont les produits sont, dans tous les cas, soumis au prélèvement libératoire sauf, si le créancier est une personne physique, option expresse de sa part pour l'imposition de droit commun.

II bis. - Le prélèvement est applicable dans tous les cas aux produits des sommes inscrites aux comptes spéciaux sur livrets ouverts à leurs déposants par les caisses de crédit mutuel non agricole régies par les articles L. 512-55 à L. 512-59 du code monétaire et financier et fonctionnant conformément aux dispositions du décret n° 62-1305 du 6 novembre 1962.

Il est assis sur le tiers de ces produits.

III. - Le prélèvement est obligatoirement applicable aux revenus visés ci-dessus, dont le débiteur est établi ou domicilié en France, qui sont encaissés par des personnes n'ayant pas en France leur domicile fiscal ou leur siège social.

Toutefois, ce prélèvement n'est pas applicable aux intérêts des obligations émises à compter du 1er octobre 1984 par un débiteur domicilié ou établi en France lorsque le bénéficiaire effectif de ces intérêts justifie, auprès du débiteur ou de la personne qui en assure le paiement, qu'il a son domicile fiscal ou son siège hors du territoire de la République française, de Monaco ou d'un Etat dont l'institut d'émission est lié au Trésor français par un compte d'opération monétaire.

De même, le prélèvement n'est pas obligatoirement applicable aux produits de titres de créances mentionnés au 1° bis du III bis du présent article.

III bis. - Le taux du prélèvement est fixé :

1° à 16 % pour les produits d'obligations négociables et de titres participatifs.

Ce taux est applicable aux intérêts servis aux salariés sur les versements effectués dans les fonds salariaux et aux produits capitalisés sur un plan d'épargne populaire dont la durée est égale ou supérieure à 4 ans ; il est fixé à 35 p. 100 pour les produits capitalisés sur un plan d'épargne populaire dont la durée est inférieure à quatre ans ;

Ce taux est également applicable aux intérêts des plans d'épargne-logement ne bénéficiant pas de l'exonération mentionnée au 9° bis de l'article 157.

1° bis à 16 % pour les produits des titres de créances négociables sur un marché réglementé en application d'une disposition législative particulière et non susceptibles d'être cotés.

2° à un tiers pour les produits des bons du Trésor sur formules, des bons d'épargne des PTT ou de la Poste, des bons de la caisse nationale du crédit agricole, des bons de caisse du crédit mutuel, des bons à cinq ans du crédit foncier de France, des bons émis par les groupements régionaux d'épargne et de prévoyance, des bons de la caisse nationale de l'énergie et des bons de caisse des établissements de crédit, sous réserve que ces titres aient été émis avant le 1er juin 1978 ;

3° à 40 % pour les produits des bons énumérés au 2° qui ont été émis entre le 1er juin 1978 et la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 et pour les produits des autres placements courus antérieurement au 1er janvier 1980 ;

4° à 38 % pour les produits des bons et titres émis à compter de la date d'entrée en vigueur de la loi n° 80-30 du 18 janvier 1980 et avant le 1er janvier 1983 lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale,

et à 42 % lorsque cette condition n'est pas remplie ;

5° à 38 % pour les produits des placements, autres que les bons et titres, courus du 1er janvier 1980 au 31 décembre 1982 inclus ;

6° à 45 % pour les produits des bons et titres émis à compter du 1er janvier 1983, à 35 p. 100 pour les produits des bons et titres émis à compter du 1er janvier 1990 et à 16 p. 100 pour les produits de ceux émis à compter du 1er janvier 1995, lorsque le bénéficiaire des intérêts autorise l'établissement payeur, au moment du paiement, à communiquer son identité et son domicile fiscal à l'administration fiscale,

et à 60 % lorsque cette condition n'est pas remplie ;

7° à 45 % pour les produits des placements, autres que les bons et titres courus à partir du 1er janvier 1983, à 35 p. 100 pour les produits des placements courus à partir du 1er janvier 1990 et à 16 p. 100 pour les produits des placements courus à partir du 1er janvier 1995 ;

8° à 16 p. 100 pour les produits des parts émises par les fonds communs de créances. Le boni de liquidation peut être soumis à ce prélèvement au taux de 35 p. 100.

Le taux de 35 p. 100 est remplacé par celui de 16 p. 100 lorsque le boni est réparti à compter du 1er janvier 1995.

