{ "article": { "LEGIARTI000006654910": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L512-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-05-16", "DATE_DEBUT": "2001-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006654910", "URL": "article/LEGI/ARTI/00/00/06/65/49/LEGIARTI000006654910.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX512L010AXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Loi 1929-07-24 art. 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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": "LEGIARTI000006516408", "@num": "27", "#text": "Loi n°2001-420 du 15 mai 2001 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000223114", "@nortexte": "ECOX0000021L", "@numtexte": "2001-420", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-05-15" }, { "@id": "JORFTEXT000000422094", "#text": "Loi 2003-591 2003-07-02 art. 31 I JORF 3 juillet 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000020011739", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584324", "@num": "L527-3", "#text": "Code rural - art. L527-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006699305", "@num": "2", "#text": "Loi n°1929-07-24 du 24 juillet 1929 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072678", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1929-07-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184744", "@fin": "2001-05-16", "#text": "Sous-section 2 : Chambre syndicale.", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170542", "@fin": "2999-01-01", "#text": "Section 2 : Les banques populaires", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154639", "@fin": "2999-01-01", "#text": "Chapitre II : Les banques mutualistes ou coopératives", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140044", "@fin": "2014-01-01", "#text": "Titre Ier : Etablissements du secteur bancaire", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027643757", "@fin": "2014-02-22", "#text": "Titre Ier : Prestataires de services bancaire", "@debut": "2014-01-01" }, { "@id": "LEGISCTA000028635775", "@fin": "2999-01-01", "#text": "Titre Ier : Prestataires de services bancaires", "@debut": "2014-02-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123943", "@fin": "2999-01-01", "#text": "Livre V : Les prestataires de services", "@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": "LEGIARTI000006654910", "@fin": "2001-05-16", "@num": "L512-10", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006654911", "@fin": "2009-07-31", "@num": "L512-10", "@etat": "ABROGE", "@debut": "2001-05-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La chambre syndicale des banques populaires est investie de la personnalité civile.
\n
Sa composition est fixée par décret.
" } }, "LEGIARTI000006307360": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "145", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "2001-05-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006307360", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307360.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0145AAXXXXXAP" } }, "NOTA": { "CONTENU": "

(1) Dans sa décision n° 2015-520 QPC du 3 février 2016 (NOR : CSCX1603375S), le Conseil constitutionnel a déclaré, dans les conditions fixées par son considérant 12, Le b ter du 6 de l'article 145 du code général des impôts dans sa rédaction issue de la loi n° 92-1376 du 30 décembre 1992 contraire à la Constitution. La déclaration d'inconstitutionnalité prend effet à compter de la publication de la présente décision dans les conditions fixées par son considérant 12.
\n

" }, "LIENS": { "LIEN": [ { "#text": "CGI 146, 216, 210 A, 115, 38, 208", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705360", "#text": "Ordonnance 58-876 1958-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000705360", "@numtexte": "58-876", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-09-24" }, { "@id": "JORFARTI000002280465", "@num": "33", "#text": "Loi n°63-254 du 15 mars 1963 - art. 33, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000870176", "#text": "Décret 63-683 1963-07-13 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000870176", "@numtexte": "63-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 208-7 Loi 87-416 1987-06-17", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000693194", "#text": "Loi 69-1160 1969-12-24 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000029321822", "@num": "1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFARTI000002281821", "@num": "6", "#text": "Loi n°88-50 du 18 janvier 1988 - art. 6, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000875421", "@nortexte": "AGRX8700004L", "@numtexte": "88-50", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-01-18" }, { "@id": "JORFTEXT000000361988", "#text": "Loi 93-1444 1993-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "LEGIARTI000027823991", "@num": "12", "#text": "Loi n°93-1444 du 31 décembre 1993 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "LEGIARTI000006516408", "@num": "27", "#text": "Loi n°2001-420 du 15 mai 2001 - art. 27 (V) JORF 16 mai 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000223114", "@nortexte": "ECOX0000021L", "@numtexte": "2001-420", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-05-15" }, { "@id": "LEGITEXT000034586481", "#text": "Décret n°2017-727 du 3 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034579563", "@nortexte": "ECFE1701904D", "@numtexte": "2017-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-03" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448204", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196219", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378028", "@num": "216", "#text": "Code général des impôts, CGI. - art. 216 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303505", "@num": "216 A", "#text": "Code général des impôts, CGI. - art. 216 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987511", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588634", "@num": "301 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293763", "@num": "54", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298480", "@num": "49 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625023", "@num": "49 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612261", "@num": "L512-92", "#text": "Code monétaire et financier - art. L512-92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654910", "@num": "L512-10", "#text": "Code monétaire et financier - art. L512-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 2000-07-05 4A-6-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199175", "@fin": "2999-01-01", "#text": "18° : Sociétés mères", "@debut": "2000-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197213", "@fin": "2999-01-01", "#text": "5 : Exonérations et régimes spéciaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "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": 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"@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041467867", "@fin": "2999-01-01", "@num": "145", "@etat": "VIGUEUR", "@debut": "2019-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Le régime fiscal des sociétés mères, tel qu'il est défini aux articles 146 et 216, est applicable aux sociétés et autres organismes soumis à l'impôt sur les sociétés au taux normal qui détiennent des participations satisfaisant aux conditions ci-après :

a. Les titres de participations doivent revêtir la forme nominative ou être déposés dans un établissement désigné par l'administration ;

b. les titres de participation doivent représenter au moins 5 p. 100 du capital de la société émettrice ; ce pourcentage s'apprécie à la date de mise en paiement des produits de la participation.

Si, à la date mentionnée au premier alinéa, la participation dans le capital de la société émettrice est réduite à moins de 5 p. 100 du fait de l'exercice d'options de souscription d'actions dans les conditions prévues à l'article 208 7 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales, le régime des sociétés mères lui reste applicable si ce pourcentage est à nouveau atteint à la suite de la première augmentation de capital suivant cette date et au plus tard dans un délai de trois ans.

c. Les titres de participation doivent avoir été souscrits à l'émission. A défaut, la personne morale participante doit avoir pris l'engagement de les conserver pendant un délai de deux ans.

Lorsque les titres de participation sont apportés sous le bénéfice du régime prévu par l'article 210 A, la société cessionnaire peut, par déclaration expresse, se substituer à la société apporteuse dans l'engagement mentionné au premier alinéa.

Les titres échangés dans le cadre de l'une des opérations visées aux 7 et 7 bis de l'article 38 et 2 de l'article 115 sont réputés détenus jusqu'à la cession des titres reçus en échange.

Le délai mentionné au premier alinéa du présent c n'est pas interrompu en cas de fusion entre la personne morale participante et la société émettrice si l'opération est placée sous le régime prévu à l'article 210 A.

Les titres prêtés dans les conditions du chapitre V modifié de la loi n° 87-416 du 17 juin 1987 sur l'épargne ne peuvent être pris en compte par les parties au contrat de prêt pour l'application du régime fiscal des sociétés mères.

De même, les valeurs, titres ou effets qui sont mis en pension dans les conditions prévues par la loi n° 93-1444 du 31 décembre 1993 portant diverses dispositions relatives à la Banque de France, à l'assurance, au crédit et aux marchés financiers, ne peuvent être pris en compte pour l'application du régime défini au présent article par les parties à l'opération de pension.

2. 3. 4. (Abrogés).

4. bis (Abrogé).

5. (Abrogé).

6. Le régime fiscal des sociétés mères n'est pas applicable :

a. Aux produits des actions de sociétés d'investissement, des sociétés de développement régional ;

b. b bis. (Abrogés).

b ter. Aux produits des titres auxquels ne sont pas attachés des droits de vote. (1)

c. (Périmé)

d. Aux dividendes distribués aux actionnaires des sociétés immobilières pour le commerce et l'industrie visés au cinquième alinéa du 3° quater de l'article 208 et prélevés sur les bénéfices exonérés visés au quatrième alinéa du 3° quater du même article.

e. Aux dividendes distribués aux actionnaires des sociétés agréées pour le financement des télécommunications visées à l'article 1er de la loi n° 69-1160 du 24 décembre 1969 et des sociétés qui redistribuent les dividendes d'une société immobilière pour le commerce et l'industrie en application du quatrième alinéa de l'article 208 3° quinquies.

f. (abrogé)

g. Aux produits et plus-values nets distribués par les sociétés de capital-risque exonérés en application du 3° septies de l'article 208.

7. Le régime fiscal des sociétés mères ne peut s'appliquer aux produits des actions des sociétés immobilières d'investissement régies par l'article 33-I de la loi n° 63-254 du 15 mars 1963 et des sociétés immobilières de gestion régies par l'article 1er du décret n° 63-683 du 13 juillet 1963 que dans les cas et pendant les périodes ci-après :

1° Pendant vingt-cinq ans à compter de leur émission, pour les action souscrites en espèces et entièrement libérées par les sociétés participantes avant le 1er janvier 1966 ;

2° (Disposition périmée).

3° Jusqu'au 31 décembre 1985, pour les actions acquises ou souscrites et libérées par les sociétés participantes avant la promulgation de la loi n° 63-254 du 15 mars 1963, dans le capital de sociétés immobilières conventionnées admises à bénéficier des dispositions de l'ordonnance n° 58-876 du 24 septembre 1958.

En ce qui concerne les actions visées aux 1°, aucun pourcentage minimal de participation n'est exigé pour l'application du régime défini au présent article.

8. (Transféré).

9. Une participation détenue en application de l'article 6 de la loi n° 88-50 du 18 janvier 1988 relative à la mutualisation de la Caisse nationale de crédit agricole ou des articles L. 512-10, L. 512-55 et L. 512-94 du code monétaire et financier qui remplit les conditions ouvrant droit au régime fiscal des sociétés mères autres que celle relative au taux de participation au capital de la société émettrice peut ouvrir droit à ce régime lorsque son prix de revient est au moins égal à 150 millions de francs.

" } }, "LEGIARTI000006307362": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "145", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-31", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307362", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307362.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0145AAXXXXXAR" } }, "NOTA": { "CONTENU": "

Voir les articles 54 à 56 de l'annexe II.

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L512-94 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-07-05 4A-6-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-06-20 4H-1-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199176", "@fin": "2005-01-01", "#text": "18° : Sociétés mères (1)", "@debut": "2002-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197213", "@fin": "2999-01-01", "#text": "5 : Exonérations et régimes spéciaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": 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"@debut": "2018-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990394", "@fin": "2019-07-21", "@num": "145", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041467867", "@fin": "2999-01-01", "@num": "145", "@etat": "VIGUEUR", "@debut": "2019-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

a. Les titres de participations doivent revêtir la forme nominative ou être déposés dans un établissement désigné par l'administration ;

Si, à la date mentionnée au premier alinéa, la participation dans le capital de la société émettrice est réduite à moins de 5 p. 100 du fait de l'exercice d'options de souscription d'actions dans les conditions prévues à l'article L. 225-183 du code de commerce, le régime des sociétés mères lui reste applicable si ce pourcentage est à nouveau atteint à la suite de la première augmentation de capital suivant cette date et au plus tard dans un délai de trois ans ;

c. Les titres de participations doivent avoir été souscrits à l'émission. A défaut, la personne morale participante doit avoir pris l'engagement de les conserver pendant un délai de deux ans.

Les titres échangés dans le cadre de l'une des opérations visées aux 7 et 7 bis de l'article 38 et 2 de l'article 115 sont réputés détenus jusqu'à la cession des titres reçus en échange.

2. à 4. (Abrogés pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1993).

4. bis et 5. (Abrogés).

6. Le régime fiscal des sociétés mères n'est pas applicable :

a. Aux produits des actions de sociétés d'investissement, des sociétés de développement régional ;

b. b bis. (Abrogés pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1993).

b ter. Aux produits des titres auxquels ne sont pas attachés des droits de vote. (1)

c. (Périmé)

d. Aux dividendes distribués aux actionnaires des sociétés immobilières pour le commerce et l'industrie visés au dixième alinéa du 3° quater de l'article 208 et prélevés sur les bénéfices exonérés visés au neuvième alinéa du 3° quater du même article ;

f. (abrogé pour les exercices ouverts à compter du 1er janvier 2000).

g. Aux produits et plus-values nets distribués par les sociétés de capital-risque exonérés en application du 3° septies de l'article 208.

