{ "article": { "LEGIARTI000006927859": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "10", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1992-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006927859", "URL": "article/LEGI/ARTI/00/00/06/92/78/LEGIARTI000006927859.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHDNXXXXXX010AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 570", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000725511", "#text": "Décret 92-1431 1992-12-30", "@sens": "source", "@cidtexte": "JORFTEXT000000725511", "@nortexte": "BUDF9200035D", "@numtexte": "92-1431", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006310087", "@num": "570", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 570 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000726542", "@nor": "BUDF9200038D", "@num": "93-309", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 93-309 du 9 mars 1993 pris pour l'application du décret n° 92-1431 du 30 décembre 1992 et relatif aux attributions de la direction générale des douanes et droits indirects et de la direction générale des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000726542", "@c_titre_court": "Décret n°93-309 du 9 mars 1993" }, { "@fin": "2999-01-01", "#text": "Décret n°93-309 du 9 mars 1993 pris pour l'application du décret n° 92-1431 du 30 décembre 1992 et relatif aux attributions de la direction générale des douanes et droits indirects et de la direction générale des impôts", "@debut": "1992-01-01", "@id_txt": "LEGITEXT000006081353", "@c_titre_court": "Décret n°93-309 du 9 mars 1993" } ], "@date_publi": "1993-03-11", "@date_signature": "1993-03-09" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006927859", "@fin": "2999-01-01", "@num": "10", "@etat": "VIGUEUR", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001578509", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. La direction générale des douanes et droits indirects exerce les compétences prévues à l'article 570 du code général des impôts.
" } }, "LEGIARTI000006310087": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "570", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310087", "URL": "article/LEGI/ARTI/00/00/06/31/00/LEGIARTI000006310087.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0570AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1976-09-21", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000048725388", "@num": "2", "#text": "Décret n°63-1104 du 30 octobre 1963 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508912", "@numtexte": "63-1104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-30" }, { "@id": "JORFTEXT000000886458", "#text": "LOI 78-1239 1978-12-29 ART. 25 II FINANCES POUR 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000726542", "#text": "Décret 93-309 1993-03-09 art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927859", "@num": "10", "#text": "Décret n°93-309 du 9 mars 1993 - art. 10 (V) JORF 11 mars 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000021671724", "@num": "1", "#text": "Décret n°2006-156 du 13 février 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000788634", "@nortexte": "BUDD0570029D", "@numtexte": "2006-156", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-13" }, { "@id": "LEGIARTI000021671729", "@num": "2", "#text": "Décret n°2006-156 du 13 février 2006 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000788634", "@nortexte": "BUDD0570029D", "@numtexte": "2006-156", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-13" }, { "#text": "CGI 568", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 282", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "#text": "Décision du Conseil Constitutionnel 92-172L 1992-12-29", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Décret 92-1431 1993-12-30 art. 1 à 6 JORF 31 décembre 1992", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000048721886", "@num": "38", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 38 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048712058", "@num": "1", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000037950586", "@num": "L137-27", "#text": "Code de la sécurité sociale. - art. L137-27 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365567", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873285", "@num": "565", "#text": "Code général des impôts, CGI. - art. 565 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834554", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310094", "@num": "571", "#text": "Code général des impôts, CGI. - art. 571 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295647", "@num": "278", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 278 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294702", "@num": "281", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 281 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597658", "@num": "283", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 283 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668567", "@num": "111 H ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702507", "@num": "350 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300610", "@num": "56 AC", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modifications directes incorporées dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179687", "@fin": "1998-04-22", "#text": "I : Régime économique.", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162602", "@fin": "1998-04-22", "#text": "Section I : Tabacs", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147054", "@fin": "1998-04-22", "#text": "Chapitre IV : Monopoles", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048391012", "@fin": "1979-07-01", "@num": "570", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310083", "@fin": "1983-01-01", "@num": "570", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310084", "@fin": "1985-12-31", "@num": "570", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310085", "@fin": "1987-03-01", "@num": "570", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310086", "@fin": "1993-01-01", "@num": "570", "@etat": "MODIFIE", "@debut": "1987-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310087", "@fin": "1994-09-02", "@num": "570", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310088", "@fin": "2000-03-31", "@num": "570", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310089", "@fin": "2001-03-31", "@num": "570", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310090", "@fin": "2005-12-31", "@num": "570", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310091", "@fin": "2010-05-01", "@num": "570", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201675", "@fin": "2014-01-01", "@num": "570", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448882", "@fin": "2017-12-30", "@num": "570", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469129", "@fin": "2018-01-01", "@num": "570", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000036364802", "@fin": "2025-07-01", "@num": "570", "@etat": "ABROGE_DIFF", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Selon les modalités fixées par voie réglementaire, tout fournisseur est soumis aux obligations suivantes :
\n
1° Livrer des tabacs aux seuls débitants désignés à l'article 568;
\n
2° Conserver la propriété des tabacs depuis leur entrée ou leur fabrication en France jusqu'à leur vente au détail après consignation chez le débitant;
\n
3° Consentir à chaque débitant une remise dont le taux est fixé par arrêté (1). Cette remise comprend l'ensemble des avantages directs ou indirects qui lui sont alloués ;
\n
4° Consentir à chaque débitant les crédits dans des conditions fixées par décret en Conseil d'Etat (2) ;
\n
5° Livrer les tabacs commandés par tout débitant quelle que soit la localisation géographique du débit;
\n
6° Utiliser pour chaque livraison à un débitant un document revêtu de la marque du monopole de vente au détail, conforme au modèle fixé par l'administration, et fournir périodiquement à celle-ci des relevés récapitulatifs des livraisons;
\n
7° Présenter à l'administration pour obtenir la mainlevée des tabacs importés, soit un titre de mouvement à destination d'un entrepôt, soit le document mentionné au 6° en cas d'expédition à un débitant;
\n
8° Lorsque les tabacs transitent par des entrepôts autres que douaniers :
\n
- soumettre ces entrepôts au contrôle de l'administration ;
\n
- y tenir une comptabilité-matières qui doit être représentée à toute réquisition de l'administration;
\n
- faire circuler les tabacs jusqu'au dernier entrepôt sous le couvert d'un titre de mouvement.