9° à 16 p. 100 pour les produits des bons et titres énumérés au 2° émis à compter du 1er janvier 1998 lorsque le souscripteur et le bénéficiaire, s'il est différent, ont autorisé, lors de la souscription, l'établissement auprès duquel les bons ou titres ont été souscrits à communiquer leur identité et leur domicile fiscal à l'administration fiscale et à condition que le bon ou titre n'ait pas été cédé,

et à 60 % lorsque l'une de ces conditions n'est pas remplie.

Un décret fixe les conditions d'application du présent 9°.

IV. - L'option pour le prélèvement prévue au I est subordonnée :

a. En ce qui concerne les produits d'obligations, à la condition que l'emprunt ait été émis conformément à la réglementation en vigueur dans l'Etat d'émission et que le capital et les intérêts ne fassent pas l'objet d'une indexation. Cette condition n'est cependant pas exigée lorsque l'indexation est autorisée en vertu des dispositions des articles L. 112-1 à L. 112-4 du code monétaire et financier ou, s'agissant d'un emprunt émis hors de France, serait autorisée en vertu de dispositions analogues ;

b. En ce qui concerne les produits des bons de caisse, à la condition que les bons aient été émis par des établissements de crédit ;

c. En ce qui concerne les produits des autres créances, à la condition que le capital et les intérêts ne fassent pas l'objet d'une indexation. Cette condition n'est cependant pas exigée lorsque l'indexation est autorisée en vertu des dispositions des articles L. 112-1 à L. 112-4 du code monétaire et financier ou, lorsque le débiteur est établi hors de France, serait autorisée en vertu de dispositions analogues.

V. - Le caractère libératoire du prélèvement ne peut être invoqué pour les produits qui sont pris en compte pour la détermination du bénéfice imposable d'une entreprise industrielle, commerciale, artisanale ou agricole, ou d'une profession non commerciale.

VI. - Les modalités et conditions d'application du présent article sont fixées par décret.

" } }, "LEGIARTI000006307330": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "131 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-03-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307330", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307330.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0131ADXXXXXAG" } }, "NOTA": { "CONTENU": "
Loi n° 2005-1720 du 30 décembre 2005, art. 29 III : Ces dispositions s'appliquent à compter du 1er janvier 2006.
\n
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Les produits des emprunts contractés hors de France par des personnes morales françaises ou par des fonds communs de créances régis par les articles L. 214-43 à L. 214-49 du code monétaire et financier sont exonérés du prélèvement prévu au paragraphe III de l'article 125 A.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006307330", "cible": false, "cidtexte": "JORFTEXT000000813882", "id": "LEGIARTI000006322625", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006307312", "cible": false, "cidtexte": "JORFTEXT000000813882", "id": "LEGIARTI000006322625", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000813882": { "SM": { "CONTENU": "Abrogation de l'article 23 de la présente loi." }, "TP": { "CONTENU": "

(1) Loi n° 2005-1720.

- Travaux préparatoires :

Assemblée nationale :

Projet de loi n° 2700 ;

Rapport de M. Gilles Carrez, rapporteur général, au nom de la commission des finances, n° 2720 ;

Discussion les 7 et 8 décembre 2005 et adoption le 8 décembre 2005.

Sénat :

Projet de loi, adopté par l'Assemblée nationale, n° 123, (2005-2006) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, n° 129 (2005-2006) ;

Discussion les 19 et 20 décembre 2005 et adoption le 20 décembre 2005.

Assemblée nationale :

Projet de loi n° 2700 ;

Rapport de M. Gilles Carrez, au nom de la commission mixte paritaire, n° 2772 ;

Discussion et adoption le 22 décembre 2005.

Sénat :

Rapport de M. Philippe Marini, au nom de la commission mixte paritaire, n° 151 (2005-2006) ;

Discussion et adoption le 22 décembre 2005.

- Conseil constitutionnel :

Décision n° 2005-531 DC du 29 décembre 2005 publiée au Journal officiel de ce jour.