7. Le régime fiscal des sociétés mères ne peut s'appliquer aux produits des actions des sociétés immobilières d'investissement régies par le I de l'article 33 de la loi n° 63-254 du 15 mars 1963 et des sociétés immobilières de gestion régies par l'article 1er du décret n° 63-683 du 13 juillet 1963 que dans les cas et pendant les périodes ci-après :

1° Pendant vingt-cinq ans à compter de leur émission, pour les actions souscrites en espèces et entièrement libérées par les sociétés participantes avant le 1er janvier 1966 ;

2° (Disposition périmée).

En ce qui concerne les actions visées aux 1°, aucun pourcentage minimal de participation n'est exigé pour l'application du régime défini au présent article.

8. (Transféré sous le paragraphe 6 d ci-dessus).

9. Une participation détenue en application des articles L. 512-10, L. 512-47, L. 512-55 et L. 512-94 du code monétaire et financier qui remplit les conditions ouvrant droit au régime fiscal des sociétés mères autres que celle relative au taux de participation au capital de la société émettrice peut ouvrir droit à ce régime lorsque son prix de revient, apprécié collectivement ou individuellement pour les entités visées ci-dessus, est au moins égal à 22 800 000 euros.

" } }, "LEGIARTI000006307363": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "145", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307363", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307363.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0145AAXXXXXAS" } }, "NOTA": { "CONTENU": "

Voir les articles 54 à 56 de l'annexe II.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 146, 216, 210 A, 115, 38, 208, 208 C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705360", "#text": "Ordonnance 58-876 1958-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000705360", "@numtexte": "58-876", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-09-24" }, { "@id": "JORFARTI000002280465", "@num": "33", "#text": "Loi n°63-254 du 15 mars 1963 - art. 33, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000870176", "#text": "Décret 63-683 1963-07-13 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000870176", "@numtexte": "63-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000693194", "#text": "Loi 69-1160 1969-12-24 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000029321822", "@num": "1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000508808", "#text": "Loi 87-416 1987-06-17", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFARTI000002281821", "@num": "6", "#text": "Loi n°88-50 du 18 janvier 1988 - art. 6, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000875421", "@nortexte": "AGRX8700004L", "@numtexte": "88-50", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-01-18" }, { "@id": "JORFTEXT000000361988", "#text": "Loi 93-1444 1993-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "LEGIARTI000027823991", "@num": "12", "#text": "Loi n°93-1444 du 31 décembre 1993 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "LEGIARTI000006321424", "@num": "11", "#text": "Loi - art. 11 () JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGITEXT000034586481", "#text": "Décret n°2017-727 du 3 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034579563", "@nortexte": "ECFE1701904D", "@numtexte": "2017-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-03" }, { "@id": "LEGIARTI000006225622", "@num": "L225-183", "#text": "Code de commerce. - art. L225-183 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448204", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196219", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378028", "@num": "216", "#text": "Code général des impôts, CGI. - art. 216 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303505", "@num": "216 A", "#text": "Code général des impôts, CGI. - art. 216 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987511", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588634", "@num": "301 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293763", "@num": "54", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298480", "@num": "49 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625023", "@num": "49 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612261", "@num": "L512-92", "#text": "Code monétaire et financier - art. L512-92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654910", "@num": "L512-10", "#text": "Code monétaire et financier - art. L512-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655328", "@num": "L512-47", "#text": "Code monétaire et financier - art. L512-47 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655423", "@num": "L512-55", "#text": "Code monétaire et financier - art. L512-55 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656012", "@num": "L512-94", "#text": "Code monétaire et financier - art. L512-94 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-07-05 4A-6-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-06-20 4H-1-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199176", "@fin": "2005-01-01", "#text": "18° : Sociétés mères (1)", "@debut": "2002-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197213", "@fin": "2999-01-01", "#text": "5 : Exonérations et régimes spéciaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": 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"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": "LEGIARTI000048182819", "@fin": "1952-07-11", "@num": "145", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049438539", "@fin": "1954-08-15", "@num": "145", "@etat": "MODIFIE", "@debut": "1952-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049511535", "@fin": "1955-05-21", "@num": "145", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049704865", "@fin": "1979-07-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1955-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", 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a. Les titres de participations doivent revêtir la forme nominative ou être déposés dans un établissement désigné par l'administration ;

b. les titres de participation doivent représenter au moins 5 % du capital de la société émettrice ; ce pourcentage s'apprécie à la date de mise en paiement des produits de la participation.

Si, à la date mentionnée au premier alinéa, la participation dans le capital de la société émettrice est réduite à moins de 5 % du fait de l'exercice d'options de souscription d'actions dans les conditions prévues à l'article L. 225-183 du code de commerce, le régime des sociétés mères lui reste applicable si ce pourcentage est à nouveau atteint à la suite de la première augmentation de capital suivant cette date et au plus tard dans un délai de trois ans ;

c. Les titres de participations doivent avoir été souscrits à l'émission. A défaut, la personne morale participante doit avoir pris l'engagement de les conserver pendant un délai de deux ans.

Les titres échangés dans le cadre de l'une des opérations visées aux 7 et 7 bis de l'article 38 et 2 de l'article 115 sont réputés détenus jusqu'à la cession des titres reçus en échange.

2. à 4. (Abrogés pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1993).

4. bis et 5. (Abrogés).

6. Le régime fiscal des sociétés mères n'est pas applicable :

a. Aux produits des actions de sociétés d'investissement, des sociétés de développement régional ;

b. b bis. (Abrogés pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1993).

b ter. Aux produits des titres auxquels ne sont pas attachés des droits de vote. (1)

c. (Périmé)

f. (abrogé pour les exercices ouverts à compter du 1er janvier 2000).

g. Aux produits et plus-values nets distribués par les sociétés de capital-risque exonérés en application du 3° septies de l'article 208.

h. aux bénéfices distribués aux actionnaires des sociétés d'investissements immobiliers cotées et de leurs filiales visées à l'article 208 C et prélevés sur les bénéfices exonérés en application du premier alinéa du II de cet article.

1° Pendant vingt-cinq ans à compter de leur émission, pour les actions souscrites en espèces et entièrement libérées par les sociétés participantes avant le 1er janvier 1966 ;

2° (Disposition périmée).

En ce qui concerne les actions visées au 1°, aucun pourcentage minimal de participation n'est exigé pour l'application du régime défini au présent article.

8. (Transféré sous le paragraphe 6 d ci-dessus).

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" }, "LIENS": { "LIEN": [ { "#text": "CGI 216, 210 A, 115, 38, 208, 208 C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705360", "#text": "Ordonnance 58-876 1958-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000705360", "@numtexte": "58-876", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-09-24" }, { "@id": "JORFARTI000002280465", "@num": "33", "#text": "Loi n°63-254 du 15 mars 1963 - art. 33, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000870176", "#text": "Décret 63-683 1963-07-13 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000870176", "@numtexte": "63-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000693194", "#text": "Loi 69-1160 1969-12-24 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000029321822", "@num": "1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000508808", "#text": "Loi 87-416 1987-06-17", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFARTI000002281821", "@num": "6", "#text": "Loi n°88-50 du 18 janvier 1988 - art. 6, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000875421", "@nortexte": "AGRX8700004L", "@numtexte": "88-50", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-01-18" }, { "@id": "JORFTEXT000000361988", "#text": "Loi 93-1444 1993-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "LEGIARTI000027823991", "@num": "12", "#text": "Loi n°93-1444 du 31 décembre 1993 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "LEGIARTI000006321826", "@num": "93", "#text": "Loi - art. 93 (V) JORF 31 décembre 2003 en vigueur le 1er janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGITEXT000034586481", "#text": "Décret n°2017-727 du 3 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034579563", "@nortexte": "ECFE1701904D", "@numtexte": "2017-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-03" }, { "@id": "LEGIARTI000006225622", "@num": "L225-183", "#text": "Code de commerce. - art. L225-183 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448204", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196219", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378028", "@num": "216", "#text": "Code général des impôts, CGI. - art. 216 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303505", "@num": "216 A", "#text": "Code général des impôts, CGI. - art. 216 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987511", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588634", "@num": "301 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293763", "@num": "54", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298480", "@num": "49 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625023", "@num": "49 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612261", "@num": "L512-92", "#text": "Code monétaire et financier - art. L512-92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654910", "@num": "L512-10", "#text": "Code monétaire et financier - art. L512-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655328", "@num": "L512-47", "#text": "Code monétaire et financier - art. L512-47 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655423", "@num": "L512-55", "#text": "Code monétaire et financier - art. L512-55 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656012", "@num": "L512-94", "#text": "Code monétaire et financier - art. 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"@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041467867", "@fin": "2999-01-01", "@num": "145", "@etat": "VIGUEUR", "@debut": "2019-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Le régime fiscal des sociétés mères, tel qu'il est défini à l'article 216, est applicable aux sociétés et autres organismes soumis à l'impôt sur les sociétés au taux normal qui détiennent des participations satisfaisant aux conditions ci-après :

a. Les titres de participations doivent revêtir la forme nominative ou être déposés dans un établissement désigné par l'administration ;

b. les titres de participation doivent représenter au moins 5 % du capital de la société émettrice ; ce pourcentage s'apprécie à la date de mise en paiement des produits de la participation.

c. Les titres de participations doivent avoir été souscrits à l'émission. A défaut, la personne morale participante doit avoir pris l'engagement de les conserver pendant un délai de deux ans.

Les titres échangés dans le cadre de l'une des opérations visées aux 7 et 7 bis de l'article 38 et 2 de l'article 115 sont réputés détenus jusqu'à la cession des titres reçus en échange.

2. à 4. (Abrogés pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1993).

4. bis et 5. (Abrogés).

6. Le régime fiscal des sociétés mères n'est pas applicable :

a. Aux produits des actions de sociétés d'investissement, des sociétés de développement régional ;

b. b bis. (Abrogés pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1993).

b ter. Aux produits des titres auxquels ne sont pas attachés des droits de vote. (1)

c. (Périmé)

f. (abrogé pour les exercices ouverts à compter du 1er janvier 2000).

g. Aux produits et plus-values nets distribués par les sociétés de capital-risque exonérés en application du 3° septies de l'article 208.

1° Pendant vingt-cinq ans à compter de leur émission, pour les actions souscrites en espèces et entièrement libérées par les sociétés participantes avant le 1er janvier 1966 ;

2° (Disposition périmée).

En ce qui concerne les actions visées au 1°, aucun pourcentage minimal de participation n'est exigé pour l'application du régime défini au présent article.

8. (Transféré sous le paragraphe 6 d ci-dessus).

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" }, "LIENS": { "LIEN": [ { "#text": "CGI 216, 210 A, 115, 38, 208, 208 C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705360", "#text": "Ordonnance 58-876 1958-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000705360", "@numtexte": "58-876", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-09-24" }, { "@id": "JORFARTI000002280465", "@num": "33", "#text": "Loi n°63-254 du 15 mars 1963 - art. 33, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000870176", "#text": "Décret 63-683 1963-07-13 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000870176", "@numtexte": "63-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000693194", "#text": "Loi 69-1160 1969-12-24 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000029321822", "@num": "1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000508808", "#text": "Loi 87-416 1987-06-17", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFARTI000002281821", "@num": "6", "#text": "Loi n°88-50 du 18 janvier 1988 - art. 6, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000875421", "@nortexte": "AGRX8700004L", "@numtexte": "88-50", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-01-18" }, { "@id": "JORFTEXT000000361988", "#text": "Loi 93-1444 1993-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "LEGIARTI000027823991", "@num": "12", "#text": "Loi n°93-1444 du 31 décembre 1993 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "LEGIARTI000006323323", "@num": "22", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 22 () JORF 8 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGITEXT000034586481", "#text": "Décret n°2017-727 du 3 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034579563", "@nortexte": "ECFE1701904D", "@numtexte": "2017-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-03" }, { "@id": "LEGIARTI000006225622", "@num": "L225-183", "#text": "Code de commerce. - art. L225-183 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448204", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196219", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378028", "@num": "216", "#text": "Code général des impôts, CGI. - art. 216 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303505", "@num": "216 A", "#text": "Code général des impôts, CGI. - art. 216 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987511", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588634", "@num": "301 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293763", "@num": "54", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298480", "@num": "49 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625023", "@num": "49 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612261", "@num": "L512-92", "#text": "Code monétaire et financier - art. L512-92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654910", "@num": "L512-10", "#text": "Code monétaire et financier - art. L512-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655328", "@num": "L512-47", "#text": "Code monétaire et financier - art. L512-47 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655423", "@num": "L512-55", "#text": "Code monétaire et financier - art. L512-55 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656012", "@num": "L512-94", "#text": "Code monétaire et financier - art. L512-94 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199175", "@fin": "2999-01-01", "#text": "18° : Sociétés mères", "@debut": "2000-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197213", "@fin": "2999-01-01", "#text": "5 : Exonérations et régimes spéciaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000048182819", "@fin": "1952-07-11", "@num": "145", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049438539", "@fin": "1954-08-15", "@num": "145", "@etat": "MODIFIE", "@debut": "1952-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049511535", "@fin": "1955-05-21", "@num": "145", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049704865", "@fin": "1979-07-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1955-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307345", "@fin": "1980-07-16", "@num": "145", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307346", "@fin": "1982-09-01", "@num": "145", "@etat": "MODIFIE", "@debut": 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"145", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307353", "@fin": "1993-08-18", "@num": "145", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307354", "@fin": "1994-09-02", "@num": "145", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307355", "@fin": "1995-10-27", "@num": "145", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307356", "@fin": "1997-04-11", "@num": "145", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307357", "@fin": "2000-03-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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a. Les titres de participations doivent revêtir la forme nominative ou être déposés dans un établissement désigné par l'administration ;

b. les titres de participation doivent représenter au moins 5 % du capital de la société émettrice ; ce pourcentage s'apprécie à la date de mise en paiement des produits de la participation.

c. Les titres de participations doivent avoir été souscrits à l'émission. A défaut, la personne morale participante doit avoir pris l'engagement de les conserver pendant un délai de deux ans. En cas de non-respect de cet engagement, la société participante est tenue de verser au Trésor une somme égale au montant de l'impôt dont elle a été exonérée indûment, majoré de l'intérêt de retard. Ce versement est exigible dans les trois mois suivant la cession.

