{ "article": { "LEGIARTI000006322626": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "31", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006322626", "URL": "article/LEGI/ARTI/00/00/06/32/26/LEGIARTI000006322626.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEKZXXXXXX031AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000006307988", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (MMN)", "@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": "LEGIARTI000006322626", "@fin": "2999-01-01", "@num": "31", "@etat": "VIGUEUR", "@debut": "2005-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. - Les dispositions du présent article s'appliquent aux revenus distribués perçus par des personnes physiques à compter du 1er avril 2006.
" } }, "LEGIARTI000006307988": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "158", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-27", "DATE_DEBUT": "2006-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307988", "URL": "article/LEGI/ARTI/00/00/06/30/79/LEGIARTI000006307988.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0158AAXXXXXA3" } }, "NOTA": { "CONTENU": "

Loi 2005-1719 2005-12-30 art. 76 XV Finances pour 2006 :

Ces dispositions s'appliquent à compter de l'imposition des revenus de 2006.

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L5428-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091704", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548871", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288741", "@num": "163 bis", "#text": "Code général des impôts, CGI. - art. 163 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815879", "@num": "1649 quater L", "#text": "Code général des impôts, CGI. - art. 1649 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768541", "@num": "1649 quater N", "#text": "Code général des impôts, CGI. - art. 1649 quater N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - 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art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159431", "@num": "199 undecies C", "#text": "Code général des impôts, CGI. - art. 199 undecies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909847", "@num": "200 A", "#text": "Code général des impôts, CGI. - art. 200 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374360", "@num": "204", "#text": "Code général des impôts, CGI. - art. 204 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354271", "@num": "204 F", "#text": "Code général des impôts, CGI. - art. 204 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622843", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304154", "@num": "243 bis", "#text": "Code général des impôts, CGI. - art. 243 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328024", "@num": "77 A", "#text": "Code général des impôts, CGI. - 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art. 371 bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033230802", "@num": "371 bis C bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis C bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182220", "@num": "371 bis D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022006324", "@num": "371 bis E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662629", "@fin": "2022-05-07", "@num": "158", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045768992", "@fin": "2023-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983195", "@fin": "2023-06-03", "@num": "158", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622551", "@fin": "2024-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042978882", "@fin": "2024-06-02", "@num": "158", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641834", "@fin": "2999-01-01", "@num": "158", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les revenus nets des diverses catégories entrant dans la composition du revenu net global sont évalués d'après les règles fixées aux articles 12 et 13 et dans les conditions prévues aux 2 à 6 ci-après, sans qu'il y ait lieu de distinguer suivant que ces revenus ont leur source en France ou hors de France.

\n
\n

Toutefois, en ce qui concerne les entreprises et exploitations situées hors de France, les règles fixées par le présent code pour la détermination forfaitaire des bénéfices imposables ne sont pas applicables.

\n
\n

2. Le revenu net foncier est déterminé conformément aux disposition des articles 14 à 33 quinquies.

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\n

3. 1° Les revenus de capitaux mobiliers comprennent tous les revenus visés au VII de la 1ère sous-section de la présente section, à l'exception des revenus expressément affranchis de l'impôt en vertu de l'article 157 et des revenus ayant supporté le prélèvement visé à l'article 125 A.

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\n

Lorsqu'ils sont payables en espèces les revenus visés au premier alinéa sont soumis à l'impôt sur le revenu au titre de l'année soit de leur paiement en espèces ou par chèques, soit de leur inscription au crédit d'un compte.

