{ "article": { "LEGIARTI000006813510": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L411-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-03-28", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006813510", "URL": "article/LEGI/ARTI/00/00/06/81/35/LEGIARTI000006813510.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UAAXXXXXXXX1X411L005XXAA" } }, "LIENS": { "LIEN": [ { "#text": "1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000339926", "#text": "Ordonnance 82-283 1982-03-26 art. 2, II al", "@sens": "source", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "JORFARTI000001889839", "@num": "2", "#text": "Ordonnance n°82-283 du 26 mars 1982 - art. 2, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "JORFTEXT000000419170", "#text": "Ordonnance 2004-1391 2004-12-20 JORF 24 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000419170", "@nortexte": "EQUX0400134R", "@numtexte": "2004-1391", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-12-20" }, { "@id": "LEGIARTI000019353448", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813511", "@num": "L411-6", "#text": "Code du tourisme. - art. L411-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158438", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143216", "@fin": "2999-01-01", "#text": "Chapitre 1er : Chèques-vacances", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128538", "@fin": "2999-01-01", "#text": "TITRE Ier : ACCÈS AUX VACANCES", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107990", "@fin": "2999-01-01", "#text": "LIVRE IV : FINANCEMENT DE L'ACCÈS AUX VACANCES ET FISCALITÉ DU TOURISME.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017631888", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2005-01-01" } ] }, "@cid": "LEGITEXT000006074073", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du tourisme", "@debut": "2005-01-01", "@id_txt": "LEGITEXT000006074073", "@c_titre_court": "Code du tourisme." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006813510", "@fin": "2015-03-28", "@num": "L411-5", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030404495", "@fin": "2999-01-01", "@num": "L411-5", "@etat": "VIGUEUR", "@debut": "2015-03-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'avantage résultant de la contribution de l'employeur à l'acquisition des chèques-vacances par les salariés est exonéré de l'impôt sur le revenu, dans la limite du salaire minimum de croissance apprécié sur une base mensuelle.
\n
" } }, "LEGIARTI000006307846": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-07-27", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307846", "URL": "article/LEGI/ARTI/00/00/06/30/78/LEGIARTI000006307846.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0081AAXXXXXAZ" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39, 80 ter, 220 bis, 81 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000509653", "#text": "Décret 64-285 1964-04-02", "@sens": "source", "@cidtexte": "JORFTEXT000000509653", "@numtexte": "64-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-04-02" }, { "@id": "JORFTEXT000000698675", "#text": "Ordonnance 67-830 1967-09-27", "@sens": "source", "@cidtexte": "JORFTEXT000000698675", "@numtexte": "67-830", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-27" }, { "@id": "JORFTEXT000000698842", "#text": "Loi 73-9 1973-01-04 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000698842", "@numtexte": "73-9", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-01-04" }, { "@id": "JORFARTI000002080917", "@num": "12", "#text": "Loi n°77-765 du 12 juillet 1977 - art. 12, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000886344", "@numtexte": "77-765", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006756101", "@num": "13", "#text": "Loi n°77-765 du 12 juillet 1977 - art. 13 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000886344", "@numtexte": "77-765", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006289996", "@num": "40", "#text": "Loi n°78-763 du 19 juillet 1978 - art. 40 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "JORFTEXT000000339926", "#text": "Ordonnance 82-283 1982-03-26", "@sens": "source", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "LEGIARTI000021311423", "@num": "4", "#text": "Arrêté du 28 avril 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000020722168", "@num": "5", "#text": "Arrêté du 28 avril 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000021983468", "@num": "7", "#text": "Arrêté du 28 avril 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "#text": "Code de l'action sociale et ds familles L245-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006658140", "@num": "2", "#text": "Loi n°94-488 du 11 juin 1994 - art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006698199", "@num": "17", "#text": "Loi n°94-679 du 8 août 1994 - art. 17 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "JORFTEXT000000742398", "#text": "Loi 96-370 1996-05-03", "@sens": "source", "@cidtexte": "JORFTEXT000000742398", "@nortexte": "INTX9400179L", "@numtexte": "96-370", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-03" }, { "@id": "JORFTEXT000000381303", "#text": "Loi 96-1111 1996-12-19", "@sens": "source", "@cidtexte": "JORFTEXT000000381303", "@nortexte": "DEFX9600095L", "@numtexte": "96-1111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-19" }, { "@id": "LEGIARTI000006320180", "@num": "51", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 51 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000006758086", "@num": "41", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 41 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006758311", "@num": "53", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 53 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006697709", "@num": "88", "#text": "Loi n°2004-806 du 9 août 2004 - art. 88 () JORF 11 août 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000787078", "@nortexte": "SANX0300055L", "@numtexte": "2004-806", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000006697712", "@num": "91", "#text": "Loi n°2004-806 du 9 août 2004 - art. 91 (V) JORF 11 août 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000787078", "@nortexte": "SANX0300055L", "@numtexte": "2004-806", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "JORFTEXT000000419170", "#text": "Ordonnance 2004-1391 2004-12-20 art. 1, art. 3, art. 5 JORF 24 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000419170", "@nortexte": "EQUX0400134R", "@numtexte": "2004-1391", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-12-20" }, { "@id": "LEGIARTI000006236911", "@num": "1", "#text": "Ordonnance n°2004-1391 du 20 décembre 2004 - 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L225-192 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006225762", "@num": "L225-196", "#text": "Code de commerce. - art. L225-196 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226508", "@num": "L225-270", "#text": "Code de commerce. - art. L225-270 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044399324", "@num": "L245-6", "#text": "Code de l'action sociale et des familles - art. L245-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814952", "@num": "L821-8", "#text": "Code de la construction et de l'habitation. - art. L821-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030058462", "@num": "D531-5", "#text": "Code de la sécurité sociale. - art. D531-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845436", "@num": "L131-4", "#text": "Code de la sécurité sociale. - art. 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L136-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390283", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. L136-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017923933", "@num": "L242-4-2", "#text": "Code de la sécurité sociale. - art. L242-4-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029321736", "@num": "L120-22", "#text": "Code du service national - art. L120-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052276", "@num": "L3262-6", "#text": "Code du travail - art. 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"LEGIARTI000006307842", "@fin": "2004-12-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307843", "@fin": "2005-01-19", "@num": "81", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307844", "@fin": "2005-02-12", "@num": "81", "@etat": "MODIFIE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307845", "@fin": "2005-01-01", "@num": "81", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-02-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307846", "@fin": "2005-07-27", "@num": "81", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307847", "@fin": "2005-12-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307848", "@fin": "2006-03-24", "@num": "81", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307849", "@fin": "2006-12-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307850", "@fin": "2006-12-31", "@num": "81", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307851", "@fin": "2007-08-22", "@num": "81", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307852", "@fin": "2007-12-28", "@num": "81", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017923941", "@fin": "2008-04-03", "@num": "81", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620236", "@fin": "2008-08-22", "@num": "81", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019353448", "@fin": "2009-04-10", "@num": "81", "@etat": "MODIFIE", "@debut": "2008-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549430", "@fin": "2009-06-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869370", "@fin": "2009-07-25", "@num": "81", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020899207", "@fin": "2010-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2009-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021629232", "@fin": "2010-01-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021662981", "@fin": "2010-05-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2010-01-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200723", "@fin": "2010-07-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021960637", "@fin": "2011-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2010-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023388926", "@fin": "2011-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2010-11-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023384023", "@fin": "2011-06-12", "@num": "81", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189515", "@fin": "2012-05-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842529", "@fin": "2013-06-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518339", "@fin": "2014-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028345375", "@fin": "2014-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028416932", "@fin": "2014-05-30", "@num": "81", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042367", "@fin": "2014-08-02", "@num": "81", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029321126", "@fin": "2015-06-06", "@num": "81", "@etat": "MODIFIE", "@debut": "2014-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030700497", "@fin": "2015-07-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031065774", "@fin": "2016-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2015-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031088032", "@fin": "2016-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031782253", "@fin": "2016-06-13", "@num": "81", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032702014", "@fin": "2016-08-10", "@num": "81", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033022738", "@fin": "2017-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2016-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805220", "@fin": "2017-05-05", "@num": "81", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034597272", "@fin": "2017-09-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033849543", "@fin": "2018-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035588570", "@fin": "2018-06-23", "@num": "81", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100010", "@fin": "2018-11-23", "@num": "81", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038129523", "@fin": "2018-12-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2018-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985663", "@fin": "2019-05-24", "@num": "81", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038947335", "@fin": "2019-06-08", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687767", "@fin": "2019-07-05", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038725125", "@fin": "2019-09-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038838272", "@fin": "2019-10-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000038093868", "@fin": "2019-07-26", "@num": "81", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836748", "@fin": "2019-12-27", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039790394", "@fin": "2019-12-28", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041566634", "@fin": "2019-12-30", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041566727", "@fin": "2020-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039108034", "@fin": "2020-07-25", "@num": "81", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159084", "@fin": "2020-12-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910732", "@fin": "2021-06-12", "@num": "81", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662199", "@fin": "2021-08-25", "@num": "81", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043976885", "@fin": "2022-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2021-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978375", "@fin": "2022-02-26", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045232410", "@fin": "2022-05-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765897", "@fin": "2022-08-18", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046195911", "@fin": "2023-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860918", "@fin": "2023-06-03", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622458", "@fin": "2023-07-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047770107", "@fin": "2024-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048600731", "@fin": "2024-06-02", "@num": "81", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049641921", "@fin": "2025-01-01", "@num": "81", "@etat": "ABROGE_DIFF", "@debut": "2024-06-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048833744", "@fin": "2999-01-01", "@num": "81", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont affranchis de l'impôt :
\n
1° Les allocations spéciales destinées à couvrir les frais inhérents à la fonction ou à l'emploi et effectivement utilisées conformément à leur objet. Les rémunérations des journalistes, rédacteurs, photographes, directeurs de journaux et critiques dramatiques et musicaux perçues ès qualités constituent de telles allocations à concurrence de 7 650 euros.
\n
Toutefois, lorsque leur montant est fixé par voie législative, ces allocations sont toujours réputées utilisées conformément à leur objet et ne peuvent donner lieu à aucune vérification de la part de l'administration ;
\n
1° bis a et c (Abrogés) ;
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b (Transféré sous le b de l'article 80 ter) ;
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2° Les prestations familiales énumérées par l'article L. 511-1 du code de la sécurité sociale, l'allocation de salaire unique, l'allocation de la mère au foyer et l'allocation pour frais de garde, maintenues dans le cadre des articles 12 et 13 de la loi n° 77-765 du 12 juillet 1977 instituant le complément familial, l'allocation aux adultes handicapés et l'allocation personnalisée d'autonomie prévue par le chapitre II du titre III du livre II du code de l'action sociale et des familles ;
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2° bis L'allocation de logement prévue par les articles L. 831-1 à L. 831-7 du code de la sécurité sociale, ainsi que le montant de l'aide personnalisée au logement prévue par les articles L. 351-1 à L. 351-14 du code de la construction et de l'habitation ;
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2° ter Les majorations de retraite ou de pension pour charges de famille ;
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3° Les sommes attribuées à l'héritier d'un exploitant agricole au titre du contrat de travail à salaire différé prévu par l'article L321-13 du code rural ;
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4° a. Les pensions servies en vertu des dispositions du code des pensions militaires d'invalidité et des victimes de guerre ainsi que la retraite du combattant mentionnée aux articles L. 255 à L. 257 du même code ;
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b. L'allocation de reconnaissance prévue aux I et I bis de l'article 47 de la loi de finances rectificative pour 1999 (n° 99-1173 du 30 décembre 1999) en faveur respectivement des personnes désignées au premier alinéa de l'article 2 de la loi n° 94-488 du 11 juin 1994 relative aux rapatriés anciens membres des formations supplétives et assimilés ou victimes de la captivité en Algérie et de leurs conjoints ou ex-conjoints survivants non remariés ;
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5° et 6° (Repris avec le 4°).
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7° Les traitements attachés à la légion d'honneur et à la médaille militaire ;
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8° Les indemnités temporaires, prestations et rentes viagères servies aux victimes d'accidents du travail ou à leurs ayants droit ;
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9° Les allocations, indemnités et prestations servies, sous quelque forme que ce soit, par l'Etat, les collectivités et les établissements publics, en application des lois et décrets d'assistance et d'assurance ;
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9° bis Les rentes viagères servies en représentation de dommages-intérêts en vertu d'une condamnation prononcée judiciairement pour la réparation d'un préjudice corporel ayant entraîné pour la victime une incapacité permanente totale l'obligeant à avoir recours à l'assistance d'une tierce personne pour effectuer les actes ordinaires de la vie ;
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9° ter La prestation de compensation servie en vertu des dispositions de l'article L. 245-1 du code de l'action sociale et des familles ;
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10° Les rentes viagères servies par application de l'article 96 de la loi du 30 décembre 1928, de l'article 5 de la loi du 17 septembre 1932, de l'article 1er de la loi du 1er octobre 1936 et de l'article 6 de la loi n° 652 du 26 juin 1942 ;
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11° (Abrogé) ;
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12° Les retraites mutuelles servies aux anciens combattants et victimes de la guerre dans le cadre des dispositions de l'article L222-2 du code de la mutualité ;
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13° (Dispositions périmées).
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14° La fraction des pensions temporaires d'orphelins qui correspond au montant des prestations familiales auxquelles aurait eu droit le parent décédé ;
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14° bis Les pensions temporaires d'orphelin, à concurrence de l'allocation aux adultes handicapés, lorsqu'elles remplacent cette allocation en tout ou partie du fait de la loi ;
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14° ter L'indemnité prévue par l'article L. 1121-11 du code de la santé publique ;
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15° Les prestations, visées aux articles L. 325-1 et L. 325-2 du code rural dans le cadre de l'entraide entre agriculteurs.
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Ces dispositions pourront être étendues par décret en conseil d'Etat aux départements d'outre-mer ;
