{ "article": { "LEGIARTI000006322951": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2006-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006322951", "URL": "article/LEGI/ARTI/00/00/06/32/29/LEGIARTI000006322951.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEMAXXXXXX046AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000273196", "#text": "Loi 2006-1771 2006-12-30 Finances rectificative pour 2006 JORF 31 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006305355", "@num": "751", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 751 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134259", "@fin": "2999-01-01", "#text": "I. - MESURES FISCALES NON RATTACHÉES.", "@debut": "2006-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114844", "@fin": "2999-01-01", "#text": "TITRE III : DISPOSITIONS PERMANENTES", "@debut": "2006-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084674", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2006-12-31" } ] }, "@cid": "JORFTEXT000000273196", "@nor": "ECOX0600190L", "@num": "2006-1771", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 2006-1771 du 30 décembre 2006 de finances rectificative pour 2006", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000273196", "@c_titre_court": "Loi n°2006-1771 du 30 décembre 2006" }, { "@fin": "2999-01-01", "#text": "Loi n° 2006-1771 du 30 décembre 2006 de finances rectificative pour 2006", "@debut": "2006-12-31", "@id_txt": "LEGITEXT000006055129", "@c_titre_court": "Loi n° 2006-1771 du 30 décembre 2006" } ], "@date_publi": "2006-12-31", "@date_signature": "2006-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006322951", "@fin": "2999-01-01", "@num": "46", "@etat": "VIGUEUR", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Paragraphe modificateur
\n
II. - Le I s'applique à compter du 1er janvier 2007.
" } }, "LEGIARTI000006305355": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "751", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-28", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006305355", "URL": "article/LEGI/ARTI/00/00/06/30/53/LEGIARTI000006305355.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0751AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 669, 911", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006322951", "@num": "46", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 46 (V) JORF 31 décembre 2006 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006310891", "@num": "885 G", "#text": "Code général des impôts, CGI. - art. 885 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385009", "@num": "968", "#text": "Code général des impôts, CGI. - art. 968 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197318", "@fin": "2999-01-01", "#text": "1 : Présomptions de propriété", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191746", "@fin": "2999-01-01", "#text": "A : Champ d'application des droits de mutation à titre gratuit", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179724", "@fin": "2999-01-01", "#text": "VI : Mutations à titre gratuit", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162631", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048472794", "@fin": "1979-07-01", "@num": "751", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305354", "@fin": "2007-01-01", "@num": "751", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305355", "@fin": "2007-12-28", "@num": "751", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017923873", "@fin": "2013-06-07", "@num": "751", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027517865", "@fin": "2999-01-01", "@num": "751", "@etat": "VIGUEUR", "@debut": "2013-06-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Est réputé, au point de vue fiscal, faire partie, jusqu'à preuve contraire, de la succession de l'usufruitier, toute valeur mobilière, tout bien meuble ou immeuble appartenant, pour l'usufruit, au défunt et, pour la nue-propriété, à l'un de ses présomptifs héritiers ou descendants d'eux, même exclu par testament ou à ses donataires ou légataires institués, même par testament postérieur, ou à des personnes interposées, à moins qu'il y ait eu donation régulière et que cette donation, si elle n'est pas constatée dans un contrat de mariage, ait été consentie plus de trois mois avant le décès ou qu'il y ait eu démembrement de propriété effectué à titre gratuit, réalisé plus de trois mois avant le décès, constaté par acte authentique et pour lequel la valeur de la nue-propriété a été déterminée selon le barème prévu à l'article 669.
\n
Sont réputées personnes interposées les personnes désignées dans les articles 911, deuxième alinéa, et 1100 du code civil.
\n
Toutefois, si la nue-propriété provient à l'héritier, au donataire, au légataire ou à la personne interposée d'une vente ou d'une donation à lui consentie par le défunt, les droits de mutation acquittés par le nu-propriétaire et dont il est justifié sont imputés sur l'impôt de transmission par décès exigible à raison de l'incorporation des biens dans la succession.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006305355", "cible": false, "cidtexte": "JORFTEXT000000273196", "id": "LEGIARTI000006322951", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000273196": { "TP": { "CONTENU": "

(1) Travaux préparatoires : loi n° 2006-1771.

