{ "article": { "LEGIARTI000006325028": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006325028", "URL": "article/LEGI/ARTI/00/00/06/32/50/LEGIARTI000006325028.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHMZXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006312596", "@num": "1649 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307622", "@num": "39 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000332984", "@num": "86-225", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°86-225 du 14 février 1986 RELATIF AUX PROCEDURES D'AGREMENT PREVUES AUX ART. 39-QUINQUIES-D ET 1649-NONIES DU CODE GENERAL DES IMPOTS", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000332984", "@c_titre_court": "Décret n°86-225 du 14 février 1986" }, { "@fin": "2999-01-01", "#text": "Décret n°86-225 du 14 février 1986 n° 86-225 du 14 février 1986 relatif aux procédures d'agrément prévues aux articles 39 quinquies D et 1649 nonies du code général des impôts.", "@debut": "1986-02-20", "@id_txt": "LEGITEXT000006065429", "@c_titre_court": "Décret n°86-225 du 14 février 1986" } ], "@date_publi": "1986-02-20", "@date_signature": "1986-02-14" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006325028", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006307622": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39 quinquies D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1986-02-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006307622", "URL": "article/LEGI/ARTI/00/00/06/30/76/LEGIARTI000006307622.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0039ATXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1465", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 quinquies A 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 05 CGIAN3 10 GB", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 170 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006325028", "@num": "1", "#text": "Décret n°86-225 du 14 février 1986 - art. 1 () JORF 20 février 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000332984", "@numtexte": "86-225", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-14" }, { "@id": "JORFTEXT000000717059", "#text": "Décret 90-798 1990-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000006326100", "@num": "1", "#text": "Décret n°90-798 du 10 septembre 1990 - art. 1 () JORF 11 septembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "PEREMPTION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000030061207", "@num": "239 sexies D", "#text": "Code général des impôts, CGI. - art. 239 sexies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846776", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197231", "@fin": "1997-04-11", "#text": "2 : Détermination des bénéfices imposables.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191583", "@fin": "1997-04-11", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179573", "@fin": "1997-04-11", "#text": "1ere Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@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": "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": "LEGIARTI000006307616", "@fin": "1980-01-11", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307617", "@fin": "1982-01-01", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307618", "@fin": "1983-07-10", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307619", "@fin": "1983-12-30", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "1983-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307620", "@fin": "1985-01-01", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307621", "@fin": "1986-02-20", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307622", "@fin": "1995-10-27", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "1986-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307623", "@fin": "1997-04-11", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307624", "@fin": "2000-03-31", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307625", "@fin": "2002-01-01", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307626", "@fin": "2005-02-24", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307627", "@fin": "2006-12-31", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307628", "@fin": "2007-12-29", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035770", "@fin": "2009-01-01", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020059093", "@fin": "2011-01-01", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381003", "@fin": "2014-01-01", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448140", "@fin": "2015-01-01", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029355748", "@fin": "2014-12-30", "@num": "39 quinquies D", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061284", "@fin": "2015-08-08", "@num": "39 quinquies D", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031011864", "@fin": "2999-01-01", "@num": "39 quinquies D", "@etat": "VIGUEUR", "@debut": "2015-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les entreprises qui construisent ou font construire des immeubles à usage industriel ou commercial peuvent être autorisées par agrément spécial du ministre de l'économie et des finances, après avis d'un organisme désigné par décret (1) , à pratiquer, dès l'achèvement de ces constructions, un amortissement exceptionnel égal à 25 % de leur prix de revient, la valeur résiduelle étant amortissable sur la durée normale d'utilisation. Cet amortissement de 25 % ne peut se cumuler avec celui de 50 % prévu à l'article 39 quinquies A-1 en faveur des immeubles affectés à la recherche scientifique ou technique. Les dispositions du présent article s'appliquent aux constructions commencées avant le 31 décembre 1987 et pour les investissements agréés avant la même date. En ce qui concerne les petites entreprises, l'agrément sera accordé selon une procédure décentralisée dans les conditions qui seront fixées par un arrêté du ministre de l'économie et des finances (2).
