{ "article": { "LEGIARTI000006651934": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L221-13", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2001-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006651934", "URL": "article/LEGI/ARTI/00/00/06/65/19/LEGIARTI000006651934.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX221L013AXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006702311", "@num": "1", "#text": "Loi n°82-357 du 27 avril 1982 - art. 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000319742", "@numtexte": "82-357", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1982-04-27" }, { "@id": "LEGIARTI000006702311", "@num": "1", "#text": "Loi n°82-357 du 27 avril 1982 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319742", "@numtexte": "82-357", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1982-04-27" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000028888460", "@num": "1", "#text": "Décret n°2014-444\n du 29 avril 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028886334", "@nortexte": "FCPT1405685D", "@numtexte": "2014-444", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-04-29" }, { "@id": "LEGIARTI000030756118", "@num": "R423-1-6", "#text": "Code de la construction et de l'habitation. - art. R423-1-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029414437", "@num": "R1611-33", "#text": "Code général des collectivités territoriales - art. R1611-33 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805657", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037739272", "@num": "L112-3", "#text": "Code monétaire et financier - art. L112-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034106815", "@num": "L711-17-1", "#text": "Code monétaire et financier - art. L711-17-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020795911", "@num": "L722-2", "#text": "Code monétaire et financier - art. L722-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235551", "@num": "L741-3", "#text": "Code monétaire et financier - art. L741-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023723312", "@num": "R221-55", "#text": "Code monétaire et financier - art. R221-55 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006683309", "@num": "R221-60", "#text": "Code monétaire et financier - art. R221-60 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042627574", "@num": "L166 AA", "#text": "Livre des procédures fiscales - art. L166 AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184650", "@fin": "2999-01-01", "#text": "Sous-section 1 : Le compte sur livret d'épargne populaire", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170286", "@fin": "2999-01-01", "#text": "Section 2 : L'épargne populaire", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154340", "@fin": "2999-01-01", "#text": "Chapitre Ier : Produits d'épargne générale à régime fiscal spécifique", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139941", "@fin": "2999-01-01", "#text": "Titre II : Les produits d'épargne", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006651934", "@fin": "2999-01-01", "@num": "L221-13", "@etat": "VIGUEUR", "@debut": "2001-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le compte sur livret d'épargne populaire est destiné à aider les personnes disposant des revenus les plus modestes à placer leurs économies dans des conditions qui en maintiennent le pouvoir d'achat.
\n
" } }, "LEGIARTI000006643925": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L112-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-07-27", "DATE_DEBUT": "2004-08-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006643925", "URL": "article/LEGI/ARTI/00/00/06/64/39/LEGIARTI000006643925.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX112L003AXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886689", "#text": "Ordonnance 58-1374 1958-12-30 art. 79, 3, al. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "JORFARTI000001697026", "@num": "3", "#text": "Ordonnance n°58-1374 du 30 décembre 1958 - art. 3, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "JORFARTI000001118431", "@num": "79", "#text": "Ordonnance n°58-1374 du 30 décembre 1958 - art. 79, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "LEGIARTI000006275810", "@num": "79", "#text": "Ordonnance n°58-1374 du 30 décembre 1958 - art. 79 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "JORFTEXT000000522254", "#text": "Loi 76-1232 1976-12-29 art. 80 Finances pour 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFARTI000001864864", "@num": "1", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "JORFTEXT000000574489", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000006519755", "@num": "3", "#text": "Loi n°2004-804 du 9 août 2004 - art. 3 () JORF 11 août 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000237104", "@nortexte": "ECOX0400137L", "@numtexte": "2004-804", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGITEXT000050344731", "#text": "Décret n°2024-933 du 11 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050342798", "@nortexte": "PTDT2416069D", "@numtexte": "2024-933", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-10-11" }, { "@id": "LEGIARTI000019300458", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006639226", "@num": "D112-1", "#text": "Code monétaire et financier - art. D112-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096520", "@num": "L112-1", "#text": "Code monétaire et financier - art. L112-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006643915", "@num": "L112-2", "#text": "Code monétaire et financier - art. L112-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646457", "@num": "L211-1", "#text": "Code monétaire et financier - art. L211-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651914", "@num": "L221-1", "#text": "Code monétaire et financier - art. L221-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651934", "@num": "L221-13", "#text": "Code monétaire et financier - art. L221-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651956", "@num": "L221-27", "#text": "Code monétaire et financier - art. L221-27 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825071", "@num": "L315-1", "#text": "Code de la construction et de l'habitation. - art. L315-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169846", "@fin": "2999-01-01", "#text": "Section 1 : L'indexation", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153847", "@fin": "2999-01-01", "#text": "Chapitre II : Règles d'usage de la monnaie", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139697", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions générales", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123830", "@fin": "2999-01-01", "#text": "Livre Ier : La monnaie", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006643924", "@fin": "2004-08-11", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006643925", "@fin": "2005-07-27", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006643926", "@fin": "2008-08-06", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2006-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019289931", "@fin": "2009-01-01", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300414", "@fin": "2009-01-10", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096528", "@fin": "2011-05-19", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024039939", "@fin": "2013-05-30", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027473885", "@fin": "2016-12-11", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2013-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033612739", "@fin": "2019-04-01", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037739272", "@fin": "2999-01-01", "@num": "L112-3", "@etat": "VIGUEUR", "@debut": "2019-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Par dérogation aux dispositions de l'article L. 112-1 et du premier alinéa de l'article L. 112-2 et selon des modalités définies par décret, peuvent être indexés sur le niveau général des prix :
\n
1° Les titres de créance et les instruments financiers à terme mentionnés aux 2 et 4 du I de l'article L. 211-1 ;
\n
2° Les premiers livrets de la Caisse nationale d'épargne et des caisses d'épargne et de prévoyance, ainsi que les comptes spéciaux sur livret du crédit mutuel définis à l'article L. 221-1 ;
\n
3° Les comptes sur livret d'épargne populaire définis à l'article L. 221-13 ;
\n
4° Les comptes pour le développement industriel définis à l'article L. 221-27 ;
\n
5° Les comptes d'épargne-logement définis à l'article L. 315-1 du code de la construction et de l'habitation ;
\n
6° Les livrets d'épargne-entreprise définis à l'article 1er de la loi n° 84-578 du 9 juillet 1984 sur le développement de l'initiative économique ;
\n
7° Les livrets d'épargne institués au profit des travailleurs manuels définis à l'article 80 de la loi de finances pour 1977 (n° 76-1232 du 29 décembre 1976) ;
\n
8° Les prêts accordés aux personnes morales ainsi qu'aux personnes physiques pour les besoins de leur activité professionnelle.