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16° (disjoint)
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16° bis et 16 ter (Transférés sous l'article 81 ter) ;
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16° quater (Périmé).
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17° a. Les prestations de subsistance, d'équipement et de logement ainsi que l'indemnité forfaitaire d'entretien allouées, en application de l'article L. 104 du code du service national, au personnel accomplissant le service national actif dans le service de la coopération ou dans le service de l'aide technique ;
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b. L'indemnité mensuelle et l'indemnité supplémentaire versées dans le cadre de l'accomplissement du volontariat civil en application de l'article L. 122-12 du code du service national ;
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17° bis Le versement complémentaire de l'entreprise effectué à l'occasion de l'émission et de l'achat en bourse d'actions réservées aux salariés et mentionné aux articles L. 225-192 et L. 225-196 du code de commerce ;
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17° ter Le versement complémentaire effectué par les sociétés coopératives ouvrières de production en application de l'article 40 de la loi n° 78-763 du 19 juillet 1978 portant statut de ces sociétés, à l'occasion de l'émission de parts sociales destinées exclusivement à leurs salariés ;
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18° Les sommes versées par l'entreprise en application de plans d'épargne constitués conformément aux dispositions du chapitre III du titre IV du livre IV du code du travail ;
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18° bis Dans la limite d'un montant égal à la moitié du plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale, les sommes reçues au titre de l'intéressement et affectées à la réalisation de plans d'épargne constitués conformément au chapitre III du titre IV du livre IV du code du travail ;
\n
L'exonération s'applique sous réserve du dépôt de l'accord d'intéressement, dans les conditions prévues au huitième alinéa de l'article L. 441-2 du code du travail, à la direction départementale du travail, de l'emploi et de la formation professionnelle du lieu où il a été conclu.
\n
Les dispositions du premier alinéa bénéficient également, dans les mêmes conditions et limites aux dividendes des actions de travail attribuées aux salariés des sociétés anonymes à participation ouvrière régies par la loi du 26 avril 1917, à compter du 1er janvier 1991 ;
\n
19° Dans la limite de 4,80 euros par titre, le complément de rémunération résultant de la contribution de l'employeur à l'acquisition par le salarié des titres-restaurant émis conformément aux dispositions du titre III de l'ordonnance n° 67-830 du 27 septembre 1967, lorsque cette contribution est comprise entre un minimum et un maximum fixés par arrêté du ministre de l'économie et des finances.
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Cette exonération est subordonnée à la condition que le salarié se conforme aux obligations qui sont mises à sa charge par le titre III de l'ordonnance susvisée du 27 septembre 1967 et les textes pris pour son application ;
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19° bis l'avantage résultant de la contribution de l'employeur à l'acquisition des chèques-vacances conformément à l'article L. 411-5 du code du tourisme ci-après reproduit :
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\"Art. L. 411-5 - L'avantage résultant de la contribution de l'employeur à l'acquisition des chèques-vacances par les salariés est exonéré de l'impôt sur le revenu, dans la limite du salaire minimum de croissance apprécié sur une base mensuelle\" ;
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20° Les attributions gratuites d'actions :
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a. (Abrogé);
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b. (Abrogé).
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c. Des sociétés centrales d'assurances définies à l'article L. 322-12 du code des assurances, faites au personnel des entreprises nationales d'assurances en application des articles L. 322-13 et L. 322-22 du code précité ;
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d. (disjoint)
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21° (Abrogé).
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22° Les indemnités de départ en retraite, prévues au premier alinéa de l'article L. 122-14-13 du code du travail dans la limite de 3 050 euros.
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23° L'indemnité compensatoire pour frais de transport attribuée aux magistrats, militaires, fonctionnaires et agents de la fonction publique de l'Etat, aux fonctionnaires et agents de la fonction publique hospitalière, aux fonctionnaires et agents des collectivités territoriales et de leurs établissements publics et aux agents de droit public de La Poste et de France Télécom en service dans les départements de la Haute-Corse et de la Corse-du-Sud ;
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24° Les primes et indemnités attribuées par l'Etat aux agents publics et aux salariés à l'occasion du transfert hors de la région d'Ile-de-France du service, de l'établissement ou de l'entreprise où ils exercent leur activité ;
\n
25° La valeur des actions de la société Air France que l'Etat cède gratuitement à ceux de ses salariés qui consentent une réduction de leurs salaires pendant une durée de trois ans, dans les conditions fixées par l'article 17 de la loi n° 94-679 du 8 août 1994 et pour la durée de leur carrière professionnelle dans les conditions fixées par l'article 51 de la loi n° 98-546 du 2 juillet 1998 portant diverses dispositions d'ordre économique et financier ;
\n
26° L'indemnisation ou, le cas échéant, la valeur des actions attribuées à ce titre, prévue à l'article L. 225-270 du code de commerce ;
\n
27° L'allocation forfaitaire complémentaire, les aides spécifiques au logement et les aides spécifiques en faveur des conjoints survivants servies en application de la loi n° 94-488 du 11 juin 1994 relative aux rapatriés anciens membres des formations supplétives et assimilés ou victimes de la captivité en Algérie ;
\n
28° Lorsqu'elle est prise en charge par l'employeur, la part salariale du complément de cotisation d'assurance vieillesse, prévue à l'article L. 741-24 du code rural ;
\n
29° Les vacations horaires, l'allocation de vétérance personnelle ou de reversion et la prestation de fidélisation et de reconnaissance servies aux sapeurs-pompiers volontaires ou à leurs ayants droit, en application du titre II de la loi n° 96-370 du 3 mai 1996 relative au développement du volontariat dans les corps de sapeurs-pompiers ;
\n
30° Le pécule versé en application de la loi n° 96-1111 du 19 décembre 1996 relative aux mesures en faveur du personnel militaire dans le cadre de la professionnalisation des armées .
\n
31° Les avantages résultant des opérations définies au 1° du 11 de l'article 39, dans la limite globale de 1 525 euros par salarié, appréciée sur l'ensemble de la période couverte par l'accord mentionné au 2° du même article ;
\n
\n
32° L'indemnité de cessation d'activité prévue au V de l'article 41 de la loi de financement de la sécurité sociale pour 1999 (n° 98-1194 du 23 décembre 1998).
\n
33° L'indemnité de cessation anticipée d'activité versée en application d'une convention collective de branche, d'un accord professionnel ou interprofessionnel, d'un accord d'entreprise, du contrat de travail ou d'une disposition unilatérale de l'employeur aux marins exposés ou ayant été exposés à l'amiante admis au bénéfice d'une allocation de cessation anticipée d'activité visée au 9° de l'article L. 12 du code des pensions de retraite des marins français du commerce, de pêche ou de plaisance.
\n
33° bis Les indemnités versées, sous quelque forme que ce soit, aux victimes de l'amiante ou à leurs ayants droit par le Fonds d'indemnisation des victimes de l'amiante en application de l'article 53 de la loi de financement de la sécurité sociale pour 2001 (n° 2000-1257 du 23 décembre 2000) ou par décision de justice ;
\n
34° abrogé
\n
35° L'aide financière de l'Etat mentionnée à l'article L. 351-24 du code du travail.
\n
36° Les salaires versés aux enfants âgés de vingt et un ans au plus au 1er janvier de l'année d'imposition en rémunération d'une activité exercée pendant leurs congés scolaires ou universitaires, dans la limite de deux fois le montant mensuel du salaire minimum de croissance.
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art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000020722168", "@num": "5", "#text": "Arrêté du 28 avril 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000021983468", "@num": "7", "#text": "Arrêté du 28 avril 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "#text": "CGI 39, 80 ter, 220 bis, 81 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code de l'action sociale et ds familles L245-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006658140", "@num": "2", "#text": "Loi n°94-488 du 11 juin 1994 - art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006698199", "@num": "17", "#text": "Loi n°94-679 du 8 août 1994 - 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art. 41 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006758311", "@num": "53", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 53 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006658675", "@num": "8", "#text": "Loi n°2005-841 du 26 juillet 2005 - art. 8 () JORF 27 juillet 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000632799", "@nortexte": "SOCX0500099L", "@numtexte": "2005-841", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000039363640", "#text": "Arrêté du 25 septembre 2008 - art. 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L131-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031814868", "@num": "L131-4-1", "#text": "Code de la sécurité sociale. - art. L131-4-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046454956", "@num": "L136-1-1", "#text": "Code de la sécurité sociale. - art. L136-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045232415", "@num": "L136-1-3", "#text": "Code de la sécurité sociale. - art. 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L1621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288764", "@num": "154 bis", "#text": "Code général des impôts, CGI. - art. 154 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622560", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468289", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302992", "@num": "163 bis E", "#text": "Code général des impôts, CGI. - art. 163 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288572", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861251", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201305", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949398", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642550", "@num": "80 duodecies", "#text": "Code général des impôts, CGI. - art. 80 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629283", "@num": "80 quinquies", "#text": "Code général des impôts, CGI. - art. 80 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038526074", "@num": "80 sexdecies", "#text": "Code général des impôts, CGI. - art. 80 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812681", "@num": "80 undecies A", "#text": "Code général des impôts, CGI. - art. 80 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160676", "@num": "39", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300241", "@num": "6 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017923937", "@num": "L741-10-3", "#text": "Code rural - art. 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"@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307848", "@fin": "2006-03-24", "@num": "81", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307849", "@fin": "2006-12-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307850", "@fin": "2006-12-31", "@num": "81", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307851", "@fin": "2007-08-22", "@num": "81", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307852", "@fin": "2007-12-28", "@num": "81", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017923941", "@fin": "2008-04-03", "@num": "81", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620236", "@fin": "2008-08-22", "@num": "81", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019353448", "@fin": "2009-04-10", "@num": "81", "@etat": "MODIFIE", "@debut": "2008-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549430", "@fin": "2009-06-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869370", "@fin": "2009-07-25", "@num": "81", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020899207", "@fin": "2010-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2009-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021629232", "@fin": "2010-01-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021662981", "@fin": "2010-05-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2010-01-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200723", "@fin": "2010-07-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021960637", "@fin": "2011-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2010-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023388926", "@fin": "2011-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2010-11-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023384023", "@fin": "2011-06-12", "@num": "81", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189515", "@fin": "2012-05-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842529", "@fin": "2013-06-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518339", "@fin": "2014-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028345375", "@fin": "2014-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028416932", "@fin": "2014-05-30", "@num": "81", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042367", "@fin": "2014-08-02", "@num": "81", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029321126", "@fin": "2015-06-06", "@num": "81", "@etat": "MODIFIE", "@debut": "2014-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030700497", "@fin": "2015-07-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031065774", "@fin": "2016-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2015-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031088032", "@fin": "2016-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031782253", "@fin": "2016-06-13", "@num": "81", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032702014", "@fin": "2016-08-10", "@num": "81", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033022738", "@fin": "2017-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2016-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805220", "@fin": "2017-05-05", "@num": "81", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034597272", "@fin": "2017-09-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033849543", "@fin": "2018-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035588570", "@fin": "2018-06-23", "@num": "81", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100010", "@fin": "2018-11-23", "@num": "81", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038129523", "@fin": "2018-12-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2018-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985663", "@fin": "2019-05-24", "@num": "81", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038947335", "@fin": "2019-06-08", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687767", "@fin": "2019-07-05", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038725125", "@fin": "2019-09-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038838272", "@fin": "2019-10-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000038093868", "@fin": "2019-07-26", "@num": "81", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836748", "@fin": "2019-12-27", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039790394", "@fin": "2019-12-28", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041566634", "@fin": "2019-12-30", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041566727", "@fin": "2020-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039108034", "@fin": "2020-07-25", "@num": "81", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159084", "@fin": "2020-12-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910732", "@fin": "2021-06-12", "@num": "81", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662199", "@fin": "2021-08-25", "@num": "81", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043976885", "@fin": "2022-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2021-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978375", "@fin": "2022-02-26", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045232410", "@fin": "2022-05-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765897", "@fin": "2022-08-18", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046195911", "@fin": "2023-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860918", "@fin": "2023-06-03", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622458", "@fin": "2023-07-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047770107", "@fin": "2024-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048600731", "@fin": "2024-06-02", "@num": "81", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049641921", "@fin": "2025-01-01", "@num": "81", "@etat": "ABROGE_DIFF", "@debut": "2024-06-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048833744", "@fin": "2999-01-01", "@num": "81", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont affranchis de l'impôt :
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1° Les allocations spéciales destinées à couvrir les frais inhérents à la fonction ou à l'emploi et effectivement utilisées conformément à leur objet. Les rémunérations des journalistes, rédacteurs, photographes, directeurs de journaux et critiques dramatiques et musicaux perçues ès qualités constituent de telles allocations à concurrence de 7 650 euros.
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Toutefois, lorsque leur montant est fixé par voie législative, ces allocations sont toujours réputées utilisées conformément à leur objet et ne peuvent donner lieu à aucune vérification de la part de l'administration ;
\n
1° bis a et c (Abrogés) ;
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b (Transféré sous le b de l'article 80 ter) ;
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2° Les prestations familiales énumérées par l'article L. 511-1 du code de la sécurité sociale, l'allocation de salaire unique, l'allocation de la mère au foyer et l'allocation pour frais de garde, maintenues dans le cadre des articles 12 et 13 de la loi n° 77-765 du 12 juillet 1977 instituant le complément familial, l'allocation aux adultes handicapés et l'allocation personnalisée d'autonomie prévue par le chapitre II du titre III du livre II du code de l'action sociale et des familles ;
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2° bis L'allocation de logement prévue par les articles L. 831-1 à L. 831-7 du code de la sécurité sociale, ainsi que le montant de l'aide personnalisée au logement prévue par les articles L. 351-1 à L. 351-14 du code de la construction et de l'habitation ;
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2° ter Les majorations de retraite ou de pension pour charges de famille ;
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3° Les sommes attribuées à l'héritier d'un exploitant agricole au titre du contrat de travail à salaire différé prévu par l'article L321-13 du code rural ;
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4° a. Les pensions servies en vertu des dispositions du code des pensions militaires d'invalidité et des victimes de guerre ainsi que la retraite du combattant mentionnée aux articles L. 255 à L. 257 du même code ;
