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I. - Paragraphe modificateur
\n
II. - Le I s'applique à compter de l'imposition des revenus de 2006.
" } }, "LEGIARTI000006307926": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "156", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-04-03", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307926", "URL": "article/LEGI/ARTI/00/00/06/30/79/LEGIARTI000006307926.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0156AAXXXXXA7" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317002", "@num": "4", "#text": "Loi n° 76-1234 du 29 décembre 1976 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699569", "@numtexte": "76-1234", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006321912", "@num": "22", "#text": "Loi - art. 22 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "JORFTEXT000000634802", "#text": "Loi 2005-1719 2005-12-30 art. 76 XI J, XV 1 JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322495", "@num": "76", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 76 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322736", "@num": "2", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 2 (V) JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000006322936", "@num": "32", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 32 (V) JORF 31 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006322976", "@num": "68", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 68 (V) JORF 31 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006322978", "@num": "70", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 70 (V) JORF 31 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000019591778", "@num": "1", "#text": "Décret n°2008-1024 du 7 octobre 2008 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000019591417", "@nortexte": "MTSS0813727D", "@numtexte": "2008-1024", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-10-07" }, { "@id": "LEGIARTI000020000201", "@num": "84", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 84 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000020538177", "@num": "1", "#text": "LOI n°2009-431\n du 20 avril 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020537365", "@nortexte": "BCFX0904813L", "@numtexte": "2009-431", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-04-20" }, { "@id": "LEGIARTI000049383928", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. 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art. 239 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220279", "@num": "244 quater J", "#text": "Code général des impôts, CGI. - art. 244 quater J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658310", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826350", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597401", "@num": "31", "#text": "Code général des impôts, CGI. - art. 31 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031753298", "@num": "31-0 bis", "#text": "Code général des impôts, CGI. - art. 31-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847610", "@num": "32", "#text": "Code général des impôts, CGI. - art. 32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046197457", "@num": "6", "#text": "Code général des impôts, CGI. - art. 6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017898955", "@num": "75 A", "#text": "Code général des impôts, CGI. - art. 75 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805310", "@num": "885 V bis", "#text": "Code général des impôts, CGI. - art. 885 V bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993664", "@num": "979", "#text": "Code général des impôts, CGI. - art. 979 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295229", "@num": "91 quinquies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047480561", "@num": "41 DO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296739", "@num": "43", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100817", "@num": "46-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047236613", "@num": "R732-6", "#text": "Code rural et de la pêche maritime - art. R732-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191588", "@fin": "2999-01-01", "#text": "I : Revenu imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179574", "@fin": "2999-01-01", "#text": "2e Sous-section : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": 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"@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033809215", "@fin": "2017-05-05", "@num": "156", "@etat": "MODIFIE", "@debut": "2016-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000031782092", "@fin": "2016-12-31", "@num": "156", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034597182", "@fin": "2018-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033844126", "@fin": "2018-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392429", "@fin": "2018-06-23", "@num": "156", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037099849", "@fin": "2018-11-25", "@num": "156", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037671023", "@fin": "2019-06-08", "@num": "156", "@etat": "MODIFIE", "@debut": "2018-11-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687665", "@fin": "2020-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990984", "@fin": "2020-07-25", "@num": "156", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042158976", "@fin": "2020-12-31", "@num": "156", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907584", "@fin": "2021-06-06", "@num": "156", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043615537", "@fin": "2021-06-12", "@num": "156", "@etat": "MODIFIE", "@debut": "2021-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662638", "@fin": "2022-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044991810", "@fin": "2022-05-07", "@num": "156", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765665", "@fin": "2022-12-03", "@num": "156", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046673952", "@fin": "2023-06-03", "@num": "156", "@etat": "MODIFIE", "@debut": "2022-12-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622626", "@fin": "2024-06-02", "@num": "156", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049641842", "@fin": "2024-08-08", "@num": "156", "@etat": "MODIFIE", "@debut": "2024-06-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050079659", "@fin": "2999-01-01", "@num": "156", "@etat": "VIGUEUR", "@debut": "2024-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'impôt sur le revenu est établi d'après le montant total du revenu net annuel dont dispose chaque foyer fiscal. Ce revenu net est déterminé eu égard aux propriétés et aux capitaux que possèdent les membres du foyer fiscal désignés aux 1 et 3 de l'article 6, aux professions qu'ils exercent, aux traitements, salaires, pensions et rentes viagères dont ils jouissent ainsi qu'aux bénéfices de toutes opérations lucratives auxquelles ils se livrent, sous déduction :
\n
\n
I. du déficit constaté pour une année dans une catégorie de revenus ; si le revenu global n'est pas suffisant pour que l'imputation puisse être intégralement opérée, l'excédent du déficit est reporté successivement sur le revenu global des années suivantes jusqu'à la sixième année inclusivement.