Assemblée nationale :

Projet de loi n° 3447 ;

Rapport de M. Gilles Carrez, rapporteur général, au nom de la commission des finances, n° 3469 ;

Discussion les 6 à 8 décembre 2006 et adoption le 8 décembre 2006.

Sénat :

Projet de loi, adopté par l'Assemblée nationale, n° 105 (2006-2007) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, n° 115 (2006-2007) ;

Avis de M. Serge Lagauche, au nom de la commission des affaires culturelles, n° 109 (2006-2007) ;

Discussion les 18 et 19 décembre 2006 et adoption le 19 décembre 2006.

Assemblée nationale :

Projet de loi, modifié par le Sénat, n° 3532 ;

Rapport de M. Gilles Carrez, au nom de la commission mixte paritaire, n° 3538 ;

Discussion et adoption le 21 décembre 2006.

Sénat :

Rapport de M. Philippe Marini, au nom de la commission mixte paritaire, n° 141 (2006-2007) ;

Discussion et adoption le 21 décembre 2006.

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"@sens": "cible", "@cidtexte": "JORFTEXT000000821997", "@nortexte": "SANS0721538D", "@numtexte": "2007-648", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-30" }, { "@id": "LEGIARTI000006263469", "@num": "5", "#text": "Décret n°2007-648 du 30 avril 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000821997", "@nortexte": "SANS0721538D", "@numtexte": "2007-648", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-30" }, { "@id": "LEGIARTI000006263470", "@num": "6", "#text": "Décret n°2007-648 du 30 avril 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000821997", "@nortexte": "SANS0721538D", "@numtexte": "2007-648", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-30" }, { "@id": "LEGIARTI000006263471", "@num": "7", "#text": "Décret n°2007-648 du 30 avril 2007 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000821997", "@nortexte": "SANS0721538D", "@numtexte": "2007-648", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-30" }, { "@id": "LEGIARTI000006263472", "@num": "8", "#text": "Décret n°2007-648 du 30 avril 2007 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000821997", "@nortexte": "SANS0721538D", "@numtexte": "2007-648", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-30" }, { "@id": "LEGIARTI000037140333", "@num": "8", "#text": "Décret n°2007-648 du 30 avril 2007 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000821997", "@nortexte": "SANS0721538D", "@numtexte": "2007-648", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-30" }, { "@id": "LEGIARTI000006263473", "@num": "9", "#text": "Décret n°2007-648 du 30 avril 2007 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000821997", "@nortexte": "SANS0721538D", "@numtexte": "2007-648", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-30" }, { "@id": "JORFTEXT000000821997", "#text": "Décret2007-648", "@sens": "cible", "@cidtexte": "JORFTEXT000000821997", "@nortexte": "SANS0721538D", "@numtexte": "2007-648", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-30" }, { "@id": "LEGIARTI000006263855", "@num": "1", "#text": "Décret n°2007-722 du 7 mai 2007 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000276561", "@nortexte": "BUDL0750231D", "@numtexte": "2007-722", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-07" }, { "@id": "JORFTEXT000000276561", "#text": "Décret2007-722", "@sens": "cible", "@cidtexte": "JORFTEXT000000276561", "@nortexte": "BUDL0750231D", "@numtexte": "2007-722", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-07" }, { "@id": "JORFTEXT000000276562", "#text": "Décret2007-726", "@sens": "cible", "@cidtexte": "JORFTEXT000000276562", "@nortexte": "BUDL0752578D", "@numtexte": "2007-726", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-07" }, { "@id": "JORFTEXT000000465682", "#text": "Décret2007-732", "@sens": "cible", "@cidtexte": "JORFTEXT000000465682", "@nortexte": "INTK0753628D", "@numtexte": "2007-732", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-07" }, { "@id": "JORFTEXT000000428026", "#text": "Décret2007-806", "@sens": "cible", "@cidtexte": "JORFTEXT000000428026", "@nortexte": "INTB0750501D", "@numtexte": "2007-806", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "JORFTEXT000000618054", "#text": "Décret2007-824", "@sens": "cible", "@cidtexte": "JORFTEXT000000618054", "@nortexte": "MCCB0751751D", "@numtexte": "2007-824", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "JORFTEXT000000241467", "#text": "Décret2007-856", "@sens": "cible", "@cidtexte": "JORFTEXT000000241467", "@nortexte": "BUDL0751495D", "@numtexte": "2007-856", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-14" }, { "@id": "JORFTEXT000000652479", "#text": "Décret2007-1179", "@sens": "cible", "@cidtexte": "JORFTEXT000000652479", "@nortexte": "ECEL0760226D", "@numtexte": "2007-1179", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-08-03" }, { "@id": "JORFTEXT000000278649", "#text": "LOI2007-1223", "@sens": "cible", "@cidtexte": "JORFTEXT000000278649", "@nortexte": "ECEX0755909L", "@numtexte": "2007-1223", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-08-21" }, { "@id": "JORFTEXT000000277553", "#text": "Décret2007-1359", "@sens": "cible", "@cidtexte": "JORFTEXT000000277553", "@nortexte": "ECEA0754241D", "@numtexte": "2007-1359", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-14" }, { "@id": "JORFTEXT000000618457", "#text": "Décret2007-1415", "@sens": "cible", "@cidtexte": "JORFTEXT000000618457", "@nortexte": "BCFL0757042D", "@numtexte": "2007-1415", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-01" }, { "@id": "JORFTEXT000000618667", "#text": "Décret2007-1528", "@sens": "cible", "@cidtexte": "JORFTEXT000000618667", "@nortexte": "BCFR0764046D", "@numtexte": "2007-1528", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-24" }, { "@id": "JORFTEXT000000283914", "#text": "Décret2007-1579", "@sens": "cible", "@cidtexte": "JORFTEXT000000283914", "@nortexte": "ECEL0759165D", "@numtexte": "2007-1579", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-11-07" }, { "@id": "JORFTEXT000000469151", "#text": "Décret2007-1590", "@sens": "cible", "@cidtexte": "JORFTEXT000000469151", "@nortexte": "BCFD0759936D", "@numtexte": "2007-1590", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-11-08" }, { "@id": "JORFTEXT000000158278", "#text": "Décret2007-1633", "@sens": "cible", "@cidtexte": "JORFTEXT000000158278", "@nortexte": "ECEL0765623D", "@numtexte": "2007-1633", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-11-19" }, { "@id": "JORFTEXT000000706895", "#text": "Décret2007-1661", "@sens": "cible", "@cidtexte": "JORFTEXT000000706895", "@nortexte": "BCFL0752826D", "@numtexte": "2007-1661", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-11-23" }, { "@id": "JORFTEXT000017762334", "#text": "Arrêté du 27 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017762334", "@nortexte": "ECEA0774636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-27" }, { "@id": "JORFTEXT000017881320", "#text": "Arrêté du 9 janvier 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017881320", "@nortexte": "ECEA0774654A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-01-09" }, { "@id": "LEGITEXT000018438946", "#text": "Arrêté du 17 mars 2008 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGITEXT000018438925", "#text": "Arrêté du 17 mars 2008 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437837", "@nortexte": "ECEA0803732A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGITEXT000034132476", "#text": "Arrêté du 17 mars 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGITEXT000034133221", "#text": "Arrêté du 17 mars 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437837", "@nortexte": "ECEA0803732A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "JORFTEXT000018437837", "#text": "Arrêté du 17 mars 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018437837", "@nortexte": "ECEA0803732A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "JORFTEXT000018437858", "#text": "Arrêté du 17 mars 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGITEXT000018832089", "#text": "Décret n°2008-478\n du 21 mai 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018829009", "@nortexte": "DEVA0805712D", "@numtexte": "2008-478", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-21" }, { "@id": "JORFTEXT000018829009", "#text": "Décret n°2008-478 du 21 mai 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018829009", "@nortexte": "DEVA0805712D", "@numtexte": "2008-478", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-21" }, { "@id": "LEGITEXT000019148634", "#text": "Décret n°2008-683\n du 8 juillet 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019147480", "@nortexte": "ECEL0812787D", "@numtexte": "2008-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-07-08" }, { "@id": "JORFTEXT000019147480", "#text": "Décret n°2008-683 du 8 juillet 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019147480", "@nortexte": "ECEL0812787D", "@numtexte": "2008-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-07-08" }, { "@id": "JORFTEXT000019147480", "#text": "Décret n°2008-683 du 8 juillet 2008", "@sens": "source", "@cidtexte": "JORFTEXT000019147480", "@nortexte": "ECEL0812787D", "@numtexte": "2008-683", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-07-08" }, { "@id": "JORFTEXT000019269941", "#text": "Arrêté du 22 juillet 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019269941", "@nortexte": "ECEA0816758A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-22" }, { "@id": "LEGITEXT000019380736", "#text": "Arrêté du 12 juin 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019379059", "@nortexte": "BCFD0808540A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-12" }, { "@id": "JORFTEXT000019379059", "#text": "Arrêté du 12 juin 