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\n

2° Les revenus mentionnés au 1° distribués par les sociétés passibles de l'impôt sur les sociétés ou d'un impôt équivalent ou soumises sur option à cet impôt, ayant leur siège dans un Etat de la Communauté européenne ou dans un Etat ou territoire ayant conclu avec la France une convention fiscale en vue d'éviter les doubles impositions en matière d'impôt sur les revenus et résultant d'une décision régulière des organes compétents, sont retenus, pour le calcul de l'impôt sur le revenu, pour 60 % de leur montant. A compter du 1er janvier 2009 pour les sociétés étrangères n'ayant pas leur siège dans un Etat de la Communauté européenne, cette disposition est réservée aux revenus distribués par des sociétés établies dans un Etat ou territoire ayant conclu une convention fiscale qui contient une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale ;

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\n

3° Les dispositions du 2° ne s'appliquent pas :

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\n

a. Aux produits des actions des sociétés d'investissement mentionnées au 1° bis et au 1° ter de l'article 208 et des sociétés de capital-risque mentionnées au 3° septies du même article prélevés sur des bénéfices exonérés d'impôt sur les sociétés ;

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\n

b. Aux produits des actions des sociétés mentionnées au 1° bis A de l'article 208 et des sociétés d'investissement de même nature établies hors de France et soumises à un régime fiscal équivalent ;

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\n

c. Aux revenus distribués qui ne constituent pas la rémunération du bénéficiaire en sa qualité d'associé ou d'actionnaire. Pour l'application de cette disposition, est considéré comme actionnaire ou associé le preneur bénéficiaire de revenus mentionnés au 2° distribués par la société dont il loue les actions ou parts sociales en application des articles L. 239-1 à L. 239-5 du code de commerce. De même, en cas d'acquisition d'actions sur un marché d'instruments financiers, dont le fonctionnement est assuré par une entreprise de marché ou un prestataire de services d'investissement ou tout autre organisme similaire, est considéré comme actionnaire ou associé, dès le jour de l'exécution de l'ordre, l'acheteur bénéficiaire de revenus mentionnés au 2° ;

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\n

d. Aux revenus distribués mentionnés au a de l'article 111 ;

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\n

e. Aux bénéfices ou revenus mentionnés à l'article 123 bis ;

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\n

4° Les dispositions du 2° sont également applicables pour la part des revenus de la nature et de l'origine de ceux mentionnés au 2°, sous réserve du 3°, prélevés sur des bénéfices n'ayant pas supporté l'impôt sur les sociétés ou un impôt équivalent, distribués ou répartis par :

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\n

a. Les organismes de placement collectif en valeurs mobilières régis par les articles L. 214-2 et suivants du code monétaire et financier ;

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\n

b. Les organismes de placement collectif en valeurs mobilières établis dans d'autres Etats membres de la Communauté européenne, ou dans un Etat non membre de cette Communauté partie à l'accord sur l'Espace économique européen ayant conclu une convention fiscale qui contient une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale, qui bénéficient de la procédure de reconnaissance mutuelle des agréments prévue par la directive 85/611/CE du Conseil du 20 décembre 1985 portant coordination des dispositions législatives, réglementaires et administratives concernant certains organismes de placement collectif en valeurs mobilières (OPCVM) ;

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\n

c. Les sociétés mentionnées aux 1° bis, 1° ter et 3° septies de l'article 208.

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\n

d. Les fonds de placement immobilier mentionnés à l'article 239 nonies.

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\n

Pour la détermination de cette part, il est également tenu compte des revenus mentionnés au premier alinéa distribués ou répartis au profit de l'organisme ou de la société concerné par l'intermédiaire d'autres organismes ou sociétés mentionnés aux a à d.

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\n

L'application de ces dispositions est conditionnée à la ventilation par les organismes ou sociétés en cause de leurs distributions ou répartitions en fonction de leur nature et origine ;

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\n

5° Il est opéré un abattement annuel de 1 525 Euros pour les contribuables célibataires, divorcés ou veufs et de 3 050 Euros pour les contribuables mariés soumis à une imposition commune sur le montant net des revenus déterminé dans les conditions du 2° et après déduction des dépenses effectuées en vue de leur acquisition ou conservation.