\n
Toutefois, n'est pas autorisée l'imputation :
\n
1° des déficits provenant d'exploitations agricoles lorsque le total des revenus nets d'autres sources excède 100 000 euros ; ces déficits peuvent cependant être admis en déduction des bénéfices de même nature des années suivantes jusqu'à la sixième inclusivement.
\n
Le montant mentionné au premier alinéa du 1° est révisé chaque année selon les mêmes modalités que la limite supérieure de la première tranche du barème de l'impôt sur le revenu.
\n
1° bis des déficits provenant, directement ou indirectement, des activités relevant des bénéfices industriels ou commerciaux lorsque ces activités ne comportent pas la participation personnelle, continue et directe de l'un des membres du foyer fiscal à l'accomplissement des actes nécessaires à l'activité. Il en est ainsi, notamment, lorsque la gestion de l'activité est confiée en droit ou en fait à une personne qui n'est pas un membre du foyer fiscal par l'effet d'un mandat, d'un contrat de travail ou de toute autre convention. Les déficits non déductibles pour ces motifs peuvent cependant être imputés sur les bénéfices tirés d'activités de même nature exercées dans les mêmes conditions, durant la même année ou les six années suivantes. Ces modalités d'imputation sont applicables aux déficits réalisés par des personnes autres que les loueurs professionnels au sens du VII de l'article 151 septies, louant directement ou indirectement des locaux d'habitation meublés ou destinés à être meublés.
\n
Toutefois, lorsque l'un des membres du foyer fiscal fait l'objet d'une procédure de liquidation judiciaire prévue par le titre IV du livre VI du code de commerce à raison de l'activité génératrice des déficits mentionnés au premier alinéa, les dispositions du premier alinéa du I sont applicables au montant de ces déficits restant à reporter à la date d'ouverture de la procédure, à la condition que les éléments d'actif affectés à cette activité cessent définitivement d'appartenir, directement ou indirectement, à l'un des membres du foyer fiscal.
\n
Les dispositions du premier alinéa s'appliquent pour la détermination du revenu imposable au titre des années 1996 et suivantes aux déficits réalisés par les membres des copropriétés mentionnées à l'article 8 quinquies ainsi que par les personnes mentionnées à la dernière phrase du premier alinéa. Dans les autres cas, elles sont applicables au déficit ou à la fraction du déficit provenant d'activités créées, reprises, étendues ou adjointes à compter du 1er janvier 1996. Cette fraction est déterminée au moyen d'une comptabilité séparée retraçant les opérations propres à ces extensions ou adjonctions et qui donne lieu à la production des documents prévus à l'article 53 A ; à défaut, les modalités d'imputation prévues au premier alinéa s'appliquent à l'ensemble du déficit des activités.
\n
Les dispositions du premier alinéa s'appliquent également à la fraction du déficit des activités créées ou reprises avant le 1er janvier 1996 provenant des investissements réalisés à compter de cette date. Cette fraction est déterminée selon le rapport existant entre la somme des valeurs nettes comptables de ces investissements et la somme des valeurs nettes comptables de l'ensemble des éléments de l'actif immobilisé, y compris ces investissements. Les biens loués ou affectés à l'activité par l'effet de toute autre convention sont assimilés à des investissements pour l'application de ces dispositions.