" } }, "LEGIARTI000006683309": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R221-60", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2005-08-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006683309", "URL": "article/LEGI/ARTI/00/00/06/68/33/LEGIARTI000006683309.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AERXXXXXXXX221R060AXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006730980", "@num": "24", "#text": "Décret n°82-454 du 28 mai 1982 - art. 24 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000879675", "@numtexte": "82-454", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-05-28" }, { "@id": "LEGIARTI000006730983", "@num": "24", "#text": "Décret n°82-454 du 28 mai 1982 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000879675", "@numtexte": "82-454", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1982-05-28" }, { "@id": "JORFTEXT000000543428", "#text": "Décret n°93-735 du 29 mars 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000543428", "@nortexte": "ECOT9326067D", "@numtexte": "93-735", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-29" }, { "@id": "JORFTEXT000000451781", "#text": "Décret 2005-1007 2005-08-02 JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006252069", "@num": "1", "#text": "Décret n°2006-680 du 9 juin 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000818186", "@nortexte": "ECOT0626372D", "@numtexte": "2006-680", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-09" }, { "@id": "LEGIARTI000019872970", "@num": "8", "#text": "Décret n°2008-1264\n du 4 décembre 2008 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000019872223", "@nortexte": "ECET0827029D", "@numtexte": "2008-1264", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-04" }, { "@id": "LEGIARTI000006651934", "@num": "L221-13", "#text": "Code monétaire et financier - art. L221-13", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006683285", "@num": "R221-58", "#text": "Code monétaire et financier - art. R221-58", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006194108", "@fin": "2009-01-01", "#text": "Paragraphe 3 : Dispositions relatives à la centralisation et à la gestion des fonds collectés.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006184404", "@fin": "2999-01-01", "#text": "Sous-section 1 : Le compte sur livret d'épargne populaire.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006169754", "@fin": "2999-01-01", "#text": "Section 2 : L'épargne populaire.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153789", "@fin": "2999-01-01", "#text": "Chapitre Ier : Produits d'épargne générale à régime fiscal spécifique.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139627", "@fin": "2999-01-01", "#text": "Titre II : Les produits d'épargne", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123430", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006683309", "@fin": "2009-01-01", "@num": "R221-60", "@etat": "ABROGE", "@debut": "2005-08-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dépôts d'épargne populaire centralisés à la Caisse des dépôts et consignations donnent lieu à constitution d'un fonds de réserve à laquelle sont affectés :
\n
1° Le résultat annuel de la gestion du fonds créé en application de l'article R. 221-58 ;
\n
2° Le revenu des placements du fonds de réserve lui-même.
\n
Lorsque le fonds de réserve excède 8 % du montant des dépôts centralisé à la Caisse des dépôts et consignations, l'excédent est versé au fonds de réserve du financement du logement institué par le décret n° 93-735 du 29 mars 1993.
\n
Chaque année sont prélevés sur le fonds de réserve du livret d'épargne populaire, et affectés au budget général, des crédits nécessaires à la rémunération de la garantie accordée par l'Etat aux fonds des livrets définis par l'article L. 221-13. Le montant de cette rémunération est fixé par décret après avis de la commission de surveillance de la Caisse des dépôts et consignations. Il ne peut conduire à ramener le montant du fonds de réserve du livret d'épargne populaire à une somme inférieure à 2 % de l'encours des fonds du livret d'épargne populaire centralisés à la Caisse des dépôts et consignations, y compris les intérêts capitalisés.
\n
Sur décision du ministre chargé de l'économie, des dépenses exceptionnelles dont la nature intéresse directement le fonctionnement de l'ensemble du régime d'épargne populaire peuvent être imputées sur ce fonds de réserve.
" } }, "LEGIARTI000006702311": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2001-01-01", "DATE_DEBUT": "1982-04-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006702311", "URL": "article/LEGI/ARTI/00/00/06/70/23/LEGIARTI000006702311.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AFEBSXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006730983", "@num": "24", "#text": "Décret n°82-454 du 28 mai 1982 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000879675", "@numtexte": "82-454", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-05-28" }, { "@id": "JORFTEXT000000574488", "#text": "Ordonnance 2000-1223 2000-12-14 art. 4 JORF 16 décembre 2000 en vigueur le 1er janvier 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098R", "@typelien": "ABROGATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651934", "@num": "L221-13", "#text": "Code monétaire et financier - art. L221-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651934", "@num": "L221-13", "#text": "Code monétaire et financier - art. L221-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000319742", "@num": "82-357", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°82-357 du 27 avril 1982 PORTANT CREATION D'UN REGIME D'EPARGNE POPULAIRE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000319742", "@c_titre_court": "Loi n°82-357 du 27 avril 1982" }, { "@fin": "2999-01-01", "#text": "Loi n° 82-357 du 27 avril 1982 portant création d'un régime d'épargne populaire", "@debut": "1982-04-28", "@id_txt": "LEGITEXT000006068739", "@c_titre_court": "Loi n° 82-357 du 27 avril 1982" } ], "@date_publi": "1982-04-28", "@date_signature": "1982-04-27" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006702311", "@fin": "2001-01-01", "@num": "1", "@etat": "ABROGE", "@debut": "1982-04-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est créé un régime d'épargne populaire destiné à aider les personnes aux revenus les plus modestes à placer leurs économies dans des conditions qui en maintiennent le pouvoir d'achat.
\n
" } }, "LEGIARTI000019289931": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L112-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2008-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000019289931", "URL": "article/LEGI/ARTI/00/00/19/28/99/LEGIARTI000019289931.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886689", "#text": "Ordonnance 58-1374 1958-12-30 art. 79, 3, al. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "JORFARTI000001697026", "@num": "3", "#text": "Ordonnance n°58-1374 du 30 décembre 1958 - art. 3, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "JORFARTI000001118431", "@num": "79", "#text": "Ordonnance n°58-1374 du 30 décembre 1958 - art. 79, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "LEGIARTI000006275810", "@num": "79", "#text": "Ordonnance n°58-1374 du 30 décembre 1958 - art. 79 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "LEGIARTI000006316992", "@num": "80", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 80 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFARTI000001864864", "@num": "1", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "JORFTEXT000000574489", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000019285031", "@num": "40", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 40", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000050344731", "#text": "Décret n°2024-933 du 11 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050342798", "@nortexte": "PTDT2416069D", "@numtexte": "2024-933", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-10-11" }, { "@id": "LEGIARTI000019300458", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006639226", "@num": "D112-1", "#text": "Code monétaire et financier - art. D112-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096520", "@num": "L112-1", "#text": "Code monétaire et financier - art. L112-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006643915", "@num": "L112-2", "#text": "Code monétaire et financier - art. L112-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646457", "@num": "L211-1", "#text": "Code monétaire et financier - art. L211-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651914", "@num": "L221-1", "#text": "Code monétaire et financier - art. L221-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651934", "@num": "L221-13", "#text": "Code monétaire et financier - art. L221-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651956", "@num": "L221-27", "#text": "Code monétaire et financier - art. L221-27 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825071", "@num": "L315-1", "#text": "Code de la construction et de l'habitation. - art. L315-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169846", "@fin": "2999-01-01", "#text": "Section 1 : L'indexation", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153847", "@fin": "2999-01-01", "#text": "Chapitre II : Règles d'usage de la monnaie", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139697", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions générales", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123830", "@fin": "2999-01-01", "#text": "Livre Ier : La monnaie", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006643924", "@fin": "2004-08-11", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006643925", "@fin": "2005-07-27", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006643926", "@fin": "2008-08-06", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2006-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019289931", "@fin": "2009-01-01", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300414", "@fin": "2009-01-10", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096528", "@fin": "2011-05-19", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024039939", "@fin": "2013-05-30", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027473885", "@fin": "2016-12-11", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2013-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033612739", "@fin": "2019-04-01", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037739272", "@fin": "2999-01-01", "@num": "L112-3", "@etat": "VIGUEUR", "@debut": "2019-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Par dérogation aux dispositions de l'article L. 112-1 et du premier alinéa de l'article L. 112-2 et selon des modalités définies par décret, peuvent être indexés sur le niveau général des prix :