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\n

4. Les bénéfices des professions industrielles, commerciales, artisanales et ceux de l'exploitation minière sont déterminés conformément aux dispositions des articles 34 à 61 A, et 302 septies A bis ; les rémunérations mentionnées à l'article 62 sont déterminées conformément aux dispositions de cet article ; les bénéfices de l'exploitation agricole sont déterminées conformément aux dispositions des articles 63 à 78 et des articles L1 à L4 du livre des procédures fiscales ; les bénéfices tirés de l'exercice d'une profession non commerciale sont déterminés conformément aux dispositions des articles 92 à 103. Toutefois, les plus-values à long terme définies aux articles 39 duodecies et au 1 de l'article 39 terdecies sont distraites des bénéfices en vue d'être distinctement taxées à l'impôt sur le revenu dans les conditions prévues au 2 de l'article 39 terdecies et aux articles 39 quindecies et 93 quater.

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\n

Dans le cas des entreprises industrielles, commerciales, artisanales ou agricoles qui sont soumises à l'impôt d'après leur bénéfice réel et dont les résultats d'ensemble comprennent des revenus relevant de plusieurs catégories ou provenant d'exploitations situées hors de France, il est fait état de ces résultats d'ensemble sans qu'il y ait lieu de les décomposer entre leurs divers éléments dans la déclaration prévue à l'article 170.

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4 bis. (abrogé)

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4 ter. (disposition devenue sans objet).

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\n

5. a. Les revenus provenant de traitements publics et privés, indemnités, émoluments, salaires et pensions ainsi que de rentes viagères autres que celles mentionnées au 6 sont déterminés conformément aux dispositions des articles 79 à 90.

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\n

Les pensions et retraites font l'objet d'un abattement de 10 % qui ne peut excéder 3 160 euros. Ce plafond s'applique au montant total des pensions et retraites perçues par l'ensemble des membres du foyer fiscal. Chaque année, il est révisé selon les mêmes modalités que la limite supérieure de la première tranche du barème de l'impôt sur le revenu.

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\n

L'abattement indiqué au deuxième alinéa ne peut être inférieur à 323 euros, sans pouvoir excéder le montant brut des pensions et retraites. Cette disposition s'applique au montant des pensions ou retraites perçu par chaque retraité ou pensionné membre du foyer fiscal. La somme de 323 euros est révisée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu.

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\n

b. Les dispositions du a sont applicables aux allocations mentionnées aux premier et troisième alinéas de l'article 231 bis D, aux participations en espèces et, à compter du 1er janvier 1991, aux dividendes des actions de travail, alloués aux travailleurs mentionnés au 18° bis de l'article 81, lorsque ces sommes sont imposables.

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\n

b bis. Les dispositions du a sont applicables aux prestations servies sous forme de rentes ou pour perte d'emploi subie, au titre des contrats d'assurance groupe ou des régimes mentionnés au deuxième alinéa du I de l'article 154 bis.

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\n

Les dispositions du a sont également applicables aux prestations servies sous forme de rentes au titre des contrats d'assurance de groupe visés au premier alinéa du I de l'article 154 bis-0 A.

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\n

b ter. (abrogé à compter de la date d'entrée en vigueur de la loi n° 2002-73 du 17 janvier 2002) ;

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\n

b quater. Les dispositions du a sont applicables aux pensions servies au titre des plans d'épargne retraite populaire créés par l'article 108 de la loi n° 2003-775 du 21 août 2003 portant réforme des retraites ;

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\n

c. Lorsque, étant en instance de séparation de corps ou de divorce, les époux font l'objet d'impositions distinctes par application des dispositions du b du 4 de l'article 6, la provision alimentaire qui est allouée à l'un d'eux pour son entretien et celui des enfants dont il a la charge est comptée dans les revenus imposables de l'intéressé ;

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d. (abrogé à compter du 30 juin 2000) ;

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\n

e. Pour l'établissement de l'impôt des redevables pensionnés au 31 décembre 1986 dont la pension a fait l'objet d'un premier versement mensuel en 1987, la déclaration porte chaque année sur les arrérages correspondant à la période de douze mois qui suit la période à laquelle se rapportent les arrérages imposables au titre de l'année précédente.

