{ "article": { "LEGIARTI000006323001": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "93", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2006-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006323001", "URL": "article/LEGI/ARTI/00/00/06/32/30/LEGIARTI000006323001.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEMAXXXXXX093AAXXXXXXAA" } }, "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": "LEGIARTI000006304287", "@num": "262 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 262 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309466", "@num": "272", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 272 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304415", "@num": "283", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 283 (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", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006323001", "@fin": "2999-01-01", "@num": "93", "@etat": "VIGUEUR", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. à III. - Paragraphes modificateurs
\n
IV. - Les I à III sont applicables à compter du 1er janvier 2007.
" } }, "LEGIARTI000006304287": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "262 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304287", "URL": "article/LEGI/ARTI/00/00/06/30/42/LEGIARTI000006304287.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0262ACXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323001", "@num": "93", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 93 (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": "LEGIARTI000032701003", "@num": "1609 duodecies", "#text": "Code général des impôts, CGI. - art. 1609 duodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658263", "@num": "1609 terdecies", "#text": "Code général des impôts, CGI. - art. 1609 terdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033713750", "@num": "1609 vicies", "#text": "Code général des impôts, CGI. - art. 1609 vicies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309284", "@num": "256", "#text": "Code général des impôts, CGI. - art. 256 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304246", "@num": "258 A", "#text": "Code général des impôts, CGI. - art. 258 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020763620", "@num": "260 C", "#text": "Code général des impôts, CGI. - art. 260 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983827", "@num": "269", "#text": "Code général des impôts, CGI. - art. 269 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835114", "@num": "271", "#text": "Code général des impôts, CGI. - art. 271 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471102", "@num": "275", "#text": "Code général des impôts, CGI. - art. 275 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872963", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826856", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827413", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872977", "@num": "289 B", "#text": "Code général des impôts, CGI. - art. 289 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471190", "@num": "291", "#text": "Code général des impôts, CGI. - art. 291 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304473", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304512", "@num": "297 A", "#text": "Code général des impôts, CGI. - art. 297 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471216", "@num": "302 bis S", "#text": "Code général des impôts, CGI. - art. 302 bis S (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022146964", "@num": "242-0 P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299426", "@num": "331 R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046157930", "@num": "85 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298728", "@num": "95 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045131962", "@num": "95 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023234880", "@num": "96 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182408", "@num": "96 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300314", "@num": "23 P", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043573764", "@num": "41 bis A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043592523", "@num": "49", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 49 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050811276", "@num": "242 nonies A", "#text": "Code général des impôts, annexe II, CGIANII. - art. 242 nonies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@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": { "TITRE_TM": [ { "@id": "LEGISCTA000006179649", "@fin": "2999-01-01", "#text": "III : Opérations exonérées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006304284", "@fin": "1993-08-18", "@num": "262 ter", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304285", "@fin": "1995-10-27", "@num": "262 ter", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304286", "@fin": "2007-01-01", "@num": "262 ter", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304287", "@fin": "2020-01-01", "@num": "262 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467600", "@fin": "2021-07-01", "@num": "262 ter", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041520975", "@fin": "2022-01-01", "@num": "262 ter", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873509", "@fin": "2025-01-01", "@num": "262 ter", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048826994", "@fin": "2999-01-01", "@num": "262 ter", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Sont exonérés de la taxe sur la valeur ajoutée :

1° Les livraisons de biens expédiés ou transportés sur le territoire d'un autre Etat membre de la Communauté européenne à destination d'un autre assujetti ou d'une personne morale non assujettie.

L'exonération ne s'applique pas lorsqu'il est démontré que le fournisseur savait ou ne pouvait ignorer que le destinataire présumé de l'expédition ou du transport n'avait pas d'activité réelle.

L'exonération ne s'applique pas aux livraisons de biens effectuées par des assujettis visés à l'article 293 B et aux livraisons de biens, autres que des alcools, des boissons alcooliques, des huiles minérales et des tabacs manufacturés ou des moyens de transport neufs, expédiés ou transportés à destination des personnes mentionnées au a du 1° du I de l'article 258 A.

L'exonération ne s'applique pas aux livraisons de biens d'occasion, d'oeuvres d'art, d'objets de collection ou d'antiquité effectuées par des assujettis revendeurs qui appliquent les dispositions de l'article 297 A.

