{ "article": { "LEGIARTI000006655908": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L512-86", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-07-31", "DATE_DEBUT": "2001-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006655908", "URL": "article/LEGI/ARTI/00/00/06/65/59/LEGIARTI000006655908.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX512L086AXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006711270", "@num": "2", "#text": "Loi n°99-532 du 25 juin 1999 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000395772", "@nortexte": "ECOX9800113L", "@numtexte": "99-532", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1999-06-25" }, { "@id": "LEGIARTI000006711270", "@num": "2", "#text": "Loi n°99-532 du 25 juin 1999 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395772", "@nortexte": "ECOX9800113L", "@numtexte": "99-532", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1999-06-25" }, { "@id": "JORFTEXT000000574488", "#text": "Ordonnance 2000-1223 2000-12-14 JORF 16 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098P", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@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": "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": "LEGIARTI000048834056", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236337", "@num": "L773-8", "#text": "Code monétaire et financier - art. L773-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236555", "@num": "L774-8", "#text": "Code monétaire et financier - art. L774-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184880", "@fin": "2999-01-01", "#text": "Sous-section 2 : Le réseau", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170612", "@fin": "2999-01-01", "#text": "Section 8 : Le réseau des caisses d'épargne", "@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": "LEGIARTI000006655908", "@fin": "2009-07-31", "@num": "L512-86", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020776437", "@fin": "2999-01-01", "@num": "L512-86", "@etat": "VIGUEUR", "@debut": "2009-07-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le réseau des caisses d'épargne comprend les caisses d'épargne et de prévoyance, les sociétés locales d'épargne, la Caisse nationale des caisses d'épargne et de prévoyance et la fédération nationale des caisses d'épargne et de prévoyance.
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" } }, "LEGIARTI000006711270": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2001-01-01", "DATE_DEBUT": "1999-06-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006711270", "URL": "article/LEGI/ARTI/00/00/06/71/12/LEGIARTI000006711270.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AFECDXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000574488", "#text": "Ordonnance 2000-1223 2000-12-14 art. 4 JORF 16 décembre 2000 en vigueur le 1er janvier 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098R", "@typelien": "ABROGATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655908", "@num": "L512-86", "#text": "Code monétaire et financier - art. L512-86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655908", "@num": "L512-86", "#text": "Code monétaire et financier - art. L512-86 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006140950", "@fin": "2001-01-01", "#text": "Chapitre Ier : Le réseau des caisses d'épargne.", "@debut": "1999-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006125904", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions permanentes", "@debut": "1999-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006104462", "@fin": "2999-01-01", "#text": "Première partie : De la réforme des caisses d'épargne", "@debut": "1999-06-29" } ] }, "@cid": "JORFTEXT000000395772", "@nor": "ECOX9800113L", "@num": "99-532", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 99-532 du 25 juin 1999 relative à l'épargne et à la sécurité financière (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000395772", "@c_titre_court": "Loi n°99-532 du 25 juin 1999" }, { "@fin": "2999-01-01", "#text": "Loi n° 99-532 du 25 juin 1999 relative à l'épargne et à la sécurité financière", "@debut": "1999-06-29", "@id_txt": "LEGITEXT000005628112", "@c_titre_court": "Loi n° 99-532 du 25 juin 1999" } ], "@date_publi": "1999-06-29", "@date_signature": "1999-06-25" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006711270", "@fin": "2001-01-01", "@num": "2", "@etat": "ABROGE", "@debut": "1999-06-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le réseau des caisses d'épargne comprend les caisses d'épargne et de prévoyance, les sociétés locales d'épargne, la Caisse nationale des caisses d'épargne et de prévoyance et la Fédération nationale des caisses d'épargne et de prévoyance.
\n
" } }, "LEGIARTI000025073697": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-28", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025073697", "URL": "article/LEGI/ARTI/00/00/25/07/36/LEGIARTI000025073697.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043757714", "@num": "19-8", "#text": "Loi n° 87-571 du 23 juillet 1987 - art. 19-8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000006330506", "@num": "18", "#text": "Décret n°97-663 du 29 mai 1997 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330493", "@num": "8", "#text": "Décret n°97-663 du 29 mai 1997 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000019148638", "@num": "1", "#text": "Décret n°2008-683\n du 8 juillet 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000019147480", "@nortexte": "ECEL0812787D", "@numtexte": "2008-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-07-08" }, { "@id": "LEGIARTI000021580021", "@num": "33", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000024430100", "@num": "131", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 131 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023377602", "@num": "1", "#text": "Décret n°2010-1728\n du 30 décembre 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000023333871", "@nortexte": "EFIE1033033D", "@numtexte": "2010-1728", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000025048620", "@num": "10", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025062850", "@num": "59", "#text": "LOI n°2011-1978 du 28 décembre 2011 - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000026631625", "#text": "Décret n°2012-1254\n du 13 novembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026630795", "@nortexte": "EFIE1209030D", "@numtexte": "2012-1254", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-13" }, { "@id": "LEGIARTI000027975706", "@num": "11", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000038583007", "@num": "26", "#text": "LOI n°2014-891 du 8 août 2014 - art. 26 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGITEXT000030969668", "#text": "DÉCRET n°2015-964 du 31 juillet 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030967273", "@nortexte": "FCPE1427277D", "@numtexte": "2015-964", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGITEXT000031389477", "#text": "DÉCRET n°2015-1356 du 26 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031388748", "@nortexte": "FCPE1427307D", "@numtexte": "2015-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-26" }, { "@id": "LEGITEXT000038633990", "#text": "Décret n°2019-594 du 14 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038625911", "@nortexte": "ECOE1903676D", "@numtexte": "2019-594", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-14" }, { "@id": "LEGIARTI000043291234", "@num": "1", "#text": "Décret n°2020-987 du 6 août 2020 - 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L455-38", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045758094", "@num": "1", "#text": "Décret n°2022-781 du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757121", "@nortexte": "ECOE2200428D", "@numtexte": "2022-781", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-04" }, { "@id": "LEGIARTI000046050950", "@num": "1", "#text": "Décret n°2022-1006 du 15 juillet 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000046552068", "@num": "10", "#text": "Décret n°2022-1424 du 10 novembre 2022 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000046548532", "@nortexte": "MICB2226527D", "@numtexte": "2022-1424", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-10" }, { "@id": "LEGIARTI000047517813", "@num": "5", "#text": "Décret n°2023-329 du 2 mai 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047516714", "@nortexte": "ECOT2233340D", "@numtexte": "2023-329", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-02" }, { "@id": "LEGIARTI000049910590", "@num": "2", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000050175148", "#text": "Décret n°2024-887 du 3 septembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050174666", "@nortexte": "TREL2417594D", "@numtexte": "2024-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-09-03" }, { "@id": "LEGIARTI000050175179", "@num": "2", "#text": "Décret n°2024-887 du 3 septembre 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000050174666", "@nortexte": "TREL2417594D", "@numtexte": "2024-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-09-03" }, { "@id": "LEGIARTI000050735809", "@num": "1", "#text": "Décret n°2024-1126 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730762", "@nortexte": "ECOE2419221D", "@numtexte": "2024-1126", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000006225569", "@num": "L225-177", "#text": "Code de commerce - art. L225-177 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006225804", "@num": "L225-197-1", "#text": "Code de commerce - art. L225-197-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050740376", "@num": "D133-21", "#text": "Code de la sécurité sociale. - art. D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038723964", "@num": "L2333-55-3", "#text": "Code général des collectivités territoriales - art. L2333-55-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084296", "@num": "1019", "#text": "Code général des impôts, CGI. - art. 1019 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355623", "@num": "1518 B", "#text": "Code général des impôts, CGI. - art. 1518 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033816165", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426633", "@num": "1586 quater", "#text": "Code général des impôts, CGI. - art. 1586 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662871", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817193", "@num": "1651 G", "#text": "Code général des impôts, CGI. - art. 1651 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355614", "@num": "1651 L", "#text": "Code général des impôts, CGI. - art. 1651 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686414", "@num": "1668", "#text": "Code général des impôts, CGI. - art. 1668 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355581", "@num": "1668 B", "#text": "Code général des impôts, CGI. - art. 1668 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061787", "@num": "1693 ter", "#text": "Code général des impôts, CGI. - art. 1693 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044992184", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988199", "@num": "1731 A", "#text": "Code général des impôts, CGI. - art. 1731 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355548", "@num": "1731 A bis", "#text": "Code général des impôts, CGI. - art. 1731 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641751", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092537", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355796", "@num": "209 B", "#text": "Code général des impôts, CGI. - art. 209 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795430", "@num": "209 C", "#text": "Code général des impôts, CGI. - art. 209 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987619", "@num": "209-0 B", "#text": "Code général des impôts, CGI. - art. 209-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467953", "@num": "210-0 A", "#text": "Code général des impôts, CGI. - art. 210-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431742", "@num": "212", "#text": "Code général des impôts, CGI. - art. 212 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641637", "@num": "212 bis", "#text": "Code général des impôts, CGI. - art. 212 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024687", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831340", "@num": "216", "#text": "Code général des impôts, CGI. - art. 216 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795415", "@num": "217 sexdecies", "#text": "Code général des impôts, CGI. - art. 217 sexdecies (P)", "@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": "LEGIARTI000037990426", "@num": "220 nonies", "#text": "Code général des impôts, CGI. - art. 220 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308740", "@num": "223", "#text": "Code général des impôts, CGI. - art. 223 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701123", "@num": "223 A bis", "#text": "Code général des impôts, CGI. - art. 223 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831317", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061881", "@num": "223 E", "#text": "Code général des impôts, CGI. - art. 223 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987136", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987404", "@num": "223 S", "#text": "Code général des impôts, CGI. - art. 223 S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062242", "@num": "223 T", "#text": "Code général des impôts, CGI. - art. 223 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303717", "@num": "223 U", "#text": "Code général des impôts, CGI. - art. 223 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613616", "@num": "223 quinquies B", "#text": "Code général des impôts, CGI. - art. 223 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355234", "@num": "235 ter ZAA", "#text": "Code général des impôts, CGI. - art. 235 ter ZAA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011715", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035997087", "@num": "235 ter ZCA", "#text": "Code général des impôts, CGI. - art. 235 ter ZCA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989952", "@num": "235 ter ZD", "#text": "Code général des impôts, CGI. - art. 235 ter ZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815081", "@num": "235 ter ZF", "#text": "Code général des impôts, CGI. - art. 235 ter ZF (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720129", "@num": "237 bis A", "#text": "Code général des impôts, CGI. - art. 237 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355663", "@num": "238 bis-0 A", "#text": "Code général des impôts, CGI. - art. 238 bis-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622843", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986258", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675405", "@num": "244 quater K", "#text": "Code général des impôts, CGI. - art. 244 quater K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641580", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302252", "@num": "37", "#text": "Code général des impôts, CGI. - art. 37 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355753", "@num": "39 C", "#text": "Code général des impôts, CGI. - art. 39 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355540", "@num": "39 octies D", "#text": "Code général des impôts, CGI. - art. 39 octies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011864", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845731", "@num": "726", "#text": "Code général des impôts, CGI. - art. 726 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294246", "@num": "171 P ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 P ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046567025", "@num": "344-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300119", "@num": "376", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 376 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362751", "@num": "46 quater-0 YP", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YP (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042905090", "@num": "46 quater-0 YT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YT (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046552223", "@num": "46 quater-0 YW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YW ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362739", "@num": "46 quater-0 YZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043420705", "@num": "46 quater-0 YZD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032098209", "@num": "46 quater-0 YZF", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179683", "@num": "46 quater-0 YZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038650663", "@num": "46 quater-0 ZD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031391609", "@num": "46 quater-0 ZE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031391602", "@num": "46 quater-0 ZF", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625155", "@num": "46 quater-0 ZI", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZI (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766216", "@num": "46 quater-0 ZK", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031391519", "@num": "46 quater-0 ZM", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362726", "@num": "46 quater-0 ZY septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZY septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033104732", "@num": "46 quater-0 ZY undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZY undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055244", "@num": "49 septies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362699", "@num": "49 septies Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051361", "@num": "49 septies VE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624736", "@num": "49 septies WB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies WB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038561759", "@num": "49 septies X", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies X (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625179", "@num": "49 septies YC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362668", "@num": "49 septies YO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YO (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029729013", "@num": "49 septies YS", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625160", "@num": "49 septies YV", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YV (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625115", "@num": "49 septies ZB bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362648", "@num": "49 septies ZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625102", "@num": "49 septies ZO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362621", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625078", "@num": "49 septies ZX", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZX (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362590", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728940", "@num": "49 septies ZZJ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107106", "@num": "49 septies ZZR", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038491971", "@num": "170 sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642321", "@num": "344-0 C", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826480", "@num": "384 D", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 384 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735890", "@num": "46 quater-0 ZZD", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quater-0 ZZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356884", "@num": "49 septies ZZD", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 49 septies ZZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838902", "@num": "L13 AA", "#text": "Livre des procédures fiscales - art. L13 AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831289", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635601", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838887", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030974810", "@num": "R*256-1", "#text": "Livre des procédures fiscales - art. R*256-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315927", "@num": "L47", "#text": "Livre des procédures fiscales - art. L47 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315035", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006317557", "@num": "2", "#text": "Loi n° 87-502 du 8 juillet 1987 - art. 2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069594", "@nortexte": "ECOX8700092L", "@numtexte": "87-502", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "LEGIARTI000006654542", "@num": "L511-30", "#text": "Code monétaire et financier - art. L511-30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654923", "@num": "L512-11", "#text": "Code monétaire et financier - art. L512-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655043", "@num": "L512-20", "#text": "Code monétaire et financier - art. L512-20 (V)", "@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 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655484", "@num": "L512-60", "#text": "Code monétaire et financier - art. L512-60 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655630", "@num": "L512-69", "#text": "Code monétaire et financier - art. L512-69 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655908", "@num": "L512-86", "#text": "Code monétaire et financier - art. L512-86 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903062", "@num": "L3332-18", "#text": "Code du travail - art. L3332-18 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745669", "@num": "L931-34", "#text": "Code de la sécurité sociale. - art. L931-34 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006799118", "@num": "L345-2", "#text": "Code des assurances - art. L345-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792244", "@num": "L212-7", "#text": "Code de la mutualité - art. L212-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179589", "@fin": "2999-01-01", "#text": "1re Sous-section : Dispositions générales", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162535", "@fin": "2999-01-01", "#text": "Section VIII : Groupes de sociétés", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "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", 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Une société peut se constituer seule redevable de l'impôt sur les sociétés dû sur l'ensemble des résultats du groupe formé par elle-même et les sociétés dont elle détient 95 % au moins du capital, de manière continue au cours de l'exercice, directement ou indirectement par l'intermédiaire de sociétés ou d'établissements stables membres du groupe, ci-après désignés par les termes : sociétés du groupe, ou de sociétés ou d'établissements stables, ci-après désignés par les termes : sociétés intermédiaires, détenus à 95 % au moins par la société mère, de manière continue au cours de l'exercice, directement ou indirectement par l'intermédiaire de sociétés du groupe ou de sociétés intermédiaires. Dans ce cas, elle est également redevable de l'imposition forfaitaire annuelle due par les sociétés du groupe. Le capital de la société mère ne doit pas être détenu à 95 % au moins, directement ou indirectement, par une autre personne morale soumise à l'impôt sur les sociétés dans les conditions de droit commun ou selon les modalités prévues à l'article 214. Toutefois, le capital de la société mère peut être détenu indirectement à 95 % ou plus par une autre personne morale soumise à l'impôt sur les sociétés dans les conditions de droit commun ou selon les modalités prévues à l'article 214, par l'intermédiaire d'une ou plusieurs personnes morales non soumises à cet impôt dans ces mêmes conditions ou par l'intermédiaire d'une ou plusieurs personnes morales qui y sont soumises dans ces mêmes conditions mais dont le capital n'est pas détenu, directement ou indirectement, par cette autre personne morale à 95 % au moins.