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b. L'allocation de reconnaissance prévue aux I et I bis de l'article 47 de la loi de finances rectificative pour 1999 (n° 99-1173 du 30 décembre 1999) en faveur respectivement des personnes désignées au premier alinéa de l'article 2 de la loi n° 94-488 du 11 juin 1994 relative aux rapatriés anciens membres des formations supplétives et assimilés ou victimes de la captivité en Algérie et de leurs conjoints ou ex-conjoints survivants non remariés ;
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5° et 6° (Repris avec le 4°).
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7° Les traitements attachés à la légion d'honneur et à la médaille militaire ;
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8° Les indemnités temporaires, prestations et rentes viagères servies aux victimes d'accidents du travail ou à leurs ayants droit ;
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9° Les allocations, indemnités et prestations servies, sous quelque forme que ce soit, par l'Etat, les collectivités et les établissements publics, en application des lois et décrets d'assistance et d'assurance ;
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9° bis Les rentes viagères servies en représentation de dommages-intérêts en vertu d'une condamnation prononcée judiciairement pour la réparation d'un préjudice corporel ayant entraîné pour la victime une incapacité permanente totale l'obligeant à avoir recours à l'assistance d'une tierce personne pour effectuer les actes ordinaires de la vie ;
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9° ter La prestation de compensation servie en vertu des dispositions de l'article L. 245-1 du code de l'action sociale et des familles ;
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10° Les rentes viagères servies par application de l'article 96 de la loi du 30 décembre 1928, de l'article 5 de la loi du 17 septembre 1932, de l'article 1er de la loi du 1er octobre 1936 et de l'article 6 de la loi n° 652 du 26 juin 1942 ;
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11° (Abrogé) ;
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12° Les retraites mutuelles servies aux anciens combattants et victimes de la guerre dans le cadre des dispositions de l'article L222-2 du code de la mutualité ;
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13° (Dispositions périmées).
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14° La fraction des pensions temporaires d'orphelins qui correspond au montant des prestations familiales auxquelles aurait eu droit le parent décédé ;
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14° bis Les pensions temporaires d'orphelin, à concurrence de l'allocation aux adultes handicapés, lorsqu'elles remplacent cette allocation en tout ou partie du fait de la loi ;
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14° ter L'indemnité prévue par l'article L. 1121-11 du code de la santé publique ;
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15° Les prestations, visées aux articles L. 325-1 et L. 325-2 du code rural dans le cadre de l'entraide entre agriculteurs.
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Ces dispositions pourront être étendues par décret en conseil d'Etat aux départements d'outre-mer ;
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16° (disjoint)
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16° bis et 16 ter (Transférés sous l'article 81 ter) ;
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16° quater (Périmé).
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17° a. Les prestations de subsistance, d'équipement et de logement ainsi que l'indemnité forfaitaire d'entretien allouées, en application de l'article L. 104 du code du service national, au personnel accomplissant le service national actif dans le service de la coopération ou dans le service de l'aide technique ;
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b. L'indemnité mensuelle et l'indemnité supplémentaire versées dans le cadre de l'accomplissement du volontariat civil en application de l'article L. 122-12 du code du service national ;
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17° bis Le versement complémentaire de l'entreprise effectué à l'occasion de l'émission et de l'achat en bourse d'actions réservées aux salariés et mentionné aux articles L. 225-192 et L. 225-196 du code de commerce ;
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17° ter Le versement complémentaire effectué par les sociétés coopératives ouvrières de production en application de l'article 40 de la loi n° 78-763 du 19 juillet 1978 portant statut de ces sociétés, à l'occasion de l'émission de parts sociales destinées exclusivement à leurs salariés ;
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18° Les sommes versées par l'entreprise en application de plans d'épargne constitués conformément aux dispositions du chapitre III du titre IV du livre IV du code du travail ;
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18° bis Dans la limite d'un montant égal à la moitié du plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale, les sommes reçues au titre de l'intéressement et affectées à la réalisation de plans d'épargne constitués conformément au chapitre III du titre IV du livre IV du code du travail ;
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L'exonération s'applique sous réserve du dépôt de l'accord d'intéressement, dans les conditions prévues au huitième alinéa de l'article L. 441-2 du code du travail, à la direction départementale du travail, de l'emploi et de la formation professionnelle du lieu où il a été conclu.
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Les dispositions du premier alinéa bénéficient également, dans les mêmes conditions et limites aux dividendes des actions de travail attribuées aux salariés des sociétés anonymes à participation ouvrière régies par la loi du 26 avril 1917, à compter du 1er janvier 1991 ;
\n
19° Dans la limite de 4,80 euros par titre, le complément de rémunération résultant de la contribution de l'employeur à l'acquisition par le salarié des titres-restaurant émis conformément aux dispositions du titre III de l'ordonnance n° 67-830 du 27 septembre 1967, lorsque cette contribution est comprise entre un minimum et un maximum fixés par arrêté du ministre de l'économie et des finances.
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Cette exonération est subordonnée à la condition que le salarié se conforme aux obligations qui sont mises à sa charge par le titre III de l'ordonnance susvisée du 27 septembre 1967 et les textes pris pour son application ;
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19° bis l'avantage résultant de la contribution de l'employeur à l'acquisition des chèques-vacances conformément à l'article L. 411-5 du code du tourisme ci-après reproduit :
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\"Art. L. 411-5 - L'avantage résultant de la contribution de l'employeur à l'acquisition des chèques-vacances par les salariés est exonéré de l'impôt sur le revenu, dans la limite du salaire minimum de croissance apprécié sur une base mensuelle\" ;
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20° Les attributions gratuites d'actions :
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a. (Abrogé);
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b. (Abrogé).
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c. Des sociétés centrales d'assurances définies à l'article L. 322-12 du code des assurances, faites au personnel des entreprises nationales d'assurances en application des articles L. 322-13 et L. 322-22 du code précité ;
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d. (disjoint)
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21° (Abrogé).
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22° Les indemnités de départ en retraite, prévues au premier alinéa de l'article L. 122-14-13 du code du travail dans la limite de 3 050 euros.
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23° L'indemnité compensatoire pour frais de transport attribuée aux magistrats, militaires, fonctionnaires et agents de la fonction publique de l'Etat, aux fonctionnaires et agents de la fonction publique hospitalière, aux fonctionnaires et agents des collectivités territoriales et de leurs établissements publics et aux agents de droit public de La Poste et de France Télécom en service dans les départements de la Haute-Corse et de la Corse-du-Sud ;
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24° Les primes et indemnités attribuées par l'Etat aux agents publics et aux salariés à l'occasion du transfert hors de la région d'Ile-de-France du service, de l'établissement ou de l'entreprise où ils exercent leur activité ;
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25° La valeur des actions de la société Air France que l'Etat cède gratuitement à ceux de ses salariés qui consentent une réduction de leurs salaires pendant une durée de trois ans, dans les conditions fixées par l'article 17 de la loi n° 94-679 du 8 août 1994 et pour la durée de leur carrière professionnelle dans les conditions fixées par l'article 51 de la loi n° 98-546 du 2 juillet 1998 portant diverses dispositions d'ordre économique et financier ;
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26° L'indemnisation ou, le cas échéant, la valeur des actions attribuées à ce titre, prévue à l'article L. 225-270 du code de commerce ;
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27° L'allocation forfaitaire complémentaire, les aides spécifiques au logement et les aides spécifiques en faveur des conjoints survivants servies en application de la loi n° 94-488 du 11 juin 1994 relative aux rapatriés anciens membres des formations supplétives et assimilés ou victimes de la captivité en Algérie ;
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28° Lorsqu'elle est prise en charge par l'employeur, la part salariale du complément de cotisation d'assurance vieillesse, prévue à l'article L. 741-24 du code rural ;
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29° Les vacations horaires, l'allocation de vétérance personnelle ou de reversion et la prestation de fidélisation et de reconnaissance servies aux sapeurs-pompiers volontaires ou à leurs ayants droit, en application du titre II de la loi n° 96-370 du 3 mai 1996 relative au développement du volontariat dans les corps de sapeurs-pompiers ;
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30° Le pécule versé en application de la loi n° 96-1111 du 19 décembre 1996 relative aux mesures en faveur du personnel militaire dans le cadre de la professionnalisation des armées .
\n
31° Les avantages résultant des opérations définies au 1° du 11 de l'article 39, dans la limite globale de 1 525 euros par salarié, appréciée sur l'ensemble de la période couverte par l'accord mentionné au 2° du même article ;
\n
\n
32° L'indemnité de cessation d'activité prévue au V de l'article 41 de la loi de financement de la sécurité sociale pour 1999 (n° 98-1194 du 23 décembre 1998).
\n
33° L'indemnité de cessation anticipée d'activité versée en application d'une convention collective de branche, d'un accord professionnel ou interprofessionnel, d'un accord d'entreprise, du contrat de travail ou d'une disposition unilatérale de l'employeur aux marins exposés ou ayant été exposés à l'amiante admis au bénéfice d'une allocation de cessation anticipée d'activité visée au 9° de l'article L. 12 du code des pensions de retraite des marins français du commerce, de pêche ou de plaisance.
\n
33° bis Les indemnités versées, sous quelque forme que ce soit, aux victimes de l'amiante ou à leurs ayants droit par le Fonds d'indemnisation des victimes de l'amiante en application de l'article 53 de la loi de financement de la sécurité sociale pour 2001 (n° 2000-1257 du 23 décembre 2000) ou par décision de justice ;
\n
34° abrogé
\n
35° L'aide financière de l'Etat mentionnée à l'article L. 351-24 du code du travail.
\n
36° Les salaires versés aux enfants âgés de vingt et un ans au plus au 1er janvier de l'année d'imposition en rémunération d'une activité exercée pendant leurs congés scolaires ou universitaires, dans la limite de deux fois le montant mensuel du salaire minimum de croissance.
\n
37° L'aide financière mentionnée à l'article L. 129-13 du code du travail.
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L1621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288764", "@num": "154 bis", "#text": "Code général des impôts, CGI. - art. 154 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622560", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468289", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302992", "@num": "163 bis E", "#text": "Code général des impôts, CGI. - art. 163 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288572", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861251", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201305", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949398", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642550", "@num": "80 duodecies", "#text": "Code général des impôts, CGI. - art. 80 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629283", "@num": "80 quinquies", "#text": "Code général des impôts, CGI. - art. 80 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038526074", "@num": "80 sexdecies", "#text": "Code général des impôts, CGI. - art. 80 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812681", "@num": "80 undecies A", "#text": "Code général des impôts, CGI. - art. 80 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160676", "@num": "39", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300241", "@num": "6 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017923937", "@num": "L741-10-3", "#text": "Code rural - art. 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038725125", "@fin": "2019-09-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038838272", "@fin": "2019-10-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000038093868", "@fin": "2019-07-26", "@num": "81", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836748", "@fin": "2019-12-27", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039790394", "@fin": "2019-12-28", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041566634", "@fin": "2019-12-30", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041566727", "@fin": "2020-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039108034", "@fin": "2020-07-25", "@num": "81", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159084", "@fin": "2020-12-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910732", "@fin": "2021-06-12", "@num": "81", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662199", "@fin": "2021-08-25", "@num": "81", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043976885", "@fin": "2022-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2021-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978375", "@fin": "2022-02-26", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045232410", "@fin": "2022-05-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765897", "@fin": "2022-08-18", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046195911", "@fin": "2023-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860918", "@fin": "2023-06-03", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622458", "@fin": "2023-07-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047770107", "@fin": "2024-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048600731", "@fin": "2024-06-02", "@num": "81", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049641921", "@fin": "2025-01-01", "@num": "81", "@etat": "ABROGE_DIFF", "@debut": "2024-06-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048833744", "@fin": "2999-01-01", "@num": "81", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont affranchis de l'impôt :
\n
1° Les allocations spéciales destinées à couvrir les frais inhérents à la fonction ou à l'emploi et effectivement utilisées conformément à leur objet. Les rémunérations des journalistes, rédacteurs, photographes, directeurs de journaux et critiques dramatiques et musicaux perçues ès qualités constituent de telles allocations à concurrence de 7 650 euros.
\n
Toutefois, lorsque leur montant est fixé par voie législative, ces allocations sont toujours réputées utilisées conformément à leur objet et ne peuvent donner lieu à aucune vérification de la part de l'administration ;
\n
1° bis a et c (Abrogés) ;
\n
b (Transféré sous le b de l'article 80 ter) ;
\n
2° Les prestations familiales énumérées par l'article L. 511-1 du code de la sécurité sociale, l'allocation de salaire unique, l'allocation de la mère au foyer et l'allocation pour frais de garde, maintenues dans le cadre des articles 12 et 13 de la loi n° 77-765 du 12 juillet 1977 instituant le complément familial, l'allocation aux adultes handicapés et l'allocation personnalisée d'autonomie prévue par le chapitre II du titre III du livre II du code de l'action sociale et des familles ;
\n
2° bis L'allocation de logement prévue par les articles L. 831-1 à L. 831-7 du code de la sécurité sociale, ainsi que le montant de l'aide personnalisée au logement prévue par les articles L. 351-1 à L. 351-14 du code de la construction et de l'habitation ;
\n
2° ter Les majorations de retraite ou de pension pour charges de famille ;
\n
3° Les sommes attribuées à l'héritier d'un exploitant agricole au titre du contrat de travail à salaire différé prévu par l'article L321-13 du code rural ;
\n
4° a. Les pensions servies en vertu des dispositions du code des pensions militaires d'invalidité et des victimes de guerre ainsi que la retraite du combattant mentionnée aux articles L. 255 à L. 257 du même code ;
\n
b. L'allocation de reconnaissance prévue aux I et I bis de l'article 47 de la loi de finances rectificative pour 1999 (n° 99-1173 du 30 décembre 1999) en faveur respectivement des personnes désignées au premier alinéa de l'article 2 de la loi n° 94-488 du 11 juin 1994 relative aux rapatriés anciens membres des formations supplétives et assimilés ou victimes de la captivité en Algérie et de leurs conjoints ou ex-conjoints survivants non remariés ;
\n
5° et 6° (Repris avec le 4°).
\n
7° Les traitements attachés à la légion d'honneur et à la médaille militaire ;
\n
8° Les indemnités temporaires, prestations et rentes viagères servies aux victimes d'accidents du travail ou à leurs ayants droit ;
\n
9° Les allocations, indemnités et prestations servies, sous quelque forme que ce soit, par l'Etat, les collectivités et les établissements publics, en application des lois et décrets d'assistance et d'assurance ;
\n
9° bis Les rentes viagères servies en représentation de dommages-intérêts en vertu d'une condamnation prononcée judiciairement pour la réparation d'un préjudice corporel ayant entraîné pour la victime une incapacité permanente totale l'obligeant à avoir recours à l'assistance d'une tierce personne pour effectuer les actes ordinaires de la vie ;
\n
9° ter La prestation de compensation servie en vertu des dispositions de l'article L. 245-1 du code de l'action sociale et des familles ;
\n
10° Les rentes viagères servies par application de l'article 96 de la loi du 30 décembre 1928, de l'article 5 de la loi du 17 septembre 1932, de l'article 1er de la loi du 1er octobre 1936 et de l'article 6 de la loi n° 652 du 26 juin 1942 ;
\n
11° (Abrogé) ;
\n
12° Les retraites mutuelles servies aux anciens combattants et victimes de la guerre dans le cadre des dispositions de l'article L222-2 du code de la mutualité ;
\n
13° (Dispositions périmées).
\n
14° La fraction des pensions temporaires d'orphelins qui correspond au montant des prestations familiales auxquelles aurait eu droit le parent décédé ;
\n
14° bis Les pensions temporaires d'orphelin, à concurrence de l'allocation aux adultes handicapés, lorsqu'elles remplacent cette allocation en tout ou partie du fait de la loi ;
\n