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\n

Pour l'application de cette règle, les arrérages échus en 1987 sont répartis également sur le nombre de mois auxquels ils correspondent, arrondi au nombre entier le plus proche.

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\n

Les dispositions des deux alinéas précédents sont également applicables pour l'établissement de l'impôt des redevables pensionnés au 31 décembre 2003 dont la pension a fait l'objet d'un premier versement mensuel en 2004, les arrérages mentionnés au deuxième alinéa s'entendant des arrérages échus en 2004.

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\n

6. Les rentes viagères constituées à titre onéreux ne sont considérées comme un revenu, pour l'application de l'impôt sur le revenu dû par le crédirentier, que pour une fraction de leur montant. Cette fraction, déterminée d'après l'âge du crédirentier lors de l'entrée en jouissance de la rente, est fixée à :

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\n

- à 70 % si l'intéressé est âgé de moins de 50 ans ;

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\n

- à 50 % s'il est âgé de 50 à 59 ans inclus ;

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\n

- à 40 % s'il est âgé de 60 à 69 ans inclus ;

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\n

- à 30 % s'il est âgé de plus de 69 ans.

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La fraction de rentes viagères définie ci-dessus est imposée dans les mêmes conditions que les revenus énumérés à l'article 124.

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\n

Ces dispositions ne sont pas applicables aux arrérages correspondant aux cotisations ayant fait l'objet de la déduction prévue au I de l'article 163 quatervicies.

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\n

7. Le montant des revenus et charges énumérés ci-après, retenu pour le calcul de l'impôt selon les modalités prévues à l'article 197, est multiplié par 1,25. Ces dispositions s'appliquent :

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\n

1° Aux titulaires de revenus passibles de l'impôt sur le revenu, dans la catégorie des bénéfices industriels et commerciaux ou des bénéfices non commerciaux ou des bénéfices agricoles, réalisés par des contribuables soumis à un régime réel d'imposition qui ne sont pas adhérents d'un centre de gestion ou association agréé défini aux articles 1649 quater C à 1649 quater H, à l'exclusion des membres d'un groupement ou d'une société mentionnés aux articles 8 à 8 quinquies et des conjoints exploitants agricoles de fonds séparés ou associés d'une même société ou groupement adhérant à l'un de ces organismes ;

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\n

2° Aux revenus distribués mentionnés aux c à e de l'article 111, aux bénéfices ou revenus mentionnés à l'article 123 bis et aux revenus distribués mentionnés à l'article 109 résultant d'une rectification des résultats de la société distributrice ;

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\n

3° Aux sommes mentionnées au 2° du II de l'article 156 versées en vertu d'une décision de justice devenue définitive avant le 1er janvier 2006 ;

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\n

4° Aux revenus soumis à l'évaluation forfaitaire définie aux articles 64 et suivants.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006307988", "cible": false, "cidtexte": "JORFTEXT000000813882", "id": "LEGIARTI000006322626", "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.

" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006272766", "@num": "85", "#text": "Loi n°68-1172 du 27 décembre 1968 - art. 85 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@id": "LEGIARTI000006273793", "@num": "107", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 107 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006420620", "@num": "53", "#text": "Loi n°86-1067 du 30 septembre 1986 - art. 53 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000006420623", "@num": "53-1", "#text": "Loi n°86-1067 du 30 septembre 1986 - art. 53-1 (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", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320898", "@num": "96", "#text": "Loi - art. 96 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006322145", "@num": "55", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000454773", "#text": "Décision n°2005-531 DC du 29 décembre 2005, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000454773", "@nortexte": "CSCL0508974S", "@numtexte": "2005-531 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2005-12-29" }, { "@id": "JORFTEXT000000268020", "#text": "Décret2005-1736", "@sens": "cible", 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"JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322647", "@num": "50", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322648", "@num": "51", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322649", "@num": "52", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": 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"LEGIARTI000006322654", "@num": "57", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322655", "@num": "58", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322599", "@num": "6", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322658", "@num": "61", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322660", "@num": "63", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322664", "@num": "67", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 67 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322665", "@num": "68", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 68 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322666", "@num": "69", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 69 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322671", "@num": "74", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 74 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322672", "@num": "75", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": 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décembre 2005 - art. 79 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322601", "@num": "8", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322688", "@num": "90", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322692", "@num": "94", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 94 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", 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"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", 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"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": 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"@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", "@datesignatexte": "2013-06-27" }, { "@id": "LEGITEXT000028389787", "#text": "Décret n°2013-1214\n du 23 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028387207", "@nortexte": "EFIT1328539D", "@numtexte": "2013-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "JORFTEXT000028387207", "#text": "Décret n°2013-1214 du 23 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028387207", "@nortexte": "EFIT1328539D", "@numtexte": "2013-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "LEGITEXT000029132218", "#text": "DÉCRET n°2014-661 du 23 juin 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029130335", "@nortexte": "DEVA1406171D", "@numtexte": "2014-661", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-06-23" }, { "@id": "JORFTEXT000029130335", "#text": "DÉCRET n°2014-661 du 23 juin 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029130335", "@nortexte": "DEVA1406171D", "@numtexte": "2014-661", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-06-23" }, { "@id": "JORFTEXT000030236407", "#text": "DÉCRET n°2015-171 du 13 février 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030236407", "@nortexte": "DEFP1431012D", "@numtexte": "2015-171", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-02-13" }, { "@id": "LEGITEXT000032491799", "#text": "Décret n°2016-543 du 3 mai 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032490228", "@nortexte": "FCPT1532207D", "@numtexte": "2016-543", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-03" }, { "@id": "JORFTEXT000032490228", "#text": "Décret n°2016-543 du 3 mai 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032490228", "@nortexte": "FCPT1532207D", "@numtexte": "2016-543", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-03" }, { "@id": "JORFARTI000032862904", "@num": "1", "#text": "Décision n°2016-553 QPC du 8 juillet 2016 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032862894", "@nortexte": "CSCX1619319S", "@numtexte": "2016-553 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-07-08" }, { "@id": "JORFARTI000032862895", "#text": "Décision n°2016-553 QPC du 8 juillet 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032862894", "@nortexte": "CSCX1619319S", "@numtexte": "2016-553 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-07-08" }, { "@id": "LEGITEXT000033546397", "#text": "Décret n°2016-1684 du 5 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033545244", "@nortexte": "ECFT1628482D", "@numtexte": "2016-1684", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "JORFTEXT000033545244", "#text": "Décret n°2016-1684 du 5 décembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033545244", "@nortexte": "ECFT1628482D", "@numtexte": "2016-1684", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "JORFARTI000036585614", "@num": "1", "#text": "Décision n°2017-689 QPC du 8 février 2018 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036585583", "@nortexte": "CSCX1803812S", "@numtexte": "2017-689 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2018-02-08" }, { "@id": "JORFARTI000036585584", "#text": "Décision n°2017-689 QPC du 8 février 2018 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036585583", "@nortexte": "CSCX1803812S", "@numtexte": "2017-689 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2018-02-08" }, { "@id": "JORFARTI000039384828", "#text": "Décision n°2019-812 QPC du 15 novembre 2019 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000039384827", "@nortexte": "CSCX1932872S", "@numtexte": "2019-812 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2019-11-15" }, { "@id": "LEGITEXT000039639477", "#text": "Décret n°2019-1379 du 18 