Les titres échangés dans le cadre de l'une des opérations visées aux 7 et 7 bis de l'article 38 et 2 de l'article 115 sont réputés détenus jusqu'à la cession des titres reçus en échange.

2. à 4. (Abrogés pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1993).

4. bis et 5. (Abrogés).

6. Le régime fiscal des sociétés mères n'est pas applicable :

a. Aux produits des actions de sociétés d'investissement, des sociétés de développement régional ;

b. b bis. (Abrogés pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1993).

b ter. Aux produits des titres auxquels ne sont pas attachés des droits de vote. (1)

c. (Périmé)

f. (abrogé pour les exercices ouverts à compter du 1er janvier 2000).

g. Aux produits et plus-values nets distribués par les sociétés de capital-risque exonérés en application du 3° septies de l'article 208.

1° Pendant vingt-cinq ans à compter de leur émission, pour les actions souscrites en espèces et entièrement libérées par les sociétés participantes avant le 1er janvier 1966 ;

2° (Disposition périmée).

En ce qui concerne les actions visées au 1°, aucun pourcentage minimal de participation n'est exigé pour l'application du régime défini au présent article.

8. (Transféré sous le paragraphe 6 d ci-dessus).

" } }, "LEGIARTI000006307366": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "145", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-31", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307366", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307366.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0145AAXXXXXAV" } }, "NOTA": { "CONTENU": "

NOTA : Loi n° 2005-1720 du 30 décembre 2005, art. 39 III : Ces dispositions sont applicables pour la détermination des résultats des exercices clos à compter du 31 décembre 2005.

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(1) Dans sa décision n° 2016-553 QPC du 8 juillet 2016 (NOR : CSCX1619319S), le Conseil constitutionnel a déclaré, dans les conditions fixées par son considérant 10, Le b ter du 6 de l'article 145 du code général des impôts dans sa rédaction issue de la loi n° 2005-1720 du 30 décembre 2005 contraire à la Constitution. La déclaration d'inconstitutionnalité prend effet à compter de la publication de la présente décision dans les conditions fixées par son considérant 10 (10 juillet 2016).
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" }, "LIENS": { "LIEN": [ { "#text": "CGI 216, 210 A, 115, 38, 208, 208 C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705360", "#text": "Ordonnance 58-876 1958-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000705360", "@numtexte": "58-876", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-09-24" }, { "@id": "JORFARTI000002280465", "@num": "33", "#text": "Loi n°63-254 du 15 mars 1963 - art. 33, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000870176", "#text": "Décret 63-683 1963-07-13 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000870176", "@numtexte": "63-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000693194", "#text": "Loi 69-1160 1969-12-24 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000029321822", "@num": "1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000508808", "#text": "Loi 87-416 1987-06-17", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFARTI000002281821", "@num": "6", "#text": "Loi n°88-50 du 18 janvier 1988 - art. 6, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000875421", "@nortexte": "AGRX8700004L", "@numtexte": "88-50", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-01-18" }, { "@id": "JORFTEXT000000361988", "#text": "Loi 93-1444 1993-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "LEGIARTI000027823991", "@num": "12", "#text": "Loi n°93-1444 du 31 décembre 1993 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "LEGIARTI000006322622", "@num": "28", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 28 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322634", "@num": "39", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 39 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGITEXT000034586481", "#text": "Décret n°2017-727 du 3 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034579563", "@nortexte": "ECFE1701904D", "@numtexte": "2017-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-03" }, { "@id": "LEGIARTI000006225622", "@num": "L225-183", "#text": "Code de commerce. - art. L225-183 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448204", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196219", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378028", "@num": "216", "#text": "Code général des impôts, CGI. - art. 216 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303505", "@num": "216 A", "#text": "Code général des impôts, CGI. - art. 216 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987511", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588634", "@num": "301 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293763", "@num": "54", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298480", "@num": "49 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625023", "@num": "49 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612261", "@num": "L512-92", "#text": "Code monétaire et financier - art. L512-92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654910", "@num": "L512-10", "#text": "Code monétaire et financier - art. L512-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655328", "@num": "L512-47", "#text": "Code monétaire et financier - art. L512-47 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655423", "@num": "L512-55", "#text": "Code monétaire et financier - art. L512-55 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656012", "@num": "L512-94", "#text": "Code monétaire et financier - art. L512-94 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199175", "@fin": "2999-01-01", "#text": "18° : Sociétés mères", "@debut": "2000-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197213", "@fin": "2999-01-01", "#text": "5 : Exonérations et régimes spéciaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000048182819", "@fin": "1952-07-11", "@num": "145", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049438539", "@fin": "1954-08-15", "@num": "145", "@etat": "MODIFIE", "@debut": "1952-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049511535", "@fin": "1955-05-21", "@num": "145", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049704865", "@fin": "1979-07-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1955-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307345", "@fin": "1980-07-16", "@num": "145", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307352", "@fin": "1993-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307353", "@fin": "1993-08-18", "@num": "145", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307354", "@fin": "1994-09-02", "@num": "145", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307355", "@fin": "1995-10-27", "@num": "145", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307356", "@fin": "1997-04-11", "@num": "145", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307357", "@fin": "2000-03-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307358", "@fin": "2000-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307359", "@fin": "2001-05-16", "@num": "145", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307360", "@fin": "2001-03-31", "@num": "145", "@etat": "MODIFIE_MORT_NE", "@debut": "2001-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307361", "@fin": "2002-03-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307362", "@fin": "2002-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307363", "@fin": "2005-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307364", "@fin": "2006-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307365", "@fin": "2005-12-31", "@num": "145", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307366", "@fin": "2006-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307367", "@fin": "2007-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014424", "@fin": "2008-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041467867", "@fin": "2999-01-01", "@num": "145", "@etat": "VIGUEUR", "@debut": "2019-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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a. Les titres de participations doivent revêtir la forme nominative ou être déposés dans un établissement désigné par l'administration ;

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b. les titres de participation doivent représenter au moins 5 % du capital de la société émettrice ; ce pourcentage s'apprécie à la date de mise en paiement des produits de la participation.

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c. Les titres de participation doivent avoir été conservés pendant un délai de deux ans. En cas de non-respect du délai de conservation, la société participante est tenue de verser au Trésor une somme égale au montant de l'impôt dont elle a été exonérée indûment, majoré de l'intérêt de retard. Ce versement est exigible dans les trois mois suivant la cession.

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Lorsque les titres de participation sont apportés sous le bénéfice du régime prévu par l'article 210 A, le délai de conservation est décompté à partir de la date de souscription ou d'acquisition par la société apporteuse jusqu'à la date de cession par la société bénéficiaire de l'apport.

\n
\n

Les titres échangés dans le cadre de l'une des opérations visées aux 7 et 7 bis de l'article 38 et 2 de l'article 115 sont réputés détenus jusqu'à la cession des titres reçus en échange.

\n
\n

2. à 4. (abrogés pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1993).

\n
\n

4. bis et 5. (abrogés).

\n
\n

6. Le régime fiscal des sociétés mères n'est pas applicable :

\n
\n

a. aux produits des actions de sociétés d'investissement, des sociétés de développement régional ;

\n
\n

b. et b bis (abrogés pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1993) ;

\n
\n

b. ter aux produits des titres auxquels ne sont pas attachés des droits de vote, sauf si la société détient des titres représentant au moins 5 % du capital et des droits de vote de la société émettrice (1) ;

\n
\n

c. (périmé) ;

\n
\n

d. aux dividendes distribués aux actionnaires des sociétés immobilières pour le commerce et l'industrie visés au dixième alinéa du 3° quater de l'article 208 et prélevés sur les bénéfices exonérés visés au neuvième alinéa du 3° quater du même article ;

\n
\n

e. aux dividendes distribués aux actionnaires des sociétés agréées pour le financement des télécommunications visées à l'article 1er de la loi n° 69-1160 du 24 décembre 1969 et des sociétés qui redistribuent les dividendes d'une société immobilière pour le commerce et l'industrie en application du huitième alinéa du 3° quinquies de l'article 208 ;

\n
\n

f. (abrogé pour les exercices ouverts à compter du 1er janvier 2000) ;

\n
\n

g. aux produits et plus-values nets distribués par les sociétés de capital-risque exonérés en application du 3° septies de l'article 208 ;

\n
\n

h. aux bénéfices distribués aux actionnaires :

\n
\n

1° des sociétés d'investissements immobiliers cotées et de leurs filiales visées à l'article 208 C et prélevés sur les bénéfices exonérés en application du premier alinéa du II de cet article ;

\n
\n

2° Des sociétés étrangères ayant une activité identique à celles mentionnées à l'article 208 C et qui sont exonérées, dans l'Etat où elles ont leur siège de direction effective, de l'impôt sur les sociétés de cet Etat ;

\n
\n

i. aux revenus et profits distribués aux actionnaires de sociétés de placement à prépondérance immobilière à capital variable mentionnées au 3° nonies de l'article 208 et à ceux de leurs filiales ayant opté pour le régime prévu au II de l'article 208 C.

\n
\n

1° pendant vingt-cinq ans à compter de leur émission, pour les actions souscrites en espèces et entièrement libérées par les sociétés participantes avant le 1er janvier 1966 ;

\n
\n

2° (disposition périmée) ;

\n
\n

3° jusqu'au 31 décembre 1985, pour les actions acquises ou souscrites et libérées par les sociétés participantes avant la promulgation de la loi n° 63-254 du 15 mars 1963, dans le capital de sociétés immobilières conventionnées admises à bénéficier des dispositions de l'ordonnance n° 58-876 du 24 septembre 1958.

\n
\n

En ce qui concerne les actions visées au 1°, aucun pourcentage minimal de participation n'est exigé pour l'application du régime défini au présent article.

\n
\n

8. (Transféré sous le paragraphe 6 d ci-dessus).

\n
\n

\n
" } }, "LEGIARTI000006307367": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "145", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-29", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307367", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307367.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0145AAXXXXXAW" } }, "NOTA": { "CONTENU": "

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"145", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307364", "@fin": "2006-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307365", "@fin": "2005-12-31", "@num": "145", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307366", "@fin": "2006-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307367", "@fin": "2007-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014424", "@fin": "2008-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062253", "@fin": "2016-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031815481", "@fin": "2017-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817389", "@fin": "2017-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036362803", "@fin": "2018-12-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2017-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526723", "@fin": "2019-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2018-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990394", "@fin": "2019-07-21", "@num": "145", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041467867", "@fin": "2999-01-01", "@num": "145", "@etat": "VIGUEUR", "@debut": "2019-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

a. Les titres de participations doivent revêtir la forme nominative ou être déposés dans un établissement désigné par l'administration ;

\n
\n

b. les titres de participation doivent représenter au moins 5 % du capital de la société émettrice ; ce pourcentage s'apprécie à la date de mise en paiement des produits de la participation.