\n
Les dispositions du premier alinéa ne sont pas applicables au déficit ou à la fraction de déficit provenant de l'exploitation :
\n
a. d'immeubles ayant fait l'objet avant le 1er janvier 1996 d'une déclaration d'ouverture de chantier prévue à l'article R. 421-40 du code de l'urbanisme et acquis par le contribuable, directement ou indirectement, dans les cinq ans de cette déclaration, lorsque les biens ou droits ainsi acquis n'ont pas été détenus directement ou indirectement par une personne physique ;
\n
b. de biens meubles corporels acquis à l'état neuf, non encore livrés au 1er janvier 1996 et ayant donné lieu avant cette date à une commande accompagnée du versement d'acomptes au moins égaux à 50 % de leur prix ;
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2° Des déficits provenant d'activités non commerciales au sens de l'article 92, autres que ceux qui proviennent de l'exercice d'une profession libérale ou des charges et offices dont les titulaires n'ont pas la qualité de commerçants ; ces déficits peuvent cependant être imputés sur les bénéfices tirés d'activités semblables durant la même année ou les six années suivantes ;
\n
3° Des déficits fonciers, lesquels s'imputent exclusivement sur les revenus fonciers des dix années suivantes ; cette disposition n'est pas applicable aux propriétaires de monuments classés monuments historiques, inscrits à l'inventaire supplémentaire ou ayant fait l'objet d'un agrément ministériel ou ayant reçu le label délivré par la \"Fondation du patrimoine\" en application de l'article L. 143-2 du code du patrimoine si ce label a été accordé sur avis favorable du service départemental de l'architecture et du patrimoine ni aux nus-propriétaires pour le déficit foncier qui résulte des travaux qu'ils payent en application des dispositions de l'article 605 du code civil, lorsque le démembrement de propriété d'un immeuble bâti résulte de succession ou de donation entre vifs, effectuée sans charge ni condition et consentie entre parents jusqu'au quatrième degré inclusivement.
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Cette disposition n'est pas non plus applicable aux déficits provenant de dépenses inhérentes au maintien et à la protection du patrimoine naturel autres que les intérêts d'emprunt, ayant reçu un avis favorable du service de l'Etat compétent en matière d'environnement et effectuées sur des espaces naturels mentionnés aux articles L. 331-2, L. 332-2, L. 341-2, L. 411-1, L. 411-2 ou L. 414-1 du code de l'environnement ou des espaces mentionnés à l'article L. 146-6 du code de l'urbanisme, qui bénéficient du label délivré par la \"Fondation du patrimoine\" en application de l'article L. 143-2 du code du patrimoine. Ce label prévoit les conditions de l'accès au public des espaces concernés, sauf exception justifiée par la fragilité du milieu naturel.
\n
Cette disposition n'est pas non plus applicable aux déficits provenant de dépenses autres que les intérêts d'emprunt effectuées sur des locaux d'habitation ou destinés originellement à l'habitation et réaffectés à cet usage par leurs propriétaires et à leur initiative, ou à celle d'une collectivité publique ou d'un organisme chargé par elle de l'opération et répondant à des conditions fixées par décret, en vue de la restauration complète d'un immeuble bâti en application des articles L. 313-1 à L. 313-3 du code de l'urbanisme et payées à compter de la date de publication du plan de sauvegarde et de mise en valeur. Il en est de même, lorsque les travaux de restauration ont été déclarés d'utilité publique en application de l'article L. 313-4-1 du code de l'urbanisme, des déficits provenant des mêmes dépenses effectuées sur un immeuble situé dans un secteur sauvegardé, dès sa création dans les conditions prévues à l'article L. 313-1 du même code, ou dans une zone de protection du patrimoine architectural, urbain et paysager créée en application de l'article 70 de la loi n° 83-8 du 7 janvier 1983 modifiée relative à la répartition de compétences entre les communes, les départements, les régions et l'Etat. Les propriétaires prennent l'engagement de les louer nus, à usage de résidence principale du locataire, pendant une durée de six ans. La location doit prendre effet dans les douze mois qui suivent la date d'achèvement des travaux de restauration.
\n
Ce dispositif s'applique dans les mêmes conditions lorsque les locaux d'habitation sont la propriété d'une société non soumise à l'impôt sur les sociétés si les associés conservent les titres pendant six ans.
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Le revenu global de l'année au cours de laquelle l'engagement ou les conditions de la location ne sont pas respectés est majoré du montant des déficits indûment imputés. Ces déficits constituent une insuffisance de déclaration pour l'application de la dispense de l'intérêt de retard mentionnée au 4° du II de l'article 1727.