14° ter L'indemnité prévue par l'article L. 1121-11 du code de la santé publique ;
\n
15° Les prestations, visées aux articles L. 325-1 et L. 325-2 du code rural dans le cadre de l'entraide entre agriculteurs.
\n
Ces dispositions pourront être étendues par décret en conseil d'Etat aux départements d'outre-mer ;
\n
16° (disjoint)
\n
16° bis et 16 ter (Transférés sous l'article 81 ter) ;
\n
16° quater (Périmé).
\n
17° a. Les prestations de subsistance, d'équipement et de logement ainsi que l'indemnité forfaitaire d'entretien allouées, en application de l'article L. 104 du code du service national, au personnel accomplissant le service national actif dans le service de la coopération ou dans le service de l'aide technique ;
\n
b. L'indemnité mensuelle et l'indemnité supplémentaire versées dans le cadre de l'accomplissement du volontariat civil en application de l'article L. 122-12 du code du service national ;
\n
17° bis Le versement complémentaire de l'entreprise effectué à l'occasion de l'émission et de l'achat en bourse d'actions réservées aux salariés et mentionné aux articles L. 225-192 et L. 225-196 du code de commerce ;
\n
17° ter Le versement complémentaire effectué par les sociétés coopératives ouvrières de production en application de l'article 40 de la loi n° 78-763 du 19 juillet 1978 portant statut de ces sociétés, à l'occasion de l'émission de parts sociales destinées exclusivement à leurs salariés ;
\n
18° Les sommes versées par l'entreprise en application de plans d'épargne constitués conformément aux dispositions du chapitre III du titre IV du livre IV du code du travail ;
\n
18° bis Dans la limite d'un montant égal à la moitié du plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale, les sommes reçues au titre de l'intéressement et affectées à la réalisation de plans d'épargne constitués conformément au chapitre III du titre IV du livre IV du code du travail ;
\n
L'exonération s'applique sous réserve du dépôt de l'accord d'intéressement, dans les conditions prévues au huitième alinéa de l'article L. 441-2 du code du travail, à la direction départementale du travail, de l'emploi et de la formation professionnelle du lieu où il a été conclu.
\n
Les dispositions du premier alinéa bénéficient également, dans les mêmes conditions et limites aux dividendes des actions de travail attribuées aux salariés des sociétés anonymes à participation ouvrière régies par la loi du 26 avril 1917, à compter du 1er janvier 1991 ;
\n
19° Dans la limite de 4,80 euros par titre, le complément de rémunération résultant de la contribution de l'employeur à l'acquisition par le salarié des titres-restaurant émis conformément aux dispositions du titre III de l'ordonnance n° 67-830 du 27 septembre 1967, lorsque cette contribution est comprise entre un minimum et un maximum fixés par arrêté du ministre de l'économie et des finances. La limite d'exonération est relevée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu et arrondie, s'il y a lieu, au centime d'euro le plus proche.
\n
Cette exonération est subordonnée à la condition que le salarié se conforme aux obligations qui sont mises à sa charge par le titre III de l'ordonnance susvisée du 27 septembre 1967 et les textes pris pour son application ;
\n
19° bis l'avantage résultant de la contribution de l'employeur à l'acquisition des chèques-vacances conformément à l'article L. 411-5 du code du tourisme ci-après reproduit :
\n
\"Art. L. 411-5 - L'avantage résultant de la contribution de l'employeur à l'acquisition des chèques-vacances par les salariés est exonéré de l'impôt sur le revenu, dans la limite du salaire minimum de croissance apprécié sur une base mensuelle\" ;
\n
20° Les attributions gratuites d'actions :
\n
a. (Abrogé);
\n
b. (Abrogé).
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c. Des sociétés centrales d'assurances définies à l'article L. 322-12 du code des assurances, faites au personnel des entreprises nationales d'assurances en application des articles L. 322-13 et L. 322-22 du code précité ;
\n
d. (disjoint)
\n
21° (Abrogé).
\n
22° Les indemnités de départ en retraite, prévues au premier alinéa de l'article L. 122-14-13 du code du travail dans la limite de 3 050 euros.
\n
23° L'indemnité compensatoire pour frais de transport attribuée aux magistrats, militaires, fonctionnaires et agents de la fonction publique de l'Etat, aux fonctionnaires et agents de la fonction publique hospitalière, aux fonctionnaires et agents des collectivités territoriales et de leurs établissements publics et aux agents de droit public de La Poste et de France Télécom en service dans les départements de la Haute-Corse et de la Corse-du-Sud ;
\n
24° Les primes et indemnités attribuées par l'Etat aux agents publics et aux salariés à l'occasion du transfert hors de la région d'Ile-de-France du service, de l'établissement ou de l'entreprise où ils exercent leur activité ;
\n
25° La valeur des actions de la société Air France que l'Etat cède gratuitement à ceux de ses salariés qui consentent une réduction de leurs salaires pendant une durée de trois ans, dans les conditions fixées par l'article 17 de la loi n° 94-679 du 8 août 1994 et pour la durée de leur carrière professionnelle dans les conditions fixées par l'article 51 de la loi n° 98-546 du 2 juillet 1998 portant diverses dispositions d'ordre économique et financier ;
\n
26° L'indemnisation ou, le cas échéant, la valeur des actions attribuées à ce titre, prévue à l'article L. 225-270 du code de commerce ;
\n
27° L'allocation forfaitaire complémentaire, les aides spécifiques au logement et les aides spécifiques en faveur des conjoints survivants servies en application de la loi n° 94-488 du 11 juin 1994 relative aux rapatriés anciens membres des formations supplétives et assimilés ou victimes de la captivité en Algérie ;
\n
28° Lorsqu'elle est prise en charge par l'employeur, la part salariale du complément de cotisation d'assurance vieillesse, prévue à l'article L. 741-24 du code rural ;
\n
29° Les vacations horaires, l'allocation de vétérance personnelle ou de reversion et la prestation de fidélisation et de reconnaissance servies aux sapeurs-pompiers volontaires ou à leurs ayants droit, en application du titre II de la loi n° 96-370 du 3 mai 1996 relative au développement du volontariat dans les corps de sapeurs-pompiers ;
\n
30° Le pécule versé en application de la loi n° 96-1111 du 19 décembre 1996 relative aux mesures en faveur du personnel militaire dans le cadre de la professionnalisation des armées .
\n
31° Les avantages résultant des opérations définies au 1° du 11 de l'article 39, dans la limite globale de 1 525 euros par salarié, appréciée sur l'ensemble de la période couverte par l'accord mentionné au 2° du même article ;
\n
\n
32° L'indemnité de cessation d'activité prévue au V de l'article 41 de la loi de financement de la sécurité sociale pour 1999 (n° 98-1194 du 23 décembre 1998).
\n
33° L'indemnité de cessation anticipée d'activité versée en application d'une convention collective de branche, d'un accord professionnel ou interprofessionnel, d'un accord d'entreprise, du contrat de travail ou d'une disposition unilatérale de l'employeur aux marins exposés ou ayant été exposés à l'amiante admis au bénéfice d'une allocation de cessation anticipée d'activité visée au 9° de l'article L. 12 du code des pensions de retraite des marins français du commerce, de pêche ou de plaisance.
\n
33° bis Les indemnités versées, sous quelque forme que ce soit, aux victimes de l'amiante ou à leurs ayants droit par le Fonds d'indemnisation des victimes de l'amiante en application de l'article 53 de la loi de financement de la sécurité sociale pour 2001 (n° 2000-1257 du 23 décembre 2000) ou par décision de justice ;
\n
34° abrogé
\n
35° L'aide financière de l'Etat mentionnée à l'article L. 351-24 du code du travail.
\n
36° Les salaires versés aux enfants âgés de vingt et un ans au plus au 1er janvier de l'année d'imposition en rémunération d'une activité exercée pendant leurs congés scolaires ou universitaires, dans la limite de deux fois le montant mensuel du salaire minimum de croissance.
\n
37° L'aide financière mentionnée à l'article L. 129-13 du code du travail.
" } }, "LEGIARTI000006813511": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L411-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006813511", "URL": "article/LEGI/ARTI/00/00/06/81/35/LEGIARTI000006813511.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UAAXXXXXXXX1X411L006XXAA" } }, "LIENS": { "LIEN": [ { "#text": "2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000339926", "#text": "Ordonnance 82-283 1982-03-26 art. 2, II al", "@sens": "source", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "JORFARTI000001889839", "@num": "2", "#text": "Ordonnance n°82-283 du 26 mars 1982 - art. 2, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "JORFTEXT000000419170", "#text": "Ordonnance 2004-1391 2004-12-20 JORF 24 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000419170", "@nortexte": "EQUX0400134R", "@numtexte": "2004-1391", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-12-20" }, { "@id": "LEGIARTI000006813504", "@num": "L411-1", "#text": "Code du tourisme. - art. L411-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813510", "@num": "L411-5", "#text": "Code du tourisme. - art. L411-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813517", "@num": "L411-9", "#text": "Code du tourisme. - art. L411-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158438", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143216", "@fin": "2999-01-01", "#text": "Chapitre 1er : Chèques-vacances", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128538", "@fin": "2999-01-01", "#text": "TITRE Ier : ACCÈS AUX VACANCES", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107990", "@fin": "2999-01-01", "#text": "LIVRE IV : FINANCEMENT DE L'ACCÈS AUX VACANCES ET FISCALITÉ DU TOURISME.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017631888", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2005-01-01" } ] }, "@cid": "LEGITEXT000006074073", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du tourisme", "@debut": "2005-01-01", "@id_txt": "LEGITEXT000006074073", "@c_titre_court": "Code du tourisme." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006813511", "@fin": "2999-01-01", "@num": "L411-6", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La contribution de l'employeur mentionnée aux articles L. 411-1 et L. 411-5 est exonérée de la taxe sur les salaires dans les conditions et limites fixées par les articles L. 411-9 et L. 411-10.\n
\n
" } }, "LEGIARTI000019353448": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2008-08-22" } }, "META_COMMUN": { "ID": "LEGIARTI000019353448", "URL": "article/LEGI/ARTI/00/00/19/35/34/LEGIARTI000019353448.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 article 61 III : Les I et II s'appliquent à compter de l'imposition des revenus de 2008.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000684913", "#text": "Loi du 30 décembre 1928, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000684913", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1928-12-30" }, { "@id": "JORFARTI000002080917", "@num": "12", "#text": "Loi n°77-765 du 12 juillet 1977 - art. 12 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000886344", "@numtexte": "77-765", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006756101", "@num": "13", "#text": "Loi n°77-765 du 12 juillet 1977 - art. 13 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000886344", "@numtexte": "77-765", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006289996", "@num": "40", "#text": "Loi n°78-763 du 19 juillet 1978 - art. 40 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000021311423", "@num": "4", "#text": "Arrêté du 28 avril 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000020722168", "@num": "5", "#text": "Arrêté du 28 avril 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000021983468", "@num": "7", "#text": "Arrêté du 28 avril 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "JORFTEXT000000184000", "#text": "Loi n°94-488 du 11 juin 1994, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006698199", "@num": "17", "#text": "Loi n°94-679 du 8 août 1994 - art. 17 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "JORFTEXT000000742398", "#text": "Loi n°96-370 du 3 mai 1996 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000742398", "@nortexte": "INTX9400179L", "@numtexte": "96-370", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-03" }, { "@id": "LEGIARTI000006320180", "@num": "51", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 51 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000006758086", "@num": "41", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 41 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006320726", "@num": "47", "#text": "Loi - 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art. 12 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000607509", "@nortexte": "MJSX0500004L", "@numtexte": "2006-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-05-23" }, { "@id": "LEGIARTI000006435884", "@num": "9", "#text": "Loi n°2006-586 du 23 mai 2006 - art. 9 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000607509", "@nortexte": "MJSX0500004L", "@numtexte": "2006-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-05-23" }, { "@id": "LEGIARTI000019347392", "@num": "26", "#text": "LOI n°2008-789\n du 20 août 2008 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000019347122", "@nortexte": "MTSX0813468L", "@numtexte": "2008-789", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-08-20" }, { "@id": "LEGIARTI000039363640", "#text": "Arrêté du 25 septembre 2008 - art. 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L225-192 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006225762", "@num": "L225-196", "#text": "Code de commerce. - art. L225-196 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226508", "@num": "L225-270", "#text": "Code de commerce. - art. L225-270 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044399324", "@num": "L245-6", "#text": "Code de l'action sociale et des familles - art. L245-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814952", "@num": "L821-8", "#text": "Code de la construction et de l'habitation. - art. L821-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030058462", "@num": "D531-5", "#text": "Code de la sécurité sociale. - art. D531-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845436", "@num": "L131-4", "#text": "Code de la sécurité sociale. - art. L131-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031814868", "@num": "L131-4-1", "#text": "Code de la sécurité sociale. - art. L131-4-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046454956", "@num": "L136-1-1", "#text": "Code de la sécurité sociale. - art. L136-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045232415", "@num": "L136-1-3", "#text": "Code de la sécurité sociale. - art. L136-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390283", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. L136-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017923933", "@num": "L242-4-2", "#text": "Code de la sécurité sociale. - art. L242-4-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029321736", "@num": "L120-22", "#text": "Code du service national - art. L120-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052276", "@num": "L3262-6", "#text": "Code du travail - art. L3262-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046194090", "@num": "L3312-5", "#text": "Code du travail - art. L3312-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031012174", "@num": "L3334-8", "#text": "Code du travail - art. L3334-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805436", "@num": "L1621-1", "#text": "Code général des collectivités territoriales - art. L1621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288764", "@num": "154 bis", "#text": "Code général des impôts, CGI. - art. 154 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622560", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468289", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302992", "@num": "163 bis E", "#text": "Code général des impôts, CGI. - art. 163 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288572", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861251", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201305", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949398", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642550", "@num": "80 duodecies", "#text": "Code général des impôts, CGI. - art. 80 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629283", "@num": "80 quinquies", "#text": "Code général des impôts, CGI. - art. 80 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038526074", "@num": "80 sexdecies", "#text": "Code général des impôts, CGI. - 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189515", "@fin": "2012-05-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842529", "@fin": "2013-06-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518339", "@fin": "2014-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028345375", "@fin": "2014-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028416932", "@fin": "2014-05-30", "@num": "81", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042367", "@fin": "2014-08-02", "@num": "81", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029321126", "@fin": "2015-06-06", "@num": "81", "@etat": "MODIFIE", "@debut": "2014-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030700497", "@fin": "2015-07-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031065774", "@fin": "2016-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2015-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031088032", "@fin": "2016-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031782253", "@fin": "2016-06-13", "@num": "81", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032702014", "@fin": 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"LEGIARTI000037100010", "@fin": "2018-11-23", "@num": "81", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038129523", "@fin": "2018-12-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2018-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985663", "@fin": "2019-05-24", "@num": "81", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038947335", "@fin": "2019-06-08", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687767", "@fin": "2019-07-05", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038725125", "@fin": "2019-09-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038838272", "@fin": "2019-10-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000038093868", "@fin": "2019-07-26", "@num": "81", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836748", "@fin": "2019-12-27", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039790394", "@fin": "2019-12-28", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041566634", "@fin": "2019-12-30", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041566727", "@fin": "2020-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": 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"@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045232410", "@fin": "2022-05-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765897", "@fin": "2022-08-18", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046195911", "@fin": "2023-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860918", "@fin": "2023-06-03", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622458", "@fin": "2023-07-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047770107", "@fin": "2024-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048600731", "@fin": "2024-06-02", "@num": "81", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049641921", "@fin": "2025-01-01", "@num": "81", "@etat": "ABROGE_DIFF", "@debut": "2024-06-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048833744", "@fin": "2999-01-01", "@num": "81", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont affranchis de l'impôt :