Par exception à la première phrase du premier alinéa, lorsqu'une personne morale soumise à l'impôt sur les sociétés dans les conditions de droit commun établit des comptes combinés en application de l'article L. 345-2 du code des assurances, de l'article L. 212-7 du code de la mutualité ou de l'article L. 931-34 du code de la sécurité sociale en tant qu'entreprise combinante, elle peut se constituer seule redevable de l'impôt sur les sociétés dû sur l'ensemble des résultats du groupe formé par elle-même, les personnes morales soumises à l'impôt sur les sociétés dans les conditions de droit commun dénuées de capital qui sont membres du périmètre de combinaison et qui ont avec elle, en vertu d'un accord, soit une direction commune, soit des services communs assez étendus pour engendrer un comportement commercial, technique ou financier commun, soit des liens importants et durables en vertu de dispositions réglementaires, statutaires ou contractuelles, et les sociétés dont elle et les personnes morales combinées détiennent 95 % au moins du capital, directement ou indirectement par l'intermédiaire de sociétés ou d'établissements stables membres du groupe, ci-après désignés par les termes : \" sociétés du groupe \", ou de sociétés ou d'établissements stables, ci-après désignés par les termes : \" sociétés intermédiaires \", dont la société mère et ces mêmes personnes morales combinées détiennent 95 % au moins du capital, directement ou indirectement par l'intermédiaire de sociétés du groupe ou de sociétés intermédiaires. Les conditions relatives aux liens entre les personnes morales mentionnées à la phrase précédente et à la détention des sociétés membres du groupe par ces personnes morales s'apprécient de manière continue au cours de l'exercice. Les autres dispositions du premier alinéa s'appliquent à la société mère du groupe formé dans les conditions prévues au présent alinéa.

Par exception à la première phrase du premier alinéa, lorsqu'une personne morale soumise à l'impôt sur les sociétés dans les conditions de droit commun est un organe central mentionné à l'article L. 511-30 du code monétaire et financier ou une caisse départementale ou interdépartementale mentionnée à l'article L. 512-55 du même code titulaire d'un agrément collectif délivré par l'Autorité de contrôle prudentiel pour elle-même et pour les caisses locales qui la détiennent, elle peut se constituer seule redevable de l'impôt sur les sociétés dû sur l'ensemble des résultats du groupe formé par elle-même, les banques, caisses et sociétés mentionnées aux articles L. 512-11, L. 512-20, L. 512-55, L. 512-60, L. 512-69 et L. 512-86 du même code soumises à l'impôt sur les sociétés dans les conditions de droit commun qui lui sont affiliées au sens de l'article L. 511-31 du même code ou bénéficiant d'un même agrément collectif délivré par l'Autorité de contrôle prudentiel, et les sociétés dont elle et les banques, caisses et sociétés précitées détiennent 95 % au moins du capital, directement ou indirectement par l'intermédiaire de sociétés ou d'établissements stables membres du groupe, ci-après désignés par les termes : \" sociétés du groupe \", ou de sociétés ou d'établissements stables, ci-après désignés par les termes : \" sociétés intermédiaires \", dont la société mère et ces mêmes banques, caisses et sociétés détiennent 95 % au moins du capital, directement ou indirectement par l'intermédiaire de sociétés du groupe ou de sociétés intermédiaires. Les conditions relatives aux liens entre les personnes morales mentionnées à la première phrase et à la détention des sociétés membres du groupe par ces personnes morales s'apprécient de manière continue au cours de l'exercice. Les autres dispositions du premier alinéa s'appliquent à la société mère du groupe formé dans les conditions prévues au présent alinéa.

Les sociétés du groupe restent soumises à l'obligation de déclarer leurs résultats qui peuvent être vérifiés dans les conditions prévues par les articles L. 13, L. 47 et L. 57 du livre des procédures fiscales. La société mère supporte, au regard des droits et des pénalités visées à l'article 2 de la loi n° 87-502 du 8 juillet 1987 modifiant les procédures fiscales et douanières, les conséquences des infractions commises par les sociétés du groupe.

Seules peuvent être membres du groupe les sociétés ou les établissements stables qui ont donné leur accord et dont les résultats sont soumis à l'impôt sur les sociétés dans les conditions de droit commun ou selon les modalités prévues à l'article 214. Seules peuvent être qualifiées de sociétés intermédiaires les sociétés ou les établissements stables qui ont donné leur accord et dont les résultats sont soumis à un impôt équivalent à l'impôt sur les sociétés dans un Etat membre de l'Union européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales. Toutefois, lorsque la société mère opte pour l'application du régime défini au deuxième ou au troisième alinéa, toutes les personnes morales dénuées de capital définies au deuxième alinéa et toutes les banques, caisses et sociétés mentionnées aux articles L. 512-11, L. 512-20, L. 512-55, L. 512-60, L. 512-69 et L. 512-86 du code monétaire et financier ou bénéficiant du même agrément collectif, à l'exception des filiales dont le capital est détenu à 95 % au moins sont obligatoirement membres du groupe et ne peuvent simultanément être mères d'un groupe formé dans les conditions prévues au premier alinéa.

Les sociétés du groupe et, sous réserve de la réglementation étrangère qui leur est applicable, les sociétés intermédiaires doivent ouvrir et clore leurs exercices aux mêmes dates ; les exercices ont en principe, une durée de douze mois. Par exception, la durée d'un exercice des sociétés du groupe peut être inférieure ou supérieure à douze mois, sans préjudice des dispositions de l'article 37. Cette exception ne peut s'appliquer qu'une seule fois au cours d'une période couverte par une même option. La modification de la date de clôture de l'exercice doit être notifiée au plus tard à l'expiration du délai prévu au deuxième alinéa du 1 de l'article 223 pour le dépôt de la déclaration de résultat de l'exercice précédant le premier exercice concerné. Les options mentionnées aux premier, deuxième ou troisième alinéas sont notifiées au plus tard à l'expiration du délai prévu au deuxième alinéa du 1 de l'article 223 pour le dépôt de la déclaration de résultat de l'exercice précédant celui au titre duquel le régime défini au présent article s'applique. Elles sont valables pour une période de cinq exercices. Les accords mentionnés au sixième alinéa sont formulés au plus tard à l'expiration du délai prévu pour le dépôt de la déclaration de résultat de l'exercice précédant celui où la société devient membre du groupe ou devient une société intermédiaire, ou dans les trois mois de l'acquisition des titres d'une société du groupe ou d'une autre société intermédiaire. Les options et les accords sont renouvelés par tacite reconduction, sauf dénonciation au plus tard à l'expiration du délai prévu au 1 de l'article 223 pour le dépôt de la déclaration de résultat du dernier exercice de chaque période.

Pour chacun des exercices arrêtés au cours de la période de validité de l'option, la société mère notifie, au plus tard à la date mentionnée au septième alinéa, la liste des sociétés membres du groupe et des sociétés intermédiaires ainsi que l'identité des sociétés qui cessent d'être membres de ce groupe ou qui cessent d'être qualifiées de sociétés intermédiaires. A défaut, le résultat d'ensemble est déterminé à partir du résultat des sociétés mentionnées sur la dernière liste notifiée au service dans le délai indiqué à la phrase qui précède si ces sociétés continuent à remplir les conditions prévues à la présente section.

Chaque société du groupe est tenue solidairement au paiement de l'impôt sur les sociétés, de l'imposition forfaitaire annuelle et, le cas échéant, des intérêts de retard, majorations et amendes fiscales correspondantes, dont la société mère est redevable, à hauteur de l'impôt et des pénalités qui seraient dus par la société si celle-ci n'était pas membre du groupe.