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019379059", "@nortexte": "BCFD0808540A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-12" }, { "@id": "LEGITEXT000019601975", "#text": "Décret n°2008-1051\n du 10 octobre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019600365", "@nortexte": "ECEA0819895D", "@numtexte": "2008-1051", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-10-10" }, { "@id": "JORFTEXT000019600365", "#text": "Décret n°2008-1051 du 10 octobre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019600365", "@nortexte": "ECEA0819895D", "@numtexte": "2008-1051", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-10-10" }, { "@id": "LEGITEXT000020097891", "#text": "Décret n°2009-42 du 12 janvier 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020088685", "@nortexte": "ECEL0828834D", "@numtexte": "2009-42", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-01-12" }, { "@id": "JORFTEXT000020088685", "#text": "Décret n°2009-42 du 12 janvier 2009", "@sens": "source", "@cidtexte": "JORFTEXT000020088685", "@nortexte": "ECEL0828834D", "@numtexte": "2009-42", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-01-12" }, { "@id": "LEGITEXT000020253170", "#text": "Arrêté du 26 janvier 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020251713", "@nortexte": "BCFD0902724A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-26" }, { "@id": "JORFTEXT000020251713", "#text": "Arrêté du 26 janvier 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020251713", "@nortexte": "BCFD0902724A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-26" }, { "@id": "JORFTEXT000020473861", "#text": "Arrêté du 25 mars 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020473861", "@nortexte": "ECET0904996A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-03-25" }, { "@id": "JORFTEXT000021334621", "#text": "Décret n°2009-1441 du 24 novembre 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021334621", "@nortexte": "ECEL0922120D", "@numtexte": "2009-1441", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-24" }, { "@id": "LEGITEXT000021335918", "#text": "Décret n°2009-1441 du 24 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021334621", "@nortexte": "ECEL0922120D", "@numtexte": "2009-1441", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-24" }, { "@id": "LEGITEXT000021335918", "#text": "Décret n°2009-1441 du 24 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021334621", "@nortexte": "ECEL0922120D", "@numtexte": "2009-1441", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-24" }, { "@id": "LEGITEXT000021448046", "#text": "Décret n°2009-1528\n du 9 décembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021446707", "@nortexte": "ECEL0917025D", "@numtexte": "2009-1528", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-09" }, { "@id": "LEGITEXT000021716827", "#text": "Arrêté du 11 janvier 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021715683", "@nortexte": "BCFD1000975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-01-11" }, { "@id": "JORFTEXT000021715683", "#text": "Arrêté du 11 janvier 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021715683", "@nortexte": "BCFD1000975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-01-11" }, { "@id": "LEGITEXT000022150881", "#text": "Décret n°2010-423\n du 28 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022149490", "@nortexte": "ECEL0907495D", "@numtexte": "2010-423", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-28" }, { "@id": "JORFTEXT000022149490", "#text": "Décret n°2010-423 du 28 avril 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022149490", "@nortexte": "ECEL0907495D", "@numtexte": "2010-423", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-28" }, { "@id": "LEGITEXT000022167843", "#text": "Ordonnance n°2010-420 du 27 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "JORFTEXT000022165701", "#text": "Ordonnance n°2010-420 du 27 avril 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@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": "KALIARTI000022425048", "#text": "Financement de la formation professionnelle tou... - art. (Ab)", "@sens": "cible", "@cidtexte": "KALITEXT000022425044", "@nortexte": "ASET1050463M", "@typelien": "CITATION", "@naturetexte": "Accord", "@datesignatexte": "2009-12-14" }, { "@id": "KALIARTI000022424860", "#text": "Financement de la formation professionnelle tou... - art. (VE)", "@sens": "cible", "@cidtexte": "KALITEXT000022424857", "@nortexte": "ASET1050433M", "@numtexte": "19", "@typelien": "CITATION", "@naturetexte": "Avenant", "@datesignatexte": "2009-12-21" }, { "@id": "JORFARTI000022471109", "@num": "91", "#text": "LOI n° 2010-788 du 12 juillet 2010 - art. 91, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022470434", "@nortexte": "DEVX0822225L", "@numtexte": "2010-788", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-07-12" }, { "@id": "JORFTEXT000024063724", "#text": "Arrêté