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(Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000006274887", "@num": "102", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 102 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006317744", "@num": "115", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 115 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006320573", "@num": "43", "#text": "Loi - art. 43 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", 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30 décembre 2005 - art. 120 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322721", "@num": "121", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 121 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322722", "@num": "122", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 122 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322722", "@num": "122", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 122 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", 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"@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322693", "@num": "95", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322694", "@num": "96", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 96 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322696", "@num": "98", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 98 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322697", "@num": "99", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFTEXT000000264441", "#text": "Décret2006-381", "@sens": "cible", "@cidtexte": "JORFTEXT000000264441", "@nortexte": "DEFM0600356D", "@numtexte": "2006-381", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-30" }, { "@id": "LEGIARTI000006250988", "@num": "1", "#text": "Décret n°2006-478 du 26 avril 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000816366", "@nortexte": "AGRF0600634D", "@numtexte": "2006-478", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-04-26" }, { "@id": "LEGIARTI000006250989", "@num": "2", "#text": "Décret n°2006-478 du 26 avril 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000816366", "@nortexte": "AGRF0600634D", "@numtexte": "2006-478", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-04-26" }, { "@id": "LEGIARTI000022170804", "@num": "2", "#text": "Décret n°2006-478 du 26 avril 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000816366", "@nortexte": "AGRF0600634D", "@numtexte": "2006-478", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-04-26" }, { "@id": "LEGIARTI000006250990", "@num": "3", "#text": "Décret n°2006-478 du 26 avril 2006 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000816366", "@nortexte": "AGRF0600634D", "@numtexte": "2006-478", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-04-26" }, { "@id": "LEGIARTI000006250991", "@num": "4", "#text": "Décret n°2006-478 du 26 avril 2006 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000816366", "@nortexte": "AGRF0600634D", "@numtexte": "2006-478", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-04-26" }, { "@id": "LEGIARTI000023908494", "@num": "1", "#text": "Décret n°2006-563 du 17 mai 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000459117", "@nortexte": "ECOT0620052D", "@numtexte": "2006-563", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-17" }, { "@id": "LEGIARTI000006251424", "@num": "1", "#text": "Décret n°2006-563 du 17 mai 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000459117", "@nortexte": "ECOT0620052D", "@numtexte": "2006-563", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-17" }, { "@id": "LEGIARTI000006254395", "@num": "1", "#text": "Décret n°2006-1074 du 28 août 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000270764", "@nortexte": "AGRP0601395D", "@numtexte": "2006-1074", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-08-28" }, { "@id": "LEGIARTI000006254396", "@num": "2", "#text": "Décret n°2006-1074 du 28 août 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000270764", "@nortexte": "AGRP0601395D", "@numtexte": "2006-1074", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-08-28" }, { "@id": "JORFTEXT000000272009", "#text": "Décret2006-1139", "@sens": "cible", "@cidtexte": "JORFTEXT000000272009", "@nortexte": "ECOT0637137D", "@numtexte": "2006-1139", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-09-12" }, { "@id": "JORFTEXT000000642095", "#text": "Décret2006-1603", "@sens": "cible", "@cidtexte": "JORFTEXT000000642095", "@nortexte": "BUDF0600056D", "@numtexte": "2006-1603", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-14" }, { "@id": "LEGIARTI000044374814", "@num": "129", "#text": "Loi n° 2006-1666 du 21 décembre 2006 - art. 129 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000006322875", "@num": "129", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 129 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "JORFTEXT000000278858", "#text": "Décret2007-562", "@sens": "cible", "@cidtexte": "JORFTEXT000000278858", "@nortexte": "BUDF0700004D", "@numtexte": "2007-562", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-16" }, { "@id": "JORFTEXT000000428371", "#text": "Décret2007-568", "@sens": "cible", "@cidtexte": "JORFTEXT000000428371", "@nortexte": "BUDL0750592D", "@numtexte": "2007-568", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-17" }, { "@id": "JORFTEXT000000824915", "#text": "Décret2007-1356", "@sens": "cible", "@cidtexte": "JORFTEXT000000824915", "@nortexte": "BCFL0759413D", "@numtexte": "2007-1356", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-13" }, { "@id": "JORFTEXT000000648435", "#text": "Décret2007-1471", "@sens": "cible", "@cidtexte": "JORFTEXT000000648435", "@nortexte": "SJSA0766840D", "@numtexte": "2007-1471", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-15" }, { "@id": "JORFTEXT000017890910", "#text": "Décret