\n
\n

Les titres échangés dans le cadre de l'une des opérations visées aux 7 et 7 bis de l'article 38 et 2 de l'article 115 sont réputés détenus jusqu'à la cession des titres reçus en échange.

\n
\n

Les titres prêtés, mis en pension ou remis en garantie dans les conditions prévues aux articles 38 bis à 38 bis-0 A bis ne peuvent être pris en compte par les parties au contrat en cause pour l'application du régime défini au présent article. De même, les titres mentionnés à l'article 38 bis A ne sont pas pris en compte pour l'application de ce régime.

\n
\n

2. à 4. (abrogés pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1993).

\n
\n

4. bis et 5. (abrogés).

\n
\n

6. Le régime fiscal des sociétés mères n'est pas applicable :

\n
\n

a. aux produits des actions de sociétés d'investissement, des sociétés de développement régional ;

\n
\n

b. et b bis (abrogés pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1993) ;

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\n

c. (périmé) ;

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\n

f. (abrogé pour les exercices ouverts à compter du 1er janvier 2000) ;

\n
\n

g. aux produits et plus-values nets distribués par les sociétés de capital-risque exonérés en application du 3° septies de l'article 208 ;

\n
\n

h. aux bénéfices distribués aux actionnaires :

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\n

1° pendant vingt-cinq ans à compter de leur émission, pour les actions souscrites en espèces et entièrement libérées par les sociétés participantes avant le 1er janvier 1966 ;

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\n

2° (disposition périmée) ;

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\n

En ce qui concerne les actions visées au 1°, aucun pourcentage minimal de participation n'est exigé pour l'application du régime défini au présent article.

\n
\n

8. (Transféré sous le paragraphe 6 d ci-dessus).

\n
\n

\n
" } }, "LEGIARTI000006516408": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "27", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2001-05-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006516408", "URL": "article/LEGI/ARTI/00/00/06/51/64/LEGIARTI000006516408.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ADEEMXXXXXX027AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006700269", "@num": "1", "#text": "Loi n°42-785 du 18 août 1942 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515603", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1942-08-18" }, { "@id": "LEGIARTI000006358186", "@num": "1", "#text": "Décret n°82-176 du 18 février 1982 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332653", "@numtexte": "82-176", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-02-18" }, { "@id": "LEGIARTI000006358518", "@num": "1", "#text": "Décret n°82-401 du 13 mai 1982 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000519368", "@numtexte": "82-401", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-05-13" }, { "@id": "LEGIARTI000006293992", "@num": "102 RA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 RA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295260", "@num": "102 RB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 RB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293993", "@num": "102 RC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 RC (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296903", "@num": "65", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 65 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307360", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308493", "@num": "206", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 206 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309353", "@num": "260 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 260 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899166", "@num": "R*361-4", "#text": "Code de la construction et de l'habitation. - art. R*361-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006795523", "@num": "R389-4", "#text": "Code des pensions militaires d'invalidité et des v - art. R389-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654911", "@num": "L512-10", "#text": "Code monétaire et financier - art. L512-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654911", "@num": "L512-10", "#text": "Code monétaire et financier - art. L512-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654952", "@num": "L512-13", "#text": "Code monétaire et financier - art. L512-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654847", "@num": "L512-5", "#text": "Code monétaire et financier - art. L512-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654881", "@num": "L512-8", "#text": "Code monétaire et financier - art. L512-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584324", "@num": "L527-3", "#text": "Code rural - art. L527-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072678", "#text": "Loi n°1929-07-24 du 24 juillet 1929", "@sens": "cible", "@cidtexte": "LEGITEXT000006072678", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1929-07-24" }, { "@id": "LEGIARTI000006699297", "@num": "1", "#text": "Loi n°1929-07-24 du 24 juillet 1929 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072678", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1929-07-24" }, { "@id": "LEGIARTI000006699379", "@num": "10", "#text": "Loi n°1929-07-24 du 24 juillet 1929 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072678", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1929-07-24" }, { "@id": "LEGIARTI000006699398", "@num": "12", "#text": "Loi n°1929-07-24 du 24 juillet 1929 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072678", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1929-07-24" }, { "@id": "LEGIARTI000006699323", "@num": "4", "#text": "Loi n°1929-07-24 du 24 juillet 1929 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072678", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1929-07-24" }, { "@id": "LEGIARTI000006699333", "@num": "5", "#text": "Loi n°1929-07-24 du 24 juillet 1929 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072678", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1929-07-24" }, { "@id": "LEGIARTI000006699342", "@num": "6", "#text": "Loi n°1929-07-24 du 24 juillet 1929 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072678", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1929-07-24" }, { "@id": "LEGIARTI000006699352", "@num": "7", "#text": "Loi n°1929-07-24 du 24 juillet 1929 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072678", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1929-07-24" }, { "@id": "LEGIARTI000006699361", "@num": "8", "#text": "Loi n°1929-07-24 du 24 juillet 1929 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072678", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1929-07-24" }, { "@id": "LEGITEXT000006072680", "#text": "Loi n°1934-03-17 du 17 mars 1934", "@sens": "cible", "@cidtexte": "LEGITEXT000006072680", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1934-03-17" }, { "@id": "LEGIARTI000006699783", "@num": "13", "#text": "Loi n°1934-03-17 du 17 mars 1934 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072680", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1934-03-17" }, { "@id": "LEGIARTI000006699801", "@num": "14", "#text": "Loi n°1934-03-17 du 17 mars 1934 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072680", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1934-03-17" }, { "@id": "LEGIARTI000006699820", "@num": "15", "#text": "Loi n°1934-03-17 du 17 mars 1934 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072680", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1934-03-17" }, { "@id": "LEGIARTI000006699640", "@num": "2", "#text": "Loi n°1934-03-17 du 17 mars 1934 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072680", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1934-03-17" }, { "@id": "LEGIARTI000006699662", "@num": "3", "#text": "Loi n°1934-03-17 du 17 mars 1934 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072680", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1934-03-17" }, { "@id": "LEGIARTI000006699682", "@num": "4", "#text": "Loi n°1934-03-17 du 17 mars 1934 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072680", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1934-03-17" }, { "@id": "LEGIARTI000006699753", "@num": "8", "#text": "Loi n°1934-03-17 du 17 mars 1934 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072680", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1934-03-17" }, { "@id": "LEGITEXT000006072681", "#text": "Loi n°1936-08-13 du 13 août 1936", "@sens": "cible", "@cidtexte": "LEGITEXT000006072681", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1936-08-13" }, { "@id": "LEGIARTI000006699857", "@num": "10", "#text": "Loi n°1936-08-13 du 13 août 1936 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072681", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1936-08-13" }, { "@id": "LEGIARTI000006699853", "@num": "6", "#text": "Loi n°1936-08-13 du 13 août 1936 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072681", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1936-08-13" }, { "@id": "LEGIARTI000006699855", "@num": "8", "#text": "Loi n°1936-08-13 du 13 août 1936 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072681", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1936-08-13" }, { "@id": "LEGIARTI000006699856", "@num": "9", "#text": "Loi n°1936-08-13 du 13 août 1936 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072681", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1936-08-13" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce L511-30, L511-31, L511-32, L512-10", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006233279", "@num": "L511-30", "#text": "Code de commerce. - art. L511-30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006233280", "@num": "L511-31", "#text": "Code de commerce. - art. L511-31 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006233281", "@num": "L511-32", "#text": "Code de commerce. - art. L511-32 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307356", "@num": "145", "#text": "Code général des impôts, CGI. - art. 145 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654910", "@num": "L512-10", "#text": "Code monétaire et financier - art. L512-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654924", "@num": "L512-11", "#text": "Code monétaire et financier - art. L512-11 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654940", "@num": "L512-12", "#text": "Code monétaire et financier - art. L512-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654960", "@num": "L512-14", "#text": "Code monétaire et financier - art. L512-14 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654969", "@num": "L512-15", "#text": "Code monétaire et financier - art. L512-15 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654987", "@num": "L512-16", "#text": "Code monétaire et financier - art. L512-16 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655003", "@num": "L512-17", "#text": "Code monétaire et financier - art. L512-17 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655020", "@num": "L512-18", "#text": "Code monétaire et financier - art. L512-18 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655028", "@num": "L512-19", "#text": "Code monétaire et financier - art. L512-19 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006120187", "@fin": "2999-01-01", "#text": "Titre IV : Diverses dispositions à caractère technique", "@debut": "2001-05-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006095545", "@fin": "2999-01-01", "#text": "Première Partie : Régulation financière", "@debut": "2001-05-16" } ] }, "@cid": "JORFTEXT000000223114", "@nor": "ECOX0000021L", "@num": "2001-420", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2001-420 du 15 mai 2001 relative aux nouvelles régulations économiques (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000223114", "@c_titre_court": "Loi n° 2001-420 du 15 mai 2001" }, { "@fin": "2999-01-01", "#text": "Loi n° 2001-420 du 15 mai 2001 relative aux nouvelles régulations économiques", "@debut": "2001-05-16", "@id_txt": "LEGITEXT000005630963", "@c_titre_court": "Loi n° 2001-420 du 15 mai 2001" } ], "@date_publi": "2001-05-16", "@date_signature": "2001-05-15" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006516408", "@fin": "2999-01-01", "@num": "27", "@etat": "VIGUEUR", "@debut": "2001-05-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Dans le délai de trois mois à compter de la publication de la présente loi, la Banque fédérale des banques populaires modifie ses statuts en vue de sa transformation en société anonyme régie par les titres Ier à IV du livre II du code de commerce. Cette société est substituée à la Chambre syndicale des banques populaires comme organe central, au sens des articles L. 511-30, L. 511-31 et L. 511-32 du code monétaire et financier. La Chambre syndicale des banques populaires est dissoute. Ses biens, droits et obligations sont intégralement transférés à la Banque fédérale des banques populaires.

Dans les textes législatifs et réglementaires en vigueur, les mots : \" Chambre syndicale des banques populaires \" sont remplacés par les mots : \" Banque fédérale des banques populaires \".

Dans l'intitulé de la sous-section 2 de la section 2 du chapitre II du titre Ier du livre V du code monétaire et financier, les mots : \" Chambre syndicale \" sont remplacés par les mots :

\" Banque fédérale des banques populaires \".

II.-A modifié les dispositions suivantes :

-Code monétaire et financier

\nArt. L512-10 \n

III.-A modifié les dispositions suivantes :

-Code monétaire et financier

\nArt. L512-11 \n

IV.-Le fonds de garantie des banques populaires est supprimé à compter de la publication de la présente loi. Les obligations couvertes par ce fonds et les droits y afférents sont intégralement transférés à la Banque fédérale des banques populaires.

V.-A modifié les dispositions suivantes :

-Code monétaire et financier

\nArt. L512-12 \n

VI.-Les dispositions du présent article n'emportent pas, pour la Banque fédérale des banques populaires, changement dans la personne morale et les opérations rendues nécessaires pour leur application n'entraînent, par elles-mêmes, aucune conséquence fiscale.

Pour la détermination de ses résultats imposables, la Banque fédérale des banques populaires bénéficiaire des apports doit se conformer aux conditions prévues au 3 de l'article 210 A du code général des impôts à raison des biens, droits et obligations qui lui ont été dévolus. Pour l'application de cette mesure, la société absorbée s'entend respectivement de la Chambre syndicale des banques populaires et du fonds collectif de garantie qui possédaient les biens avant l'intervention de l'opération et la société absorbante s'entend de la Banque fédérale des banques populaires possédant ces mêmes biens après l'opération.

