{ "article": { "LEGIARTI000006711186": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "30", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-18", "DATE_DEBUT": "1997-03-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006711186", "URL": "article/LEGI/ARTI/00/00/06/71/11/LEGIARTI000006711186.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AFECBXXXXXX030AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006697188", "@num": "48", "#text": "Loi n°2002-73 du 17 janvier 2002 - art. 48 () JORF 18 janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000408905", "@nortexte": "MESX0000077L", "@numtexte": "2002-73", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-17" }, { "@id": "LEGIARTI000006303909", "@num": "235 ter Y", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter Y (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006104460", "@fin": "2002-01-18", "#text": "Chapitre VII : Dispositions financières.", "@debut": "1997-03-26" } ] }, "@cid": "JORFTEXT000000198906", "@nor": "ECOX9601788L", "@num": "97-277", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 97-277 du 25 mars 1997 créant les plans d'épargne retraite (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000198906", "@c_titre_court": "Loi n°97-277 du 25 mars 1997" }, { "@fin": "2002-01-18", "#text": "Loi n°97-277 du 25 mars 1997 créant les plans d'épargne retraite", "@debut": "1997-03-26", "@id_txt": "LEGITEXT000005623110", "@c_titre_court": "Loi n°97-277 du 25 mars 1997" } ], "@date_publi": "1997-03-26", "@date_signature": "1997-03-25" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006711186", "@fin": "2002-01-18", "@num": "30", "@etat": "ABROGE", "@debut": "1997-03-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les fonds d'épargne retraite ne sont pas assujettis à la contribution des institutions financières.
\n
" } }, "LEGIARTI000006303909": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter Y", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006303909", "URL": "article/LEGI/ARTI/00/00/06/30/39/LEGIARTI000006303909.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235BXXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis 1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000566799", "#text": "Décret 97-661 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000198906", "#text": "Loi 97-277 1997-03-25", "@sens": "source", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006711186", "@num": "30", "#text": "Loi n°97-277 du 25 mars 1997 - art. 30 (Ab) JORF 26 mars 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162547", "@fin": "2005-01-01", "#text": "Section XV : Contribution des institutions financières.", "@debut": "1985-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006303908", "@fin": "1997-04-11", "@num": "235 ter Y", "@etat": "MODIFIE", "@debut": "1985-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303909", "@fin": "2002-01-01", "@num": "235 ter Y", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303910", "@fin": "2002-01-18", "@num": "235 ter Y", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303911", "@fin": "2002-12-31", "@num": "235 ter Y", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "DISJOINT", "LIEN_ART": { "@id": "LEGIARTI000006303912", "@fin": "2005-01-01", "@num": "235 ter Y", "@etat": "DISJOINT", "@debut": "2003-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les établissements de crédit, les entreprises d'assurances, de capitalisation et de réassurances de toute nature, ainsi que les sociétés immobilières pour le financement du commerce et de l'industrie, doivent acquitter une contribution annuelle sur certaines dépenses et charges comptabilisées au cours de l'année précédente.
\n
I. bis Les fonds d'épargne retraite prévus par la loi n° 97-277 du 25 mars 1997 créant les plans d'épargne retraite ne sont pas assujettis à cette contribution.
\n
II. La contribution est assise sur les dépenses et charges comptabilisées au cours de l'année précédente au titre des frais de personnel, des travaux, fournitures et services extérieurs, des frais de transport et de déplacement, des frais divers de gestion et des amortissements des immeubles, matériels et véhicules utilisés pour les besoins de l'exploitation (1).
\n
\n
III. Le taux de la contribution est fixé à 1 %. Sur son montant ainsi calculé, il est pratiqué un abattement de 20 000 F.
\n
Elle est établie et recouvrée comme la retenue à la source sur le produit des obligations prévue à l'article 119 bis 1 et sous les mêmes garanties et sanctions.
\n
Elle est payable au plus tard le 15 octobre de chaque année, à la recette des impôts dont relèvent les entreprises. Le versement est accompagné du dépôt d'une déclaration établie dans les conditions fixées par le ministre de l'économie, des finances et du budget.
\n
La contribution est exclue des charges déductibles pour la détermination du résultat imposable de l'exercice au titre duquel elle est due.
\n
Si une entreprise soumise à la contribution présente un résultat déficitaire au titre du dernier exercice clos avant le 16 octobre d'une année, elle peut reporter le paiement de la contribution, dans la limite d'une somme égale au déficit, au 15 mai de l'année suivante.