n°2008-55 du 16 janvier 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017890910", "@nortexte": "MLVU0754298D", "@numtexte": "2008-55", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-16" }, { "@id": "LEGITEXT000017982612", "#text": "Décret n°2008-55 du 16 janvier 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017890910", "@nortexte": "MLVU0754298D", "@numtexte": "2008-55", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-16" }, { "@id": "LEGITEXT000018740954", "#text": "Décret n°2008-419\n du 29 avril 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018740354", "@nortexte": "ECEL0766283D", "@numtexte": "2008-419", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-29" }, { "@id": "JORFTEXT000018740354", "#text": "Décret n°2008-419 du 29 avril 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018740354", "@nortexte": "ECEL0766283D", "@numtexte": "2008-419", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-29" }, { "@id": "JORFTEXT000019378887", "#text": "Arrêté du 19 août 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019378887", "@nortexte": "AGRP0814756A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-08-19" }, { "@id": "JORFTEXT000019378907", "#text": "Arrêté du 19 août 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019378907", "@nortexte": "AGRP0814754A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-08-19" }, { "@id": "LEGITEXT000019382354", "#text": "Décret n°2008-851\n du 26 août 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019381489", "@nortexte": "ECEL0754178D", "@numtexte": "2008-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-26" }, { "@id": "JORFTEXT000019381489", "#text": "Décret n°2008-851 du 26 août 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019381489", "@nortexte": "ECEL0754178D", "@numtexte": "2008-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-26" }, { "@id": "JORFTEXT000019381489", "#text": "Décret n°2008-851 du 26 août 2008", "@sens": "source", "@cidtexte": "JORFTEXT000019381489", "@nortexte": "ECEL0754178D", "@numtexte": "2008-851", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-26" }, { "@id": "LEGITEXT000019861795", "#text": "Décret n°2008-1257\n du 1er décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860969", "@nortexte": "DEFP0823160D", "@numtexte": "2008-1257", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-01" }, { "@id": "JORFTEXT000019860969", "#text": "Décret n°2008-1257 du 1er décembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019860969", "@nortexte": "DEFP0823160D", "@numtexte": "2008-1257", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-01" }, { "@id": "LEGITEXT000020273928", "#text": "Décret n°2009-177\n du 16 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020273055", "@nortexte": "MAEX0903130D", "@numtexte": "2009-177", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-16" }, { "@id": "JORFTEXT000020417388", "#text": "Décret n°2009-310 du 19 mars 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020417388", "@nortexte": "DEFP0904743D", "@numtexte": "2009-310", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-03-19" }, { "@id": "LEGITEXT000020425231", "#text": "Décret n°2009-310 du 19 mars 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020417388", "@nortexte": "DEFP0904743D", "@numtexte": "2009-310", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-03-19" }, { "@id": "LEGITEXT000020440995", "#text": "Ordonnance n°2009-325\n du 25 mars 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020439776", "@nortexte": "AGRS0904078R", "@numtexte": "2009-325", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-03-25" }, { "@id": "JORFTEXT000020439776", "#text": "Ordonnance n°2009-325\n du 25 mars 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020439776", "@nortexte": "AGRS0904078R", "@numtexte": "2009-325", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-03-25" }, { "@id": "LEGITEXT000020594314", "#text": "Arrêté du 28 avril 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020591942", "@nortexte": "AGRP0906431A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-28" }, { "@id": "LEGITEXT000020594333", "#text": "Arrêté du 28 avril 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020591956", "@nortexte": "AGRP0906433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-28" }, { "@id": "JORFTEXT000020591942", "#text": "Arrêté du 28 avril 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020591942", "@nortexte": "AGRP0906431A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-28" }, { "@id": "JORFTEXT000020591956", "#text": "Arrêté du 28 avril 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020591956", "@nortexte": "AGRP0906433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-28" }, { "@id": "LEGITEXT000021007682", "#text": "Décret n°2009-1047\n du 27 août 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021005871", "@nortexte": "ECEL0915052D", "@numtexte": "2009-1047", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-08-27" }, { "@id": "LEGITEXT000021007682", "#text": "Décret n°2009-1047\n du 27 août 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021005871", "@nortexte": "ECEL0915052D", "@numtexte": "2009-1047", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-08-27" }, { "@id": "LEGITEXT000021138534", "#text": "Décret n°2009-1215\n du 9 octobre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021136473", "@nortexte": "DEFP0917796D", "@numtexte": "2009-1215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-10-09" }, { "@id": "LEGITEXT000022331895", "#text": "Ordonnance n°2010-638\n du 10 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "JORFTEXT000022330885", "#text": "Ordonnance