\n
\n

1° Les titres de créance et les instruments financiers à terme mentionnés aux 2 et 4 du I de l'article L. 211-1 ;

\n
\n

2° Les premiers livrets de la Caisse nationale d'épargne et des caisses d'épargne et de prévoyance, ainsi que les comptes spéciaux sur livret du crédit mutuel définis à l'article L. 221-1 ;

\n
\n

3° Les comptes sur livret d'épargne populaire définis à l'article L. 221-13 ;

\n
\n

4° Les comptes pour le développement industriel définis à l'article L. 221-27 ;

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\n

5° Les comptes d'épargne-logement définis à l'article L. 315-1 du code de la construction et de l'habitation ;

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\n

6° Les livrets d'épargne-entreprise définis à l'article 1er de la loi n° 84-578 du 9 juillet 1984 sur le développement de l'initiative économique ;

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\n

7° Les livrets d'épargne institués au profit des travailleurs manuels définis à l'article 80 de la loi de finances pour 1977 (n° 76-1232 du 29 décembre 1976) ;

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\n

8° Les prêts accordés aux personnes morales ainsi qu'aux personnes physiques pour les besoins de leur activité professionnelle ;

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\n

9° Les loyers prévus par les conventions portant sur un local d'habitation ou sur un local affecté à des activités commerciales relevant du décret prévu au premier alinéa de l'article L. 112-2.