2° Les transferts assimilés aux livraisons mentionnées au III de l'article 256 qui bénéficieraient de l'exonération prévue au 1° ci-dessus si elles avaient été effectuées à destination d'un tiers assujetti.

II. – Sont également exonérées de la taxe sur la valeur ajoutée les acquisitions intracommunautaires de biens :

1° Dont la livraison en France serait exonérée ;

2° Dont l'importation serait exonérée en application du II de l'article 291 du code général des impôts ;

3° Pour lesquelles l'acquéreur non établi en France et qui n'y réalise pas des livraisons de biens ou des prestations de services bénéficierait du droit à remboursement total en application du V de l'article 271 de la taxe qui serait due au titre de l'acquisition.

" } }, "LEGIARTI000006304415": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "283", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-29", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304415", "URL": "article/LEGI/ARTI/00/00/06/30/44/LEGIARTI000006304415.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0283AAXXXXXAJ" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323001", "@num": "93", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 93 (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": "LEGITEXT000022160774", "#text": "Arrêté du 22 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022160191", "@nortexte": "DEVT1009173A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-22" }, { "@id": "LEGIARTI000036621089", "@num": "Annexe A", "#text": "Arrêté du 31 janvier 2018 - art. Annexe A (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000036619470", "@nortexte": "CPAE1802846A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-31" }, { "@id": "LEGIARTI000047941076", "@num": "Annexe", "#text": "Arrêté du 5 mai 2021 - art. (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000043502610", "@nortexte": "CCPE2114262A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043519221", "@nortexte": "CCPE2114286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "#text": "CGI 274 à 277 A, 287, 259 A, 259 B, 258 C, 258 D, 258, 272", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000044983827", "@num": "269", "#text": "Code général des impôts, CGI. - art. 269 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817248", "@num": "272", "#text": "Code général des impôts, CGI. - art. 272 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872963", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642713", "@num": "283-0", "#text": "Code général des impôts, CGI. - art. 283-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826954", "@num": "286 ter", "#text": "Code général des impôts, CGI. - art. 286 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983781", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983770", "@num": "289 A", "#text": "Code général des impôts, CGI. - art. 289 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022147026", "@num": "242 nonies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030091379", "@num": "242-0 O", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000027508928", "@num": "L13 E", "#text": "Livre des procédures fiscales - art. L13 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314960", "@num": "L16 D", "#text": "Livre des procédures fiscales - art. L16 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162563", "@fin": "2999-01-01", "#text": "Section VI : Redevables de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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" } ] 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304407", "@fin": "1994-09-02", "@num": "283", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304408", "@fin": "1996-05-12", "@num": "283", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304409", "@fin": "1998-04-22", "@num": "283", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304410", "@fin": "2000-03-31", "@num": "283", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304411", "@fin": "2003-07-01", "@num": "283", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304412", "@fin": "2005-01-01", "@num": "283", "@etat": 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"2011-12-30", "@num": "283", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025074010", "@fin": "2012-03-16", "@num": "283", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516145", "@fin": "2013-01-01", "@num": "283", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949095", "@fin": "2014-01-01", "@num": "283", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418301", "@fin": "2016-01-01", "@num": "283", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817232", "@fin": "2020-01-01", "@num": "283", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471895", "@fin": "2020-12-31", "@num": "283", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914996", "@fin": "2022-05-07", "@num": "283", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765255", "@fin": "2024-01-01", "@num": "283", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048651406", "@fin": "2023-12-31", "@num": "283", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838530", "@fin": "2999-01-01", "@num": "283", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. La taxe sur la valeur ajoutée doit être acquittée par les personnes qui réalisent les opérations imposables, sous réserve des cas visés aux articles 274 à 277 A où le versement de la taxe peut être suspendu.