n°2010-638 du 10 juin 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "JORFTEXT000022673636", "#text": "Arrêté du 28 juillet 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022673636", "@nortexte": "IOCB1016938A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-28" }, { "@id": "LEGITEXT000022738073", "#text": "Arrêté du 17 août 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022737333", "@nortexte": "AGRT1007857A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-17" }, { "@id": "LEGITEXT000022738090", "#text": "Arrêté du 17 août 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022737347", "@nortexte": "AGRT1007859A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-17" }, { "@id": "JORFTEXT000022737333", "#text": "Arrêté du 17 août 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022737333", "@nortexte": "AGRT1007857A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-17" }, { "@id": "JORFTEXT000022737347", "#text": "Arrêté du 17 août 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022737347", "@nortexte": "AGRT1007859A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-17" }, { "@id": "JORFTEXT000022890368", "#text": "Décret du 4 octobre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022890368", "@nortexte": "DEFP1020481D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-04" }, { "@id": "JORFARTI000024287584", "#text": "Décision n°2011-142/145 QPC du 30 juin 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024287583", "@nortexte": "CSCX1118092S", "@numtexte": "2011-142/145 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-06-30" }, { "@id": "JORFTEXT000024480923", "#text": "Arrêté du 16 août 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024480923", "@nortexte": "AGRT1108049A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-16" }, { "@id": "JORFTEXT000024480937", "#text": "Arrêté du 16 août 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024480937", "@nortexte": "AGRT1108050A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-16" }, { "@id": "LEGITEXT000024633210", "#text": "Décret n°2011-1237\n du 4 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024631923", "@nortexte": "EFIT1115893D", "@numtexte": "2011-1237", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-04" }, { "@id": "JORFTEXT000024631923", "#text": "Décret n°2011-1237 du 4 octobre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024631923", "@nortexte": "EFIT1115893D", "@numtexte": "2011-1237", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-04" }, { "@id": "JORFARTI000025044786", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "JORFTEXT000025803418", "#text": "Décret n°2012-651 du 4 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025803418", "@nortexte": "DEFP1209294D", "@numtexte": "2012-651", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGITEXT000025858557", "#text": "Décret n°2012-651 du 4 mai 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025803418", "@nortexte": "DEFP1209294D", "@numtexte": "2012-651", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "JORFTEXT000026705371", "#text": "Arrêté du 19 novembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026705371", "@nortexte": "AFSH1238722A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-11-19" }, { "@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", 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R*256-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316257", "@num": "R102 AA-1", "#text": "Livre des procédures fiscales - art. R102 AA-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316505", "@num": "R256-8", "#text": "Livre des procédures fiscales - art. R256-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°2005-1720 du 30 décembre 2005", "MCS_TXT": { "MC": [ "ECONOMIE", "COLLECTIF BUDGETAIRE 2005", "LOI DE FINANCES RECTIFICATIVE POUR 2005", "LFR 2005", "FINANCEMENT", "BUDGET", "UNITAID", "TAXE DE SOLIDARITE SUR LES BILLETS D'AVION", "FIAM", "FACILITE INTERNATIONALE D'ACHAT DE MEDICAMENTS", "IMPATRIE", "PROJET DE LOI" ] }, "TITREFULL": "LOI n° 2005-1720 du 30 décembre 2005 de finances rectificative pour 2005 (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000813882", "NOR": "ECOX0500273L", "NUM": "2005-1720", "DATE_PUBLI": "2005-12-31", "DATE_TEXTE": "2005-12-30", "NUM_PARUTION": 304, "NUM_SEQUENCE": 2, "ORIGINE_PUBLI": "JORF n°304 du 31 décembre 2005", "PAGE_DEB_PUBLI": 20654, "PAGE_FIN_PUBLI": 20705 } }, "META_COMMUN": { "ID": "JORFTEXT000000813882", "URL": "texte/version/JORF/TEXT/00/00/00/81/38/JORFTEXT000000813882.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/2005/12/30/ECOX0500273L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LS0051720", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/2005/12/30/2005-1720/jo/texte" } } }, "VISAS": { "CONTENU": "

\n
L'Assemblée nationale et le Sénat ont adopté,
Vu la décision du Conseil constitutionnel n° 2005-531 DC du 29 décembre 2005 ;
Le Président de la République promulgue la loi dont la teneur suit :

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

Fait à Paris, le 30 décembre 2005.

Jacques Chirac

Par le Président de la République :

Le Premier ministre,

Dominique de Villepin

Le ministre de l'économie,

des finances et de l'industrie,

Thierry Breton

Le ministre délégué au budget

et à la réforme de l'Etat,

porte-parole du Gouvernement,

Jean-François Copé

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000813882", "cible": true, "cidtexte": "JORFTEXT000000813882", "id": "LEGIARTI000006322625", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006322625", "liens_entrants": true }

Article 30 AUTONOME VIGUEUR, en vigueur depuis le 31/12/2005 (LOI n° 2005-1720 du 30 décembre 2005 de finances rectificative pour 2005 (1))