1° Les allocations spéciales destinées à couvrir les frais inhérents à la fonction ou à l'emploi et effectivement utilisées conformément à leur objet. Les rémunérations des journalistes, rédacteurs, photographes, directeurs de journaux et critiques dramatiques et musicaux perçues ès qualités constituent de telles allocations à concurrence de 7 650 euros.

Toutefois, lorsque leur montant est fixé par voie législative, ces allocations sont toujours réputées utilisées conformément à leur objet et ne peuvent donner lieu à aucune vérification de la part de l'administration ;

1° bis a et c (Abrogés) ;

b (Transféré sous le b de l'article 80 ter) ;

2° Les prestations familiales énumérées par l'article L. 511-1 du code de la sécurité sociale, l'allocation de salaire unique, l'allocation de la mère au foyer et l'allocation pour frais de garde, maintenues dans le cadre des articles 12 et 13 de la loi n° 77-765 du 12 juillet 1977 instituant le complément familial, l'allocation aux adultes handicapés et l'allocation personnalisée d'autonomie prévue par le chapitre II du titre III du livre II du code de l'action sociale et des familles ;

2° bis L'allocation de logement prévue par les articles L. 831-1 à L. 831-7 du code de la sécurité sociale, ainsi que le montant de l'aide personnalisée au logement prévue par les articles L. 351-1 à L. 351-14 du code de la construction et de l'habitation ;

2° ter Les majorations de retraite ou de pension pour charges de famille ;

3° Les sommes attribuées à l'héritier d'un exploitant agricole au titre du contrat de travail à salaire différé prévu par l'article L321-13 du code rural ;

4° a. Les pensions servies en vertu des dispositions du code des pensions militaires d'invalidité et des victimes de guerre ainsi que la retraite du combattant mentionnée aux articles L. 255 à L. 257 du même code ;

b.L'allocation de reconnaissance prévue aux I et I bis de l'article 47 de la loi de finances rectificative pour 1999 (n° 99-1173 du 30 décembre 1999) en faveur respectivement des personnes désignées au premier alinéa de l'article 2 de la loi n° 94-488 du 11 juin 1994 relative aux rapatriés anciens membres des formations supplétives et assimilés ou victimes de la captivité en Algérie et de leurs conjoints ou ex-conjoints survivants non remariés ;