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art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042215887", "@nortexte": "ECOE2014057D", "@numtexte": "2020-987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-06" }, { "@id": "LEGIARTI000042778417", "@num": "20", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000046868963", "@num": "27", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGITEXT000043263313", "#text": "Décret n°2021-290 du 16 mars 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043261244", "@nortexte": "ECOE2105294D", "@numtexte": "2021-290", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-16" }, { "@id": "LEGIARTI000043418331", "@num": "1", "#text": "Décret n°2021-499 du 23 avril 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043416497", "@nortexte": "ECOE2109160D", "@numtexte": "2021-499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-23" }, { "@id": "LEGIARTI000049803828", "@num": "D173-8", "#text": "Code des impositions sur les biens et services - art. D173-8", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626561", "@num": "L455-38", "#text": "Code des impositions sur les biens et services - art. L455-38", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045758094", "@num": "1", "#text": "Décret n°2022-781 du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757121", "@nortexte": "ECOE2200428D", "@numtexte": "2022-781", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-04" }, { "@id": "LEGIARTI000046050950", "@num": "1", "#text": "Décret n°2022-1006 du 15 juillet 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000046552068", "@num": "10", "#text": "Décret n°2022-1424 du 10 novembre 2022 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000046548532", "@nortexte": "MICB2226527D", "@numtexte": "2022-1424", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-10" }, { "@id": "LEGIARTI000047517813", "@num": "5", "#text": "Décret n°2023-329 du 2 mai 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047516714", "@nortexte": "ECOT2233340D", "@numtexte": "2023-329", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-02" }, { "@id": "LEGIARTI000049910590", "@num": "2", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000050175148", "#text": "Décret n°2024-887 du 3 septembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050174666", "@nortexte": "TREL2417594D", "@numtexte": "2024-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-09-03" }, { "@id": "LEGIARTI000050175179", "@num": "2", "#text": "Décret n°2024-887 du 3 septembre 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000050174666", "@nortexte": "TREL2417594D", "@numtexte": "2024-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-09-03" }, { "@id": "LEGIARTI000050735809", "@num": "1", "#text": "Décret n°2024-1126 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730762", "@nortexte": "ECOE2419221D", "@numtexte": "2024-1126", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000006225569", "@num": "L225-177", "#text": "Code de commerce - art. L225-177 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006225804", "@num": "L225-197-1", "#text": "Code de commerce - art. L225-197-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050740376", "@num": "D133-21", "#text": "Code de la sécurité sociale. - art. D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038723964", "@num": "L2333-55-3", "#text": "Code général des collectivités territoriales - art. L2333-55-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084296", "@num": "1019", "#text": "Code général des impôts, CGI. - art. 1019 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355623", "@num": "1518 B", "#text": "Code général des impôts, CGI. - art. 1518 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033816165", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426633", "@num": "1586 quater", "#text": "Code général des impôts, CGI. - art. 1586 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662871", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817193", "@num": "1651 G", "#text": "Code général des impôts, CGI. - art. 1651 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355614", "@num": "1651 L", "#text": "Code général des impôts, CGI. - art. 1651 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686414", "@num": "1668", "#text": "Code général des impôts, CGI. - art. 1668 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355581", "@num": "1668 B", "#text": "Code général des impôts, CGI. - art. 1668 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061787", "@num": "1693 ter", "#text": "Code général des impôts, CGI. - art. 1693 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044992184", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988199", "@num": "1731 A", "#text": "Code général des impôts, CGI. - art. 1731 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355548", "@num": "1731 A bis", "#text": "Code général des impôts, CGI. - art. 1731 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641751", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092537", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355796", "@num": "209 B", "#text": "Code général des impôts, CGI. - art. 209 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795430", "@num": "209 C", "#text": "Code général des impôts, CGI. - art. 209 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987619", "@num": "209-0 B", "#text": "Code général des impôts, CGI. - art. 209-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467953", "@num": "210-0 A", "#text": "Code général des impôts, CGI. - art. 210-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431742", "@num": "212", "#text": "Code général des impôts, CGI. - art. 212 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641637", "@num": "212 bis", "#text": "Code général des impôts, CGI. - art. 212 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024687", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831340", "@num": "216", "#text": "Code général des impôts, CGI. - art. 216 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795415", "@num": "217 sexdecies", "#text": "Code général des impôts, CGI. - art. 217 sexdecies (P)", "@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": "LEGIARTI000037990426", "@num": "220 nonies", "#text": "Code général des impôts, CGI. - art. 220 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308740", "@num": "223", "#text": "Code général des impôts, CGI. - art. 223 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701123", "@num": "223 A bis", "#text": "Code général des impôts, CGI. - art. 223 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831317", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061881", "@num": "223 E", "#text": "Code général des impôts, CGI. - art. 223 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987136", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987404", "@num": "223 S", "#text": "Code général des impôts, CGI. - art. 223 S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062242", "@num": "223 T", "#text": "Code général des impôts, CGI. - art. 223 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303717", "@num": "223 U", "#text": "Code général des impôts, CGI. - art. 223 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613616", "@num": "223 quinquies B", "#text": "Code général des impôts, CGI. - art. 223 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355234", "@num": "235 ter ZAA", "#text": "Code général des impôts, CGI. - art. 235 ter ZAA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011715", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035997087", "@num": "235 ter ZCA", "#text": "Code général des impôts, CGI. - art. 235 ter ZCA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989952", "@num": "235 ter ZD", "#text": "Code général des impôts, CGI. - art. 235 ter ZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815081", "@num": "235 ter ZF", "#text": "Code général des impôts, CGI. - art. 235 ter ZF (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720129", "@num": "237 bis A", "#text": "Code général des impôts, CGI. - art. 237 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355663", "@num": "238 bis-0 A", "#text": "Code général des impôts, CGI. - art. 238 bis-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622843", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986258", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675405", "@num": "244 quater K", "#text": "Code général des impôts, CGI. - art. 244 quater K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641580", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302252", "@num": "37", "#text": "Code général des impôts, CGI. - art. 37 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355753", "@num": "39 C", "#text": "Code général des impôts, CGI. - art. 39 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355540", "@num": "39 octies D", "#text": "Code général des impôts, CGI. - art. 39 octies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011864", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845731", "@num": "726", "#text": "Code général des impôts, CGI. - art. 726 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294246", "@num": "171 P ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 P ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046567025", "@num": "344-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300119", "@num": "376", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 376 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362751", "@num": "46 quater-0 YP", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YP (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042905090", "@num": "46 quater-0 YT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YT (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046552223", "@num": "46 quater-0 YW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YW ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362739", "@num": "46 quater-0 YZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043420705", "@num": "46 quater-0 YZD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032098209", "@num": "46 quater-0 YZF", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179683", "@num": "46 quater-0 YZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038650663", "@num": "46 quater-0 ZD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031391609", "@num": "46 quater-0 ZE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031391602", "@num": "46 quater-0 ZF", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625155", "@num": "46 quater-0 ZI", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZI (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766216", "@num": "46 quater-0 ZK", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031391519", "@num": "46 quater-0 ZM", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362726", "@num": "46 quater-0 ZY septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZY septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033104732", "@num": "46 quater-0 ZY undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZY undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055244", "@num": "49 septies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362699", "@num": "49 septies Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051361", "@num": "49 septies VE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624736", "@num": "49 septies WB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies WB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038561759", "@num": "49 septies X", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies X (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625179", "@num": "49 septies YC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362668", "@num": "49 septies YO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YO (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029729013", "@num": "49 septies YS", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625160", "@num": "49 septies YV", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YV (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625115", "@num": "49 septies ZB bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362648", "@num": "49 septies ZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625102", "@num": "49 septies ZO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362621", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625078", "@num": "49 septies ZX", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZX (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362590", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728940", "@num": "49 septies ZZJ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107106", "@num": "49 septies ZZR", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038491971", "@num": "170 sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642321", "@num": "344-0 C", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826480", "@num": "384 D", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 384 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735890", "@num": "46 quater-0 ZZD", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quater-0 ZZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356884", "@num": "49 septies ZZD", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 49 septies ZZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838902", "@num": "L13 AA", "#text": "Livre des procédures fiscales - art. L13 AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831289", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635601", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838887", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030974810", "@num": "R*256-1", "#text": "Livre des procédures fiscales - art. R*256-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315927", "@num": "L47", "#text": "Livre des procédures fiscales - art. L47 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315035", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006317557", "@num": "2", "#text": "Loi n° 87-502 du 8 juillet 1987 - art. 2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069594", "@nortexte": "ECOX8700092L", "@numtexte": "87-502", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "LEGIARTI000006654542", "@num": "L511-30", "#text": "Code monétaire et financier - art. L511-30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654923", "@num": "L512-11", "#text": "Code monétaire et financier - art. L512-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655043", "@num": "L512-20", "#text": "Code monétaire et financier - art. L512-20 (V)", "@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 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655484", "@num": "L512-60", "#text": "Code monétaire et financier - art. L512-60 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655630", "@num": "L512-69", "#text": "Code monétaire et financier - art. L512-69 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655908", "@num": "L512-86", "#text": "Code monétaire et financier - art. L512-86 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903062", "@num": "L3332-18", "#text": "Code du travail - art. L3332-18 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745669", "@num": "L931-34", "#text": "Code de la sécurité sociale. - art. L931-34 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006799118", "@num": "L345-2", "#text": "Code des assurances - art. L345-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792244", "@num": "L212-7", "#text": "Code de la mutualité - art. 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Par exception à la première phrase du premier alinéa, lorsqu'une personne morale soumise à l'impôt sur les sociétés dans les conditions de droit commun est un organe central mentionné à l'article L. 511-30 du code monétaire et financier ou une caisse départementale ou interdépartementale mentionnée à l'article L. 512-55 du même code titulaire d'un agrément collectif délivré par l'Autorité de contrôle prudentiel et de résolution pour elle-même et pour les caisses locales qui la détiennent, elle peut se constituer seule redevable de l'impôt sur les sociétés dû sur l'ensemble des résultats du groupe formé par elle-même, les banques, caisses et sociétés mentionnées aux articles L. 512-11, L. 512-20, L. 512-55, L. 512-60, L. 512-69 et L. 512-86 du même code soumises à l'impôt sur les sociétés dans les conditions de droit commun qui lui sont affiliées au sens de l'article L. 511-31 du même code ou bénéficiant d'un même agrément collectif délivré par l'Autorité de contrôle prudentiel et de résolution, et les sociétés dont elle et les banques, caisses et sociétés précitées détiennent 95 % au moins du capital, directement ou indirectement par l'intermédiaire de sociétés ou d'établissements stables membres du groupe, ci-après désignés par les termes : \" sociétés du groupe \", ou de sociétés ou d'établissements stables, ci-après désignés par les termes : \" sociétés intermédiaires \", dont la société mère et ces mêmes banques, caisses et sociétés détiennent 95 % au moins du capital, directement ou indirectement par l'intermédiaire de sociétés du groupe ou de sociétés intermédiaires. Les conditions relatives aux liens entre les personnes morales mentionnées à la première phrase et à la détention des sociétés membres du groupe par ces personnes morales s'apprécient de manière continue au cours de l'exercice. Les autres dispositions du premier alinéa s'appliquent à la société mère du groupe formé dans les conditions prévues au présent alinéa.

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L455-38", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045758094", "@num": "1", "#text": "Décret n°2022-781 du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757121", "@nortexte": "ECOE2200428D", "@numtexte": "2022-781", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-04" }, { "@id": "LEGIARTI000046050950", "@num": "1", "#text": "Décret n°2022-1006 du 15 juillet 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000046552068", "@num": "10", "#text": "Décret n°2022-1424 du 10 novembre 2022 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000046548532", "@nortexte": "MICB2226527D", "@numtexte": "2022-1424", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-10" }, { "@id": "LEGIARTI000047517813", "@num": "5", "#text": "Décret n°2023-329 du 2 mai 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047516714", "@nortexte": "ECOT2233340D", "@numtexte": "2023-329", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-02" }, { "@id": "LEGIARTI000049910590", "@num": "2", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000050175148", "#text": "Décret n°2024-887 du 3 septembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050174666", "@nortexte": "TREL2417594D", "@numtexte": "2024-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-09-03" }, { "@id": "LEGIARTI000050175179", "@num": "2", "#text": "Décret n°2024-887 du 3 septembre 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000050174666", "@nortexte": "TREL2417594D", "@numtexte": "2024-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-09-03" }, { "@id": "LEGIARTI000050735809", "@num": "1", "#text": "Décret n°2024-1126 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730762", "@nortexte": "ECOE2419221D", "@numtexte": "2024-1126", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000006225569", "@num": "L225-177", "#text": "Code de commerce - art. L225-177", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011271", "@num": "L225-197-1", "#text": "Code de commerce - art. L225-197-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050740376", "@num": "D133-21", "#text": "Code de la sécurité sociale. - art. D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038723964", "@num": "L2333-55-3", "#text": "Code général des collectivités territoriales - art. L2333-55-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084296", "@num": "1019", "#text": "Code général des impôts, CGI. - art. 1019 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355623", "@num": "1518 B", "#text": "Code général des impôts, CGI. - art. 1518 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033816165", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426633", "@num": "1586 quater", "#text": "Code général des impôts, CGI. - art. 1586 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662871", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817193", "@num": "1651 G", "#text": "Code général des impôts, CGI. - art. 1651 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355614", "@num": "1651 L", "#text": "Code général des impôts, CGI. - art. 1651 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686414", "@num": "1668", "#text": "Code général des impôts, CGI. - art. 1668 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355581", "@num": "1668 B", "#text": "Code général des impôts, CGI. - art. 1668 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061787", "@num": "1693 ter", "#text": "Code général des impôts, CGI. - art. 1693 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044992184", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988199", "@num": "1731 A", "#text": "Code général des impôts, CGI. - art. 1731 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355548", "@num": "1731 A bis", "#text": "Code général des impôts, CGI. - art. 1731 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641751", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092537", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355796", "@num": "209 B", "#text": "Code général des impôts, CGI. - art. 209 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795430", "@num": "209 C", "#text": "Code général des impôts, CGI. - art. 209 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987619", "@num": "209-0 B", "#text": "Code général des impôts, CGI. - art. 209-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467953", "@num": "210-0 A", "#text": "Code général des impôts, CGI. - art. 210-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431742", "@num": "212", "#text": "Code général des impôts, CGI. - art. 212 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641637", "@num": "212 bis", "#text": "Code général des impôts, CGI. - art. 212 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024687", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831340", "@num": "216", "#text": "Code général des impôts, CGI. - art. 216 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795415", "@num": "217 sexdecies", "#text": "Code général des impôts, CGI. - art. 217 sexdecies (P)", "@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": "LEGIARTI000037990426", "@num": "220 nonies", "#text": "Code général des impôts, CGI. - art. 220 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308740", "@num": "223", "#text": "Code général des impôts, CGI. - art. 223", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701123", "@num": "223 A bis", "#text": "Code général des impôts, CGI. - art. 223 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831317", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061881", "@num": "223 E", "#text": "Code général des impôts, CGI. - art. 223 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987136", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987404", "@num": "223 S", "#text": "Code général des impôts, CGI. - art. 223 S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062242", "@num": "223 T", "#text": "Code général des impôts, CGI. - art. 223 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303717", "@num": "223 U", "#text": "Code général des impôts, CGI. - art. 223 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613616", "@num": "223 quinquies B", "#text": "Code général des impôts, CGI. - art. 223 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355234", "@num": "235 ter ZAA", "#text": "Code général des impôts, CGI. - art. 235 ter ZAA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011715", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035997087", "@num": "235 ter ZCA", "#text": "Code général des impôts, CGI. - art. 235 ter ZCA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989952", "@num": "235 ter ZD", "#text": "Code général des impôts, CGI. - art. 235 ter ZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815081", "@num": "235 ter ZF", "#text": "Code général des impôts, CGI. - art. 235 ter ZF (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720129", "@num": "237 bis A", "#text": "Code général des impôts, CGI. - art. 237 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355663", "@num": "238 bis-0 A", "#text": "Code général des impôts, CGI. - art. 238 bis-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622843", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986258", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675405", "@num": "244 quater K", "#text": "Code général des impôts, CGI. - art. 244 quater K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641580", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302252", "@num": "37", "#text": "Code général des impôts, CGI. - art. 37", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355753", "@num": "39 C", "#text": "Code général des impôts, CGI. - art. 39 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355540", "@num": "39 octies D", "#text": "Code général des impôts, CGI. - art. 39 octies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011864", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845731", "@num": "726", "#text": "Code général des impôts, CGI. - art. 726 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294246", "@num": "171 P ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 P ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046567025", "@num": "344-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300119", "@num": "376", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 376 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362751", "@num": "46 quater-0 YP", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YP (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042905090", "@num": "46 quater-0 YT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YT (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046552223", "@num": "46 quater-0 YW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YW ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362739", "@num": "46 quater-0 YZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043420705", "@num": "46 quater-0 YZD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032098209", "@num": "46 quater-0 YZF", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179683", "@num": "46 quater-0 YZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038650663", "@num": "46 quater-0 ZD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031391609", "@num": "46 quater-0 ZE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031391602", "@num": "46 quater-0 ZF", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625155", "@num": "46 quater-0 ZI", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZI (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766216", "@num": "46 quater-0 ZK", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031391519", "@num": "46 quater-0 ZM", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362726", "@num": "46 quater-0 ZY septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZY septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033104732", "@num": "46 quater-0 ZY undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZY undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055244", "@num": "49 septies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362699", "@num": "49 septies Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051361", "@num": "49 septies VE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624736", "@num": "49 septies WB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies WB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038561759", "@num": "49 septies X", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies X (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625179", "@num": "49 septies YC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362668", "@num": "49 septies YO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YO (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029729013", "@num": "49 septies YS", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625160", "@num": "49 septies YV", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YV (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625115", "@num": "49 septies ZB bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362648", "@num": "49 septies ZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625102", "@num": "49 septies ZO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362621", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625078", "@num": "49 septies ZX", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZX (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362590", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728940", "@num": "49 septies ZZJ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107106", "@num": "49 septies ZZR", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038491971", "@num": "170 sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642321", "@num": "344-0 C", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826480", "@num": "384 D", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 384 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735890", "@num": "46 quater-0 ZZD", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quater-0 ZZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356884", "@num": "49 septies ZZD", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 49 septies ZZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838902", "@num": "L13 AA", "#text": "Livre des procédures fiscales - art. L13 AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831289", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635601", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838887", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030974810", "@num": "R*256-1", "#text": "Livre des procédures fiscales - art. R*256-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315927", "@num": "L47", "#text": "Livre des procédures fiscales - art. L47 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315035", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006317557", "@num": "2", "#text": "Loi n° 87-502 du 8 juillet 1987 - art. 2", "@sens": "source", "@cidtexte": "LEGITEXT000006069594", "@nortexte": "ECOX8700092L", "@numtexte": "87-502", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "LEGIARTI000006654542", "@num": "L511-30", "#text": "Code monétaire et financier - art. L511-30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654557", "@num": "L511-31", "#text": "Code monétaire et financier - art. L511-31 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654923", "@num": "L512-11", "#text": "Code monétaire et financier - art. L512-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655043", "@num": "L512-20", "#text": "Code monétaire et financier - art. L512-20 (V)", "@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 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655484", "@num": "L512-60", "#text": "Code monétaire et financier - art. L512-60 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655630", "@num": "L512-69", "#text": "Code monétaire et financier - art. L512-69 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655908", "@num": "L512-86", "#text": "Code monétaire et financier - art. L512-86 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903062", "@num": "L3332-18", "#text": "Code du travail - art. L3332-18", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745669", "@num": "L931-34", "#text": "Code de la sécurité sociale. - art. L931-34", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006799118", "@num": "L345-2", "#text": "Code des assurances - art. L345-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792244", "@num": "L212-7", "#text": "Code de la mutualité - art. L212-7", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179589", "@fin": "2999-01-01", "#text": "1re Sous-section : Dispositions générales", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162535", "@fin": "2999-01-01", "#text": "Section VIII : Groupes de sociétés", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000006303609", "@fin": "1989-12-30", "@num": "223 A", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303610", "@fin": "1991-12-31", "@num": "223 A", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303611", "@fin": "1993-01-01", "@num": "223 A", "@etat": "MODIFIE", "@debut": 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I. – Une société, ci-après désignée par les mots : \" société mère \", peut se constituer seule redevable de l'impôt sur les sociétés dû sur l'ensemble des résultats du groupe formé par elle-même et les sociétés dont elle détient 95 % au moins du capital de manière continue au cours de l'exercice, directement ou indirectement par l'intermédiaire de sociétés ou d'établissements stables membres du groupe, ci-après désignés par les mots : \" sociétés du groupe \", ou de sociétés ou d'établissements stables, ci-après désignés par les mots : \" sociétés intermédiaires \", détenus à 95 % au moins par la société mère de manière continue au cours de l'exercice, directement ou indirectement par l'intermédiaire de sociétés du groupe ou de sociétés intermédiaires.

Une société, également désignée par les mots : \" société mère \", dont le capital est détenu, de manière continue au cours de l'exercice, à 95 % au moins par une société ou un établissement stable soumis à un impôt équivalent à l'impôt sur les sociétés dans un Etat membre de l'Union européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales, ci-après désigné par les mots : \" entité mère non résidente \", directement ou indirectement par l'intermédiaire de sociétés ou d'établissements stables détenus à 95 % au moins par l'entité mère non résidente et soumis à un impôt équivalent à l'impôt sur les sociétés dans les mêmes Etats, ci-après désignés par les mots : \" sociétés étrangères \", peut aussi se constituer seule redevable de l'impôt sur les sociétés dû sur l'ensemble des résultats du groupe formé par elle-même et les sociétés détenues par l'entité mère non résidente dans les conditions prévues au premier alinéa du présent I, directement ou indirectement par l'intermédiaire de la société mère, de sociétés étrangères, de sociétés intermédiaires ou de sociétés membres du groupe.

Le capital de la société mère mentionnée au même premier alinéa ne doit pas être détenu à 95 % au moins, directement ou indirectement, par une autre personne morale soumise à l'impôt sur les sociétés dans les conditions de droit commun ou selon les modalités prévues à l'article 214. Le capital de l'entité mère non résidente ne doit pas être détenu à 95 % au moins, directement ou indirectement, par une autre personne morale soumise à l'impôt sur les sociétés dans les conditions de droit commun ou selon les modalités prévues au même article 214 ou par une autre personne morale soumise à un impôt équivalent à l'impôt sur les sociétés dans un Etat mentionné au deuxième alinéa du présent I. Le capital de la société mère mentionnée au même deuxième alinéa ne doit pas être détenu indirectement par l'entité mère non résidente par l'intermédiaire de sociétés ou d'établissements stables qui peuvent eux-mêmes se constituer seuls redevables de l'impôt sur les sociétés dans les conditions décrites audit deuxième alinéa. Toutefois, le capital de la société mère mentionnée au premier alinéa du présent I peut être détenu indirectement à 95 % ou plus par une autre personne morale soumise à l'impôt sur les sociétés dans les conditions de droit commun ou selon les modalités prévues à l'article 214, par l'intermédiaire d'une ou plusieurs personnes morales non soumises à cet impôt dans ces mêmes conditions ou par l'intermédiaire d'une ou plusieurs personnes morales qui y sont soumises dans ces mêmes conditions et dont le capital n'est pas détenu, directement ou indirectement, par cette autre personne morale à 95 % au moins. Le capital de l'entité mère non résidente peut être détenu indirectement à 95 % ou plus par une autre personne morale soumise à un impôt équivalent à l'impôt sur les sociétés dans un Etat mentionné au deuxième alinéa du présent I ou par une autre personne morale soumise à l'impôt sur les sociétés dans les conditions de droit commun ou selon les modalités prévues à l'article 214, par l'intermédiaire d'une ou plusieurs personnes morales qui ne sont soumises ni à cet impôt dans ces mêmes conditions, ni à un impôt équivalent dans un Etat mentionné au deuxième alinéa du présent I, ou par l'intermédiaire d'une ou plusieurs personnes morales qui y sont soumises dans ces mêmes conditions et dont le capital n'est pas détenu, directement ou indirectement, par cette autre personne morale à 95 % au moins.

Par exception au premier alinéa, lorsqu'une personne morale soumise à l'impôt sur les sociétés dans les conditions de droit commun établit des comptes combinés en application de l'article L. 345-2 du code des assurances, de l'article L. 212-7 du code de la mutualité ou de l'article L. 931-34 du code de la sécurité sociale en tant qu'entreprise combinante, elle peut se constituer seule redevable de l'impôt sur les sociétés dû sur l'ensemble des résultats du groupe formé par elle-même, les personnes morales soumises à l'impôt sur les sociétés dans les conditions de droit commun dénuées de capital qui sont membres du périmètre de combinaison et qui ont avec elle, en vertu d'un accord, soit une direction commune, soit des services communs assez étendus pour engendrer un comportement commercial, technique ou financier commun, soit des liens importants et durables en vertu de dispositions réglementaires, statutaires ou contractuelles, et les sociétés dont elle et les personnes morales combinées détiennent 95 % au moins du capital, directement ou indirectement par l'intermédiaire de sociétés ou d'établissements stables membres du groupe, ci-après désignés par les termes : \" sociétés du groupe \", ou de sociétés ou d'établissements stables, ci-après désignés par les termes : \" sociétés intermédiaires \", dont la société mère et ces mêmes personnes morales combinées détiennent 95 % au moins du capital, directement ou indirectement par l'intermédiaire de sociétés du groupe ou de sociétés intermédiaires. Les conditions relatives aux liens entre les personnes morales mentionnées à la phrase précédente et à la détention des sociétés membres du groupe par ces personnes morales s'apprécient de manière continue au cours de l'exercice. Les autres dispositions des premier et troisième alinéas du présent I s'appliquent à la société mère du groupe formé dans les conditions prévues au présent alinéa.

Par exception au premier alinéa, lorsqu'une personne morale soumise à l'impôt sur les sociétés dans les conditions de droit commun est un organe central mentionné à l'article L. 511-30 du code monétaire et financier ou une caisse départementale ou interdépartementale mentionnée à l'article L. 512-55 du même code titulaire d'un agrément collectif délivré par l'Autorité de contrôle prudentiel et de résolution pour elle-même et pour les caisses locales qui la détiennent, elle peut se constituer seule redevable de l'impôt sur les sociétés dû sur l'ensemble des résultats du groupe formé par elle-même, les banques, caisses et sociétés mentionnées aux articles L. 512-11, L. 512-20, L. 512-55, L. 512-60, L. 512-69 et L. 512-86 du même code soumises à l'impôt sur les sociétés dans les conditions de droit commun qui lui sont affiliées au sens de l'article L. 511-31 du même code ou bénéficiant d'un même agrément collectif délivré par l'Autorité de contrôle prudentiel et de résolution, et les sociétés dont elle et les banques, caisses et sociétés précitées détiennent 95 % au moins du capital, directement ou indirectement par l'intermédiaire de sociétés ou d'établissements stables membres du groupe, ci-après désignés par les termes : \" sociétés du groupe \", ou de sociétés ou d'établissements stables, ci-après désignés par les termes : \" sociétés intermédiaires \", dont la société mère et ces mêmes banques, caisses et sociétés détiennent 95 % au moins du capital, directement ou indirectement par l'intermédiaire de sociétés du groupe ou de sociétés intermédiaires. Les conditions relatives aux liens entre les personnes morales mentionnées à la première phrase et à la détention des sociétés membres du groupe par ces personnes morales s'apprécient de manière continue au cours de l'exercice. Les autres dispositions des premier et troisième alinéas du présent I s'appliquent à la société mère du groupe formé dans les conditions prévues au présent alinéa.

Pour le calcul du taux de détention du capital, il est fait abstraction, dans la limite de 10 % du capital de la société, des titres émis dans les conditions prévues aux articles L. 225-177 à L. 225-184, L. 225-197-1 à L. 225-197-5 du code de commerce et aux articles L. 3332-18 à L. 3332-24 du code du travail ou par une réglementation étrangère équivalente ainsi que des titres attribués, après rachat, dans les mêmes conditions, par une société à ses salariés non mandataires. Ce mode particulier de calcul ne s'applique plus à compter de l'exercice au cours duquel le détenteur des titres émis ou attribués dans les conditions qui précèdent cède ses titres ou cesse toute fonction dans la société. Toutefois, si la cession des titres ou la cessation de fonction a pour effet de réduire, au cours d'un exercice, à moins de 95 % la participation dans le capital d'une société filiale, ce capital est néanmoins réputé avoir été détenu selon les modalités fixées au premier, au deuxième, au quatrième ou au cinquième alinéas du présent I si le pourcentage de 95 % est à nouveau atteint à l'expiration du délai prévu au deuxième alinéa du 1 de l'article 223 pour le dépôt de la déclaration de résultat de l'exercice. Si la cessation de fonction intervient au cours de la période de conservation prévue au septième alinéa du I de l'article L. 225-197-1 du code de commerce ou par une réglementation étrangère équivalente, il continue à être fait abstraction des actions dont la conservation est requise dans les conditions qui précèdent, jusqu'à l'expiration de la période précitée. Pour l'application du présent article, la détention de 95 % au moins du capital d'une société s'entend de la détention en pleine propriété de 95 % au moins des droits à dividendes et de 95 % au moins des droits de vote attachés aux titres émis par cette société. Toutefois, les titres que le constituant a transférés dans un patrimoine fiduciaire dans les conditions prévues à l'article 238 quater B sont également pris en compte pour l'appréciation du seuil de détention du capital à condition que ces titres soient assortis de droits à dividendes et de droits de vote et que le constituant conserve l'exercice des droits de vote ou que le fiduciaire exerce ces droits dans le sens déterminé par le constituant, sous réserve des éventuelles limitations convenues par les parties au contrat établissant la fiducie pour protéger les intérêts financiers du ou des créanciers bénéficiaires de la fiducie.