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L'imputation exclusive sur les revenus fonciers n'est pas non plus applicable aux déficits fonciers résultant de dépenses autres que les intérêts d'emprunt. L'imputation est limitée à 10 700 euros. La fraction du déficit supérieure à 10 700 euros et la fraction du déficit non imputable résultant des intérêts d'emprunt sont déduites dans les conditions prévues au premier alinéa.
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La limite mentionnée au cinquième alinéa est portée à 15 300 euros pour les contribuables qui constatent un déficit foncier sur un logement pour lequel est pratiquée la déduction prévue au f du 1° du I de l'article 31.
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Lorsque le propriétaire cesse de louer un immeuble ou lorsque le propriétaire de titres d'une société non soumise à l'impôt sur les sociétés les vend, le revenu foncier et le revenu global des trois années qui précèdent celle au cours de laquelle intervient cet événement sont, nonobstant toute disposition contraire, reconstitués selon les modalités prévues au premier alinéa du présent 3°. Cette disposition ne s'applique pas en cas d'invalidité correspondant au classement dans la deuxième ou la troisième des catégories prévues à l'article L. 341-4 du code de la sécurité sociale, de licenciement ou de décès du contribuable ou de l'un des époux soumis à une imposition commune.
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Un contribuable ne peut pour un même logement ou une même souscription de titres pratiquer les réductions d'impôt mentionnées aux articles 199 undecies ou 199 undecies A et imputer un déficit foncier sur le revenu global.
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4° (abrogé à compter de l'imposition des revenus de 1996) ;
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5° Des pertes résultant d'opérations mentionnées aux articles 150 ter, 150 octies, 150 nonies et 150 decies, lorsque l'option prévue au 8° du I de l'article 35 n'a pas été exercée ; ces pertes sont imputables exclusivement sur les profits de même nature réalisés au cours de la même année ou des six années suivantes ;
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6° Des pertes résultant d'opérations réalisées à l'étranger sur un marché à terme d'instruments financiers ou d'options négociables ou sur des bons d'option ; ces pertes sont imputables exclusivement sur les profits de même nature réalisés dans les mêmes conditions au cours de la même année ou des six années suivantes.
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Ces dispositions s'appliquent aux pertes résultant d'opérations à terme sur marchandises réalisées à l'étranger.
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7° Abrogé
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8° Des déficits constatés dans la catégorie des revenus des capitaux mobiliers ; ces déficits peuvent cependant être imputés sur les revenus de même nature des six années suivantes.
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I bis. Du déficit correspondant aux frais exposés par un inventeur pour prendre un brevet ou en assurer la maintenance lorsqu'il ne perçoit pas de produits imposables ou perçoit des produits inférieurs à ces frais. Ce déficit est déductible du revenu global de l'année de prise du brevet et des neuf années suivantes ;
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\n
II. Des charges ci-après lorsqu'elles n'entrent pas en compte pour l'évaluation des revenus des différentes catégories :
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1° Intérêts des emprunts contractés antérieurement au 1er novembre 1959 pour faire un apport en capital à une entreprise industrielle ou commerciale ou à une exploitation agricole ; intérêts des emprunts qui sont ou qui seront contractés, au titre des dispositions relatives aux prêts de réinstallation ou de reconversion, par les Français rapatriés ou rentrant de l'étranger ou des Etats ayant accédé à l'indépendance ;
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1° bis (sans objet).
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1° ter. Dans les conditions fixées par décret, les charges foncières afférentes aux immeubles classés monuments historiques ou inscrits à l'inventaire supplémentaire, ainsi qu'aux immeubles faisant partie du patrimoine national en raison de leur caractère historique ou artistique particulier et qui auront été agréés à cet effet par le ministre chargé du budget, ou en raison du label délivré par la \"Fondation du patrimoine\" en application de l'article L. 143-2 du code du patrimoine si ce label a été accordé sur avis favorable du service départemental de l'architecture et du patrimoine ;
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1° quater (sans objet).