\n
" } }, "LEGIARTI000019300319": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "157", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-08", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019300319", "URL": "article/LEGI/ARTI/00/00/19/30/03/LEGIARTI000019300319.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006288758", "@num": "14", "#text": "Loi n° 47-1775 du 10 septembre 1947 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "LEGIARTI000006316992", "@num": "80", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000886346", "#text": "Loi n°78-1 du 2 janvier 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886346", "@numtexte": "78-1", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-02" }, { "@id": "JORFARTI000001495774", "@num": "106", "#text": "Loi n° 81-1160 du 30 décembre 1981 - art. 106", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFARTI000001864864", "@num": "1", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000019285233", "@num": "145", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 145", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000041584098", "@num": "1", "#text": "Décret n°2020-122 du 13 février 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGIARTI000049727691", "@num": "2", "#text": "Décret n°2024-547 du 15 juin 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049723594", "@nortexte": "ECOT2334674D", "@numtexte": "2024-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-15" }, { "@id": "LEGIARTI000049727693", "@num": "3", "#text": "Décret n°2024-547 du 15 juin 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049723594", "@nortexte": "ECOT2334674D", "@numtexte": "2024-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-15" }, { "@id": "LEGIARTI000019300313", "@num": "1739 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1739 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427279", "@num": "L315-4", "#text": "Code de la construction et de l'habitation. - art. L315-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049365658", "@num": "125 ter", "#text": "Code général des impôts, CGI. - art. 125 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805702", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946869", "@num": "150-0 D bis", "#text": "Code général des impôts, CGI. - art. 150-0 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027794991", "@num": "150-0 D ter", "#text": "Code général des impôts, CGI. - art. 150-0 D ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308149", "@num": "163 bis A", "#text": "Code général des impôts, CGI. - art. 163 bis A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308153", "@num": "163 bis AA", "#text": "Code général des impôts, CGI. - art. 163 bis AA", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308461", "@num": "163 bis B", "#text": "Code général des impôts, CGI. - art. 163 bis B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302987", "@num": "163 bis D", "#text": "Code général des impôts, CGI. - art. 163 bis D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303008", "@num": "163 quinquies D", "#text": "Code général des impôts, CGI. - art. 163 quinquies D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308073", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304065", "@num": "238 septies A", "#text": "Code général des impôts, CGI. - art. 238 septies A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622843", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307821", "@num": "81", "#text": "Code général des impôts, CGI. - art. 81", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589978", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589962", "@num": "91 quater H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029625983", "@num": "91 quater J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038956786", "@num": "D221-109", "#text": "Code monétaire et financier - art. D221-109 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038956804", "@num": "D221-113-1", "#text": "Code monétaire et financier - art. D221-113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049728266", "@num": "R742-17-1", "#text": "Code monétaire et financier - art. R742-17-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049728673", "@num": "R744-16-1", "#text": "Code monétaire et financier - art. R744-16-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583359", "@num": "L321-6", "#text": "Code rural - art. L321-6", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585208", "@num": "L722-10", "#text": "Code rural - art. L722-10", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648586", "@num": "L214-2", "#text": "Code monétaire et financier - art. L214-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651934", "@num": "L221-13", "#text": "Code monétaire et financier - art. L221-13", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651952", "@num": "L221-24", "#text": "Code monétaire et financier - art. L221-24", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651956", "@num": "L221-27", "#text": "Code monétaire et financier - art. L221-27 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742597", "@num": "L341-4", "#text": "Code de la sécurité sociale. - art. L341-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825071", "@num": "L315-1", "#text": "Code de la construction et de l'habitation. - art. L315-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@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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N'entrent pas en compte pour la détermination du revenu net global :

1° et 2° (Abrogés) ;

2° bis (Périmé) ;

3° Les lots et les primes de remboursement attachés aux bons et obligations émis en France avec l'autorisation du ministre de l'économie et des finances à l'exception des primes de remboursement attachées aux titres émis à compter du 1er juin 1985 lorsqu'elles sont supérieures à 5 % du nominal et de celles distribuées ou réparties à compter du 1er janvier 1989 par un organisme de placement collectif en valeurs mobilières visé par les articles L. 214-2 et suivants du code monétaire et financier lorsque ces primes représentent plus de 10 p. 100 du montant de la distribution ou de la répartition.