\n
Toute infraction aux obligations qui précèdent peut entraîner le retrait de l'agrément, sans préjudice des dispositions contentieuses prévues en matière de contributions indirectes.
\n
\n
(1) Taux fixé à 8 % par arrêté du 21 septembre 1976 (JO du 9 octobre).
\n
(2) Annexe II, art. 282.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006310087", "cible": false, "cidtexte": "JORFTEXT000000726542", "id": "LEGIARTI000006927859", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000725511": { "SM": { "CONTENU": "APPLICATION DE L'ART. 37 DE LA CONSTITUTION ET DE L'ART. 21 (AVANT-DERNIER ALINEA) DU DECRET 63766 DU 30-07-1963.
A PARTIR DU 01-01-1993,LES COMPETENCES DE LA DIRECTION GENERALE DES IMPOTS EN MATIERE D'ASSIETTE,DE CONTROLE,DE RECOUVREMENT ET DE CONTENTIEUX DES CONTRIBUTIONS INDIRECTES,DES DROITS,TAXES,REDEVANCES ET IMPOSITIONS OBEISSANT AUX MEMES REGLES ET DU DROIT DE GARANTIE SONT TRANSFEREES A LA DIRECTION GENERALE DES DOUANES ET DROITS INDIRECTS.
SONT EGALEMENT TRANSFEREES A CETTE DIRECTION LES COMPETENCES EXERCEES PAR LA DIRECTION GENERALE DES IMPOTS EN MATIERE DE REGLEMENTATIONS ECONOMIQUES ET ADMINISTRATIVES DANS LE DOMAINE DE LA VITICULTURE,DES SUCRES ET DE L'ISOGLUCOSE,DES CEREALES,DES OLEAGINEUX ET PRODUITS DERIVES,DES TABACS ET ALLUMETTES,DES ALCOOLS ET DEBITS DE BOISSONS.
LA DIRECTION GENERALE DES DOUANES ET DROITS INDIRECTS SE SUBSTITUE A LA DIRECTION GENERALE DES IMPOTS DANS LES AFFAIRES CONTENTIEUSES EN COURS A LA DATE DU 31-12-1992 AINSI QUE DANS SES DROITS DE RECOURS.
PAR DEROGATION A L'AL. 1 DE L'ART. 1,LES AGENTS DES IMPOTS SONT SEULS COMPETENTS POUR L'APPLICATION DES DISPOSITIONS DE L'ART. 290-QUATER DU CODE GENERAL DES IMPOTS ET DU 2EMEMENT DU II DE L'ART. 298-BIS DU MEME CODE.
ILS RESTENT EGALEMENT COMPETENTS POUR L'APPLICATION DES DISPOSITIONS DU III DE L'ART. 298-BIS DU MEME CODE.
POUR CE QUI CONCERNE LA MISE EN OEUVRE DU III DE L'ART. 298-BIS DU CODE PRECITE,LA COMPETENCE DE LA DIRECTION GENERALE DES DOUANES ET DROITS INDIRECTS S'APPLIQUE A LA CONSTATATION ET A LA POURSUITE DES INFRACTIONS EN MATIERE DE DOCUMENT D'ACCOMPAGNEMENT DES ANIMAUX VIVANTS DE BOUCHERIE ET DE CHARCUTERIE DANS LES CONDITIONS DEFINIES A L'ART. R*213-3 DU LIVRE DES PROCEDURES FISCALES.