5° et 6° (Repris avec le 4°) ;

7° Les traitements attachés à la légion d'honneur et à la médaille militaire ;

8° Les indemnités temporaires, prestations et rentes viagères servies aux victimes d'accidents du travail ou à leurs ayants droit ;

9° Les allocations, indemnités et prestations servies, sous quelque forme que ce soit, par l'Etat, les collectivités et les établissements publics, en application des lois et décrets d'assistance et d'assurance ;

9° bis Les rentes viagères servies en représentation de dommages-intérêts en vertu d'une condamnation prononcée judiciairement pour la réparation d'un préjudice corporel ayant entraîné pour la victime une incapacité permanente totale l'obligeant à avoir recours à l'assistance d'une tierce personne pour effectuer les actes ordinaires de la vie ;

9° ter La prestation de compensation servie en vertu des dispositions de l'article L. 245-1 du code de l'action sociale et des familles ;

9° quater Les primes forfaitaires instituées respectivement par les articles L. 262-11 du code de l'action sociale et des familles, L. 524-5 du code de la sécurité sociale et L. 5425-3 du code du travail ;

9° quinquies La prime de retour à l'emploi instituée par l'article L. 5133-1 du code du travail ;

9° septies L'aide à la réinsertion familiale et sociale des anciens migrants dans leur pays d'origine instituée par l'article L. 117-2 du code de l'action sociale et des familles ;

10° Les rentes viagères servies par application de l'article 96 de la loi du 30 décembre 1928, de l'article 5 de la loi du 17 septembre 1932, de l'article 1er de la loi du 1er octobre 1936 et de l'article 6 de la loi n° 652 du 26 juin 1942 ;

11° (Abrogé) ;

12° Les retraites mutuelles servies aux anciens combattants et victimes de la guerre dans le cadre des dispositions de l'article L222-2 du code de la mutualité ;

13° (Dispositions périmées) ;

14° La fraction des pensions temporaires d'orphelins qui correspond au montant des prestations familiales auxquelles aurait eu droit le parent décédé ;

14° bis Les pensions temporaires d'orphelin, à concurrence de l'allocation aux adultes handicapés, lorsqu'elles remplacent cette allocation en tout ou partie du fait de la loi ;

14° ter L'indemnité prévue par l'article L. 1121-11 du code de la santé publique ;

15° Les prestations, visées aux articles L. 325-1 et L. 325-2 du code rural dans le cadre de l'entraide entre agriculteurs.

Ces dispositions pourront être étendues par décret en conseil d'Etat aux départements d'outre-mer ;

16° (disjoint) ;

16° bis et 16 ter (Transférés sous l'article 81 ter) ;

16° quater (Périmé) ;

17° a. Les prestations de subsistance, d'équipement et de logement ainsi que l'indemnité forfaitaire d'entretien allouées, en application de l'article L. 104 du code du service national, au personnel accomplissant le service national actif dans le service de la coopération ou dans le service de l'aide technique ;

b.L'indemnité mensuelle et l'indemnité supplémentaire versées dans le cadre de l'accomplissement du volontariat civil en application de l'article L. 122-12 du code du service national ;

c. l'allocation et la prime versées dans le cadre du contrat de volontariat pour l'insertion conformément à l'article L. 130-3 du code du service national ;

d. l'indemnité versée dans le cadre d'un contrat de volontariat de solidarité internationale en application de l'article 7 de la loi n° 2005-159 du 23 février 2005 relative au contrat de volontariat de solidarité internationale ;

e. l'indemnité versée et l'avantage résultant de la contribution de l'association ou de la fondation d'utilité publique au financement de titres-repas dans le cadre d'un contrat de volontariat associatif en application des articles 9 et 11 de la loi n° 2006-586 du 23 mai 2006 relative au volontariat associatif et à l'engagement éducatif ;

f. l'avantage résultant pour le bénévole de la contribution de l'association au financement de chèques-repas en application de l'article 12 de la loi n° 2006-586 du 23 mai 2006 relative au volontariat associatif et à l'engagement éducatif ;

17° bis Le versement complémentaire de l'entreprise effectué à l'occasion de l'émission et de l'achat en bourse d'actions réservées aux salariés et mentionné aux articles L. 225-192 et L. 225-196 du code de commerce ;

17° ter Le versement complémentaire effectué par les sociétés coopératives ouvrières de production en application de l'article 40 de la loi n° 78-763 du 19 juillet 1978 portant statut de ces sociétés, à l'occasion de l'émission de parts sociales destinées exclusivement à leurs salariés ;

18° a) Les sommes versées par l'entreprise en application de plans d'épargne constitués conformément aux dispositions du titre III du livre III de la troisième partie du code du travail ;

b) Les sommes versées par le salarié pour alimenter un plan d'épargne pour la retraite collectif dans les conditions du dernier alinéa de l'article L. 3153-3 du code du travail ;

18° bis Dans la limite d'un montant égal à la moitié du plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale, les sommes reçues au titre de l'intéressement et affectées à la réalisation de plans d'épargne constitués conformément au titre III du livre III de la troisième partie du code du travail.

L'exonération s'applique sous réserve du dépôt de l'accord d'intéressement, dans les conditions prévues aux articles L. 3313-3 et L. 3314-4 du code du travail, auprès de l'autorité administrative compétente.

Les dispositions du premier alinéa bénéficient également, dans les mêmes conditions et limites aux dividendes des actions de travail attribuées aux salariés des sociétés anonymes à participation ouvrière régies par la loi du 26 avril 1917, à compter du 1er janvier 1991 ;

19° Dans la limite de 5, 04 € par titre, le complément de rémunération résultant de la contribution de l'employeur à l'acquisition par le salarié des titres-restaurant émis conformément aux dispositions du chapitre II du titre VI du livre II de la troisième partie du code du travail, lorsque cette contribution est comprise entre un minimum et un maximum fixés par arrêté du ministre chargé du budget. La limite d'exonération est relevée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédant celle de l'acquisition des titres-restaurant et arrondie, s'il y a lieu, au centime d'euro le plus proche.

Cette exonération est subordonnée à la condition que le salarié se conforme aux obligations qui sont mises à sa charge par le même chapitre II ;
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19° bis l'avantage résultant de la contribution de l'employeur à l'acquisition des chèques-vacances dans les conditions et limite prévues aux articles L. 411-4 et L. 411-5 du code du tourisme ;

19° ter a.L'avantage résultant de la prise en charge obligatoire par l'employeur du prix des titres d'abonnement souscrits par les salariés pour les déplacements effectués au moyen de transports publics de voyageurs ou de services publics de location de vélos entre leur résidence habituelle et leur lieu de travail, conformément à l'article L. 3261-2 du code du travail ;

b.L'avantage résultant de la prise en charge par l'employeur des frais de carburant ou des frais exposés pour l'alimentation de véhicules électriques engagés par les salariés dans les conditions prévues à l'article L. 3261-3 du code du travail et dans la limite de la somme de 200 € par an ;

20° Les attributions gratuites d'actions :

a. (Abrogé) ;

b. (Abrogé) ;

c. Des sociétés centrales d'assurances définies à l'article L. 322-12 du code des assurances, faites au personnel des entreprises nationales d'assurances en application des articles L. 322-13 et L. 322-22 du code précité ;

d. (disjoint) ;

21° (Abrogé) ;

22° Les indemnités de départ en retraite, prévues à l'article L. 1237-9 du code du travail dans la limite de 3 050 euros ;

23° L'indemnité compensatoire pour frais de transport attribuée aux magistrats, militaires, fonctionnaires et agents de la fonction publique de l'Etat, aux fonctionnaires et agents de la fonction publique hospitalière, aux fonctionnaires et agents des collectivités territoriales et de leurs établissements publics et aux agents de droit public de La Poste et de France Télécom en service dans les départements de la Haute-Corse et de la Corse-du-Sud ;

24° Les primes et indemnités attribuées par l'Etat aux agents publics et aux salariés à l'occasion du transfert hors de la région d'Ile-de-France du service, de l'établissement ou de l'entreprise où ils exercent leur activité ;

25° La valeur des actions de la société Air France que l'Etat cède gratuitement à ceux de ses salariés qui consentent une réduction de leurs salaires pendant une durée de trois ans, dans les conditions fixées par l'article 17 de la loi n° 94-679 du 8 août 1994 et pour la durée de leur carrière professionnelle dans les conditions fixées par l'article 51 de la loi n° 98-546 du 2 juillet 1998 portant diverses dispositions d'ordre économique et financier ;

26° L'indemnisation ou, le cas échéant, la valeur des actions attribuées à ce titre, prévue à l'article L. 225-270 du code de commerce ;

27° L'allocation forfaitaire complémentaire, les aides spécifiques au logement et les aides spécifiques en faveur des conjoints survivants servies en application de la loi n° 94-488 du 11 juin 1994 relative aux rapatriés anciens membres des formations supplétives et assimilés ou victimes de la captivité en Algérie ;

28° Lorsqu'elle est prise en charge par l'employeur, la part salariale du complément de cotisation d'assurance vieillesse, prévue à l'article L. 741-24 du code rural ;

29° Les vacations horaires, l'allocation de vétérance personnelle ou de reversion et la prestation de fidélisation et de reconnaissance servies aux sapeurs-pompiers volontaires ou à leurs ayants droit, en application du titre II de la loi n° 96-370 du 3 mai 1996 relative au développement du volontariat dans les corps de sapeurs-pompiers ;

30° Le pécule modulable d'incitation des militaires à une seconde carrière, versé en application du I de l'article 149 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

30° bis.L'indemnité de départ volontaire versée en application du I de l'article 150 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

31° Les avantages résultant des opérations définies au 1° du 11 de l'article 39, dans la limite globale de 1 525 euros par salarié, appréciée sur l'ensemble de la période couverte par l'accord mentionné au 2° du même article ;

31° bis L'avantage résultant pour le salarié de la remise gratuite par son employeur de matériels informatiques et de logiciels nécessaires à leur utilisation entièrement amortis et pouvant permettre l'accès à des services de communications électroniques et de communication au public en ligne, dans la limite d'un prix de revient global des matériels et logiciels reçus dans l'année de 2 000 ;

32° L'indemnité de cessation d'activité prévue au V de l'article 41 de la loi de financement de la sécurité sociale pour 1999 (n° 98-1194 du 23 décembre 1998) ;

33° L'indemnité de cessation anticipée d'activité versée en application d'une convention collective de branche, d'un accord professionnel ou interprofessionnel, d'un accord d'entreprise, du contrat de travail ou d'une disposition unilatérale de l'employeur aux marins exposés ou ayant été exposés à l'amiante admis au bénéfice d'une allocation de cessation anticipée d'activité visée au 9° de l'article L. 12 du code des pensions de retraite des marins français du commerce, de pêche ou de plaisance ;

33° bis Les indemnités versées, sous quelque forme que ce soit, aux victimes de l'amiante ou à leurs ayants droit par le Fonds d'indemnisation des victimes de l'amiante en application de l'article 53 de la loi de financement de la sécurité sociale pour 2001 (n° 2000-1257 du 23 décembre 2000) ou par décision de justice ;

34° abrogé ;

35° L'aide financière de l'Etat mentionnée à l'article L. 5141-2 du code du travail ;

36° Sur option des bénéficiaires, dans le cadre d'une déclaration des revenus personnelle ou de celle du foyer fiscal de rattachement, les salaires versés aux personnes âgées de vingt-cinq ans au plus au 1er janvier de l'année d'imposition, à l'exception des agents publics percevant une rémunération dans le cadre de leur formation, en rémunération d'activités exercées pendant leurs études, secondaires ou supérieures, ou exercées durant leurs congés scolaires ou universitaires, dans la limite de trois fois le montant mensuel du salaire minimum de croissance ;

37° L'aide financière mentionnée aux articles L. 7233-4 et L. 7233-5 du code du travail.