Ces dispositions ne sont pas applicables aux primes de remboursement définies au II de l'article 238 septies A. \n

3° bis (Disposition transférée sous le 3°) ;

3° ter Les avantages en nature procurés aux souscripteurs d'un emprunt négociable émis par une région qui remplissent les conditions suivantes :

a. Leur nature est en relation directe avec l'investissement financé ;

b. Leur montant sur la durée de vie de l'emprunt n'excède pas 5 % du prix d'émission.

4° Les pensions, prestations et allocations affranchies de l'impôt en vertu de l'article 81 ;

5° (abrogé à compter du 30 juin 2000)

5° bis Les produits et plus-values que procurent les placements effectués dans le cadre du plan d'épargne en actions défini à l'article 163 quinquies D ; toutefois, à compter de l'imposition des revenus de 1997, les produits procurés par des placements effectués en actions ou parts de sociétés qui ne sont pas admises aux négociations sur un marché réglementé, à l'exception des intérêts versés dans les conditions prévues à l'article 14 de la loi n° 47-1775 du 10 septembre 1947 portant statut de la coopération aux titres de capital de sociétés régies par cette loi, ne bénéficient de cette exonération que dans la limite de 10 % du montant de ces placements ;

5° ter La rente viagère, lorsque le plan d'épargne en actions défini à l'article 163 quinquies D se dénoue après huit ans par le versement d'une telle rente ;

6° Les gratifications allouées aux vieux travailleurs à l'occasion de la délivrance de la médaille d'honneur par le ministère des affaires sociales ;

7° Les intérêts des sommes inscrites sur les livrets A, ainsi que ceux des sommes inscrites sur les comptes spéciaux sur livret du Crédit mutuel ouverts avant le 1er janvier 2009 ;

7° bis (Disposition périmée) ;

7° ter La rémunération des sommes déposées sur les livrets d'épargne populaire ouverts dans les conditions prévues par les articles L. 221-13 à L. 221-17 du code monétaire et financier ;

7° quater Les intérêts des sommes déposées sur les livrets jeunes ouverts et fonctionnant dans les conditions prévues aux articles L. 221-24 à L. 221-26 du code monétaire et financier ;

8° (disposition devenue sans objet)

8° bis (disposition périmée).

8° ter (disposition périmée).

9° (Disposition devenue sans objet) ;

9° bis Les intérêts des sommes inscrites sur les comptes d'épargne-logement ouverts en application des articles L. 315-1 à L. 315-6 du code de la construction et de l'habitation ainsi que la prime d'épargne versée aux titulaires de ces comptes ;

Pour les plans d'épargne-logement, cette exonération est limitée à la fraction des intérêts et à la prime d'épargne acquises au cours des douze premières années du plan ou, pour les plans ouverts avant le 1er avril 1992, jusqu'à leur date d'échéance ;

9° ter Les intérêts versés au titulaire du compte d'épargne sur livret ouvert en application de l'article 80 de la loi n° 76-1232 du 29 décembre 1976 :

a) aux travailleurs, salariés de l'artisanat, des ateliers industriels, des chantiers et de l'agriculture ;

b) aux aides familiaux ou aux associés d'exploitation désignés au 2° de l'article L. 722-10 du code rural et aux articles L. 321-6 et suivants du même code ;

c) aux aides familiaux et associés d'exploitation de l'artisanat.

Il en est de même de la prime versée au travailleur manuel qui procède effectivement à la création ou au rachat d'une entreprise artisanale ;

9° quater Le produit des dépôts effectués sur un livret de développement durable ouvert et fonctionnant dans les conditions et limites prévues à l'article L. 221-27 du code monétaire et financier ;

9° quinquies Les intérêts des sommes inscrites sur les livrets d'épargne-entreprise ouverts dans les conditions fixées par l'article 1er de la loi n° 84-578 du 9 juillet 1984 modifiée sur le développement de l'initiative économique.

9° sexies Les intérêts perçus en rémunération de prêts, d'une durée maximum de dix ans, consentis au profit d'un enfant, d'un petit-enfant ou d'un arrière-petit-enfant, sous réserve que l'emprunteur utilise les sommes reçues, dans les six mois de la conclusion du prêt, au financement de l'acquisition d'un immeuble affecté à son habitation principale.

Les intérêts mentionnés au premier alinéa sont ceux correspondant à un montant de prêt n'excédant pas 50 000 Euros. Ce plafond est applicable aux prêts consentis par un même prêteur à un même emprunteur.

Pour les prêts d'un montant supérieur à 50 000 Euros, ces dispositions s'appliquent à la part des intérêts correspondant au rapport existant entre le plafond mentionné à l'alinéa précédent et le montant du prêt consenti.

10° à 13° (Dispositions périmées) ;

14° et 15° (Dispositions périmées) ;

16° Les produits des placements en valeurs mobilières effectués en vertu des engagements d'épargne à long terme pris par les personnes physiques dans les conditions prévues à l'article 163 bis A ;

16° bis Les sommes et revenus visés à l'article 163 bis AA ;

17° Les sommes et revenus visés à l'article 163 bis B ;

18° (Dispositions codifiées sous les articles 81 16° quater et 81 20°) ;

19° L'indemnité de départ versée aux adhérents des caisses d'assurance-vieillesse des artisans et commerçants, en application de l'article 106 modifié de la loi n° 81-1160 du 30 décembre 1981 ;

19° bis Abrogé.