II. – Les sociétés du groupe restent soumises à l'obligation de déclarer leurs résultats qui peuvent être vérifiés dans les conditions prévues par les articles L. 13, L. 47 et L. 57 du livre des procédures fiscales. La société mère supporte, au regard des droits et des pénalités visées à l'article 2 de la loi n° 87-502 du 8 juillet 1987 modifiant les procédures fiscales et douanières, les conséquences des infractions commises par les sociétés du groupe.

III. – Seules peuvent être membres du groupe les sociétés ou les établissements stables qui ont donné leur accord et dont les résultats sont soumis à l'impôt sur les sociétés dans les conditions de droit commun ou selon les modalités prévues à l'article 214. Seules peuvent être qualifiées de sociétés intermédiaires les sociétés ou les établissements stables qui ont donné leur accord et dont les résultats sont soumis à un impôt équivalent à l'impôt sur les sociétés dans un Etat membre de l'Union européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales. Pour se constituer société mère dans les conditions du deuxième alinéa du I, une société doit accompagner son option de l'accord de l'entité mère non résidente et des sociétés étrangères mentionnées au même deuxième alinéa. Pour être membre d'un groupe formé dans les conditions dudit deuxième alinéa, une société doit accompagner son accord de celui de l'entité mère non résidente et des sociétés étrangères. Les sociétés membres d'un groupe dans les conditions du même deuxième alinéa ne peuvent simultanément se constituer seules redevables de l'impôt sur les sociétés pour les résultats d'un autre groupe dans les conditions prévues au présent article. Lorsque la société mère opte pour l'application du régime défini au quatrième ou au cinquième alinéa du I, toutes les personnes morales dénuées de capital définies au quatrième alinéa du même I et toutes les banques, caisses et sociétés mentionnées aux articles L. 512-11, L. 512-20, L. 512-55, L. 512-60, L. 512-69 et L. 512-86 du code monétaire et financier ou bénéficiant du même agrément collectif, à l'exception des filiales dont le capital est détenu à 95 % au moins sont obligatoirement membres du groupe et ne peuvent simultanément être mères d'un autre groupe formé dans les conditions prévues au présent article.

Les sociétés du groupe et, sous réserve de la réglementation étrangère qui leur est applicable, les sociétés intermédiaires, l'entité mère non résidente et les sociétés étrangères doivent ouvrir et clore leurs exercices aux mêmes dates ; les exercices ont en principe, une durée de douze mois. Par exception, la durée d'un exercice des sociétés du groupe peut être inférieure ou supérieure à douze mois, sans préjudice des dispositions de l'article 37. Cette exception ne peut s'appliquer qu'une seule fois au cours d'une période couverte par une même option. La modification de la date de clôture de l'exercice doit être notifiée au plus tard à l'expiration du délai prévu au deuxième alinéa du 1 de l'article 223 pour le dépôt de la déclaration de résultat de l'exercice précédant le premier exercice concerné. Les options mentionnées aux premier, deuxième, quatrième ou cinquième alinéas du I du présent article sont notifiées au plus tard à l'expiration du délai prévu au deuxième alinéa du 1 de l'article 223 pour le dépôt de la déclaration de résultat de l'exercice précédant celui au titre duquel le régime défini au présent article s'applique. Elles sont valables pour une période de cinq exercices. Les accords mentionnés au premier alinéa du présent III sont formulés au plus tard à l'expiration du délai prévu pour le dépôt de la déclaration de résultat de l'exercice précédant celui où la société devient membre du groupe ou devient une société intermédiaire, devient une société étrangère ou une entité mère non résidente, ou dans les trois mois de l'acquisition des titres d'une société du groupe, d'une autre société intermédiaire, d'une société étrangère ou d'une entité mère non résidente. Les options et les accords sont renouvelés par tacite reconduction, sauf dénonciation au plus tard à l'expiration du délai prévu au 1 de l'article 223 pour le dépôt de la déclaration de résultat du dernier exercice de chaque période.

Pour chacun des exercices arrêtés au cours de la période de validité de l'option, la société mère notifie à l'administration, au plus tard à la date mentionnée au deuxième alinéa du présent III, une liste des sociétés membres du groupe comportant la désignation, le cas échéant, de l'entité mère non résidente, des sociétés intermédiaires et des sociétés étrangères, ainsi que des sociétés qui cessent d'être membres du groupe ou qui cessent d'être qualifiées de sociétés intermédiaires ou de sociétés étrangères. A défaut, le résultat d'ensemble est déterminé à partir du résultat des sociétés mentionnées sur la dernière liste notifiée régulièrement si ces sociétés continuent à remplir les conditions prévues à la présente section.

Chaque société du groupe est tenue solidairement au paiement de l'impôt sur les sociétés et, le cas échéant, des intérêts de retard, majorations et amendes fiscales correspondantes, dont la société mère est redevable, à hauteur de l'impôt et des pénalités qui seraient dus par la société si celle-ci n'était pas membre du groupe.

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Conformément à l'article 19 de l'ordonnance n° 2020-1142 du 16 septembre 2020, ces dispositions entrent en vigueur le 1er janvier 2021.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043757714", "@num": "19-8", "#text": "Loi n° 87-571 du 23 juillet 1987 - art. 19-8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000006330506", "@num": "18", "#text": "Décret n°97-663 du 29 mai 1997 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330493", "@num": "8", "#text": "Décret n°97-663 du 29 mai 1997 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000019148638", "@num": "1", "#text": "Décret n°2008-683\n du 8 juillet 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000019147480", "@nortexte": "ECEL0812787D", "@numtexte": "2008-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-07-08" }, { "@id": "LEGIARTI000021580021", "@num": "33", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000024430100", "@num": "131", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 131 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023377602", "@num": "1", "#text": "Décret n°2010-1728\n du 30 décembre 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000023333871", "@nortexte": "EFIE1033033D", "@numtexte": "2010-1728", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-30" }, { "@id": "LEGITEXT000026631625", "#text": "Décret n°2012-1254\n du 13 novembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026630795", "@nortexte": "EFIE1209030D", "@numtexte": "2012-1254", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-13" }, { "@id": "LEGIARTI000027975706", "@num": "11", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000038583007", "@num": "26", "#text": "LOI n°2014-891 du 8 août 2014 - art. 26 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGITEXT000030969668", "#text": "DÉCRET n°2015-964 du 31 juillet 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030967273", "@nortexte": "FCPE1427277D", "@numtexte": "2015-964", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGITEXT000031389477", "#text": "DÉCRET n°2015-1356 du 26 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031388748", "@nortexte": "FCPE1427307D", "@numtexte": "2015-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-26" }, { "@id": "LEGITEXT000038633990", "#text": "Décret n°2019-594 du 14 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038625911", "@nortexte": "ECOE1903676D", "@numtexte": "2019-594", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-14" }, { "@id": "LEGIARTI000043291234", "@num": "1", "#text": "Décret n°2020-987 du 6 août 2020 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042215887", "@nortexte": "ECOE2014057D", "@numtexte": "2020-987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-06" }, { "@id": "LEGIARTI000042335977", "@num": "13", "#text": "Ordonnance n°2020-1142 du 16 septembre 2020 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000042334535", "@nortexte": "JUSC2018204R", "@numtexte": "2020-1142", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-09-16" }, { "@id": "LEGIARTI000042778417", "@num": "20", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000046868963", "@num": "27", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGITEXT000043263313", "#text": "Décret n°2021-290 du 16 mars 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043261244", "@nortexte": "ECOE2105294D", "@numtexte": "2021-290", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-16" }, { "@id": "LEGIARTI000043418331", "@num": "1", "#text": "Décret n°2021-499 du 23 avril 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043416497", "@nortexte": "ECOE2109160D", "@numtexte": "2021-499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-23" }, { "@id": "LEGIARTI000049803828", "@num": "D173-8", "#text": "Code des impositions sur les biens et services - art. D173-8", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626561", "@num": "L455-38", "#text": "Code des impositions sur les biens et services - art. L455-38", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045758094", "@num": "1", "#text": "Décret n°2022-781 du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757121", "@nortexte": "ECOE2200428D", "@numtexte": "2022-781", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-04" }, { "@id": "LEGIARTI000046050950", "@num": "1", "#text": "Décret n°2022-1006 du 15 juillet 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000046552068", "@num": "10", "#text": "Décret n°2022-1424 du 10 novembre 2022 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000046548532", "@nortexte": "MICB2226527D", "@numtexte": "2022-1424", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-10" }, { "@id": "LEGIARTI000047517813", "@num": "5", "#text": "Décret n°2023-329 du 2 mai 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047516714", "@nortexte": "ECOT2233340D", "@numtexte": "2023-329", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-02" }, { "@id": "LEGIARTI000049910590", "@num": "2", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000050175148", "#text": "Décret n°2024-887 du 3 septembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050174666", "@nortexte": "TREL2417594D", "@numtexte": "2024-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-09-03" }, { "@id": "LEGIARTI000050175179", "@num": "2", "#text": "Décret n°2024-887 du 3 septembre 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000050174666", "@nortexte": "TREL2417594D", "@numtexte": "2024-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-09-03" }, { "@id": "LEGIARTI000050735809", "@num": "1", "#text": "Décret n°2024-1126 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730762", "@nortexte": "ECOE2419221D", "@numtexte": "2024-1126", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000006225569", "@num": "L225-177", "#text": "Code de commerce - art. L225-177", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006225804", "@num": "L225-197-1", "#text": "Code de commerce - art. L225-197-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050740376", "@num": "D133-21", "#text": "Code de la sécurité sociale. - art. D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038723964", "@num": "L2333-55-3", "#text": "Code général des collectivités territoriales - art. L2333-55-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084296", "@num": "1019", "#text": "Code général des impôts, CGI. - art. 1019 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355623", "@num": "1518 B", "#text": "Code général des impôts, CGI. - art. 1518 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033816165", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426633", "@num": "1586 quater", "#text": "Code général des impôts, CGI. - art. 1586 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662871", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817193", "@num": "1651 G", "#text": "Code général des impôts, CGI. - art. 1651 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355614", "@num": "1651 L", "#text": "Code général des impôts, CGI. - art. 1651 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686414", "@num": "1668", "#text": "Code général des impôts, CGI. - art. 1668 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355581", "@num": "1668 B", "#text": "Code général des impôts, CGI. - art. 1668 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061787", "@num": "1693 ter", "#text": "Code général des impôts, CGI. - art. 1693 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044992184", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988199", "@num": "1731 A", "#text": "Code général des impôts, CGI. - art. 1731 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355548", "@num": "1731 A bis", "#text": "Code général des impôts, CGI. - art. 1731 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641751", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092537", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355796", "@num": "209 B", "#text": "Code général des impôts, CGI. - art. 209 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795430", "@num": "209 C", "#text": "Code général des impôts, CGI. - art. 209 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987619", "@num": "209-0 B", "#text": "Code général des impôts, CGI. - art. 209-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467953", "@num": "210-0 A", "#text": "Code général des impôts, CGI. - art. 210-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431742", "@num": "212", "#text": "Code général des impôts, CGI. - art. 212 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641637", "@num": "212 bis", "#text": "Code général des impôts, CGI. - art. 212 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024687", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831340", "@num": "216", "#text": "Code général des impôts, CGI. - art. 216 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795415", "@num": "217 sexdecies", "#text": "Code général des impôts, CGI. - art. 217 sexdecies (P)", "@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": "LEGIARTI000037990426", "@num": "220 nonies", "#text": "Code général des impôts, CGI. - art. 220 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308740", "@num": "223", "#text": "Code général des impôts, CGI. - art. 223", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701123", "@num": "223 A bis", "#text": "Code général des impôts, CGI. - art. 223 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831317", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061881", "@num": "223 E", "#text": "Code général des impôts, CGI. - art. 223 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987136", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987404", "@num": "223 S", "#text": "Code général des impôts, CGI. - art. 223 S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062242", "@num": "223 T", "#text": "Code général des impôts, CGI. - art. 223 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303717", "@num": "223 U", "#text": "Code général des impôts, CGI. - art. 223 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613616", "@num": "223 quinquies B", "#text": "Code général des impôts, CGI. - art. 223 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355234", "@num": "235 ter ZAA", "#text": "Code général des impôts, CGI. - art. 235 ter ZAA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011715", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035997087", "@num": "235 ter ZCA", "#text": "Code général des impôts, CGI. - art. 235 ter ZCA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989952", "@num": "235 ter ZD", "#text": "Code général des impôts, CGI. - art. 235 ter ZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815081", "@num": "235 ter ZF", "#text": "Code général des impôts, CGI. - art. 235 ter ZF (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720129", "@num": "237 bis A", "#text": "Code général des impôts, CGI. - art. 237 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355663", "@num": "238 bis-0 A", "#text": "Code général des impôts, CGI. - art. 238 bis-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622843", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986258", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675405", "@num": "244 quater K", "#text": "Code général des impôts, CGI. - art. 244 quater K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641580", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302252", "@num": "37", "#text": "Code général des impôts, CGI. - art. 37", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355753", "@num": "39 C", "#text": "Code général des impôts, CGI. - art. 39 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355540", "@num": "39 octies D", "#text": "Code général des impôts, CGI. - art. 39 octies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011864", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845731", "@num": "726", "#text": "Code général des impôts, CGI. - art. 726 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294246", "@num": "171 P ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 P ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046567025", "@num": "344-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300119", "@num": "376", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 376 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362751", "@num": "46 quater-0 YP", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YP (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042905090", "@num": "46 quater-0 YT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YT (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046552223", "@num": "46 quater-0 YW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YW ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362739", "@num": "46 quater-0 YZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043420705", "@num": "46 quater-0 YZD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032098209", "@num": "46 quater-0 YZF", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179683", "@num": "46 quater-0 YZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038650663", "@num": "46 quater-0 ZD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031391609", "@num": "46 quater-0 ZE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031391602", "@num": "46 quater-0 ZF", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625155", "@num": "46 quater-0 ZI", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZI (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766216", "@num": "46 quater-0 ZK", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031391519", "@num": "46 quater-0 ZM", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362726", "@num": "46 quater-0 ZY septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZY septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033104732", "@num": "46 quater-0 ZY undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZY undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055244", "@num": "49 septies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362699", "@num": "49 septies Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051361", "@num": "49 septies VE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624736", "@num": "49 septies WB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies WB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038561759", "@num": "49 septies X", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies X (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625179", "@num": "49 septies YC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362668", "@num": "49 septies YO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YO (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029729013", "@num": "49 septies YS", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625160", "@num": "49 septies YV", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YV (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625115", "@num": "49 septies ZB bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362648", "@num": "49 septies ZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625102", "@num": "49 septies ZO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362621", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625078", "@num": "49 septies ZX", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZX (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362590", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728940", "@num": "49 septies ZZJ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107106", "@num": "49 septies ZZR", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038491971", "@num": "170 sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642321", "@num": "344-0 C", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826480", "@num": "384 D", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 384 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735890", "@num": "46 quater-0 ZZD", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quater-0 ZZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356884", "@num": "49 septies ZZD", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 49 septies ZZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - 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L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838902", "@num": "L13 AA", "#text": "Livre des procédures fiscales - art. L13 AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831289", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635601", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838887", "@num": "L51", "#text": "Livre des procédures fiscales - art. 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Pour le calcul du taux de détention du capital, il est fait abstraction, dans la limite de 10 % du capital de la société, des titres émis dans les conditions prévues aux articles L. 225-177 à L. 225-184, L. 225-197-1 à L. 225-197-5, L. 22-10-56 et L. 22-10-59 du code de commerce et aux articles L. 3332-18 à L. 3332-24 du code du travail ou par une réglementation étrangère équivalente ainsi que des titres attribués, après rachat, dans les mêmes conditions, par une société à ses salariés non mandataires. Ce mode particulier de calcul ne s'applique plus à compter de l'exercice au cours duquel le détenteur des titres émis ou attribués dans les conditions qui précèdent cède ses titres ou cesse toute fonction dans la société. Toutefois, si la cession des titres ou la cessation de fonction a pour effet de réduire, au cours d'un exercice, à moins de 95 % la participation dans le capital d'une société filiale, ce capital est néanmoins réputé avoir été détenu selon les modalités fixées au premier, au deuxième, au quatrième ou au cinquième alinéas du présent I si le pourcentage de 95 % est à nouveau atteint à l'expiration du délai prévu au deuxième alinéa du 1 de l'article 223 pour le dépôt de la déclaration de résultat de l'exercice. Si la cessation de fonction intervient au cours de la période de conservation prévue au septième alinéa du I de l'article L. 225-197-1 du code de commerce ou par une réglementation étrangère équivalente, il continue à être fait abstraction des actions dont la conservation est requise dans les conditions qui précèdent, jusqu'à l'expiration de la période précitée. Pour l'application du présent article, la détention de 95 % au moins du capital d'une société s'entend de la détention en pleine propriété de 95 % au moins des droits à dividendes et de 95 % au moins des droits de vote attachés aux titres émis par cette société. Toutefois, les titres que le constituant a transférés dans un patrimoine fiduciaire dans les conditions prévues à l'article 238 quater B sont également pris en compte pour l'appréciation du seuil de détention du capital à condition que ces titres soient assortis de droits à dividendes et de droits de vote et que le constituant conserve l'exercice des droits de vote ou que le fiduciaire exerce ces droits dans le sens déterminé par le constituant, sous réserve des éventuelles limitations convenues par les parties au contrat établissant la fiducie pour protéger les intérêts financiers du ou des créanciers bénéficiaires de la fiducie.