\n
\n

VII.-A abrogé les dispositions suivantes :

-Loi du 24 juillet 1929 ; Loi du 17 mars 1934 ; Loi du 13 août 1936

-Code monétaire et financier

\nArt. L512-14 ; Art. L512-15 ; Art. L512-16 ; Art. L512-17 ; Art. L512-18 \n

VIII.-A modifié les dispositions suivantes :

-Code monétaire et financier

\nArt. L512-19 \n

IX.-A modifié les dispositions suivantes :

-Code général des impôts

\nArt. 145\n

\n
" } }, "LEGIARTI000006584324": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L527-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-07-31", "DATE_DEBUT": "2001-05-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006584324", "URL": "article/LEGI/ARTI/00/00/06/58/43/LEGIARTI000006584324.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X527L003XXAB" } }, "LIENS": { "LIEN": [ { "#text": "Loi 1917-03-13", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000526953", "#text": "Loi 91-363 1991-04-15", "@sens": "source", "@cidtexte": "JORFTEXT000000526953", "@nortexte": "AGRX9000116L", "@numtexte": "91-363", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-04-15" }, { "@id": "LEGIARTI000006516408", "@num": "27", "#text": "Loi n°2001-420 du 15 mai 2001 - art. 27 (V) JORF 16 mai 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000223114", "@nortexte": "ECOX0000021L", "@numtexte": "2001-420", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-05-15" }, { "@id": "LEGIARTI000006654910", "@num": "L512-10", "#text": "Code monétaire et financier - art. L512-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006167800", "@fin": "2999-01-01", "#text": "Section 2 : Sociétés coopératives de caution mutuelle.", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152278", "@fin": "2999-01-01", "#text": "Chapitre VII : Fédérations de coopératives et association nationale de révision, sociétés coopératives de caution mutuelle", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138345", "@fin": "2999-01-01", "#text": "Titre II : Sociétés coopératives agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121423", "@fin": "2999-01-01", "#text": "Livre V : Organismes professionnels agricoles", "@debut": "1985-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584323", "@fin": "2001-05-16", "@num": "L527-3", "@etat": "MODIFIE", "@debut": "1990-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584324", "@fin": "2009-07-31", "@num": "L527-3", "@etat": "MODIFIE", "@debut": "2001-05-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020776444", "@fin": "2999-01-01", "@num": "L527-3", "@etat": "VIGUEUR", "@debut": "2009-07-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions du titre Ier, relatif aux sociétés de caution mutuelle, de la loi du 13 mars 1917 sur l'organisation du crédit au petit et au moyen commerce et à la petite et moyenne industrie, ainsi que des lois subséquentes, seront adaptées par décret en Conseil d'Etat au cas des sociétés coopératives agricoles de caution mutuelle et de leurs unions en vue de fixer leurs règles d'activité et de les soumettre aux régimes juridique et fiscal de la coopération agricole.
\n
Toutefois, les sociétés coopératives agricoles de caution mutuelle ne seront pas placées sous le contrôle technique et financier de la banque fédérale des banques populaires prévu par l'article L. 512-10 du code monétaire et financier.
" } }, "LEGIARTI000006699305": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2001-01-01", "DATE_DEBUT": "1929-07-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006699305", "URL": "article/LEGI/ARTI/00/00/06/69/93/LEGIARTI000006699305.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AFEAWXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006654910", "@num": "L512-10", "#text": "Code monétaire et financier - art. L512-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1917-03-13", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 1920-08-07", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 1929-07-24 art. 12", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Ordonnance 2000-1223 2000-12-24 art. 4 JORF 16 décembre 2000 en vigueur le 1er janvier 2001", "@sens": "source", "@typelien": "ABROGATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "LEGITEXT000006072678", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2001-05-16", "#text": "Loi du 24 juillet 1929 portant modification à la loi du 13 mars 1917 ayant pour objet l'organisation du crédit au petit et au moyen commerce, à la petite et à la moyenne industrie", "@debut": "1929-07-25", "@id_txt": "LEGITEXT000006072678", "@c_titre_court": "Loi du 24 juillet 1929" } ], "@date_publi": "2999-01-01", "@date_signature": "1929-07-24" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006699305", "@fin": "2001-01-01", "@num": "2", "@etat": "ABROGE", "@debut": "1929-07-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les banques populaires instituées conformément aux prescriptions de la loi du 13 mars 1917 et agréées en vertu de l'article 3 de la loi du 7 août 1920 constituent une chambre syndicale dont la composition sera fixée par le décret à l'article 12 de la présente loi.
\n Cette chambre syndicale est investie de la personnalité civile.
" } }, "LEGIARTI000018014424": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "145", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-29", "DATE_DEBUT": "2007-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000018014424", "URL": "article/LEGI/ARTI/00/00/18/01/44/LEGIARTI000018014424.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2007-1824 du 25 décembre 2007 art. 21 II : L'article 145 du code général des impôts s'applique aux exercices clos à compter du 31 décembre 2007.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705360", "#text": "Ordonnance n°58-876 du 24 septembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000705360", "@numtexte": "58-876", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-09-24" }, { "@id": "JORFARTI000002280465", "@num": "33", "#text": "Loi n°63-254 du 15 mars 1963 - art. 33", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000870176", "#text": "Décret n°63-683 du 13 juillet 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000870176", "@numtexte": "63-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000693194", "#text": "Loi n°69-1160 du 24 décembre 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000029321822", "@num": "1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000027823991", "@num": "12", "#text": "Loi n°93-1444 du 31 décembre 1993 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000459360", "#text": "Ordonnance n° 2006-1048 du 25 août 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000459360", "@nortexte": "SOCX0600132R", "@numtexte": "2006-1048", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-08-25" }, { "@id": "JORFTEXT000000646970", "#text": "Loi n°2006-1615 du 18 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000646970", "@nortexte": "SOCX0600170L", "@numtexte": "2006-1615", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-18" }, { "@id": "LEGIARTI000017885100", "@num": "21", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGITEXT000034586481", "#text": "Décret n°2017-727 du 3 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034579563", "@nortexte": "ECFE1701904D", "@numtexte": "2017-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-03" }, { "@id": "LEGIARTI000006225622", "@num": "L225-183", "#text": "Code de commerce - art. L225-183", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307249", "@num": "115", "#text": "Code général des impôts, CGI. - art. 115", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308524", "@num": "208", "#text": "Code général des impôts, CGI. - art. 208", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448204", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196219", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378028", "@num": "216", "#text": "Code général des impôts, CGI. - art. 216 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303505", "@num": "216 A", "#text": "Code général des impôts, CGI. - art. 216 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987511", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307530", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588634", "@num": "301 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293763", "@num": "54", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298480", "@num": "49 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625023", "@num": "49 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612261", "@num": "L512-92", "#text": "Code monétaire et financier - art. 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a. Les titres de participations doivent revêtir la forme nominative ou être déposés dans un établissement désigné par l'administration ;

b. les titres de participation doivent représenter au moins 5 % du capital de la société émettrice ; ce pourcentage s'apprécie à la date de mise en paiement des produits de la participation.

Les titres échangés dans le cadre de l'une des opérations visées aux 7 et 7 bis de l'article 38 et 2 de l'article 115 sont réputés détenus jusqu'à la cession des titres reçus en échange.

2. à 4. (abrogés pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1993).

4. bis et 5. (abrogés).

6. Le régime fiscal des sociétés mères n'est pas applicable :

a. aux produits des actions de sociétés d'investissement, des sociétés de développement régional ;

b. et b bis (abrogés pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1993) ;

c. (périmé) ;

f. (abrogé pour les exercices ouverts à compter du 1er janvier 2000) ;

g. aux produits et plus-values nets distribués par les sociétés de capital-risque exonérés en application du 3° septies de l'article 208 ;

h. aux bénéfices distribués aux actionnaires :

1° pendant vingt-cinq ans à compter de leur émission, pour les actions souscrites en espèces et entièrement libérées par les sociétés participantes avant le 1er janvier 1966 ;

2° (disposition périmée) ;

En ce qui concerne les actions visées au 1°, aucun pourcentage minimal de participation n'est exigé pour l'application du régime défini au présent article.

8. (Transféré sous le paragraphe 6 d ci-dessus).

9. Une participation détenue en application des articles L. 512-10, L. 512-47, L. 512-55 et L. 512-94 du code monétaire et financier ou de l'article 3 de la loi n° 2006-1615 du 18 décembre 2006 ratifiant l'ordonnance n° 2006-1048 du 25 août 2006 relative aux sociétés anonymes coopératives d'intérêt collectif pour l'accession à la propriété qui remplit les conditions ouvrant droit au régime fiscal des sociétés mères autres que celle relative au taux de participation au capital de la société émettrice peut ouvrir droit à ce régime lorsque son prix de revient, apprécié collectivement ou individuellement pour les entités visées ci-dessus, est au moins égal à 22 800 000 euros.

" } }, "LEGIARTI000020011739": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "145", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2008-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000020011739", "URL": "article/LEGI/ARTI/00/00/20/01/17/LEGIARTI000020011739.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2008-1425 du 27 décembre 2008, article 24-VII : L'article 24 n'est pas applicable aux sorties de régime intervenues avant le 2 janvier 2009.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705360", "#text": "Ordonnance n°58-876 du 24 septembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000705360", "@numtexte": "58-876", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-09-24" }, { "@id": "JORFARTI000002280465", "@num": "33", "#text": "Loi n°63-254 du 15 mars 1963 - art. 33", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000870176", "#text": "Décret n°63-683 du 13 juillet 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000870176", "@numtexte": "63-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000693194", "#text": "Loi n°69-1160 du 24 décembre 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000029321822", "@num": "1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000027823991", "@num": "12", "#text": "Loi n°93-1444 du 31 décembre 1993 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000459360", "#text": "Ordonnance n° 2006-1048 du 25 août 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000459360", "@nortexte": "SOCX0600132R", "@numtexte": "2006-1048", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-08-25" }, { "@id": "JORFTEXT000000646970", "#text": "Loi n°2006-1615 du 18 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000646970", "@nortexte": "SOCX0600170L", "@numtexte": "2006-1615", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-18" }, { "@id": "LEGIARTI000020000042", "@num": "24", "#text": "LOI n°2008-1425\n du 27 décembre 2008 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGITEXT000034586481", "#text": "Décret n°2017-727 du 3 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034579563", "@nortexte": "ECFE1701904D", "@numtexte": "2017-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-03" }, { "@id": "LEGIARTI000006225622", "@num": "L225-183", "#text": "Code de commerce - art. L225-183", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307249", "@num": "115", "#text": "Code général des impôts, CGI. - art. 115", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308524", "@num": "208", "#text": "Code général des impôts, CGI. - art. 208", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448204", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196219", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378028", "@num": "216", "#text": "Code général des impôts, CGI. - art. 216 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303505", "@num": "216 A", "#text": "Code général des impôts, CGI. - art. 216 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987511", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307530", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588634", "@num": "301 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293763", "@num": "54", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298480", "@num": "49 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625023", "@num": "49 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612261", "@num": "L512-92", "#text": "Code monétaire et financier - art. L512-92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654910", "@num": "L512-10", "#text": "Code monétaire et financier - art. L512-10", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655328", "@num": "L512-47", "#text": "Code monétaire et financier - art. L512-47", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655423", "@num": "L512-55", "#text": "Code monétaire et financier - art. L512-55", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656012", "@num": "L512-94", "#text": "Code monétaire et financier - art. L512-94", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199175", "@fin": "2999-01-01", "#text": "18° : Sociétés mères", "@debut": "2000-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197213", "@fin": "2999-01-01", "#text": "5 : Exonérations et régimes spéciaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", 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"LIEN_ART": { "@id": "LEGIARTI000006307364", "@fin": "2006-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307365", "@fin": "2005-12-31", "@num": "145", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307366", "@fin": "2006-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307367", "@fin": "2007-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014424", "@fin": "2008-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020011739", "@fin": "2009-04-10", "@num": "145", "@etat": "MODIFIE", "@debut": 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"LEGIARTI000041467867", "@fin": "2999-01-01", "@num": "145", "@etat": "VIGUEUR", "@debut": "2019-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

a. Les titres de participations doivent revêtir la forme nominative ou être déposés dans un établissement désigné par l'administration ;

b. les titres de participation doivent représenter au moins 5 % du capital de la société émettrice ; ce pourcentage s'apprécie à la date de mise en paiement des produits de la participation.

Les titres échangés dans le cadre de l'une des opérations visées aux 7 et 7 bis de l'article 38 et 2 de l'article 115 sont réputés détenus jusqu'à la cession des titres reçus en échange.

2. à 4. (abrogés pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1993).

4. bis et 5. (abrogés).