décembre 2019 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039637161", "@nortexte": "PRMX1931951D", "@numtexte": "2019-1379", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-18" }, { "@id": "JORFTEXT000039637161", "#text": "Décret n°2019-1379 du 18 décembre 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000039637161", "@nortexte": "PRMX1931951D", "@numtexte": "2019-1379", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-18" }, { "@id": "LEGIARTI000043981055", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000044980987", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000043893985", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000046874600", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000048856967", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000048838973", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "JORFARTI000042575027", "#text": "Décision n°2020-868 QPC du 27 novembre 2020 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000042575026", "@nortexte": "CSCX2033055S", "@numtexte": "2020-868 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2020-11-27" }, { "@id": "LEGITEXT000043738111", "#text": "Décret n°2021-861 du 29 juin 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043727814", "@nortexte": "ARMP2117317D", "@numtexte": "2021-861", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-29" }, { "@id": "JORFTEXT000043727814", "#text": "Décret n°2021-861 du 29 juin 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000043727814", "@nortexte": "ARMP2117317D", "@numtexte": "2021-861", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-29" }, { "@id": "JORFARTI000046004323", "@num": "1", "#text": "Décision n°2022-1001 QPC du 1er juillet 2022 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046004314", "@nortexte": "CSCX2219461S", "@numtexte": "2022-1001 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2022-07-01" }, { "@id": "JORFARTI000046004315", "#text": "Décision n°2022-1001 QPC du 1er juillet 2022 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046004314", "@nortexte": "CSCX2219461S", "@numtexte": "2022-1001 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2022-07-01" }, { "@id": "LEGITEXT000047417183", "#text": "Décret n°2023-254 du 5 avril 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047416489", "@nortexte": "ECOT2233346D", "@numtexte": "2023-254", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-05" }, { "@id": "JORFTEXT000047416489", "#text": "Décret n°2023-254 du 5 avril 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047416489", "@nortexte": "ECOT2233346D", "@numtexte": "2023-254", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-05" }, { "@id": "LEGIARTI000006299296", "@num": "313 AR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AR (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297683", "@num": "38 sexdecies GC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies GC (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297922", "@num": "41-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302791", "@num": "150 VG", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 VG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307441", "@num": "151 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312765", "@num": "1668", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1668 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313119", "@num": "1785 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1785 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303158", "@num": "199 ter N", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303449", "@num": "209-0 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209-0 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303533", "@num": "217 quindecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 217 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303565", "@num": "220 P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303689", "@num": "223 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303692", "@num": "223 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303690", "@num": "223 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303691", "@num": "223 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308995", "@num": "235 ter J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303847", "@num": "235 ter K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303884", "@num": "235 ter KD", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter KD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304414", "@num": "283", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 283 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309696", "@num": "302 bis K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309697", "@num": "302 bis K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058491", "@num": "302 bis K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304559", "@num": "302 bis KB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis KB (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302336", "@num": "39 ter C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309980", "@num": "520 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 520 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304968", "@num": "575 E bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 E bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314503", "@num": "69", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 69 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615106", "@num": "265", "#text": "Code des douanes - art. 265 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651522", "@num": "L951-12", "#text": "Code du travail - art. L951-12 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651525", "@num": "L951-13", "#text": "Code du travail - art. L951-13 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651544", "@num": "L952-4", "#text": "Code du travail - art. L952-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306927", "@num": "1647 C", "#text": "Code général des impôts, CGI. - art. 1647 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642111", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315178", "@num": "L102 AA", "#text": "Livre des procédures fiscales - art. L102 AA (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316480", "@num": "R*256-3", "#text": "Livre des procédures fiscales - art. R*256-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316485", "@num": "R*256-4", "#text": "Livre des procédures fiscales - art. R*256-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316493", "@num": "R*256-6", "#text": "Livre des procédures fiscales - art. 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": "LEGIARTI000006322626", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006322626", "liens_entrants": true }

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