du 9 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024063724", "@nortexte": "BCRD1113572A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-09" }, { "@id": "LEGITEXT000024111100", "#text": "Arrêté du 24 mai 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024110058", "@nortexte": "EFII1112337A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-24" }, { "@id": "JORFTEXT000024110058", "#text": "Arrêté du 24 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024110058", "@nortexte": "EFII1112337A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-24" }, { "@id": "JORFARTI000024409651", "#text": "Décision n°2011-226 L du 28 juillet 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024409650", "@nortexte": "CSCS1121260S", "@numtexte": "2011-226 L", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-07-28" }, { "@id": "JORFTEXT000025400331", "#text": "Décret n°2012-264 du 22 février 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025400331", "@nortexte": "EFIR1109328D", "@numtexte": "2012-264", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-22" }, { "@id": "LEGITEXT000025402863", "#text": "Décret n°2012-264 du 22 février 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025400331", "@nortexte": "EFIR1109328D", "@numtexte": "2012-264", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-22" }, { "@id": "JORFTEXT000025455140", "#text": "Arrêté du 1er mars 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025455140", "@nortexte": "EFIT1135034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-03-01" }, { "@id": "LEGITEXT000027398954", "#text": "Arrêté du 25 avril 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027397228", "@nortexte": "BUDD1311019A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-25" }, { "@id": "JORFTEXT000027397228", "#text": "Arrêté du 25 avril 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027397228", "@nortexte": "BUDD1311019A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-25" }, { "@id": "LEGITEXT000030709345", "#text": "Arrêté du 22 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027806288", "@nortexte": "BUDD1319706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-22" }, { "@id": "JORFTEXT000027806288", "#text": "Arrêté du 22 juillet 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027806288", "@nortexte": "BUDD1319706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-22" }, { "@id": "LEGITEXT000029184298", "#text": "DÉCRET n°2014-758 du 2 juillet 2014 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000029181847", "@nortexte": "ETLR1410515D", "@numtexte": "2014-758", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-07-02" }, { "@id": "JORFTEXT000029181847", "#text": "DÉCRET n°2014-758 du 2 juillet 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029181847", "@nortexte": "ETLR1410515D", "@numtexte": "2014-758", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-07-02" }, { "@id": "LEGITEXT000042985056", "#text": "Décret n°2014-758 du 2 juillet 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029181847", "@nortexte": "ETLR1410515D", "@numtexte": "2014-758", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-07-02" }, { "@id": "LEGITEXT000029927499", "#text": "DÉCRET n°2014-1536 du 18 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029924944", "@nortexte": "FCPD1406866D", "@numtexte": "2014-1536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-18" }, { "@id": "JORFTEXT000029924944", "#text": "DÉCRET n°2014-1536 du 18 décembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029924944", "@nortexte": "FCPD1406866D", "@numtexte": "2014-1536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-18" }, { "@id": "LEGITEXT000030553240", "#text": "ARRÊTÉ du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030551194", "@nortexte": "FCPD1505723A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-17" }, { "@id": "JORFTEXT000030551194", "#text": "ARRÊTÉ du 17 avril 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030551194", "@nortexte": "FCPD1505723A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000030708601", "#text": "ARRÊTÉ du 22 mai 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030707381", "@nortexte": "FCPD1508212A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-05-22" }, { "@id": "LEGITEXT000030709370", "#text": "ARRÊTÉ du 22 mai 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030707389", "@nortexte": "FCPD1508215A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-05-22" }, { "@id": "JORFTEXT000030707381", "#text": "ARRÊTÉ du 22 mai 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030707381", "@nortexte": "FCPD1508212A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-05-22" }, { "@id": "JORFTEXT000030707389", "#text": "ARRÊTÉ du 22 mai 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030707389", "@nortexte": "FCPD1508215A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-05-22" }, { "@id": "JORFARTI000030785541", "@num": "1", "#text": "DÉCISION n°2015-474 QPC du 26 juin 2015 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030785523", "@nortexte": "CSCX1515371S", "@numtexte": "2015-474 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2015-06-26" }, { "@id": "JORFARTI000030785524", "#text": "DÉCISION n°2015-474 QPC du 26 juin 2015 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030785523", "@nortexte": "CSCX1515371S", "@numtexte": "2015-474 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2015-06-26" }, { "@id": "LEGITEXT000031404468", "#text": "DÉCRET n°2015-1391 du 30 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031402458", "@nortexte": "ETLR1514306D", "@numtexte": "2015-1391", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-30" }, { "@id": "JORFTEXT000031402458", "#text": "DÉCRET n°2015-1391 du 30 octobre 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031402458", "@nortexte": "ETLR1514306D", "@numtexte": "2015-1391", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-30" }, { "@id": "LEGITEXT000032745218", "#text": "Arrêté du 30 mai 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032743371", "@nortexte": "FCPD1616732A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-30" }, { "@id": "JORFTEXT000032743371", "#text": "Arrêté du 30 mai 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032743371", "@nortexte": "FCPD1616732A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-30" }, { "@id": "LEGITEXT000034130389", "#text": "Arrêté du 23 janvier 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034128433", "@nortexte": "ECFI1700916A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-23" }, { "@id": "JORFTEXT000034128433", "#text": "Arrêté du 23 janvier 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034128433", "@nortexte": "ECFI1700916A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-23" }, { "@id": "JORFARTI000034165865", "@num": "1", "#text": "Décision n°2016-615 QPC du 9 mars 2017 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034165848", "@nortexte": "CSCX1707923S", "@numtexte": "2016-615 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-03-09" }, { "@id": "JORFARTI000034165868", "@num": "2", "#text": "Décision n°2016-615 QPC du 9 mars 2017 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034165848", "@nortexte": "CSCX1707923S", "@numtexte": "2016-615 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-03-09" }, { "@id": "JORFARTI000034165849", "#text": "Décision n°2016-615 QPC du 9 mars 2017 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034165848", "@nortexte": "CSCX1707923S", "@numtexte": "2016-615 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-03-09" }, { "@id": "JORFTEXT000034449862", "#text": "Arrêté du 20 avril 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034449862", "@nortexte": "ECFA1711480A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-20" }, { "@id": "LEGITEXT000034506876", "#text": "Décret n°2017-648 du 26 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034503194", "@nortexte": "ARCR1704814D", "@numtexte": "2017-648", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-26" }, { "@id": "JORFTEXT000034503194", "#text": "Décret n°2017-648 du 26 avril 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034503194", "@nortexte": "ARCR1704814D", "@numtexte": "2017-648", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-26" }, { "@id": "LEGITEXT000036232604", "#text": "Arrêté du 24 novembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036231002", "@nortexte": "CPAD1734323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-24" }, { "@id": "JORFTEXT000036231002", "#text": "Arrêté du 24 novembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036231002", "@nortexte": "CPAD1734323A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-24" }, { "@id": "LEGITEXT000036705992", "#text": "Arrêté du 7 mars 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036705027", "@nortexte": "CPAD1806602A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-07" }, { "@id": "JORFTEXT000036705027", "#text": "Arrêté du 7 mars 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036705027", "@nortexte": "CPAD1806602A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-07" }, { "@id": "LEGITEXT000037135724", "#text": "Décret n°2018-551 du 29 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037131276", "@nortexte": "TERR1814860D", "@numtexte": "2018-551", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-29" }, { "@id": "JORFTEXT000037131276", "#text": "Décret n°2018-551 du 29 juin 