" } }, "LEGIARTI000045236337": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L773-8", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-02-26" } }, "META_COMMUN": { "ID": "LEGIARTI000045236337", "URL": "article/LEGI/ARTI/00/00/45/23/63/LEGIARTI000045236337.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000684004", "#text": "Loi n° 47-1775 du 10 septembre 1947 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "JORFTEXT000000574489", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "JORFTEXT000019283050", "#text": "LOI n° 2008-776 du 4 août 2008 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "JORFTEXT000020756038", "#text": "LOI n° 2009-715 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000020756038", "@nortexte": "ECEX0907025L", "@numtexte": "2009-715", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-06-18" }, { "@id": "JORFTEXT000027617519", "#text": "Ordonnance n°2013-544 du 27 juin 2013 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000027617519", "@nortexte": "EFIT1309910R", "@numtexte": "2013-544", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-06-27" }, { "@id": "JORFTEXT000028625279", "#text": "Ordonnance n°2014-158 du 20 février 2014 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000028625279", "@nortexte": "EFIT1327482R", "@numtexte": "2014-158", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-02-20" }, { "@id": "JORFTEXT000033558528", "#text": "LOI n°2016-1691 du 9 décembre 2016 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "JORFTEXT000035013490", "#text": "Ordonnance n°2017-1107 du 22 juin 2017 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000035013490", "@nortexte": "ECOT1706653R", "@numtexte": "2017-1107", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2017-06-22" }, { "@id": "LEGIARTI000045224101", "#text": "Ordonnance n°2022-230 du 15 février 2022 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000045221198", "@nortexte": "ECOT2127370R", "@numtexte": "2022-230", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2022-02-15" }, { "@id": "LEGIARTI000045224101", "#text": "Ordonnance n°2022-230 du 15 février 2022 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000045221198", "@nortexte": "ECOT2127370R", "@numtexte": "2022-230", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2022-02-15" }, { "@id": "LEGIARTI000006656022", "@num": "L512-102", "#text": "Code monétaire et financier - art. 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L512-105 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020756913", "@num": "L512-106", "#text": "Code monétaire et financier - art. L512-106 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020756915", "@num": "L512-107", "#text": "Code monétaire et financier - art. L512-107 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020756917", "@num": "L512-108", "#text": "Code monétaire et financier - art. L512-108 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655890", "@num": "L512-85", "#text": "Code monétaire et financier - art. L512-85 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655908", "@num": "L512-86", "#text": "Code monétaire et financier - art. L512-86 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020757118", "@num": "L512-86-1", "#text": "Code monétaire et financier - art. L512-86-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655939", "@num": "L512-87", "#text": "Code monétaire et financier - art. L512-87 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655980", "@num": "L512-90", "#text": "Code monétaire et financier - art. L512-90 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656009", "@num": "L512-92", "#text": "Code monétaire et financier - art. L512-92 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656011", "@num": "L512-93", "#text": "Code monétaire et financier - art. L512-93 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656019", "@num": "L512-99", "#text": "Code monétaire et financier - art. L512-99 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000045236335", "@fin": "2999-01-01", "#text": "Sous-section 2 : Réseau des caisses d'épargne", "@debut": "2022-02-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000045236307", "@fin": "2999-01-01", "#text": "Section 2 : Prestataires de services bancaires", "@debut": "2022-02-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000045236301", "@fin": "2999-01-01", "#text": "Chapitre III : DISPOSITIONS PARTICULIÈRES À LA NOUVELLE-CALÉDONIE", "@debut": "2022-02-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000045236257", "@fin": "2999-01-01", "#text": "Titre VII : CONDITIONS D'APPLICATION EN OUTRE-MER DES DISPOSITIONS DU LIVRE V RELATIF AUX PRESTATAIRES DE SERVICES", "@debut": "2022-02-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044065425", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions relatives à l'outre-mer", "@debut": "2022-02-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045236337", "@fin": "2999-01-01", "@num": "L773-8", "@etat": "VIGUEUR", "@debut": "2022-02-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I.-Sont applicables en Nouvelle-Calédonie, sous réserve des dispositions prévues au II, les dispositions des articles mentionnés dans la colonne de gauche du tableau ci-après, dans leur rédaction indiquée dans la colonne de droite du même tableau :

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n Articles applicables	\n Dans leur rédaction résultant de
\n \nL. 512-85 \n	\n la loi n° 2008-776 du 4 août 2008
\n \nL. 512-86 et L. 512-86-1 \n	\n la loi n° 2009-715 du 18 juin 2009
\n \nL. 512-87 à L. 512-89	\n l'ordonnance n° 2000-1223 du 14 décembre 2000 \n
\n \nL. 512-90 \n	\n l'ordonnance n° 2014-158 du 20 février 2014 \n
\n \nL. 512-92 \n	\n la loi n° 2016-1691 du 9 décembre 2016 \n
\n \nL. 512-93 \n	\n la loi n° 2008-776 du 4 août 2008 \n
\n \nL. 512-99 et L. 512-102 \n	\n la loi n° 2009-715 du 18 juin 2009 \n
\n \nL. 512-103 et L. 512-104 \n	\n l'ordonnance n° 2000-1223 du 14 décembre 2000
\n \nL. 512-105 \n	\n la loi n° 2016-1691 du 9 décembre 2016
\n \nL. 512-106 \n	\n l'ordonnance n° 2013-544 du 27 juin 2013 \n
\n \nL. 512-107 \n	\n l'ordonnance n° 2017-1107 du 22 juin 2017 \n
\n \nL. 512-108\n	\n l'ordonnance n° 2014-158 du 20 février 2014

\n\n

\n
II.-Pour l'application du I :
1° Les références aux dispositions de la loi n° 47-1775 du 10 septembre 1947 portant statut de la coopération sont supprimées ;
2° A l'article L. 512-85, les mots : « à la protection de l'épargne populaire, au financement du logement social, à l'amélioration du développement économique local et régional et » sont supprimés ;
3° A l'article L. 512-106, la référence à l'article L. 511-31 est supprimée ;
4° A l'article L. 512-107, les références aux articles L. 511-31, L. 511-32 et L. 512-12 sont supprimées ;
5° A l'article L. 512-108, les mots : « ou européennes » sont supprimés.