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art. 26 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881146", "@numtexte": "82-719", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-08-16" }, { "@id": "LEGIARTI000006664727", "@num": "27", "#text": "Décret n°82-719 du 16 août 1982 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881146", "@numtexte": "82-719", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-08-16" }, { "@id": "LEGIARTI000006664726", "@num": "27", "#text": "Décret n°82-719 du 16 août 1982 - art. 27 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881146", "@numtexte": "82-719", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-08-16" }, { "@id": "LEGIARTI000006664725", "@num": "27", "#text": "Décret n°82-719 du 16 août 1982 - art. 27 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881146", "@numtexte": "82-719", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-08-16" }, { "@id": "LEGIARTI000006664672", "@num": "3", "#text": "Décret n°82-719 du 16 août 1982 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881146", "@numtexte": "82-719", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-08-16" }, { "@id": "LEGIARTI000006664670", "@num": "3", "#text": "Décret n°82-719 du 16 août 1982 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881146", "@numtexte": "82-719", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-08-16" }, { "@id": "LEGIARTI000006664671", "@num": "3", "#text": "Décret n°82-719 du 16 août 1982 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881146", "@numtexte": "82-719", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-08-16" }, { "@id": "LEGIARTI000006664673", "@num": "4", "#text": "Décret n°82-719 du 16 août 1982 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881146", "@numtexte": "82-719", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-08-16" }, { "@id": "LEGIARTI000006664676", "@num": "5", "#text": "Décret n°82-719 du 16 août 1982 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881146", "@numtexte": "82-719", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-08-16" }, { "@id": "LEGIARTI000006664675", "@num": "5", "#text": "Décret n°82-719 du 16 août 1982 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881146", "@numtexte": "82-719", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-08-16" }, { "@id": "LEGIARTI000006664674", "@num": "5", "#text": "Décret n°82-719 du 16 août 1982 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881146", "@numtexte": "82-719", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-08-16" }, { "@id": "LEGIARTI000006664679", "@num": "6", "#text": "Décret n°82-719 du 16 août 1982 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881146", "@numtexte": "82-719", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-08-16" }, { "@id": "LEGIARTI000006664677", "@num": "6", "#text": "Décret n°82-719 du 16 août 1982 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881146", "@numtexte": "82-719", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-08-16" }, { "@id": "LEGIARTI000006664678", "@num": "6", "#text": "Décret n°82-719 du 16 août 1982 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881146", "@numtexte": "82-719", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-08-16" }, { "@id": "LEGIARTI000006664683", "@num": "7", "#text": "Décret n°82-719 du 16 août 1982 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881146", "@numtexte": "82-719", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-08-16" }, { "@id": "LEGIARTI000006664680", "@num": "7", "#text": "Décret n°82-719 du 16 août 1982 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881146", "@numtexte": "82-719", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-08-16" }, { "@id": "LEGIARTI000006664681", "@num": "7", "#text": "Décret n°82-719 du 16 août 1982 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881146", "@numtexte": "82-719", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-08-16" }, { "@id": "LEGIARTI000006664682", "@num": "7", "#text": "Décret n°82-719 du 16 août 1982 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881146", "@numtexte": "82-719", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-08-16" }, { "@id": "LEGIARTI000006664684", "@num": "7-1", "#text": "Décret n°82-719 du 16 août 1982 - art. 7-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881146", "@numtexte": "82-719", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-08-16" }, { "@id": "LEGIARTI000006664685", "@num": "8", "#text": "Décret n°82-719 du 16 août 1982 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881146", "@numtexte": "82-719", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-08-16" }, { "@id": "LEGIARTI000006664687", "@num": "9", "#text": "Décret n°82-719 du 16 août 1982 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881146", "@numtexte": "82-719", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-08-16" }, { "@id": "LEGIARTI000006664686", "@num": "9", "#text": "Décret n°82-719 du 16 août 1982 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881146", "@numtexte": "82-719", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-08-16" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317352", "@num": "31", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 31 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFARTI000001681588", "@num": "31", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 31, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000687676", "#text": "Loi n°87-1061 du 30 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFARTI000002277109", "@num": "34", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 34, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n°88-1149 du 23 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFARTI000001103236", "@num": "21", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 21, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGITEXT000006081848", "#text": "Décret n°93-628 du 27 mars 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000179218", "@nortexte": "TOUR9304525D", "@numtexte": "93-628", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "JORFTEXT000000333334", "#text": "du 29 avril 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000333334", "@typelien": "MODIFIE", "@naturetexte": "PROJET", "@datesignatexte": "1982-04-29" }, { "@id": "JORFTEXT000000396359", "#text": "LOI99-584", "@sens": "cible", "@cidtexte": "JORFTEXT000000396359", "@nortexte": "EQUX9800104L", "@numtexte": "99-584", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-07-12" }, { "@id": "JORFTEXT000000592233", "#text": "LOI2001-1275", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000581002", "#text": "LOI2001-1276", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000781906", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000613810", "#text": "LOI2004-391", "@sens": "cible", "@cidtexte": "JORFTEXT000000613810", "@nortexte": "SOCX0300159L", "@numtexte": "2004-391", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-05-04" }, { "@id": "LEGIARTI000006236917", "@num": "5", "#text": "Ordonnance n°2004-1391 du 20 décembre 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000419170", "@nortexte": "EQUX0400134R", "@numtexte": "2004-1391", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-12-20" }, { "@id": "JORFTEXT000000419170", "#text": "Ordonnance2004-1391", "@sens": "cible", "@cidtexte": "JORFTEXT000000419170", "@nortexte": "EQUX0400134R", "@numtexte": "2004-1391", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-12-20" }, { "@id": "LEGIARTI000006255446", "@num": "6", "#text": "Décret n°2006-1229 du 6 octobre 2006 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000241109", "@nortexte": "TOUZ0601736D", "@numtexte": "2006-1229", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-10-06" }, { "@id": "JORFARTI000030401009", "#text": "RAPPORT du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030401008", "@nortexte": "MAEC1427407P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "KALIARTI000042085992", "@num": "1er", "#text": "Actualisation de la convention collective - art. 1er (VE)", "@sens": "cible", "@cidtexte": "KALITEXT000042085988", "@nortexte": "ASET2050291M", "@numtexte": "83", "@typelien": "CITATION", "@naturetexte": "Avenant", "@datesignatexte": "2019-12-02" }, { "@id": "LEGIARTI000006295309", "@num": "140 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308820", "@num": "225", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 225 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308915", "@num": "231 bis K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308915", "@num": "231 bis K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308917", "@num": "231 bis K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308916", "@num": "231 bis K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308918", "@num": "231 bis K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis K (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308922", "@num": "235 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308950", "@num": "235 ter E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307823", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307830", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307834", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307833", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307831", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307824", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307840", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307837", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307848", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307832", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307828", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307829", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307846", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307835", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307841", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307847", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307821", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307826", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307844", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307843", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307836", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307825", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307827", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307839", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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JO DU 07-05-1982 P1292" }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000419170": { "SM": { "CONTENU": "Application de l'article 38 de la Constitution et de la loi n° 2003-591 du 2 juillet 2003 habilitant le Gouvernement à simplifier le droit, notamment ses articles 33, 35 et 36. Modification du décret n° 55-961 du 15 juillet 1955 relatif à l'exploitation des entreprises de remise et de tourisme : abrogation des articles 1 et 2 ; modification des articles 3 et 4. Modification de la loi n° 65-997 du 29 novembre 1965 portant loi de finances pour 1966 : abrogation de l'article 58. Modification de la loi n° 66-965 du 26 décembre 1966 relative à la constatation et à la répression des infractions en matière de publicité et de prix des hôtels et restaurants : abrogation des articles 1 et 2. Modification de la loi n° 85-30 du 9 janvier 1985 relative au développement et à la protection de la montagne : abrogation des articles 42, 43, 45 à 48, 50, 52-II et III, 53, 54 et 84. Modification de la loi n° 86-2 du 3 janvier 1986 relative à l'aménagement, la protection et la mise en valeur du littoral : modification des articles 19, 22 et 28. Modification de la loi n° 88-13 du 5 janvier 1988 d'amélioration de la décentralisation : abrogation de l'article 57. Modification de la loi de finances pour 1991 n° 90-1168 du 29 décembre 1990 : abrogation de l'article 50. Modification de la loi n° 2004- 809 du 13 août 2004 relative aux libertés et responsabilités locales : abrogation de l'article 6. Abrogation de la loi n° 64-645 du 1er juillet 1964 modifiant les rapports entre bailleurs et locataires des immeubles affectés à l'hôtellerie. Abrogation de l'ordonnance n° 82-283 du 26 mars 1982 modifiée portant création des chèques-vacances. Abrogation de la loi n° 87-10 du 3 janvier 1987 relative à l'organisation régionale du tourisme. Abrogation de la loi n° 92-645 du 13 juillet 1992 fixant les conditions d'exercice des activités relatives à l'organisation et à la vente de voyages ou de séjours. Abrogation de la loi n° 92-1341 du 23 décembre 1992 portant répartition des compétences dans le domaine du tourisme. Entrée en vigueur : 01-01-2005. Ordonnance ratifiée par l'article 1 de la loi n° 2006-437 du 14 avril 2006." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006521977", "@num": "1", "#text": "Décret n°55-961 du 15 juillet 1955 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000876667", "@numtexte": "55-961", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-07-15" }, { "@id": "LEGIARTI000006521978", "@num": "2", "#text": "Décret n°55-961 du 15 juillet 1955 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000876667", "@numtexte": "55-961", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-07-15" }, { "@id": "LEGIARTI000006271298", "@num": "3", "#text": "Décret n°55-961 du 15 juillet 1955 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000876667", "@numtexte": "55-961", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-07-15" }, { "@id": "LEGIARTI000006521980", "@num": "4", "#text": "Décret n°55-961 du 15 juillet 1955 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000876667", "@numtexte": "55-961", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-07-15" }, { "@id": "JORFTEXT000000876667", "#text": "Décret n°55-961 du 15 juillet 1955", "@sens": "source", "@cidtexte": "JORFTEXT000000876667", "@numtexte": "55-961", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1955-07-15" }, { "@id": "JORFTEXT000000571356", "#text": "Constitution du 4 octobre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000571356", "@typelien": "APPLICATION", "@naturetexte": "CONSTITUTION", "@datesignatexte": "1958-10-04" }, { "@id": "JORFTEXT000000684956", "#text": "Loi n°64-645 du 1 juillet 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000684956", "@numtexte": "64-645", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1964-07-01" }, { "@id": "JORFTEXT000000691977", "#text": "Loi n°65-997 du 29 novembre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000691977", "@numtexte": "65-997", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-11-29" }, { "@id": "JORFTEXT000000880578", "#text": "Loi n°66-965 du 26 décembre 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000880578", "@numtexte": "66-965", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-12-26" }, { "@id": "JORFTEXT000000339347", "#text": "Loi n°79-553 du 5 juillet 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000339347", "@numtexte": "79-553", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1979-07-05" }, { "@id": "JORFTEXT000000339926", "#text": "Ordonnance n°82-283 du 26 mars 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "JORFTEXT000000317293", "#text": "LOI n° 85-30 du 9 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000317293", "@numtexte": "85-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-01-09" }, { "@id": "JORFTEXT000000317531", "#text": "LOI n° 86-2 du 3 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317531", "@numtexte": "86-2", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-01-03" }, { "@id": "JORFTEXT000000317542", "#text": "Loi n°87-10 du 3 janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317542", "@numtexte": "87-10", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1987-01-03" }, { "@id": "LEGIARTI000006275105", "@num": "6", "#text": "Loi n°87-10 du 3 janvier 1987 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317542", "@numtexte": "87-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-01-03" }, { "@id": "JORFTEXT000000875418", "#text": "Loi n°88-13 du 5 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000875418", "@nortexte": "INTX8700039L", "@numtexte": "88-13", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-01-05" }, { "@id": "JORFTEXT000000717191", "#text": "Loi n° 90-1168 du 29 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000527137", "#text": "Loi n° 92-645 du 13 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000527137", "@nortexte": "TOUX9100006L", "@numtexte": "92-645", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-13" }, { "@id": "JORFTEXT000000361723", "#text": "Loi n°92-1341 du 23 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000361723", "@nortexte": "TOUX9210573L", "@numtexte": "92-1341", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-23" }, { "@id": "JORFTEXT000000422094", "#text": "LOI n° 2003-591 du 2 juillet 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "JORFTEXT000000804607", "#text": "Loi n° 2004-809 du 13 août 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006236917", "@num": "5", "#text": "Ordonnance n°2004-1391 du 20 décembre 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000419170", "@nortexte": "EQUX0400134R", "@numtexte": "2004-1391", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-12-20" }, { "@id": "JORFTEXT000000422900", "#text": "LOI2006-437", "@sens": "cible", "@cidtexte": "JORFTEXT000000422900", "@nortexte": "EQUX0500012L", "@numtexte": "2006-437", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-04-14" }, { "@id": "LEGIARTI000006250680", "@num": "1", "#text": "Loi