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037131276", "@nortexte": "TERR1814860D", "@numtexte": "2018-551", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-29" }, { "@id": "LEGITEXT000037259158", "#text": "Arrêté du 23 juillet 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037257258", "@nortexte": "CPAD1820806A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-23" }, { "@id": "JORFTEXT000037257258", "#text": "Arrêté du 23 juillet 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037257258", "@nortexte": "CPAD1820806A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-23" }, { "@id": "JORFARTI000037640206", "@num": "1", "#text": "Décision n°2018-746 QPC du 23 novembre 2018 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037640189", "@nortexte": "CSCX1832093S", "@numtexte": "2018-746 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2018-11-23" }, { "@id": "JORFARTI000037640190", "#text": "Décision n°2018-746 QPC du 23 novembre 2018 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037640189", "@nortexte": "CSCX1832093S", "@numtexte": "2018-746 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2018-11-23" }, { "@id": "LEGITEXT000038676963", "#text": "Arrêté du 12 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038669358", "@nortexte": "CPAD1917180A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-12" }, { "@id": "JORFTEXT000038669358", "#text": "Arrêté du 12 juin 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038669358", "@nortexte": "CPAD1917180A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-12" }, { "@id": "LEGITEXT000039502515", "#text": "Décret n°2019-1347 du 11 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039494527", "@nortexte": "TERV1919597D", "@numtexte": "2019-1347", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-11" }, { "@id": "JORFTEXT000039494527", "#text": "Décret n°2019-1347 du 11 décembre 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000039494527", "@nortexte": "TERV1919597D", "@numtexte": "2019-1347", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-11" }, { "@id": "LEGITEXT000041621261", "#text": "Arrêté du 19 février 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041617502", "@nortexte": "CPAD1936046A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-19" }, { "@id": "JORFTEXT000041617502", "#text": "Arrêté du 19 février 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000041617502", "@nortexte": "CPAD1936046A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-19" }, { "@id": "LEGITEXT000042954816", "#text": "Décret n°2020-1790 du 30 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042840540", "@nortexte": "TERB2030619D", "@numtexte": "2020-1790", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-30" }, { "@id": "JORFTEXT000042840540", "#text": "Décret n°2020-1790 du 30 décembre 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000042840540", "@nortexte": "TERB2030619D", "@numtexte": "2020-1790", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-30" }, { "@id": "LEGITEXT000043016482", "#text": "Décret n°2021-39 du 19 janvier 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043015132", "@nortexte": "TERV1919436D", "@numtexte": "2021-39", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-19" }, { "@id": "JORFTEXT000043015132", "#text": "Décret n°2021-39 du 19 janvier 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000043015132", "@nortexte": "TERV1919436D", "@numtexte": "2021-39", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-19" }, { "@id": "LEGITEXT000043932563", "#text": "Arrêté du 28 juillet 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043931382", "@nortexte": "CCPD2111955A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-28" }, { "@id": "JORFTEXT000043931382", "#text": "Arrêté du 28 juillet 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000043931382", "@nortexte": "CCPD2111955A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-28" }, { "@id": "LEGITEXT000044084001", "#text": "Décret n°2021-1210 du 20 septembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044082986", "@nortexte": "CCPB2108147D", "@numtexte": "2021-1210", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-20" }, { "@id": "JORFTEXT000044082986", "#text": "Décret n°2021-1210 du 20 septembre 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000044082986", "@nortexte": "CCPB2108147D", "@numtexte": "2021-1210", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-20" }, { "@id": "LEGITEXT000045162933", "#text": "Décret n°2022-167 du 11 février 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045160913", "@nortexte": "TERB2131815D", "@numtexte": "2022-167", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-11" }, { "@id": "JORFTEXT000045160913", "#text": "Décret n°2022-167 du 11 février 