6. Le régime fiscal des sociétés mères n'est pas applicable :

a. aux produits des actions de sociétés d'investissement, des sociétés de développement régional ;

b. et b bis (abrogés pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1993) ;

c. (périmé) ;

f. (abrogé pour les exercices ouverts à compter du 1er janvier 2000) ;

g. aux produits et plus-values nets distribués par les sociétés de capital-risque exonérés en application du 3° septies de l'article 208 ;

h. aux bénéfices distribués aux actionnaires :

1° des sociétés d'investissements immobiliers cotées et de leurs filiales visées à l'article 208 C et prélevés sur les bénéfices exonérés en application du premier alinéa du II et non réintégrés en application du IV de cet article ;

1° pendant vingt-cinq ans à compter de leur émission, pour les actions souscrites en espèces et entièrement libérées par les sociétés participantes avant le 1er janvier 1966 ;

2° (disposition périmée) ;

En ce qui concerne les actions visées au 1°, aucun pourcentage minimal de participation n'est exigé pour l'application du régime défini au présent article.

8. (Transféré sous le paragraphe 6 d ci-dessus).

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006307362", "cible": false, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000006654910", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006584324", "cible": false, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000006654910", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020011739", "cible": false, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000006654910", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006699305", "cible": false, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000006654910", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000006516408", "cible": false, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000006654910", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000006307360", "cible": false, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000006654910", "typelien": "CITATION" }, { "article_id": "LEGIARTI000018014424", "cible": false, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000006654910", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307364", "cible": false, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000006654910", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307365", "cible": false, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000006654910", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307366", "cible": false, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000006654910", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307367", "cible": false, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000006654910", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307363", "cible": false, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000006654910", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000422094": { "SM": { "CONTENU": "Modification du code rural, du code de l'environnement.\nRatification de l'ordonnance n° 2001-321 du 11 avril 2001 relative à la transposition de directives communautaires et à la mise en œuvre de certaines dispositions du droit communautaire dans le domaine de l'environnement ; de l’ordonnance n° 2000-387 du 4 mai 2000 relative à la partie Législative du code de justice administrative ; de l'ordonnance n° 2000-1223 du 14 décembre 2000 relative à la partie Législative du code monétaire et financier ; de l'ordonnance n° 2000-550 du 15 juin 2000 relative aux parties législatives des livres VII (Dispositions sociales) et IX (Santé publique vétérinaire et protection des végétaux) et à la mise à jour des parties législatives des livres Ier (Aménagement et équipement de l'espace rural ; de l'ordonnance n° 2000-914 du 18 septembre 2000 relative à la partie Législative du code de l'environnement.\nModification de la loi n° 2001-44 du 17 janvier 2001 relative à l'archéologie préventive : abrogation de l'article 6. \nAbrogation de la loi n° 2001-153 du 19 février 2001 tendant à conférer à la lutte contre l'effet de serre et à la prévention des risques liés au réchauffement climatique la qualité de priorité nationale et portant création d'un Observatoire national sur les effets du réchauffement climatique en France métropolitaine et dans les départements et territoires d'outre-mer.\nAbrogation des article 1er, 37 de la présente loi." }, "TP": { "CONTENU": "

(1) Loi n° 2003-591.

- Travaux préparatoires :

Assemblée nationale :

Projet de loi n° 710 ;

Rapport de M. Etienne Blanc, au nom de la commission des lois, n° 752 ;

Discussion les 8 et 9 avril 2003 et adoption le 29 avril 2003.

Sénat :

Projet de loi, adopté par l'Assemblée nationale, n° 262 (2002-2003) ;

Rapport de M. Bernard Saugey, au nom de la commission des lois, n° 266 (2002-2003) ;

Avis de MM. Alain Fouché et Gérard César, au nom de la commission des affaires économiques, n° 267 (2002-2003) ;

Avis de M. Gérard Dériot, au nom de la commission des affaires sociales, n° 268 (2002-2003) ;

Avis de M. Gérard Braun, au nom de la commission des finances, n° 269 (2002-2003) ;

Discussion les 6 et 7 mai 2003 et adoption le 7 mai 2003.

Assemblée nationale :

Projet de loi n° 831 ;

Rapport de M. Etienne Blanc, au nom de la commission des lois, n° 871 ;

Discussion et adoption le 3 juin 2003.

Sénat :

Projet de loi, adopté avec modifications par l'Assemblée nationale en deuxième lecture, n° 325 (2002-2003) ;

Rapport de M. Bernard Saugey, au nom de la commission des lois, n° 328 (2002-2003) ;

Discussion et adoption le 10 juin 2003.

- Conseil constitutionnel :

Décision n° 2003-473 DC du 26 juin 2003 publiée au Journal officiel de ce jour.