20° Les intérêts des titres d'indemnisation prioritaires et des titres d'indemnisation créés en application de la loi n° 78-1 du 2 janvier 1978 relative à l'indemnisation des français rapatriés d'outre-mer.

21° Les avantages visés à l'article 163 bis D.

22° Le versement de la prime d'épargne et de ses intérêts capitalisés ainsi que le versement au-delà de la huitième année qui suit l'ouverture du plan d'épargne populaire des produits capitalisés et de la rente viagère.

Il en est de même lorsque le retrait des fonds intervient avant la fin de la huitième année à la suite du décès du titulaire du plan ou dans les deux ans du décès du conjoint soumis à imposition commune ou de l'un des événements suivants survenu à l'un d'entre eux :

a) expiration des droits aux allocations d'assurance chômage prévues par le code du travail en cas de licenciement ;

b) cessation d'activité non salariée à la suite d'un jugement de liquidation judiciaire en application des dispositions du titre IV du livre VI du code de commerce ;

c) invalidité correspondant au classement dans les deuxième ou troisième catégories prévues à l'article L. 341-4 du code de la sécurité sociale.

Il en est de même des produits provenant du retrait de fonds ainsi que, le cas échéant, de la prime d'épargne et de ses intérêts capitalisés lorsque le retrait intervient à compter du 1er janvier 1996 et est effectué :

a. soit par les titulaires de plan justifiant qu'ils remplissent les conditions requises pour bénéficier du droit à la prime d'épargne au cours de l'une des années de la durée du plan ;

b. soit par les titulaires autres que ceux visés au a, à condition que le plan ait été ouvert avant le 20 décembre 1995 et pour le premier retrait intervenant avant le 1er octobre 1996.

Le produit attaché à chaque retrait, y compris le retrait mentionné au b, est déterminé par différence entre, d'une part, le montant du retrait et, d'autre part, les sommes ou primes versées qui n'ont pas déjà fait l'objet d'un retrait, retenues au prorata des sommes retirées sur la valeur totale du contrat à la date du retrait.

Le retrait partiel ou total de fonds ne remet en cause, le cas échéant, pour les versements effectués avant le 1er janvier 1996 ou pour ceux effectués à compter de cette date et avant le 1er janvier de l'année qui précède celle du retrait, ni les réductions d'impôt au titre des versements qui ont été employés à une opération d'assurance sur la vie conformément à l'article 199 septies, ni le droit à la prime d'épargne.

Le retrait partiel de fonds intervenu dans les conditions prévues ci-dessus n'entraîne pas de clôture du plan mais interdit tout nouveau versement.

Lorsque le retrait entraîne la clôture du plan, la somme des primes d'épargne et de leurs intérêts capitalisés, le cas échéant, est immédiatement versée.

Un décret en Conseil d'Etat précise les modalités d'application ainsi que les obligations déclaratives des contribuables et des intermédiaires.

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D112-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096520", "@num": "L112-1", "#text": "Code monétaire et financier - art. L112-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006643915", "@num": "L112-2", "#text": "Code monétaire et financier - art. L112-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646457", "@num": "L211-1", "#text": "Code monétaire et financier - art. L211-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651914", "@num": "L221-1", "#text": "Code monétaire et financier - art. 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L315-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169846", "@fin": "2999-01-01", "#text": "Section 1 : L'indexation", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153847", "@fin": "2999-01-01", "#text": "Chapitre II : Règles d'usage de la monnaie", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139697", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions générales", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123830", "@fin": "2999-01-01", "#text": "Livre Ier : La monnaie", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006643924", "@fin": "2004-08-11", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006643925", "@fin": "2005-07-27", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006643926", "@fin": "2008-08-06", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2006-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019289931", "@fin": "2009-01-01", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300414", "@fin": "2009-01-10", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096528", "@fin": "2011-05-19", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024039939", "@fin": "2013-05-30", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027473885", "@fin": "2016-12-11", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2013-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033612739", "@fin": "2019-04-01", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037739272", "@fin": "2999-01-01", "@num": "L112-3", "@etat": "VIGUEUR", "@debut": "2019-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° Les titres de créance et les instruments financiers à terme mentionnés aux 2 et 4 du I de l'article L. 211-1 ;

2° Les livrets A définis à l'article L. 221-1 ;

3° Les comptes sur livret d'épargne populaire définis à l'article L. 221-13 ;

4° Les livrets de développement durable définis à l'article L. 221-27 ;

5° Les comptes d'épargne-logement définis à l'article L. 315-1 du code de la construction et de l'habitation ;

6° Les livrets d'épargne-entreprise définis à l'article 1er de la loi n° 84-578 du 9 juillet 1984 sur le développement de l'initiative économique ;

7° Les livrets d'épargne institués au profit des travailleurs manuels définis à l'article 80 de la loi de finances pour 1977 (n° 76-1232 du 29 décembre 1976) ;

8° Les prêts accordés aux personnes morales ainsi qu'aux personnes physiques pour les besoins de leur activité professionnelle ;