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045160913", "@nortexte": "TERB2131815D", "@numtexte": "2022-167", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-11" }, { "@id": "LEGITEXT000046008358", "#text": "Décret n°2022-968 du 30 juin 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046003627", "@nortexte": "TREB2204322D", "@numtexte": "2022-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-30" }, { "@id": "JORFTEXT000046003627", "#text": "Décret n°2022-968 du 30 juin 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046003627", "@nortexte": "TREB2204322D", "@numtexte": "2022-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-30" }, { "@id": "LEGITEXT000046434104", "#text": "Arrêté du 23 août 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046431006", "@nortexte": "PRMM2224012A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-23" }, { "@id": "LEGITEXT000049827290", "#text": "Arrêté du 23 août 2022 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000046431006", "@nortexte": "PRMM2224012A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-23" }, { "@id": "JORFTEXT000046431006", "#text": "Arrêté du 23 août 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046431006", "@nortexte": "PRMM2224012A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-23" }, { "@id": "JORFTEXT000046791956", "#text": "Arrêté du 9 décembre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046791956", "@nortexte": "PRMM2234569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-09" }, { "@id": "LEGITEXT000048701566", "#text": "Décret n°2023-1286 du 26 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048679603", "@nortexte": "TREB2325013D", "@numtexte": "2023-1286", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-26" }, { "@id": "JORFTEXT000048679603", "#text": "Décret n°2023-1286 du 26 décembre 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000048679603", "@nortexte": "TREB2325013D", "@numtexte": "2023-1286", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-26" }, { "@id": "JORFTEXT000048706155", "#text": "Arrêté du 5 décembre 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000048706155", "@nortexte": "PRMM2331558A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-05" }, { "@id": "JORFTEXT000050654292", "#text": "Arrêté du 18 novembre 2024", "@sens": "cible", "@cidtexte": "JORFTEXT000050654292", "@nortexte": "PTDM2429499A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-18" }, { "@id": "LEGIARTI000006293702", "@num": "31 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 31 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293704", "@num": "31 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 31 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293706", "@num": "31 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 31 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293707", "@num": "31 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 31 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293710", "@num": "31 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 31 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298712", "@num": "87 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 87 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298713", "@num": "87 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 87 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305994", "@num": "1383 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1383 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306188", "@num": "1466 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1466 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306721", "@num": "1609 quatervicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306679", "@num": "1609 terdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306699", "@num": "1609 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311876", "@num": "1636 B octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312049", "@num": "1636 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308700", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308795", "@num": "223 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 nonies (V)", "@sens": "cible", "@cidtexte": 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JO. du 20-01-2007 p.1201" }, "VISAS": { "CONTENU": "

\n
L'Assemblée nationale et le Sénat ont adopté,
Le Président de la République promulgue la loi dont la teneur suit :

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

Fait à Paris, le 30 décembre 2006.

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": "JORFTEXT000000273196", "cible": true, "cidtexte": "JORFTEXT000000273196", "id": "LEGIARTI000006322951", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006322951", "liens_entrants": true }

Article 46 AUTONOME VIGUEUR, en vigueur depuis le 31/12/2006 (Loi n° 2006-1771 du 30 décembre 2006 de finances rectificative pour 2006)