\n
\n

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"@nortexte": "CSCL0306707S", "@numtexte": "2003-473 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2003-06-26" }, { "@id": "JORFTEXT000000240760", "#text": "Ordonnance2003-719", "@sens": "cible", "@cidtexte": "JORFTEXT000000240760", "@nortexte": "DEVX0300084R", "@numtexte": "2003-719", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-08-01" }, { "@id": "JORFTEXT000000428525", "#text": "Décret2003-1043", "@sens": "cible", "@cidtexte": "JORFTEXT000000428525", "@nortexte": "ECOA0330001D", "@numtexte": "2003-1043", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-10-30" }, { "@id": "JORFTEXT000000798705", "#text": "Ordonnance2003-1067", "@sens": "cible", "@cidtexte": "JORFTEXT000000798705", "@nortexte": "ECOX0300160R", "@numtexte": "2003-1067", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-11-12" }, { "@id": "LEGIARTI000006225502", "@num": "5", "#text": "Décret n°2003-1099 du 20 novembre 2003 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000244471", "@nortexte": "FPPR0300001D", "@numtexte": "2003-1099", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-11-20" }, { "@id": "JORFTEXT000000244471", "#text": "Décret2003-1099", "@sens": "cible", "@cidtexte": "JORFTEXT000000244471", "@nortexte": "FPPR0300001D", "@numtexte": "2003-1099", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-11-20" }, { "@id": "JORFTEXT000000798916", "#text": "Ordonnance2003-1187", "@sens": "cible", "@cidtexte": "JORFTEXT000000798916", "@nortexte": "AGRX0300158R", "@numtexte": "2003-1187", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-11" }, { "@id": "JORFTEXT000000246802", "#text": "Ordonnance2003-1188", "@sens": "cible", "@cidtexte": "JORFTEXT000000246802", "@nortexte": "AGRX0300150R", "@numtexte": "2003-1188", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-11" }, { "@id": "JORFTEXT000000429994", "#text": "Ordonnance2003-1212", "@sens": "cible", "@cidtexte": "JORFTEXT000000429994", "@nortexte": "INTX0300165R", "@numtexte": "2003-1212", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "JORFTEXT000000796475", "#text": "Ordonnance2003-1213", "@sens": "cible", "@cidtexte": "JORFTEXT000000796475", "@nortexte": "SOCX0300183R", "@numtexte": "2003-1213", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "JORFTEXT000000601354", "#text": "Ordonnance2003-1235", "@sens": "cible", "@cidtexte": "JORFTEXT000000601354", "@nortexte": "ECOX0300186R", "@numtexte": "2003-1235", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-22" }, { "@id": "JORFTEXT000000794705", "#text": "Décret2003-1257", "@sens": "cible", "@cidtexte": "JORFTEXT000000794705", "@nortexte": "JUSC0320851D", "@numtexte": "2003-1257", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-12-26" }, { "@id": "JORFTEXT000000611419", "#text": "Ordonnance2004-141", "@sens": "cible", "@cidtexte": "JORFTEXT000000611419", "@nortexte": "AGRX0300199R", "@numtexte": "2004-141", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-02-12" }, { "@id": "JORFTEXT000000247792", "#text": "Ordonnance2004-178", "@sens": "cible", "@cidtexte": "JORFTEXT000000247792", "@nortexte": "MCCX0300157R", "@numtexte": "2004-178", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-02-20" }, { "@id": "JORFTEXT000000798634", "#text": "LOI2004-193", "@sens": "cible", "@cidtexte": "JORFTEXT000000798634", "@nortexte": "DOMX0300087L", "@numtexte": "2004-193", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-02-27" }, { "@id": "LEGIARTI000006399570", "@num": "31", "#text": "Loi n°2004-193 du 27 février 2004 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000798634", "@nortexte": "DOMX0300087L", "@numtexte": "2004-193", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-02-27" }, { "@id": "JORFTEXT000000250009", "#text": "Décret2004-282", "@sens": "cible", "@cidtexte": "JORFTEXT000000250009", "@nortexte": "BUDF0400007D", "@numtexte": "2004-282", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-25" }, { "@id": "JORFTEXT000000437017", "#text": "Décret2004-283", "@sens": "cible", "@cidtexte": "JORFTEXT000000437017", "@nortexte": "BUDF0400006D", "@numtexte": "2004-283", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-25" }, { "@id": "JORFTEXT000000437016", "#text": "Ordonnance2004-280", "@sens": "cible", "@cidtexte": "JORFTEXT000000437016", "@nortexte": "ECOX0300219R", "@numtexte": "2004-280", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-03-25" }, { "@id": "JORFTEXT000000438720", "#text": "Ordonnance2004-559", "@sens": "cible", "@cidtexte": "JORFTEXT000000438720", "@nortexte": "ECOX0400035R", "@numtexte": "2004-559", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-17" }, { "@id": "JORFTEXT000000603012", "#text": "Décret2004-656", "@sens": "cible", "@cidtexte": "JORFTEXT000000603012", "@nortexte": "INDI0403103D", "@numtexte": "2004-656", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-05" }, { "@id": "JORFTEXT000000439648", "#text": "Décret2004-799", "@sens": "cible", "@cidtexte": "JORFTEXT000000439648", "@nortexte": "JUSB0410403D", "@numtexte": "2004-799", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-29" }, { "@id": "JORFTEXT000000787078", "#text": "LOI2004-806", "@sens": "cible", "@cidtexte": "JORFTEXT000000787078", "@nortexte": "SANX0300055L", "@numtexte": "2004-806", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "JORFTEXT000000810057", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000810057", "@nortexte": "DEFD0401284A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-30" }, { "@id": "JORFTEXT000000627162", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000627162", "@nortexte": "DEFD0401282A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-30" }, { "@id": "JORFTEXT000000627163", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000627163", "@nortexte": "DEFD0401283A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-30" }, { "@id": "JORFTEXT000000256180", "#text": "LOI2004-1343", "@sens": "cible", "@cidtexte": "JORFTEXT000000256180", "@nortexte": "FPPX0400010L", "@numtexte": "2004-1343", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-09" }, { "@id": "JORFTEXT000000419170", "#text": "Ordonnance2004-1391", "@sens": "cible", "@cidtexte": "JORFTEXT000000419170", "@nortexte": "EQUX0400134R", "@numtexte": "2004-1391", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-12-20" }, { "@id": "JORFTEXT000000444613", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000444613", "@nortexte": "BUDD0520004A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-02-21" }, { "@id": "JORFTEXT000000258199", "#text": "Décret2005-239", "@sens": "cible", "@cidtexte": "JORFTEXT000000258199", "@nortexte": "SOCT0510202D", "@numtexte": "2005-239", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-14" }, { "@id": "JORFTEXT000000258782", "#text": "Décret2005-525", "@sens": "cible", "@cidtexte": "JORFTEXT000000258782", "@nortexte": "PMEA0520011D", "@numtexte": "2005-525", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-05-23" }, { "@id": "JORFTEXT000000810448", "#text": "Ordonnance2005-727", "@sens": "cible", "@cidtexte": "JORFTEXT000000810448", "@nortexte": "INTX0500120R", "@numtexte": "2005-727", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-30" }, { "@id": "JORFTEXT000000447323", "#text": "Décret2005-801", "@sens": "cible", "@cidtexte": "JORFTEXT000000447323", "@nortexte": "ECOX0500108D", "@numtexte": "2005-801", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-18" }, { "@id": "JORFTEXT000000447482", "#text": "Décret2005-802", "@sens": "cible", "@cidtexte": "JORFTEXT000000447482", "@nortexte": "ECOP0500620D", "@numtexte": "2005-802", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-18" }, { "@id": "JORFTEXT000000262710", "#text": "Décret2005-808", "@sens": "cible", "@cidtexte": "JORFTEXT000000262710", "@nortexte": "JUSB0510333D", "@numtexte": "2005-808", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-18" }, { "@id": "JORFTEXT000000812135", "#text": "Décret2005-934", "@sens": "cible", "@cidtexte": "JORFTEXT000000812135", "@nortexte": "DEVX0500018D", "@numtexte": "2005-934", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "JORFTEXT000000261850", "#text": "Décret2005-935", "@sens": "cible", "@cidtexte": "JORFTEXT000000261850", "@nortexte": "DEVG0530078D", "@numtexte": "2005-935", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "JORFTEXT000000609400", "#text": "Décret2005-1315", "@sens": "cible", "@cidtexte": "JORFTEXT000000609400", "@nortexte": "JUSC0520410D", "@numtexte": "2005-1315", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-10-21" }, { "@id": "JORFTEXT000000241914", "#text": "Décret2005-1567", "@sens": "cible", "@cidtexte": "JORFTEXT000000241914", "@nortexte": "ECOP0500788D", "@numtexte": "2005-1567", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-09" }, { "@id": "JORFTEXT000000455034", "#text": "Décret2006-85", "@sens": "cible", "@cidtexte": "JORFTEXT000000455034", "@nortexte": "PMEA0420021D", "@numtexte": "2006-85", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-01-27" }, { "@id": "JORFTEXT000000639701", "#text": "Décret2006-665", "@sens": "cible", "@cidtexte": "JORFTEXT000000639701", "@nortexte": "ECOJ0600006D", "@numtexte": "2006-665", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-07" }, { "@id": "JORFARTI000019907188", "#text": "Rapport du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019907187", "@nortexte": "ESRR0817439P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000024063794", "#text": "Décret n°2011-573 du 24 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024063794", "@nortexte": "MCCB1025510D", "@numtexte": "2011-573", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-24" }, { "@id": "LEGITEXT000024071868", "#text": "Décret n°2011-573 du 24 mai 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024063794", "@nortexte": "MCCB1025510D", "@numtexte": "2011-573", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-24" }, { "@id": "LEGITEXT000024101070", "#text": "Décret n°2011-574\n du 24 mai 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024063807", "@nortexte": "MCCB1025505D", "@numtexte": "2011-574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-24" }, { "@id": "JORFTEXT000024063807", "#text": "Décret n°2011-574 du 24 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024063807", "@nortexte": "MCCB1025505D", "@numtexte": "2011-574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-24" }, { "@id": "JORFARTI000026666492", "#text": "Décision n°2012-283 QPC du 23 novembre 2012 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026666491", "@nortexte": "CSCX1240290S", "@numtexte": "2012-283 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2012-11-23" }, { "@id": "JORFTEXT000029440329", "#text": "DÉCISION n°2014-411 QPC du 9 septembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029440329", "@nortexte": "CSCX1421419S", "@numtexte": "2014-411 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2014-09-09" }, { "@id": "JORFARTI000032325451", "@num": "4", "#text": "Ordonnance n°2016-391 du 31 mars 2016 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032325397", "@nortexte": "AGRS1531260R", "@numtexte": "2016-391", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-31" }, { "@id": "JORFARTI000033423489", "#text": "Décision n°2016-595 QPC du 18 novembre 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033423488", "@nortexte": "CSCX1633602S", "@numtexte": "2016-595 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-11-18" }, { "@id": "LEGIARTI000033219190", "@num": "L10", "#text": "Code de justice administrative - art. L10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038311171", "@num": "L10", "#text": "Code de justice administrative - art. L10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025495589", "@num": "L121-2", "#text": "Code de justice administrative - art. L121-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043632528", "@num": "L121-2", "#text": "Code de justice administrative - art. L121-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032442870", "@num": "L121-4", "#text": "Code de justice administrative - art. L121-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024040135", "@num": "L121-5", "#text": "Code de justice administrative - art. L121-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032442863", "@num": "L121-5", "#text": "Code de justice administrative - art. L121-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033239264", "@num": "L121-5", "#text": "Code de justice administrative - art. L121-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032442856", "@num": "L121-6", "#text": "Code de justice administrative - art. L121-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024967297", "@num": "L122-1", "#text": "Code de justice administrative - art. L122-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032442849", "@num": "L122-1", "#text": "Code de justice administrative - art. L122-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032441773", "@num": "L131-2", "#text": "Code de justice administrative - art. L131-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032441766", "@num": "L131-3", "#text": "Code de justice administrative - art. L131-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033239242", "@num": "L132-1", "#text": "Code de justice administrative - art. L132-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033239238", "@num": "L132-2", "#text": "Code de justice administrative - art. L132-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043632519", "@num": "L132-2", "#text": "Code de justice administrative - art. L132-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047863946", "@num": "L133-2", "#text": "Code de justice administrative - art. L133-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043632515", "@num": "L133-3", "#text": "Code de justice administrative - art. L133-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043632540", "@num": "L133-4", "#text": "Code de justice administrative - art. 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L224-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449239", "@num": "L224-4", "#text": "Code de justice administrative. - art. L224-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449240", "@num": "L224-5", "#text": "Code de justice administrative. - art. L224-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449242", "@num": "L225-1", "#text": "Code de justice administrative. - art. 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L225-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449249", "@num": "L227-1", "#text": "Code de justice administrative. - art. L227-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449251", "@num": "L231-1", "#text": "Code de justice administrative. - art. L231-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449252", "@num": "L231-2", "#text": "Code de justice administrative. - art. 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L234-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449295", "@num": "L236-1", "#text": "Code de justice administrative. - art. L236-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449296", "@num": "L236-2", "#text": "Code de justice administrative. - art. L236-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449297", "@num": "L236-3", "#text": "Code de justice administrative. - art. L236-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449157", "@num": "L3", "#text": "Code de justice administrative. - art. L3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449298", "@num": "L311-1", "#text": "Code de justice administrative. - art. L311-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449315", "@num": "L311-10", "#text": "Code de justice administrative. - art. L311-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449316", "@num": "L311-11", "#text": "Code de justice administrative. - art. L311-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449317", "@num": "L311-12", "#text": "Code de justice administrative. - art. L311-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449299", "@num": "L311-2", "#text": "Code de justice administrative. - art. L311-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449301", "@num": "L311-3", "#text": "Code de justice administrative. - art. L311-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449302", "@num": "L311-3", "#text": "Code de justice administrative. - art. L311-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449300", "@num": "L311-3", "#text": "Code de justice administrative. - art. L311-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449303", "@num": "L311-3", "#text": "Code de justice administrative. - art. L311-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449304", "@num": "L311-4", "#text": "Code de justice administrative. - art. L311-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449306", "@num": "L311-4", "#text": "Code de justice administrative. - art. L311-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449305", "@num": "L311-4", "#text": "Code de justice administrative. - art. L311-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449307", "@num": "L311-4", "#text": "Code de justice administrative. - art. L311-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449308", "@num": "L311-4", "#text": "Code de justice administrative. - art. L311-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449309", "@num": "L311-4", "#text": "Code de justice administrative. - art. L311-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449310", "@num": "L311-5", "#text": "Code de justice administrative. - art. L311-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449311", "@num": "L311-6", "#text": "Code de justice administrative. - art. L311-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449312", "@num": "L311-7", "#text": "Code de justice administrative. - art. L311-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449313", "@num": "L311-8", "#text": "Code de justice administrative. - art. L311-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449318", "@num": "L321-1", "#text": "Code de justice administrative. - art. L321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449319", "@num": "L321-2", "#text": "Code de justice administrative. - art. L321-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449320", "@num": "L331-1", "#text": "Code de justice administrative. - art. L331-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449158", "@num": "L4", "#text": "Code de justice administrative. - art. L4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449323", "@num": "L411-1", "#text": "Code de justice administrative. - art. L411-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449322", "@num": "L411-1", "#text": "Code de justice administrative. - art. L411-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449159", "@num": "L5", "#text": "Code de justice administrative. - art. L5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449324", "@num": "L511-1", "#text": "Code de justice administrative. - art. L511-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449325", "@num": "L511-2", "#text": "Code de justice administrative. - art. L511-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449326", "@num": "L521-1", "#text": "Code de justice administrative. - art. L521-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449327", "@num": "L521-2", "#text": "Code de justice administrative. - art. L521-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449328", "@num": "L521-3", "#text": "Code de justice administrative. - art. L521-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449330", "@num": "L521-4", "#text": "Code de justice administrative. - art. L521-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449331", "@num": "L522-1", "#text": "Code de justice administrative. - art. L522-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449332", "@num": "L522-2", "#text": "Code de justice administrative. - art. L522-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449333", "@num": "L522-3", "#text": "Code de justice administrative. - art. L522-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449334", "@num": "L523-1", "#text": "Code de justice administrative. - art. L523-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449337", "@num": "L551-1", "#text": "Code de justice administrative. - art. L551-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449335", "@num": "L551-1", "#text": "Code de justice administrative. - art. L551-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449336", "@num": "L551-1", "#text": "Code de justice administrative. - art. L551-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449338", "@num": "L551-1", "#text": "Code de justice administrative. - art. L551-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449340", "@num": "L551-2", "#text": "Code de justice administrative. - art. L551-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449341", "@num": "L551-2", "#text": "Code de justice administrative. - art. L551-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449342", "@num": "L552-1", "#text": "Code de justice administrative. - art. L552-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449343", "@num": "L552-2", "#text": "Code de justice administrative. - art. L552-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449344", "@num": "L552-2", "#text": "Code de justice administrative. - art. L552-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449345", "@num": "L552-2", "#text": "Code de justice administrative. - art. L552-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449346", "@num": "L553-1", "#text": "Code de justice administrative. - art. L553-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449347", "@num": "L553-1", "#text": "Code de justice administrative. - art. L553-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449348", "@num": "L554-1", "#text": "Code de justice administrative. - art. L554-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449349", "@num": "L554-1", "#text": "Code de justice administrative. - art. L554-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449367", "@num": "L554-10", "#text": "Code de justice administrative. - art. L554-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449368", "@num": "L554-11", "#text": "Code de justice administrative. - art. L554-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449369", "@num": "L554-11", "#text": "Code de justice administrative. - art. L554-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449371", "@num": "L554-12", "#text": "Code de justice administrative. - art. L554-12 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449372", "@num": "L554-12", "#text": "Code de justice administrative. - art. L554-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449350", "@num": "L554-2", "#text": "Code de justice administrative. - art. L554-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449351", "@num": "L554-2", "#text": "Code