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2° Arrérages de rentes payés par lui à titre obligatoire et gratuit constituées avant le 2 novembre 1959 ; pensions alimentaires répondant aux conditions fixées par les articles 205 à 211, 367 et 767 du code civil à l'exception de celles versées aux ascendants quand il est fait application des dispositions prévues aux 1 et 2 de l'article 199 sexdecies ; versements de sommes d'argent mentionnés à l'article 275 du code civil lorsqu'ils sont effectués sur une période supérieure à douze mois à compter de la date à laquelle le jugement de divorce, que celui-ci résulte ou non d'une demande conjointe, est passé en force de chose jugée et les rentes versées en application des articles 276, 278 ou 279-1 du même code en cas de séparation de corps ou de divorce, ou en cas d'instance en séparation de corps ou en divorce et lorsque le conjoint fait l'objet d'une imposition séparée, les pensions alimentaires versées en vertu d'une décision de justice et en cas de révision amiable de ces pensions, le montant effectivement versé dans les conditions fixées par les articles 208 et 371-2 du code civil ; contribution aux charges du mariage définie à l'article 214 du code civil, lorsque son versement résulte d'une décision de justice et à condition que les époux fassent l'objet d'une imposition séparée ; dans la limite de 2 700 euros et, dans les conditions fixées par un décret en Conseil d'Etat, les versements destinés à constituer le capital de la rente prévue à l'article 373-2-3 du code civil.
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Le contribuable ne peut opérer aucune déduction pour ses descendants mineurs lorsqu'ils sont pris en compte pour la détermination de son quotient familial.
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La déduction est limitée, par enfant majeur, au montant fixé pour l'abattement prévu par l'article 196 B. Lorsque l'enfant est marié, cette limite est doublée au profit du parent qui justifie qu'il participe seul à l'entretien du ménage.
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Un contribuable ne peut, au titre d'une même année et pour un même enfant, bénéficier à la fois de la déduction d'une pension alimentaire et du rattachement. L'année où l'enfant atteint sa majorité, le contribuable ne peut à la fois déduire une pension pour cet enfant et le considérer à charge pour le calcul de l'impôt ;
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2° bis (Abrogé) ;
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2° ter. Avantages en nature consentis en l'absence d'obligation alimentaire résultant des articles 205 à 211 du code civil à des personnes agées de plus de 75 ans vivant sous le toit du contribuable et dont le revenu imposable n'excède pas le plafond de ressources fixé pour l'octroi de l'allocation supplémentaire mentionnée à l'article L815-2 ou à l'article L815-3 du code de la sécurité sociale. La déduction opérée par le contribuable ne peut excéder, par bénéficiaire, la somme de 3 162 euros.
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Le montant de la déduction mentionnée à l'alinéa précédent est relevé 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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3° (Abrogé) ;
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4° Versements effectués à titre de cotisations de sécurité sociale, à l'exception de ceux effectués pour les gens de maison ;
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5° Versements effectués en vue de la retraite mutualiste du combattant visée à l'article L. 222-2 du code de la mutualité ;
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6° (Abrogé) ;
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7° a et b (sans objet).
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c. (Abrogé) ;
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d. (sans objet).
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8° (Abrogé) ;
\n
9° ....
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9° bis et 9° ter (Abrogés) ;
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10° Les cotisations mentionnées à l'article L. 612-2 du code de la sécurité sociale. En ce qui concerne les cotisations instituées par application de l'article L. 612-13 du même code, un décret fixe, le cas échéant, dans quelle proportion elles sont admises en déduction ;
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11° Les primes ou cotisations des contrats d'assurances conclus en application des articles L. 752-1 à L. 752-21 du code rural relatifs à l'assurance obligatoire contre les accidents de la vie privée, les accidents du travail et les maladies professionnelles des non salariés des professions agricoles ;
\n
12° (sans objet).
\n
13° Les cotisations versées par les chefs d'exploitation ou d'entreprise agricole au titre des contrats d'assurance de groupe mentionnés au I de l'article 55 de la loi n° 97-1051 du 18 novembre 1997 d'orientation sur la pêche maritime et les cultures marines, dans les limites prévues par l'article 154 bis-0 A.