" } }, "LEGIARTI000020096528": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L112-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-05-19", "DATE_DEBUT": "2009-01-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020096528", "URL": "article/LEGI/ARTI/00/00/20/09/65/LEGIARTI000020096528.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886689", "#text": "Ordonnance 58-1374 1958-12-30 art. 79, 3, al. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "JORFARTI000001697026", "@num": "3", "#text": "Ordonnance n°58-1374 du 30 décembre 1958 - art. 3, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "JORFARTI000001118431", "@num": "79", "#text": "Ordonnance n°58-1374 du 30 décembre 1958 - art. 79, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "LEGIARTI000006275810", "@num": "79", "#text": "Ordonnance n°58-1374 du 30 décembre 1958 - art. 79 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "LEGIARTI000006316992", "@num": "80", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFARTI000001864864", "@num": "1", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "JORFTEXT000000574489", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000020086782", "@num": "6", "#text": "Ordonnance n°2009-15\n du 8 janvier 2009 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000020052506", "@nortexte": "ECET0821377R", "@numtexte": "2009-15", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-08" }, { "@id": "LEGITEXT000050344731", "#text": "Décret n°2024-933 du 11 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050342798", "@nortexte": "PTDT2416069D", "@numtexte": "2024-933", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-10-11" }, { "@id": "LEGIARTI000019300458", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006639226", "@num": "D112-1", "#text": "Code monétaire et financier - art. D112-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096520", "@num": "L112-1", "#text": "Code monétaire et financier - art. L112-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006643915", "@num": "L112-2", "#text": "Code monétaire et financier - art. L112-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651914", "@num": "L221-1", "#text": "Code monétaire et financier - art. L221-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651934", "@num": "L221-13", "#text": "Code monétaire et financier - art. L221-13", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651956", "@num": "L221-27", "#text": "Code monétaire et financier - art. L221-27", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825071", "@num": "L315-1", "#text": "Code de la construction et de l'habitation. - art. L315-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169846", "@fin": "2999-01-01", "#text": "Section 1 : L'indexation", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153847", "@fin": "2999-01-01", "#text": "Chapitre II : Règles d'usage de la monnaie", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139697", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions générales", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123830", "@fin": "2999-01-01", "#text": "Livre Ier : La monnaie", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006643924", "@fin": "2004-08-11", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006643925", "@fin": "2005-07-27", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006643926", "@fin": "2008-08-06", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2006-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019289931", "@fin": "2009-01-01", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300414", "@fin": "2009-01-10", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096528", "@fin": "2011-05-19", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024039939", "@fin": "2013-05-30", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027473885", "@fin": "2016-12-11", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2013-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033612739", "@fin": "2019-04-01", "@num": "L112-3", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037739272", "@fin": "2999-01-01", "@num": "L112-3", "@etat": "VIGUEUR", "@debut": "2019-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° (Abrogé) ;

2° Les livrets A définis à l'article L. 221-1 ;

3° Les comptes sur livret d'épargne populaire définis à l'article L. 221-13 ;

4° Les livrets de développement durable définis à l'article L. 221-27 ;

5° Les comptes d'épargne-logement définis à l'article L. 315-1 du code de la construction et de l'habitation ;

6° Les livrets d'épargne-entreprise définis à l'article 1er de la loi n° 84-578 du 9 juillet 1984 sur le développement de l'initiative économique ;

7° Les livrets d'épargne institués au profit des travailleurs manuels définis à l'article 80 de la loi de finances pour 1977 (n° 76-1232 du 29 décembre 1976) ;

8° Les prêts accordés aux personnes morales ainsi qu'aux personnes physiques pour les besoins de leur activité professionnelle ;

" } }, "LEGIARTI000020795911": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L722-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-02-26", "DATE_DEBUT": "2009-06-27" } }, "META_COMMUN": { "ID": "LEGIARTI000020795911", "URL": "article/LEGI/ARTI/00/00/20/79/59/LEGIARTI000020795911.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@typelien": "CODIFICATION" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000020794320", "@num": "3", "#text": "Ordonnance n°2009-799\n du 24 juin 2009 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000020792979", "@nortexte": "ECET0908470R", "@numtexte": "2009-799", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-06-24" }, { "@id": "LEGIARTI000044064816", "@num": "8", "#text": "Ordonnance n°2021-1200 du 15 septembre 2021 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000044060532", "@nortexte": "ECOT2121961R", "@numtexte": "2021-1200", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-09-15" }, { "@id": "LEGIARTI000045226051", "@num": "1", "#text": "Décret n°2022-231 du 24 février 2022 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000045222090", "@nortexte": "ECOT2203800D", "@numtexte": "2022-231", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-24" }, { "@id": "LEGIARTI000006651934", "@num": "L221-13", "#text": "Code monétaire et financier - art. L221-13", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235551", "@num": "L741-3", "#text": "Code monétaire et financier - art. L741-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006170880", "@fin": "2022-02-26", "#text": "Section 2 : Les produits à régime fiscal spécifique", "@debut": "2005-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154819", "@fin": "2022-02-26", "#text": "Chapitre II : Les produits", "@debut": "2005-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140246", "@fin": "2022-02-26", "#text": "Titre II : Dispositions spécifiques à Saint-Pierre-et-Miquelon", "@debut": "2005-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006124131", "@fin": "2022-02-26", "#text": "Livre VII : Régime de l'outre-mer", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006662338", "@fin": "2005-05-07", "@num": "L722-2", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006662339", "@fin": "2009-06-27", "@num": "L722-2", "@etat": "MODIFIE", "@debut": "2005-05-07", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020795911", "@fin": "2022-02-26", "@num": "L722-2", "@etat": "ABROGE", "@debut": "2009-06-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les articles L. 221-13 à L. 221-27 ne sont pas applicables à Saint-Pierre-et-Miquelon.