de justice administrative. - art. L554-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449353", "@num": "L554-3", "#text": "Code de justice administrative. - art. L554-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449354", "@num": "L554-4", "#text": "Code de justice administrative. - art. L554-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449356", "@num": "L554-5", "#text": "Code de justice administrative. - art. L554-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449355", "@num": "L554-5", "#text": "Code de justice administrative. - art. L554-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449358", "@num": "L554-5", "#text": "Code de justice administrative. - art. L554-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449357", "@num": "L554-5", "#text": "Code de justice administrative. - art. L554-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449359", "@num": "L554-5", "#text": "Code de justice administrative. - art. L554-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449361", "@num": "L554-6", "#text": "Code de justice administrative. - art. L554-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449360", "@num": "L554-6", "#text": "Code de justice administrative. - art. L554-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449362", "@num": "L554-6", "#text": "Code de justice administrative. - art. L554-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449363", "@num": "L554-7", "#text": "Code de justice administrative. - art. L554-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449364", "@num": "L554-8", "#text": "Code de justice administrative. - art. L554-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449365", "@num": "L554-8", "#text": "Code de justice administrative. - art. L554-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449366", "@num": "L554-9", "#text": "Code de justice administrative. - art. L554-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449373", "@num": "L555-1", "#text": "Code de justice administrative. - art. L555-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449160", "@num": "L6", "#text": "Code de justice administrative. - art. L6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449161", "@num": "L7", "#text": "Code de justice administrative. - art. L7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449374", "@num": "L721-1", "#text": "Code de justice administrative. - art. L721-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449375", "@num": "L731-1", "#text": "Code de justice administrative. - art. L731-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449377", "@num": "L741-1", "#text": "Code de justice administrative. - art. L741-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449378", "@num": "L741-2", "#text": "Code de justice administrative. - art. L741-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449379", "@num": "L741-3", "#text": "Code de justice administrative. - art. L741-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449380", "@num": "L761-1", "#text": "Code de justice administrative. - art. L761-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449381", "@num": "L774-1", "#text": "Code de justice administrative. - art. L774-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449392", "@num": "L774-10", "#text": "Code de justice administrative. - art. L774-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449393", "@num": "L774-11", "#text": "Code de justice administrative. - art. L774-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449382", "@num": "L774-2", "#text": "Code de justice administrative. - art. L774-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449383", "@num": "L774-2", "#text": "Code de justice administrative. - art. L774-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449385", "@num": "L774-3", "#text": "Code de justice administrative. - art. L774-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449386", "@num": "L774-4", "#text": "Code de justice administrative. - art. L774-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449387", "@num": "L774-5", "#text": "Code de justice administrative. - art. L774-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449388", "@num": "L774-6", "#text": "Code de justice administrative. - art. L774-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449389", "@num": "L774-7", "#text": "Code de justice administrative. - art. L774-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449390", "@num": "L774-8", "#text": "Code de justice administrative. - art. L774-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449391", "@num": "L774-9", "#text": "Code de justice administrative. - art. L774-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449396", "@num": "L776-1", "#text": "Code de justice administrative. - art. L776-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449394", "@num": "L776-1", "#text": "Code de justice administrative. - art. L776-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449395", "@num": "L776-1", "#text": "Code de justice administrative. - art. L776-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449397", "@num": "L776-1", "#text": "Code de justice administrative. - art. L776-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449399", "@num": "L776-2", "#text": "Code de justice administrative. - art. L776-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449398", "@num": "L776-2", "#text": "Code de justice administrative. - art. L776-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449400", "@num": "L776-2", "#text": "Code de justice administrative. - art. L776-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449401", "@num": "L777-1", "#text": "Code de justice administrative. - art. L777-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449402", "@num": "L778-1", "#text": "Code de justice administrative. - art. L778-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449403", "@num": "L781-1", "#text": "Code de justice administrative. - art. L781-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449162", "@num": "L8", "#text": "Code de justice administrative. - art. L8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449404", "@num": "L811-1", "#text": "Code de justice administrative. - art. L811-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449405", "@num": "L821-1", "#text": "Code de justice administrative. - art. L821-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449406", "@num": "L821-2", "#text": "Code de justice administrative. - art. L821-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449407", "@num": "L822-1", "#text": "Code de justice administrative. - art. L822-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449163", "@num": "L9", "#text": "Code de justice administrative. - art. L9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449408", "@num": "L911-1", "#text": "Code de justice administrative. - art. L911-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449419", "@num": "L911-10", "#text": "Code de justice administrative. - art. L911-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449410", "@num": "L911-2", "#text": "Code de justice administrative. - art. L911-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449411", "@num": "L911-3", "#text": "Code de justice administrative. - art. L911-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449412", "@num": "L911-4", "#text": "Code de justice administrative. - art. L911-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449413", "@num": "L911-5", "#text": "Code de justice administrative. - art. L911-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449414", "@num": "L911-6", "#text": "Code de justice administrative. - art. L911-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449415", "@num": "L911-7", "#text": "Code de justice administrative. - art. L911-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449416", "@num": "L911-8", "#text": "Code de justice administrative. - art. L911-8 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449417", "@num": "L911-8", "#text": "Code de justice administrative. - art. L911-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449418", "@num": "L911-9", "#text": "Code de justice administrative. - art. L911-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832855", "@num": "L110-1", "#text": "Code de l'environnement - art. L110-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832856", "@num": "L110-1", "#text": "Code de l'environnement - art. L110-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832857", "@num": "L110-2", "#text": "Code de l'environnement - art. L110-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033033542", "@num": "L110-2", "#text": "Code de l'environnement - art. 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L511-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654305", "@num": "L511-7", "#text": "Code monétaire et financier - art. L511-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654910", "@num": "L512-10", "#text": "Code monétaire et financier - art. L512-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656021", "@num": "L512-101", "#text": "Code monétaire et financier - art. L512-101 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656022", "@num": "L512-102", "#text": "Code monétaire et financier - art. L512-102 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656023", "@num": "L512-103", "#text": "Code monétaire et financier - art. L512-103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656024", "@num": "L512-104", "#text": "Code monétaire et financier - art. L512-104 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656025", "@num": "L512-105", "#text": "Code monétaire et financier - art. L512-105 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654923", "@num": "L512-11", "#text": "Code monétaire et financier - art. L512-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654939", "@num": "L512-12", "#text": "Code monétaire et financier - art. L512-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654951", "@num": "L512-13", "#text": "Code monétaire et financier - art. L512-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654960", "@num": "L512-14", "#text": "Code monétaire et financier - art. L512-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654969", "@num": "L512-15", "#text": "Code monétaire et financier - art. L512-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654987", "@num": "L512-16", "#text": "Code monétaire et financier - art. L512-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655003", "@num": "L512-17", "#text": "Code monétaire et financier - art. L512-17 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655020", "@num": "L512-18", "#text": "Code monétaire et financier - art. L512-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655028", "@num": "L512-19", "#text": "Code monétaire et financier - art. L512-19 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655328", "@num": "L512-47", "#text": "Code monétaire et financier - art. L512-47 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655665", "@num": "L512-72", "#text": "Code monétaire et financier - art. L512-72 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655666", "@num": "L512-72", "#text": "Code monétaire et financier - art. L512-72 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655677", "@num": "L512-73", "#text": "Code monétaire et financier - art. L512-73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655686", "@num": "L512-74", "#text": "Code monétaire et financier - art. L512-74 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655687", "@num": "L512-74", "#text": "Code monétaire et financier - art. L512-74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655695", "@num": "L512-75", "#text": "Code monétaire et financier - art. L512-75 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655758", "@num": "L512-80", "#text": "Code monétaire et financier - art. L512-80 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655759", "@num": "L512-80", "#text": "Code monétaire et financier - art. L512-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655833", "@num": "L512-82", "#text": "Code monétaire et financier - art. L512-82 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655890", "@num": "L512-85", "#text": "Code monétaire et financier - art. 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L515-16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656177", "@num": "L515-16", "#text": "Code monétaire et financier - art. L515-16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656178", "@num": "L515-16", "#text": "Code monétaire et financier - art. L515-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656194", "@num": "L515-17", "#text": "Code monétaire et financier - art. L515-17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656200", "@num": "L515-18", "#text": "Code monétaire et financier - art. L515-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656201", "@num": "L515-18", "#text": "Code monétaire et financier - art. L515-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656217", "@num": "L515-19", "#text": "Code monétaire et financier - art. L515-19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656216", "@num": "L515-19", "#text": "Code monétaire et financier - art. L515-19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656234", "@num": "L515-20", "#text": "Code monétaire et financier - art. L515-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656245", "@num": "L515-21", "#text": "Code monétaire et financier - art. L515-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656244", "@num": "L515-21", "#text": "Code monétaire et financier - art. L515-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656254", "@num": "L515-22", "#text": "Code monétaire et financier - art. L515-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656253", "@num": "L515-22", "#text": "Code monétaire et financier - art. L515-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656265", "@num": "L515-23", "#text": "Code monétaire et financier - art. L515-23 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656264", "@num": "L515-23", "#text": "Code monétaire et financier - art. L515-23 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656275", "@num": "L515-24", "#text": "Code monétaire et financier - art. L515-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656276", "@num": "L515-24", "#text": "Code monétaire et financier - art. L515-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656295", "@num": "L515-25", "#text": "Code monétaire et financier - art. L515-25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656306", "@num": "L515-26", "#text": "Code monétaire et financier - art. L515-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656316", "@num": "L515-27", "#text": "Code monétaire et financier - art. L515-27 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656317", "@num": "L515-27", "#text": "Code monétaire et financier - art. L515-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656325", "@num": "L515-28", "#text": "Code monétaire et financier - art. L515-28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656326", "@num": "L515-28", "#text": "Code monétaire et financier - art. L515-28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656327", "@num": "L515-28", "#text": "Code monétaire et financier - art. L515-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656342", "@num": "L515-29", "#text": "Code monétaire et financier - art. L515-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656051", "@num": "L515-3", "#text": "Code monétaire et financier - art. L515-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656351", "@num": "L515-30", "#text": "Code monétaire et financier - art. L515-30 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656352", "@num": "L515-30", "#text": "Code monétaire et financier - art. L515-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656362", "@num": "L515-31", "#text": "Code monétaire et financier - art. L515-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656364", "@num": "L515-31", "#text": "Code monétaire et financier - art. L515-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656363", "@num": "L515-31", "#text": "Code monétaire et financier - art. L515-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656365", "@num": "L515-31", "#text": "Code monétaire et financier - art. L515-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656366", "@num": "L515-31", "#text": "Code monétaire et financier - art. L515-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656384", "@num": "L515-32", "#text": "Code monétaire et financier - art. L515-32 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656383", "@num": "L515-32", "#text": "Code monétaire et financier - art. L515-32 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656382", "@num": "L515-32", "#text": "Code monétaire et financier - art. L515-32 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656411", "@num": "L515-34", "#text": "Code monétaire et financier - art. L515-34 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656064", "@num": "L515-4", "#text": "Code monétaire et financier - art. L515-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656443", "@num": "L516-2", "#text": "Code monétaire et financier - art. L516-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656494", "@num": "L517-2", "#text": "Code monétaire et financier - art. L517-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656538", "@num": "L517-5", "#text": "Code monétaire et financier - art. L517-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656539", "@num": "L517-5", "#text": "Code monétaire et financier - art. L517-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656589", "@num": "L517-9", "#text": "Code monétaire et financier - art. L517-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656620", "@num": "L518-1", "#text": "Code monétaire et financier - art. L518-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656710", "@num": "L518-7", "#text": "Code monétaire et financier - art. L518-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006657040", "@num": "L520-3", "#text": "Code monétaire et financier - art. L520-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006657106", "@num": "L531-4", "#text": "Code monétaire et financier - art. L531-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006657135", "@num": "L531-7", "#text": "Code monétaire et financier - art. L531-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006657414", "@num": "L532-10", "#text": "Code monétaire et financier - art. L532-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006657235", "@num": "L532-2", "#text": "Code monétaire et financier - art. L532-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006657244", "@num": "L532-3", "#text": "Code monétaire et financier - art. L532-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006657283", "@num": "L532-4", "#text": "Code monétaire et financier - art. L532-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006657282", "@num": "L532-4", "#text": "Code monétaire et financier - art. L532-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006657311", "@num": "L532-6", "#text": "Code monétaire et financier - art. L532-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006657368", "@num": "L532-9", "#text": "Code monétaire et financier - art. L532-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006657747", "@num": "L533-4", "#text": "Code monétaire et financier - art. L533-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658044", "@num": "L540", "#text": "Code monétaire et financier - art. L540 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022962803", "@num": "L541-6", "#text": "Code monétaire et financier - art. L541-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032786674", "@num": "L541-6", "#text": "Code monétaire et financier - art. L541-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658385", "@num": "L562-1", "#text": "Code monétaire et financier - art. L562-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658402", "@num": "L562-2", "#text": "Code monétaire et financier - art. L562-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658432", "@num": "L562-3", "#text": "Code monétaire et financier - art. L562-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658445", "@num": "L562-4", "#text": "Code monétaire et financier - art. L562-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658460", "@num": "L562-5", "#text": "Code monétaire et financier - art. L562-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658474", "@num": "L562-6", "#text": "Code monétaire et financier - art. L562-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658489", "@num": "L562-7", "#text": "Code monétaire et financier - art. L562-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658501", "@num": "L562-8", "#text": "Code monétaire et financier - art. L562-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658517", "@num": "L562-9", "#text": "Code monétaire et financier - art. L562-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658599", "@num": "L563-4", "#text": "Code monétaire et financier - art. L563-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658605", "@num": "L563-5", "#text": "Code monétaire et financier - art. L563-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658632", "@num": "L564-1", "#text": "Code monétaire et financier - art. L564-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658634", "@num": "L564-1", "#text": "Code monétaire et financier - art. L564-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658633", "@num": "L564-1", "#text": "Code monétaire et financier - art. L564-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658635", "@num": "L564-1", "#text": "Code monétaire et financier - art. L564-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365275", "@num": "L564-1", "#text": "Code monétaire et financier - art. L564-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658645", "@num": "L564-2", "#text": "Code monétaire et financier - art. L564-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658644", "@num": "L564-2", "#text": "Code monétaire et financier - art. L564-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658646", "@num": "L564-2", "#text": "Code monétaire et financier - art. L564-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365268", "@num": "L564-2", "#text": "Code monétaire et financier - art. L564-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658658", "@num": "L564-3", "#text": "Code monétaire et financier - art. L564-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignat

Article L512-10 AUTONOME MODIFIE, en vigueur du 01/01/2001 au 16/05/2001 (Code monétaire et financier)