n°2006-437 du 14 avril 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000422900", "@nortexte": "EQUX0500012L", "@numtexte": "2006-437", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-04-14" }, { "@id": "LEGIARTI000006311832", "@num": "1582", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1582 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303244", "@num": "199 decies EA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 decies EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307846", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311012", "@num": "902", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 902 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814841", "@num": "L145-10", "#text": "Code de l'urbanisme - art. L145-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812489", "@num": "L111-1", "#text": "Code du tourisme. - art. L111-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812490", "@num": "L111-2", "#text": "Code du tourisme. - art. L111-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812491", "@num": "L121-1", "#text": "Code du tourisme. - art. L121-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812561", "@num": "L131-1", "#text": "Code du tourisme. - art. L131-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812575", "@num": "L131-10", "#text": "Code du tourisme. - art. L131-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812567", "@num": "L131-2", "#text": "Code du tourisme. - art. L131-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812568", "@num": "L131-3", "#text": "Code du tourisme. - art. L131-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812569", "@num": "L131-4", "#text": "Code du tourisme. - art. L131-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812570", "@num": "L131-5", "#text": "Code du tourisme. - art. L131-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812571", "@num": "L131-6", "#text": "Code du tourisme. - art. L131-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812572", "@num": "L131-7", "#text": "Code du tourisme. - art. L131-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812573", "@num": "L131-8", "#text": "Code du tourisme. - art. L131-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812574", "@num": "L131-9", "#text": "Code du tourisme. - art. L131-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812576", "@num": "L132-1", "#text": "Code du tourisme. - art. L132-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027573632", "@num": "L132-1", "#text": "Code du tourisme. - art. L132-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038892257", "@num": "L132-1", "#text": "Code du tourisme. - art. L132-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812577", "@num": "L132-2", "#text": "Code du tourisme. - art. L132-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027573629", "@num": "L132-2", "#text": "Code du tourisme. - art. L132-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812578", "@num": "L132-3", "#text": "Code du tourisme. - art. L132-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812579", "@num": "L132-4", "#text": "Code du tourisme. - art. L132-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027573626", "@num": "L132-4", "#text": "Code du tourisme. - art. L132-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812580", "@num": "L132-5", "#text": "Code du tourisme. - art. L132-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812581", "@num": "L132-6", "#text": "Code du tourisme. - art. L132-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027573623", "@num": "L132-6", "#text": "Code du tourisme. - art. L132-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812582", "@num": "L133-1", "#text": "Code du tourisme. - art. L133-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031020459", "@num": "L133-1", "#text": "Code du tourisme. - art. L133-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812592", "@num": "L133-10", "#text": "Code du tourisme. - art. L133-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030404465", "@num": "L133-10", "#text": "Code du tourisme. - art. L133-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812594", "@num": "L133-11", "#text": "Code du tourisme. - art. L133-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812596", "@num": "L133-12", "#text": "Code du tourisme. - art. L133-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812597", "@num": "L133-12", "#text": "Code du tourisme. - art. L133-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812598", "@num": "L133-13", "#text": "Code du tourisme. - art. L133-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812600", "@num": "L133-14", "#text": "Code du tourisme. - art. L133-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812601", "@num": "L133-14", "#text": "Code du tourisme. - art. L133-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025576868", "@num": "L133-14", "#text": "Code du tourisme. - art. L133-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812603", "@num": "L133-15", "#text": "Code du tourisme. - art. L133-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812602", "@num": "L133-15", "#text": "Code du tourisme. - art. L133-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041410543", "@num": "L133-15", "#text": "Code du tourisme. - art. L133-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812605", "@num": "L133-16", "#text": "Code du tourisme. - art. L133-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812604", "@num": "L133-16", "#text": "Code du tourisme. - art. L133-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812606", "@num": "L133-17", "#text": "Code du tourisme. - art. L133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812607", "@num": "L133-17", "#text": "Code du tourisme. - art. L133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812609", "@num": "L133-18", "#text": "Code du tourisme. - art. L133-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812610", "@num": "L133-18", "#text": "Code du tourisme. - art. L133-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812612", "@num": "L133-19", "#text": "Code du tourisme. - art. L133-19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812611", "@num": "L133-19", "#text": "Code du tourisme. - art. L133-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038922850", "@num": "L133-19", "#text": "Code du tourisme. - art. L133-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812584", "@num": "L133-2", "#text": "Code du tourisme. - art. 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L361-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813329", "@num": "L361-2", "#text": "Code du tourisme. - art. L361-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813330", "@num": "L361-3", "#text": "Code du tourisme. - art. L361-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031219230", "@num": "L361-3", "#text": "Code du tourisme. - art. L361-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813331", "@num": "L362-1", "#text": "Code du tourisme. - art. 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L363-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813340", "@num": "L363-2", "#text": "Code du tourisme. - art. L363-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813341", "@num": "L363-3", "#text": "Code du tourisme. - art. L363-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813504", "@num": "L411-1", "#text": "Code du tourisme. - art. L411-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813518", "@num": "L411-10", "#text": "Code du tourisme. - art. L411-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030404562", "@num": "L411-10", "#text": "Code du tourisme. - art. L411-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075122", "@num": "L411-10", "#text": "Code du tourisme. - art. L411-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813519", "@num": "L411-11", "#text": "Code du tourisme. - art. L411-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813520", "@num": "L411-12", "#text": "Code du tourisme. - art. L411-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030404557", "@num": "L411-12", "#text": "Code du tourisme. - art. L411-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813521", "@num": "L411-13", "#text": "Code du tourisme. - art. L411-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813522", "@num": "L411-13", "#text": "Code du tourisme. - art. L411-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813523", "@num": "L411-14", "#text": "Code du tourisme. - art. L411-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813524", "@num": "L411-14", "#text": "Code du tourisme. - art. L411-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813525", "@num": "L411-15", "#text": "Code du tourisme. - art. L411-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813526", "@num": "L411-15", "#text": "Code du tourisme. - art. L411-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813530", "@num": "L411-16", "#text": "Code du tourisme. - art. L411-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813531", "@num": "L411-17", "#text": "Code du tourisme. - art. L411-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813532", "@num": "L411-18", "#text": "Code du tourisme. - art. L411-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030404547", "@num": "L411-18", "#text": "Code du tourisme. - art. L411-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813533", "@num": "L411-19", "#text": "Code du tourisme. - art. L411-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813505", "@num": "L411-2", "#text": "Code du tourisme. - art. L411-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030404503", "@num": "L411-2", "#text": "Code du tourisme. - art. L411-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813534", "@num": "L411-20", "#text": "Code du tourisme. - art. L411-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030404538", "@num": "L411-20", "#text": "Code du tourisme. - art. L411-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813535", "@num": "L411-21", "#text": "Code du tourisme. - art. L411-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030404532", "@num": "L411-21", "#text": "Code du tourisme. - art. L411-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813506", "@num": "L411-3", "#text": "Code du tourisme. - art. L411-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813507", "@num": "L411-3", "#text": "Code du tourisme. - art. L411-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813508", "@num": "L411-4", "#text": "Code du tourisme. - art. L411-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813509", "@num": "L411-4", "#text": "Code du tourisme. - art. L411-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813510", "@num": "L411-5", "#text": "Code du tourisme. - art. L411-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030404495", "@num": "L411-5", "#text": "Code du tourisme. - art. L411-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813511", "@num": "L411-6", "#text": "Code du tourisme. - art. L411-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813515", "@num": "L411-7", "#text": "Code du tourisme. - art. L411-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813516", "@num": "L411-8", "#text": "Code du tourisme. - art. L411-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813517", "@num": "L411-9", "#text": "Code du tourisme. - art. L411-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813537", "@num": "L412-1", "#text": "Code du tourisme. - art. L412-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813536", "@num": "L412-1", "#text": "Code du tourisme. - art. L412-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813541", "@num": "L412-2", "#text": "Code du tourisme. - art. L412-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813628", "@num": "L421-1", "#text": "Code du tourisme. - art. L421-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813629", "@num": "L421-2", "#text": "Code du tourisme. - art. L421-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813630", "@num": "L421-3", "#text": "Code du tourisme. - art. L421-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813631", "@num": "L421-3", "#text": "Code du tourisme. - art. L421-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813632", "@num": "L421-3-1", "#text": "Code du tourisme. - art. L421-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813636", "@num": "L421-4", "#text": "Code du tourisme. - art. L421-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813637", "@num": "L422-1", "#text": "Code du tourisme. - art. L422-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813638", "@num": "L422-1", "#text": "Code du tourisme. - art. L422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813652", "@num": "L422-10", "#text": "Code du tourisme. - art. L422-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813653", "@num": "L422-10", "#text": "Code du tourisme. - art. L422-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813658", "@num": "L422-11", "#text": "Code du tourisme. - art. L422-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813659", "@num": "L422-12", "#text": "Code du tourisme. - art. L422-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813660", "@num": "L422-12", "#text": "Code du tourisme. - art. L422-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813660", "@num": "L422-12", "#text": "Code du tourisme. - art. L422-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813661", "@num": "L422-13", "#text": "Code du tourisme. - art. L422-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813662", "@num": "L422-13", "#text": "Code du tourisme. - art. L422-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030060449", "@num": "L422-13", "#text": "Code du tourisme. - art. L422-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027573615", "@num": "L422-14", "#text": "Code du tourisme. - art. L422-14 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813663", "@num": "L422-14", "#text": "Code du tourisme. - art. L422-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736936", "@num": "L422-14", "#text": "Code du tourisme. - art. L422-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813664", "@num": "L422-15", "#text": "Code du tourisme. - art. L422-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027573607", "@num": "L422-15", "#text": "Code du tourisme. - art. L422-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813639", "@num": "L422-2", "#text": "Code du tourisme. - art. L422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813641", "@num": "L422-3", "#text": "Code du tourisme. - art. L422-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813640", "@num": "L422-3", "#text": "Code du tourisme. - art. L422-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813642", "@num": "L422-3", "#text": "Code du tourisme. - art. L422-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813643", "@num": "L422-4", "#text": "Code du tourisme. - art. L422-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813644", "@num": "L422-5", "#text": "Code du tourisme. - art. L422-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813645", "@num": "L422-6", "#text": "Code du tourisme. - art. L422-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813646", "@num": "L422-6", "#text": "Code du tourisme. - art. L422-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813647", "@num": "L422-7", "#text": "Code du tourisme. - art. L422-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813648", "@num": "L422-8", "#text": "Code du tourisme. - art. L422-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813649", "@num": "L422-8", "#text": "Code du tourisme. - art. 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\n
Le Président de la République,
Sur le rapport du Premier ministre, du ministre de l'équipement, des transports, de l'aménagement du territoire, du tourisme et de la mer et du ministre délégué au tourisme,
Vu la Constitution, notamment son article 38 ;
Vu le code général des collectivités territoriales ;
Vu le code de l'urbanisme ;
Vu la loi n° 2003-591 du 2 juillet 2003 habilitant le Gouvernement à simplifier le droit, notamment ses articles 33, 35 et 36 ;
Vu l'avis de la Commission supérieure de codification du 11 décembre 2003 ;
Vu la saisine du conseil général de Mayotte en date du 9 juillet 2004 ;
Le Conseil d'Etat entendu ;
Le conseil des ministres entendu,
Ordonne :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 20 décembre 2004.

Jacques Chirac

Par le Président de la République :

Le Premier ministre,

Jean-Pierre Raffarin

Le ministre de l'équipement, des transports,

de l'aménagement du territoire,

du tourisme et de la mer,

Gilles de Robien

Le ministre de l'intérieur,

de la sécurité intérieure

et des libertés locales,

Dominique de Villepin

Le garde des sceaux, ministre de la justice,

Dominique Perben

La ministre de l'outre-mer,

Brigitte Girardin

Le ministre délégué au tourisme,

Léon Bertrand

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000339926", "cible": true, "cidtexte": "LEGITEXT000006074073", "id": "LEGIARTI000006813510", "typelien": "CONCORDANCE" }, { "texte_version_id": "JORFTEXT000000419170", "cible": true, "cidtexte": "LEGITEXT000006074073", "id": "LEGIARTI000006813510", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006813510", "liens_entrants": true }

Article L411-5 AUTONOME MODIFIE, en vigueur du 01/01/2005 au 28/03/2015 (Code du tourisme)