\n
\n
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L315-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. 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art. 150-0 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946869", "@num": "150-0 D bis", "#text": "Code général des impôts, CGI. - art. 150-0 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027794991", "@num": "150-0 D ter", "#text": "Code général des impôts, CGI. - art. 150-0 D ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308149", "@num": "163 bis A", "#text": "Code général des impôts, CGI. - art. 163 bis A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308153", "@num": "163 bis AA", "#text": "Code général des impôts, CGI. - art. 163 bis AA", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308461", "@num": "163 bis B", "#text": "Code général des impôts, CGI. - art. 163 bis B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302987", "@num": "163 bis D", "#text": "Code général des impôts, CGI. - art. 163 bis D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303008", "@num": "163 quinquies D", "#text": "Code général des impôts, CGI. - art. 163 quinquies D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308073", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304065", "@num": "238 septies A", "#text": "Code général des impôts, CGI. - art. 238 septies A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622843", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307821", "@num": "81", "#text": "Code général des impôts, CGI. - art. 81", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589978", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589962", "@num": "91 quater H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029625983", "@num": "91 quater J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515614", "@num": "41 duodecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038956786", "@num": "D221-109", "#text": "Code monétaire et financier - 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"@id": "LEGIARTI000006307942", "@fin": "1999-03-31", "@num": "157", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307943", "@fin": "2000-03-31", "@num": "157", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307944", "@fin": "2001-03-31", "@num": "157", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307945", "@fin": "2002-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307946", "@fin": "2004-12-31", "@num": "157", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307947", "@fin": "2006-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307948", "@fin": "2006-12-31", "@num": "157", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307949", "@fin": "2008-08-06", "@num": "157", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019292431", "@fin": "2009-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300319", "@fin": "2010-05-08", "@num": "157", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022330151", "@fin": "2010-07-29", "@num": "157", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658407", "@fin": "2013-06-07", "@num": "157", "@etat": "MODIFIE", "@debut": 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"157", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427763", "@fin": "2019-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988472", "@fin": "2019-05-24", "@num": "157", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038612527", "@fin": "2022-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044989815", "@fin": "2023-01-01", "@num": "157", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860158", "@fin": "2023-06-03", "@num": "157", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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N'entrent pas en compte pour la détermination du revenu net global :

1° et 2° (Abrogés) ;

2° bis (Périmé) ;

Ces dispositions ne sont pas applicables aux primes de remboursement définies au II de l'article 238 septies A. \n

3° bis (Disposition transférée sous le 3°) ;

3° ter Les avantages en nature procurés aux souscripteurs d'un emprunt négociable émis par une région qui remplissent les conditions suivantes :

a. Leur nature est en relation directe avec l'investissement financé ;

b. Leur montant sur la durée de vie de l'emprunt n'excède pas 5 % du prix d'émission.

4° Les pensions, prestations et allocations affranchies de l'impôt en vertu de l'article 81 ;

5° (abrogé à compter du 30 juin 2000)

5° ter La rente viagère, lorsque le plan d'épargne en actions défini à l'article 163 quinquies D se dénoue après huit ans par le versement d'une telle rente ;

6° Les gratifications allouées aux vieux travailleurs à l'occasion de la délivrance de la médaille d'honneur par le ministère des affaires sociales ;

7° Les intérêts des sommes inscrites sur les livrets A, ainsi que ceux des sommes inscrites sur les comptes spéciaux sur livret du Crédit mutuel ouverts avant le 1er janvier 2009 ;

7° bis (Disposition périmée) ;

7° ter La rémunération des sommes déposées sur les livrets d'épargne populaire ouverts dans les conditions prévues par les articles L. 221-13 à L. 221-17 du code monétaire et financier ;

7° quater Les intérêts des sommes déposées sur les livrets jeunes ouverts et fonctionnant dans les conditions prévues aux articles L. 221-24 à L. 221-26 du code monétaire et financier ;

8° (disposition devenue sans objet)

8° bis (disposition périmée).

8° ter (disposition périmée).

9° (Disposition devenue sans objet) ;

9° ter Les intérêts versés au titulaire du compte d'épargne sur livret ouvert en application de l'article 80 de la loi n° 76-1232 du 29 décembre 1976 :

a) aux travailleurs, salariés de l'artisanat, des ateliers industriels, des chantiers et de l'agriculture ;

b) aux aides familiaux ou aux associés d'exploitation désignés au 2° de l'article L. 722-10 du code rural et de la pêche maritime et aux articles L. 321-6 et suivants du même code ;

Article L221-13 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2001 (Code monétaire et financier)