\n
Toutefois, lorsque la livraison de biens ou la prestation de services est effectuée par un assujetti établi hors de France, la taxe est acquittée par l'acquéreur, le destinataire ou le preneur qui dispose d'un numéro d'identification à la taxe sur la valeur ajoutée en France. Le montant dû est identifié sur la déclaration mentionnée à l'article 287.
\n
2. Pour les opérations imposables mentionnées aux 3°, 4° bis, 5° et 6° de l'article 259 A et réalisées par un prestataire établi hors de France, ainsi que pour celles qui sont mentionnées à l'article 259 B, la taxe doit être acquittée par le preneur. Toutefois, le prestataire est solidairement tenu avec ce dernier au paiement de la taxe.
\n
2 bis. Pour les acquisitions intracommunautaires de biens imposables mentionnées à l'article 258 C, la taxe doit être acquittée par l'acquéreur. Toutefois, le vendeur est solidairement tenu avec ce dernier au paiement de la taxe, lorsque l'acquéreur est établi hors de France.
\n
2 ter. Pour les livraisons mentionnées au 2° du I de l'article 258 D, la taxe doit être acquittée par le destinataire. Toutefois, le vendeur est solidairement tenu au paiement de la taxe.
\n
2 quater. Pour les livraisons à un autre assujetti d'or sous forme de matière première ou de produits semi-ouvrés d'une pureté égale ou supérieure à 325 millièmes, la taxe est acquittée par le destinataire. Toutefois, le vendeur est solidairement tenu au paiement de la taxe.
\n
2 quinquies. Pour les livraisons mentionnées au III de l'article 258, la taxe est acquittée par l'acquéreur qui dispose d'un numéro d'identification à la taxe sur la valeur ajoutée en France lorsque son fournisseur est établi hors de France.
\n
3. Toute personne qui mentionne la taxe sur la valeur ajoutée sur une facture est redevable de la taxe du seul fait de sa facturation.
\n
\n
4. Lorsque la facture ne correspond pas à la livraison d'une marchandise ou à l'exécution d'une prestation de services, ou fait état d'un prix qui ne doit pas être acquitté effectivement par l'acheteur, la taxe est due par la personne qui l'a facturée.
\n
4 bis L'assujetti en faveur duquel a été effectuée une livraison de biens et qui savait ou ne pouvait ignorer que tout ou partie de la taxe sur la valeur ajoutée due sur cette livraison ou sur toute livraison antérieure des mêmes biens ne serait pas reversée de manière frauduleuse est solidairement tenu, avec la personne redevable, d'acquitter cette taxe.
\n
Les dispositions du premier alinéa et celles prévues au 3 de l'article 272 ne peuvent pas être cumulativement mises en oeuvre pour un même bien.
\n
5. Pour les opérations de façon, lorsque le façonnier réalise directement ou indirectement plus de 50 % de son chiffre d'affaires avec un même donneur d'ordre, ce dernier est solidairement tenu au paiement de la taxe à raison des opérations qu'ils ont réalisées ensemble. Le pourcentage de 50 % s'apprécie pour chaque déclaration mensuelle ou trimestrielle.
\n
Toutefois, ces dispositions ne sont pas applicables lorsque le donneur d'ordre établit qu'il n'a pas eu connaissance du non-respect par le façonnier de ses obligations fiscales.
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1. La taxe sur la valeur ajoutée qui a été perçue à l'occasion de ventes ou de services est imputée ou remboursée dans les conditions prévues à l'article 271 lorsque ces ventes ou services sont par la suite résiliés ou annulés ou lorsque les créances correspondantes sont devenues définitivement irrecouvrables.
\n
Toutefois, l'imputation ou le remboursement de la taxe peuvent être effectués dès la date de la décision de justice qui prononce la liquidation judiciaire.
\n
L'imputation ou la restitution est subordonnée à la justification, auprès de l'administration, de la rectification préalable de la facture initiale.
\n
2. La taxe sur la valeur ajoutée facturée dans les conditions définies au 4 de l'article 283 ne peut faire l'objet d'aucune déduction par celui qui a reçu la facture.
\n
3. La taxe sur la valeur ajoutée afférente à une livraison de biens ne peut faire l'objet d'aucune déduction lorsqu'il est démontré que l'acquéreur savait ou ne pouvait ignorer que, par son acquisition, il participait à une fraude consistant à ne pas reverser la taxe due à raison de cette livraison.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006304287", "cible": false, "cidtexte": "JORFTEXT000000273196", "id": "LEGIARTI000006323001", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006309466", "cible": false, "cidtexte": "JORFTEXT000000273196", "id": "LEGIARTI000006323001", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006304415", "cible": false, "cidtexte": "JORFTEXT000000273196", "id": "LEGIARTI000006323001", "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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"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

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000273196", "cible": true, "cidtexte": "JORFTEXT000000273196", "id": "LEGIARTI000006323001", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006323001", "liens_entrants": true }

Article 93 AUTONOME VIGUEUR, en vigueur depuis le 31/12/2006 (LOI n° 2006-1771 du 30 décembre 2006 de finances rectificative pour 2006)