\n
(1) Voir annexe III, articles 58 K à 58 N.
\n
" } }, "LEGIARTI000006697188": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "48", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006697188", "URL": "article/LEGI/ARTI/00/00/06/69/71/LEGIARTI000006697188.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SPECEXXXXXX048AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000005623110", "#text": "Loi n°97-277 du 25 mars 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006710893", "@num": "1", "#text": "Loi n°97-277 du 25 mars 1997 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006710981", "@num": "10", "#text": "Loi n°97-277 du 25 mars 1997 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006710988", "@num": "11", "#text": "Loi n°97-277 du 25 mars 1997 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006711004", "@num": "12", "#text": "Loi n°97-277 du 25 mars 1997 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006711005", "@num": "13", "#text": "Loi n°97-277 du 25 mars 1997 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006711021", "@num": "14", "#text": "Loi n°97-277 du 25 mars 1997 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006711030", "@num": "15", "#text": "Loi n°97-277 du 25 mars 1997 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006711040", "@num": "16", "#text": "Loi n°97-277 du 25 mars 1997 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006711060", "@num": "17", "#text": "Loi n°97-277 du 25 mars 1997 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006711074", "@num": "18", "#text": "Loi n°97-277 du 25 mars 1997 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006710899", "@num": "2", "#text": "Loi n°97-277 du 25 mars 1997 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006711094", "@num": "20", "#text": "Loi n°97-277 du 25 mars 1997 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006711099", "@num": "21", "#text": "Loi n°97-277 du 25 mars 1997 - art. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006711106", "@num": "22", "#text": "Loi n°97-277 du 25 mars 1997 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006711122", "@num": "23", "#text": "Loi n°97-277 du 25 mars 1997 - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006711131", "@num": "24", "#text": "Loi n°97-277 du 25 mars 1997 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006711142", "@num": "25", "#text": "Loi n°97-277 du 25 mars 1997 - art. 25 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006710906", "@num": "3", "#text": "Loi n°97-277 du 25 mars 1997 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006711186", "@num": "30", "#text": "Loi n°97-277 du 25 mars 1997 - art. 30 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006710922", "@num": "4", "#text": "Loi n°97-277 du 25 mars 1997 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006710927", "@num": "5", "#text": "Loi n°97-277 du 25 mars 1997 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006710937", "@num": "6", "#text": "Loi n°97-277 du 25 mars 1997 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006710941", "@num": "7", "#text": "Loi n°97-277 du 25 mars 1997 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006710960", "@num": "8", "#text": "Loi n°97-277 du 25 mars 1997 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006710979", "@num": "9", "#text": "Loi n°97-277 du 25 mars 1997 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006307981", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308493", "@num": "206", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 206 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308567", "@num": "209 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303542", "@num": "219 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303911", "@num": "235 ter Y", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter Y (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307116", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741961", "@num": "L242-1", "#text": "Code de la sécurité sociale. - art. L242-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006125461", "@fin": "2999-01-01", "#text": "Chapitre III : Retraités, personnes âgées et personnes handicapées.", "@debut": "2002-01-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006103539", "@fin": "2999-01-01", "#text": "TITRE Ier : SANTÉ, SOLIDARITÉ, SÉCURITÉ SOCIALE", "@debut": "2002-01-18" } ] }, "@cid": "JORFTEXT000000408905", "@nor": "MESX0000077L", "@num": "2002-73", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2002-73 du 17 janvier 2002 de modernisation sociale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000408905", "@c_titre_court": "Loi n°2002-73 du 17 janvier 2002" }, { "@fin": "2999-01-01", "#text": "Loi n° 2002-73 du 17 janvier 2002 de modernisation sociale (1)", "@debut": "2002-01-18", "@id_txt": "LEGITEXT000005632119", "@c_titre_court": "Loi n° 2002-73 du 17 janvier 2002" } ], "@date_publi": "2002-01-18", "@date_signature": "2002-01-17" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006697188", "@fin": "2999-01-01", "@num": "48", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006303909", "cible": false, "cidtexte": "JORFTEXT000000198906", "id": "LEGIARTI000006711186", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006697188", "cible": true, "cidtexte": "JORFTEXT000000198906", "id": "LEGIARTI000006711186", "typelien": "ABROGATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006711186", "liens_entrants": true }

Article 30 AUTONOME ABROGE, en vigueur du 26/03/1997 au 18/01/2002 (LOI no 97-277 du 25 mars 1997 créant les plans d'épargne retraite (1))