\n
\n
II. (Dispositions devenues sans objet).
\n
III. Un décret en Conseil d'Etat fixe les conditions dans lesquelles les entreprises susceptibles d'être exonérées de taxe professionnelle en application de l'article 1465 peuvent bénéficier sans agrément préalable de l'amortissement exceptionnel de 25 % prévu au I (3).
\n
(1) Annexe III, art. 10 GB.
\n
(2) Voir annexe IV, art. 05 et 170 quinquies.
\n
(3) Annexe II, art. 32 B.
" } }, "LEGIARTI000006312596": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 nonies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1986-02-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006312596", "URL": "article/LEGI/ARTI/00/00/06/31/25/LEGIARTI000006312596.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1649CBXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000029647422", "#text": "ARRÊTÉ du 13 octobre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029644250", "@nortexte": "FCPE1407030A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-10-13" }, { "@id": "LEGITEXT000032108217", "#text": "Arrêté du 10 février 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032106899", "@nortexte": "FCPE1604629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-10" }, { "#text": "CGIAN3 344 K", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 170 quinquies à CGIAN4 170 octies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Cf. décision 83-134 L 1983-10-12 Conseil Constitutionnel JORF 14 octobre 1983", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "LEGIARTI000006325028", "@num": "1", "#text": "Décret n°86-225 du 14 février 1986 - art. 1 () JORF 20 février 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000332984", "@numtexte": "86-225", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-14" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000021739719", "@num": "5", "#text": "Décret n°2010-89 du 22 janvier 2010 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021725887", "@nortexte": "OMEO0930943D", "@numtexte": "2010-89", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-01-22" }, { "@id": "LEGIARTI000046868410", "@num": "115", "#text": "Code général des impôts, CGI. - art. 115 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846734", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022202180", "@num": "1466 C", "#text": "Code général des impôts, CGI. - art. 1466 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032171653", "@num": "155 B", "#text": "Code général des impôts, CGI. - art. 155 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641751", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847486", "@num": "209", "#text": "Code général des impôts, CGI. - art. 209 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987763", "@num": "210 B", "#text": "Code général des impôts, CGI. - art. 210 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468005", "@num": "221", "#text": "Code général des impôts, CGI. - art. 221 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909624", "@num": "223 I", "#text": "Code général des impôts, CGI. - art. 223 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806502", "@num": "238 bis", "#text": "Code général des impôts, CGI. - art. 238 bis (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": "LEGIARTI000030010994", "@num": "795-0 A", "#text": "Code général des impôts, CGI. - art. 795-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019298488", "@num": "81 C", "#text": "Code général des impôts, CGI. - art. 81 C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988624", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622249", "@num": "140 terdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028619107", "@num": "344 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624724", "@num": "46 quaterdecies V", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quaterdecies V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298401", "@num": "46 quindecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298409", "@num": "46 quindecies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - 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I. – Nonobstant toute disposition contraire, les agréments auxquels est subordonné l'octroi d'avantages fiscaux prévus par la loi sont délivrés par le ministre de l'économie et des finances.

Des arrêtés du ministre pourront instituer des procédures simplifiées et déléguer le pouvoir de décision à des agents de l'administration des impôts ayant au moins le grade de directeur départemental (1).

II. – Des arrêtés du ministre de l'économie et des finances, pris après avis d'un organisme désigné par décret (2), peuvent définir, compte tenu de l'importance, de la nature ou du lieu d'exercice des activités considérées, les conditions des agréments auxquels des exonérations fiscales sont attachées en vertu des dispositions législatives ou réglementaires.

1) Annexe IV, art. 170 quinquies à 170 octies.

2) Annexe III, art. 344 K.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006307622", "cible": false, "cidtexte": "JORFTEXT000000332984", "id": "LEGIARTI000006325028", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006312596", "cible": false, "cidtexte": "JORFTEXT000000332984", "id": "LEGIARTI000006325028", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006325028", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret n°86-225 du 14 février 1986 RELATIF AUX PROCEDURES D'AGREMENT PREVUES AUX ART. 39-QUINQUIES-D ET 1649-NONIES DU CODE GENERAL DES IMPOTS)