" } }, "LEGIARTI000045236555": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L774-8", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-02-26" } }, "META_COMMUN": { "ID": "LEGIARTI000045236555", "URL": "article/LEGI/ARTI/00/00/45/23/65/LEGIARTI000045236555.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000684004", "#text": "Loi n° 47-1775 du 10 septembre 1947 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "JORFTEXT000000574489", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "JORFTEXT000019283050", "#text": "LOI n° 2008-776 du 4 août 2008 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "JORFTEXT000020756038", "#text": "LOI n° 2009-715 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000020756038", "@nortexte": "ECEX0907025L", "@numtexte": "2009-715", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-06-18" }, { "@id": "JORFTEXT000027617519", "#text": "Ordonnance n°2013-544 du 27 juin 2013 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000027617519", "@nortexte": "EFIT1309910R", "@numtexte": "2013-544", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-06-27" }, { "@id": "JORFTEXT000028625279", "#text": "Ordonnance n°2014-158 du 20 février 2014 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000028625279", "@nortexte": "EFIT1327482R", "@numtexte": "2014-158", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-02-20" }, { "@id": "JORFTEXT000033558528", "#text": "LOI n°2016-1691 du 9 décembre 2016 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "JORFTEXT000035013490", "#text": "Ordonnance n°2017-1107 du 22 juin 2017 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000035013490", "@nortexte": "ECOT1706653R", "@numtexte": "2017-1107", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2017-06-22" }, { "@id": "LEGIARTI000045224101", "#text": "Ordonnance n°2022-230 du 15 février 2022 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000045221198", "@nortexte": "ECOT2127370R", "@numtexte": "2022-230", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2022-02-15" }, { "@id": "LEGIARTI000045224101", "#text": "Ordonnance n°2022-230 du 15 février 2022 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000045221198", "@nortexte": "ECOT2127370R", "@numtexte": "2022-230", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2022-02-15" }, { "@id": "LEGIARTI000006656022", "@num": "L512-102", "#text": "Code monétaire et financier - art. L512-102 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656023", "@num": "L512-103", "#text": "Code monétaire et financier - art. L512-103 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656024", "@num": "L512-104", "#text": "Code monétaire et financier - art. L512-104 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656025", "@num": "L512-105", "#text": "Code monétaire et financier - art. L512-105 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020756913", "@num": "L512-106", "#text": "Code monétaire et financier - art. L512-106 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020756915", "@num": "L512-107", "#text": "Code monétaire et financier - art. L512-107 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020756917", "@num": "L512-108", "#text": "Code monétaire et financier - art. L512-108 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655890", "@num": "L512-85", "#text": "Code monétaire et financier - art. L512-85 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655908", "@num": "L512-86", "#text": "Code monétaire et financier - art. L512-86 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020757118", "@num": "L512-86-1", "#text": "Code monétaire et financier - art. L512-86-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655939", "@num": "L512-87", "#text": "Code monétaire et financier - art. L512-87 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655980", "@num": "L512-90", "#text": "Code monétaire et financier - art. L512-90 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656009", "@num": "L512-92", "#text": "Code monétaire et financier - art. L512-92 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656011", "@num": "L512-93", "#text": "Code monétaire et financier - art. L512-93 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656019", "@num": "L512-99", "#text": "Code monétaire et financier - art. L512-99 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000045236553", "@fin": "2999-01-01", "#text": "Sous-section 2 : Réseau des caisses d'épargne", "@debut": "2022-02-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000045236525", "@fin": "2999-01-01", "#text": "Section 2 : Prestataires de services bancaires", "@debut": "2022-02-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000045236519", "@fin": "2999-01-01", "#text": "Chapitre IV : DISPOSITIONS PARTICULIÈRES À LA POLYNÉSIE FRANÇAISE", "@debut": "2022-02-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000045236257", "@fin": "2999-01-01", "#text": "Titre VII : CONDITIONS D'APPLICATION EN OUTRE-MER DES DISPOSITIONS DU LIVRE V RELATIF AUX PRESTATAIRES DE SERVICES", "@debut": "2022-02-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044065425", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions relatives à l'outre-mer", "@debut": "2022-02-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045236555", "@fin": "2999-01-01", "@num": "L774-8", "@etat": "VIGUEUR", "@debut": "2022-02-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I.-Sont applicables en Polynésie française, sous réserve des dispositions prévues au II, les dispositions des articles mentionnés dans la colonne de gauche du tableau ci-après, dans leur rédaction indiquée dans la colonne de droite du même tableau :

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n Articles applicables	\n Dans leur rédaction résultant de
\n \nL. 512-85 \n	\n la loi n° 2008-776 du 4 août 2008
\n \nL. 512-86 et L. 512-86-1 \n	\n la loi n° 2009-715 du 18 juin 2009
\n \nL. 512-87 à L. 512-89	\n l'ordonnance n° 2000-1223 du 14 décembre 2000 \n
\n \nL. 512-90 \n	\n l'ordonnance n° 2014-158 du 20 février 2014 \n
\n \nL. 512-92 \n	\n la loi n° 2016-1691 du 9 décembre 2016 \n
\n \nL. 512-93 \n	\n la loi n° 2008-776 du 4 août 2008 \n
\n \nL. 512-99 et L. 512-102 \n	\n la loi n° 2009-715 du 18 juin 2009 \n
\n \nL. 512-103 et L. 512-104 \n	\n l'ordonnance n° 2000-1223 du 14 décembre 2000
\n \nL. 512-105 \n	\n la loi n° 2016-1691 du 9 décembre 2016
\n \nL. 512-106 \n	\n l'ordonnance n° 2013-544 du 27 juin 2013 \n
\n \nL. 512-107 \n	\n l'ordonnance n° 2017-1107 du 22 juin 2017 \n
\n \nL. 512-108\n	\n l'ordonnance n° 2014-158 du 20 février 2014