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(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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"2006-12-30" }, { "@id": "LEGIARTI000006322984", "@num": "76", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006322985", "@num": "77", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006322987", "@num": "79", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 79 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006322909", "@num": "8", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006322989", "@num": "81", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006322990", "@num": "82", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006322991", "@num": "83", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006322992", "@num": "84", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 84 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006322994", "@num": "86", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 86 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006322995", "@num": "87", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 87 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006322996", "@num": "88", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 88 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006322910", "@num": "9", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006322999", "@num": "91", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 91 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006323001", "@num": "93", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 93 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006323004", "@num": "96", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 96 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006323007", "@num": "97", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 97 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006323009", "@num": "99", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "JORFTEXT000000462943", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000462943", "@nortexte": "BUDF0600068A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-01-01" }, { "@id": "JORFTEXT000000462940", "#text": "Décret2007-2", "@sens": "cible", "@cidtexte": "JORFTEXT000000462940", "@nortexte": "BUDF0600069D", "@numtexte": "2007-2", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-01-01" }, { "@id": "JORFTEXT000000270676", "#text": "Décret2007-3", "@sens": "cible", "@cidtexte": "JORFTEXT000000270676", "@nortexte": "BUDB0630176D", "@numtexte": "2007-3", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-01-01" }, { "@id": "JORFTEXT000000644145", "#text": "Décret2007-4", "@sens": "cible", "@cidtexte": "JORFTEXT000000644145", "@nortexte": "SANS0624893D", "@numtexte": "2007-4", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-01-01" }, { "@id": "JORFTEXT000000518897", "#text": "n°2007-62 du 16 janvier 2007", "@sens": "cible", "@cidtexte": "JORFTEXT000000518897", "@numtexte": "2007-62", "@typelien": "APPLICATION", "@datesignatexte": "2007-01-16" }, { "@id": "LEGIARTI000006259433", "@num": "1", "#text": "Décret n°2007-62 du 16 janvier 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000275413", "@nortexte": "BUDB0750008D", "@numtexte": "2007-62", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-01-16" }, { "@id": "JORFTEXT000000465967", "#text": "Décret2007-228", "@sens": "cible", "@cidtexte": "JORFTEXT000000465967", "@nortexte": "BUDF0700001D", "@numtexte": "2007-228", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-20" }, { "@id": "JORFTEXT000000647274", "#text": "Décret2007-471", "@sens": "cible", "@cidtexte": "JORFTEXT000000647274", "@nortexte": "BUDD0750001D", "@numtexte": "2007-471", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-28" }, { "@id": "JORFTEXT000000274315", "#text": "Décret2007-472", "@sens": "cible", "@cidtexte": "JORFTEXT000000274315", "@nortexte": "BUDF0700008D", "@numtexte": "2007-472", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-28" }, { "@id": "JORFTEXT000000274316", "#text": "Décret2007-473", "@sens": "cible", "@cidtexte": "JORFTEXT000000274316", "@nortexte": "BUDF0750018D", "@numtexte": "2007-473", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-28" }, { "@id": "JORFTEXT000000647470", "#text": "Décret2007-504", "@sens": "cible", "@cidtexte": "JORFTEXT000000647470", "@nortexte": "BUDF0700016D", "@numtexte": "2007-504", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-03" }, { "@id": "LEGIARTI000006263465", "@num": "1", "#text": "Décret n°2007-648 du 30 avril 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000821997", "@nortexte": "SANS0721538D", "@numtexte": "2007-648", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-30" }, { "@id": "LEGIARTI000006263466", "@num": "2", "#text": "Décret n°2007-648 du 30 avril 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000821997", "@nortexte": "SANS0721538D", "@numtexte": "2007-648", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-30" }, { "@id": "LEGIARTI000006263467", "@num": "3", "#text": "Décret n°2007-648 du 30 avril 2007 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000821997", "@nortexte": "SANS0721538D", "@numtexte": "2007-648", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-30" }, { "@id": "LEGIARTI000006263468", "@num": "4", "#text": "Décret n°2007-648 du 30 avril 2007 - art. 4 (V)", "@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. 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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

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Article 68 AUTONOME VIGUEUR, en vigueur depuis le 31/12/2006 (Loi n° 2006-1771 du 30 décembre 2006 de finances rectificative pour 2006)