\n\n

" } }, "LEGIARTI000048834056": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048834056", "URL": "article/LEGI/ARTI/00/00/48/83/40/LEGIARTI000048834056.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043757714", "@num": "19-8", "#text": "Loi n° 87-571 du 23 juillet 1987 - art. 19-8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000006330506", "@num": "18", "#text": "Décret n°97-663 du 29 mai 1997 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330493", "@num": "8", "#text": "Décret n°97-663 du 29 mai 1997 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000019148638", "@num": "1", "#text": "Décret n°2008-683\n du 8 juillet 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000019147480", "@nortexte": "ECEL0812787D", "@numtexte": "2008-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-07-08" }, { "@id": "LEGIARTI000021580021", "@num": "33", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000024430100", "@num": "131", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 131 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023377602", "@num": "1", "#text": "Décret n°2010-1728\n du 30 décembre 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000023333871", "@nortexte": "EFIE1033033D", "@numtexte": "2010-1728", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-30" }, { "@id": "LEGITEXT000026631625", "#text": "Décret n°2012-1254\n du 13 novembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026630795", "@nortexte": "EFIE1209030D", "@numtexte": "2012-1254", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-13" }, { "@id": "LEGIARTI000027975706", "@num": "11", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000038583007", "@num": "26", "#text": "LOI n°2014-891 du 8 août 2014 - art. 26 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGITEXT000030969668", "#text": "DÉCRET n°2015-964 du 31 juillet 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030967273", "@nortexte": "FCPE1427277D", "@numtexte": "2015-964", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGITEXT000031389477", "#text": "DÉCRET n°2015-1356 du 26 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031388748", "@nortexte": "FCPE1427307D", "@numtexte": "2015-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-26" }, { "@id": "LEGITEXT000038633990", "#text": "Décret n°2019-594 du 14 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038625911", "@nortexte": "ECOE1903676D", "@numtexte": "2019-594", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-14" }, { "@id": "LEGIARTI000043291234", "@num": "1", "#text": "Décret n°2020-987 du 6 août 2020 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042215887", "@nortexte": "ECOE2014057D", "@numtexte": "2020-987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-06" }, { "@id": "LEGIARTI000042778417", "@num": "20", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000046868963", "@num": "27", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGITEXT000043263313", "#text": "Décret n°2021-290 du 16 mars 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043261244", "@nortexte": "ECOE2105294D", "@numtexte": "2021-290", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-16" }, { "@id": "LEGIARTI000043418331", "@num": "1", "#text": "Décret n°2021-499 du 23 avril 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043416497", "@nortexte": "ECOE2109160D", "@numtexte": "2021-499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-23" }, { "@id": "LEGIARTI000049803828", "@num": "D173-8", "#text": "Code des impositions sur les biens et services - art. D173-8", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626561", "@num": "L455-38", "#text": "Code des impositions sur les biens et services - art. L455-38", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045758094", "@num": "1", "#text": "Décret n°2022-781 du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757121", "@nortexte": "ECOE2200428D", "@numtexte": "2022-781", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-04" }, { "@id": "LEGIARTI000046050950", "@num": "1", "#text": "Décret n°2022-1006 du 15 juillet 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046048711", "@nortexte": "ECOE2212775D", "@numtexte": "2022-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000046552068", "@num": "10", "#text": "Décret n°2022-1424 du 10 novembre 2022 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000046548532", "@nortexte": "MICB2226527D", "@numtexte": "2022-1424", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-10" }, { "@id": "LEGIARTI000047517813", "@num": "5", "#text": "Décret n°2023-329 du 2 mai 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047516714", "@nortexte": "ECOT2233340D", "@numtexte": "2023-329", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-02" }, { "@id": "LEGIARTI000048769407", "@num": "62", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 62", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000049910590", "@num": "2", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000050175148", "#text": "Décret n°2024-887 du 3 septembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050174666", "@nortexte": "TREL2417594D", "@numtexte": "2024-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-09-03" }, { "@id": "LEGIARTI000050175179", "@num": "2", "#text": "Décret n°2024-887 du 3 septembre 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000050174666", "@nortexte": "TREL2417594D", "@numtexte": "2024-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-09-03" }, { "@id": "LEGIARTI000050735809", "@num": "1", "#text": "Décret n°2024-1126 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730762", "@nortexte": "ECOE2419221D", "@numtexte": "2024-1126", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000006225569", "@num": "L225-177", "#text": "Code de commerce - art. L225-177", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006225804", "@num": "L225-197-1", "#text": "Code de commerce - art. L225-197-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050740376", "@num": "D133-21", "#text": "Code de la sécurité sociale. - art. D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038723964", "@num": "L2333-55-3", "#text": "Code général des collectivités territoriales - art. L2333-55-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084296", "@num": "1019", "#text": "Code général des impôts, CGI. - art. 1019 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355623", "@num": "1518 B", "#text": "Code général des impôts, CGI. - art. 1518 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033816165", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426633", "@num": "1586 quater", "#text": "Code général des impôts, CGI. - art. 1586 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662871", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817193", "@num": "1651 G", "#text": "Code général des impôts, CGI. - art. 1651 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355614", "@num": "1651 L", "#text": "Code général des impôts, CGI. - art. 1651 L (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686414", "@num": "1668", "#text": "Code général des impôts, CGI. - art. 1668 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355581", "@num": "1668 B", "#text": "Code général des impôts, CGI. - art. 1668 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061787", "@num": "1693 ter", "#text": "Code général des impôts, CGI. - art. 1693 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044992184", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988199", "@num": "1731 A", "#text": "Code général des impôts, CGI. - art. 1731 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355548", "@num": "1731 A bis", "#text": "Code général des impôts, CGI. - art. 1731 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641751", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092537", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355796", "@num": "209 B", "#text": "Code général des impôts, CGI. - art. 209 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795430", "@num": "209 C", "#text": "Code général des impôts, CGI. - art. 209 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987619", "@num": "209-0 B", "#text": "Code général des impôts, CGI. - art. 209-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467953", "@num": "210-0 A", "#text": "Code général des impôts, CGI. - art. 210-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431742", "@num": "212", "#text": "Code général des impôts, CGI. - art. 212 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641637", "@num": "212 bis", "#text": "Code général des impôts, CGI. - art. 212 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024687", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831340", "@num": "216", "#text": "Code général des impôts, CGI. - art. 216 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795415", "@num": "217 sexdecies", "#text": "Code général des impôts, CGI. - art. 217 sexdecies (P)", "@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": "LEGIARTI000037990426", "@num": "220 nonies", "#text": "Code général des impôts, CGI. - art. 220 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308740", "@num": "223", "#text": "Code général des impôts, CGI. - art. 223", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701123", "@num": "223 A bis", "#text": "Code général des impôts, CGI. - art. 223 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831317", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061881", "@num": "223 E", "#text": "Code général des impôts, CGI. - art. 223 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987136", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987404", "@num": "223 S", "#text": "Code général des impôts, CGI. - art. 223 S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062242", "@num": "223 T", "#text": "Code général des impôts, CGI. - art. 223 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303717", "@num": "223 U", "#text": "Code général des impôts, CGI. - art. 223 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613616", "@num": "223 quinquies B", "#text": "Code général des impôts, CGI. - art. 223 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355234", "@num": "235 ter ZAA", "#text": "Code général des impôts, CGI. - art. 235 ter ZAA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011715", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035997087", "@num": "235 ter ZCA", "#text": "Code général des impôts, CGI. - art. 235 ter ZCA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989952", "@num": "235 ter ZD", "#text": "Code général des impôts, CGI. - art. 235 ter ZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815081", "@num": "235 ter ZF", "#text": "Code général des impôts, CGI. - art. 235 ter ZF (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720129", "@num": "237 bis A", "#text": "Code général des impôts, CGI. - art. 237 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355663", "@num": "238 bis-0 A", "#text": "Code général des impôts, CGI. - art. 238 bis-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622843", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986258", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675405", "@num": "244 quater K", "#text": "Code général des impôts, CGI. - art. 244 quater K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641580", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302252", "@num": "37", "#text": "Code général des impôts, CGI. - art. 37", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355753", "@num": "39 C", "#text": "Code général des impôts, CGI. - art. 39 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355540", "@num": "39 octies D", "#text": "Code général des impôts, CGI. - art. 39 octies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011864", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845731", "@num": "726", "#text": "Code général des impôts, CGI. - art. 726 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294246", "@num": "171 P ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 P ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046567025", "@num": "344-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300119", "@num": "376", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 376 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362751", "@num": "46 quater-0 YP", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YP (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042905090", "@num": "46 quater-0 YT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YT (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046552223", "@num": "46 quater-0 YW ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YW ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362739", "@num": "46 quater-0 YZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043420705", "@num": "46 quater-0 YZD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032098209", "@num": "46 quater-0 YZF", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179683", "@num": "46 quater-0 YZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038650663", "@num": "46 quater-0 ZD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031391609", "@num": "46 quater-0 ZE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031391602", "@num": "46 quater-0 ZF", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625155", "@num": "46 quater-0 ZI", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZI (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766216", "@num": "46 quater-0 ZK", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031391519", "@num": "46 quater-0 ZM", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362726", "@num": "46 quater-0 ZY septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZY septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033104732", "@num": "46 quater-0 ZY undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZY undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055244", "@num": "49 septies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362699", "@num": "49 septies Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051361", "@num": "49 septies VE", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies VE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624736", "@num": "49 septies WB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies WB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038561759", "@num": "49 septies X", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies X (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625179", "@num": "49 septies YC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362668", "@num": "49 septies YO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YO (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029729013", "@num": "49 septies YS", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625160", "@num": "49 septies YV", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YV (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625115", "@num": "49 septies ZB bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362648", "@num": "49 septies ZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625102", "@num": "49 septies ZO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362621", "@num": "49 septies ZT", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZT (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625078", "@num": "49 septies ZX", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZX (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032362590", "@num": "49 septies ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728940", "@num": "49 septies ZZJ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031107106", "@num": "49 septies ZZR", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038491971", "@num": "170 sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642321", "@num": "344-0 C", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826480", "@num": "384 D", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 384 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735890", "@num": "46 quater-0 ZZD", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quater-0 ZZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356884", "@num": "49 septies ZZD", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 49 septies ZZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838902", "@num": "L13 AA", "#text": "Livre des procédures fiscales - art. L13 AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831289", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635601", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838887", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030974810", "@num": "R*256-1", "#text": "Livre des procédures fiscales - art. R*256-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315927", "@num": "L47", "#text": "Livre des procédures fiscales - art. L47", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315035", "@num": "L57", "#text": "Livre des procédures fiscales - art. 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L511-31", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654923", "@num": "L512-11", "#text": "Code monétaire et financier - art. L512-11", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655043", "@num": "L512-20", "#text": "Code monétaire et financier - art. L512-20", "@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": "LEGIARTI000006655484", "@num": "L512-60", "#text": "Code monétaire et financier - art. 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Pour le calcul du taux de détention du capital, il est fait abstraction, dans la limite de 10 % du capital de la société, des titres émis dans les conditions prévues aux articles L. 225-177 à L. 225-184, L. 225-197-1 à L. 225-197-5, L. 22-10-56 et L. 22-10-59 du code de commerce et aux articles L. 3332-18 à L. 3332-24 du code du travail ou par une réglementation étrangère équivalente ainsi que des titres attribués, après rachat, dans les mêmes conditions, par une société à ses salariés non mandataires. Ce mode particulier de calcul ne s'applique plus à compter de l'exercice au cours duquel le détenteur des titres émis ou attribués dans les conditions qui précèdent cède ses titres ou cesse toute fonction dans la société ou, le cas échéant, dans le groupe de sociétés incluses dans le périmètre du plan d'émission ou d'attribution de ces titres, défini aux articles L. 225-180 ou L. 225-197-2 du code de commerce, aux deuxième à dernier alinéas de l'article L. 3344-1 du code du travail ou par une réglementation étrangère équivalente. Ce mode particulier de calcul cesse également de s'appliquer à compter de l'exercice au cours duquel le détenteur des titres cesse ses fonctions dans une société incluse dans ce périmètre pour les exercer dans une autre société initialement incluse dans ce même périmètre mais qui ne l'est plus au cours de cet exercice. Ce mode particulier de calcul cesse également de s'appliquer à compter de l'exercice au cours duquel la société qui emploie le détenteur des titres sort du périmètre du plan d'émission ou d'attribution des titres défini à la deuxième phrase du présent alinéa. Toutefois, lorsque le mode particulier de calcul du taux de détention du capital cesse de s'appliquer dans les conditions prévues au présent alinéa et qu'il en résulte une participation dans le capital d'une société filiale réduite à moins de 95 %, ce capital est néanmoins réputé avoir été détenu selon les modalités fixées au premier, au deuxième, au quatrième ou au cinquième alinéas du présent I si le pourcentage de 95 % est à nouveau atteint à l'expiration du délai prévu au deuxième alinéa du 1 de l'article 223 pour le dépôt de la déclaration de résultat de l'exercice. Si la cessation de fonction intervient au cours de la période de conservation prévue au septième alinéa du I de l'article L. 225-197-1 du code de commerce ou par une réglementation étrangère équivalente, il continue à être fait abstraction des actions dont la conservation est requise dans les conditions qui précèdent, jusqu'à l'expiration de la période précitée. Pour l'application du présent article, la détention de 95 % au moins du capital d'une société s'entend de la détention en pleine propriété de 95 % au moins des droits à dividendes et de 95 % au moins des droits de vote attachés aux titres émis par cette société. Toutefois, les titres que le constituant a transférés dans un patrimoine fiduciaire dans les conditions prévues à l'article 238 quater B sont également pris en compte pour l'appréciation du seuil de détention du capital à condition que ces titres soient assortis de droits à dividendes et de droits de vote et que le constituant conserve l'exercice des droits de vote ou que le fiduciaire exerce ces droits dans le sens déterminé par le constituant, sous réserve des éventuelles limitations convenues par les parties au contrat établissant la fiducie pour protéger les intérêts financiers du ou des créanciers bénéficiaires de la fiducie.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000025073697", "cible": false, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000006655908", "typelien": "CITATION" }, { "article_id": "LEGIARTI000027899238", "cible": false, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000006655908", "typelien": "CITATION" }, { "article_id": "LEGIARTI000042340402", "cible": false, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000006655908", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048834056", "cible": false, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000006655908", "typelien": "CITATION" }, { "article_id": "LEGIARTI000045236555", "cible": false, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000006655908", "typelien": "CITATION" }, { "article_id": "LEGIARTI000031011058", "cible": false, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000006655908", "typelien": "CITATION" }, { "article_id": "LEGIARTI000045236337", "cible": false, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000006655908", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006711270", "cible": true, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000006655908", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006711270", "cible": false, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000006655908", "typelien": "CONCORDE" } ], "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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"@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000006716760", "@num": "3", "#text": "Rapport - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000006716761", "@num": "3", "#text": "Rapport - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000006716762", "@num": "4", "#text": "Rapport - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000006716763", "@num": "4", "#text": "Rapport - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000006716771", "@num": "5", "#text": "Rapport - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "JORFTEXT000000574489", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 relative à la partie Législative du code monétaire et..., v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "RATIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "JORFTEXT000000221337", "#text": "Loi n°2001-44 du 17 janvier 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000221337", "@nortexte": "MCCX9900003L", "@numtexte": "2001-44", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-01-17" }, { "@id": "JORFTEXT000000403686", "#text": "Loi n°2001-153 du 19 février 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000403686", "@nortexte": "ATEX0004061L", "@numtexte": "2001-153", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2001-02-19" }, { "@id": "JORFTEXT000000404487", "#text": "Ordonnance n° 2001-321 du 11 avril 2001, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000404487", "@nortexte": "ATEX0100019R", "@numtexte": "2001-321", "@typelien": "RATIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-11" }, { "@id": "LEGITEXT000005630849", "#text": "Ordonnance n°2001-321 du 11 avril 2001", "@sens": "cible", "@cidtexte": "JORFTEXT000000404487", "@nortexte": "ATEX0100019R", "@numtexte": "2001-321", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-11" }, { "@id": "LEGIARTI000006849369", "@num": "5", "#text": "Ordonnance n°2001-321 du 11 avril 2001 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000404487", "@nortexte": "ATEX0100019R", "@numtexte": "2001-321", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-11" }, { "@id": "LEGIARTI000006529791", "@num": "35", "#text": "Loi n°2003-591 du 2 juillet 2003 - art. 35 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000006529792", "@num": "35", "#text": "Loi n°2003-591 du 2 juillet 2003 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "JORFTEXT000000603907", "#text": "Décision n°2003-473 DC du 26 juin 2003, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000603907", "@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. 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L233-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449284", "@num": "L233-6", "#text": "Code de justice administrative. - art. L233-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449285", "@num": "L233-7", "#text": "Code de justice administrative. - art. L233-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449286", "@num": "L233-7", "#text": "Code de justice administrative. - art. 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L234-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449291", "@num": "L234-3", "#text": "Code de justice administrative. - art. L234-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449293", "@num": "L234-4", "#text": "Code de justice administrative. - art. L234-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449294", "@num": "L234-5", "#text": "Code de justice administrative. - art. 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 (V)", "@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. 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L231-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651988", "@num": "L231-5", "#text": "Code monétaire et financier - art. L231-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024442708", "@num": "L231-5", "#text": "Code monétaire et financier - art. L231-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810152", "@num": "L231-5", "#text": "Code monétaire et financier - art. L231-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028441369", "@num": "L231-5", "#text": "Code monétaire et financier - art. L231-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651989", "@num": "L231-6", "#text": "Code monétaire et financier - art. L231-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651990", "@num": "L231-6", "#text": "Code monétaire et financier - art. L231-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651992", "@num": "L231-7", "#text": "Code monétaire et financier - art. L231-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651993", "@num": "L231-7", "#text": "Code monétaire et financier - art. L231-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651991", "@num": "L231-7", "#text": "Code monétaire et financier - art. L231-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651994", "@num": "L231-7", "#text": "Code monétaire et financier - art. L231-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651995", "@num": "L231-7-1", "#text": "Code monétaire et financier - art. L231-7-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651996", "@num": "L231-8", "#text": "Code monétaire et financier - art. L231-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651997", "@num": "L231-8", "#text": "Code monétaire et financier - art. L231-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025559730", "@num": "L231-8", "#text": "Code monétaire et financier - art. L231-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651998", "@num": "L231-9", "#text": "Code monétaire et financier - art. L231-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651999", "@num": "L231-9", "#text": "Code monétaire et financier - art. L231-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652027", "@num": "L232-2", "#text": "Code monétaire et financier - art. L232-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652026", "@num": "L232-2", "#text": "Code monétaire et financier - art. L232-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652032", "@num": "L311-4", "#text": "Code monétaire et financier - art. L311-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652033", "@num": "L312-1", "#text": "Code monétaire et financier - art. L312-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652050", "@num": "L312-2", "#text": "Code monétaire et financier - art. L312-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652052", "@num": "L312-3", "#text": "Code monétaire et financier - art. L312-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652051", "@num": "L312-3", "#text": "Code monétaire et financier - art. L312-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652053", "@num": "L312-3", "#text": "Code monétaire et financier - art. L312-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652054", "@num": "L312-4", "#text": "Code monétaire et financier - art. L312-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652055", "@num": "L312-4", "#text": "Code monétaire et financier - art. L312-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652056", "@num": "L312-5", "#text": "Code monétaire et financier - art. L312-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652057", "@num": "L312-5", "#text": "Code monétaire et financier - art. L312-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652058", "@num": "L312-6", "#text": "Code monétaire et financier - art. L312-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652059", "@num": "L312-7", "#text": "Code monétaire et financier - art. L312-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652060", "@num": "L312-7", "#text": "Code monétaire et financier - art. L312-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031094641", "@num": "L312-7", "#text": "Code monétaire et financier - art. L312-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652061", "@num": "L312-8", "#text": "Code monétaire et financier - art. L312-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652062", "@num": "L312-9", "#text": "Code monétaire et financier - art. L312-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652063", "@num": "L312-9", "#text": "Code monétaire et financier - art. L312-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652112", "@num": "L313-13", "#text": "Code monétaire et financier - art. L313-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652170", "@num": "L313-50", "#text": "Code monétaire et financier - art. L313-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652182", "@num": "L322-1", "#text": "Code monétaire et financier - art. L322-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652181", "@num": "L322-1", "#text": "Code monétaire et financier - art. L322-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652183", "@num": "L322-1", "#text": "Code monétaire et financier - art. L322-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652197", "@num": "L330-1", "#text": "Code monétaire et financier - art. L330-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652200", "@num": "L330-2", "#text": "Code monétaire et financier - art. L330-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652205", "@num": "L341-1", "#text": "Code monétaire et financier - art. L341-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652278", "@num": "L341-11", "#text": "Code monétaire et financier - art. L341-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652246", "@num": "L342-10", "#text": "Code monétaire et financier - art. L342-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652247", "@num": "L342-11", "#text": "Code monétaire et financier - art. L342-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652248", "@num": "L342-12", "#text": "Code monétaire et financier - art. L342-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652249", "@num": "L342-13", "#text": "Code monétaire et financier - art. L342-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652250", "@num": "L342-14", "#text": "Code monétaire et financier - art. L342-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652251", "@num": "L342-15", "#text": "Code monétaire et financier - art. L342-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652252", "@num": "L342-16", "#text": "Code monétaire et financier - art. L342-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652253", "@num": "L342-17", "#text": "Code monétaire et financier - art. L342-17 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652254", "@num": "L342-18", "#text": "Code monétaire et financier - art. L342-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652255", "@num": "L342-19", "#text": "Code monétaire et financier - art. L342-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652233", "@num": "L342-2", "#text": "Code monétaire et financier - art. L342-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652256", "@num": "L342-20", "#text": "Code monétaire et financier - art. L342-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652257", "@num": "L342-21", "#text": "Code monétaire et financier - art. L342-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652240", "@num": "L342-4", "#text": "Code mo

Article L512-86 AUTONOME MODIFIE, en vigueur du 01/01/2001 au 31/07/2009 (Code monétaire et financier)