PAR DEROGATION A L'AL. 1 DE L'ART. 1 ET A L'ART. 2,LA DIRECTION GENERALE DES IMPOTS RESTE COMPETENTE POUR RECOUVRER LES CREANCES DE TOUTE NATURE POUR LESQUELLES LES COMPTABLES DES IMPOTS DISPOSENT D'UN TITRE EXECUTOIRE AU 31-12-1992 AINSI QUE POUR EXERCER LES ACTIONS ET SUIVRE LES PROCEDURES LIEES AU RECOUVREMENT DE CES CREANCES.
DANS LES MATIERES TRANSFEREES,LE DROIT DE COMMUNICATION VISE A L'AL. 1 DE L'ART. L81 DU LIVRE DES PROCEDURES FISCALES PEUT ETRE EXERCE PAR LA DIRECTION GENERALE DES DOUANES ET DROITS INDIRECTS DANS LES CONDITIONS DEFINIES AUX ART. L82-C,L83,L84,A L'AL. 1 DE L'ART. L85,AUX ART. L85- A,L90,L92,L95,L101,R*81-1,R*81-3,R*81-4,R*101-1 ET A-85-1 ISSU DE L'ART. 5 DU DECRET DU 05-08-1920,DU LIVRE SUSMENTIONNE." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE A DATER DU 18-08-1993: ART. 1 A 6 CODIFIES DANS LE LIVRE DES PROCEDURES FISCALES (1ERE ET 2EME PARTIE) ; art. 6 (art. R. *81-3)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000571356", "#text": "Constitution du 4 octobre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000571356", "@typelien": "APPLICATION", "@naturetexte": "CONSTITUTION", "@datesignatexte": "1958-10-04" }, { "@id": "JORFTEXT000000676383", "#text": "Décret n°63-766 du 30 juillet 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "JORFTEXT000000541388", "#text": "LOI n° 92-677 du 17 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006535296", "@num": "3", "#text": "Décret n°92-1431 du 30 décembre 1992 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000725511", "@nortexte": "BUDF9200035D", "@numtexte": "92-1431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006535299", "@num": "5", "#text": "Décret n°92-1431 du 30 décembre 1992 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000725511", "@nortexte": "BUDF9200035D", "@numtexte": "92-1431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000542615", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000542615", "@nortexte": "BUDD9250022A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006924980", "@num": "1", "#text": "Arrêté du 31 décembre 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542615", "@nortexte": "BUDD9250022A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006925007", "@num": "20", "#text": "Arrêté du 4 janvier 1993 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177829", "@nortexte": "BUDF9200064A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-04" }, { "@id": "LEGITEXT000006080771", "#text": "Décret n°93-10 du 4 janvier 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000727314", "@nortexte": "BUDF9200061D", "@numtexte": "93-10", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-04" }, { "@id": "LEGIARTI000006924970", "@num": "4", "#text": "Décret n°93-10 du 4 janvier 1993 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000727314", "@nortexte": "BUDF9200061D", "@numtexte": "93-10", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-04" }, { "@id": "LEGIARTI000006924970", "@num": "4", "#text": "Décret n°93-10 du 4 janvier 1993 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000727314", "@nortexte": "BUDF9200061D", "@numtexte": "93-10", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000360870", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000360870", "@nortexte": "BUDD9330000A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-05" }, { "@id": "JORFTEXT000000528668", "#text": "DECRET93-266", "@sens": "cible", "@cidtexte": "JORFTEXT000000528668", "@nortexte": "BUDF9300043D", "@numtexte": "93-266", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "JORFTEXT000000347286", "#text": "DECRET93-267", "@sens": "cible", "@cidtexte": "JORFTEXT000000347286", "@nortexte": "BUDF9300047D", "@numtexte": "93-267", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006927474", "@num": "26", "#text": "Décret n°93-264 du 26 février 1993 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528667", "@nortexte": "BUDF9300057D", "@numtexte": "93-264", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006927489", "@num": "15", "#text": "Décret n°93-265 du 26 février 1993 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006927492", "@num": "3", "#text": "Décret n°93-266 du 26 février 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528668", "@nortexte": "BUDF9300043D", "@numtexte": "93-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006927495", "@num": "3", "#text": "Décret n°93-267 du 26 février 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000347286", "@nortexte": "BUDF9300047D", "@numtexte": "93-267", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "JORFTEXT000000726542", "#text": "DECRET93-309", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "JORFTEXT000000362539", "#text": "DECRET93-310", "@sens": "cible", "@cidtexte": "JORFTEXT000000362539", "@nortexte": "BUDF9200055D", "@numtexte": "93-310", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "JORFTEXT000000178570", "#text": "DECRET93-311", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGITEXT000006081353", "#text": "Décret n°93-309 du 9 mars 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927850", "@num": "1", "#text": "Décret n°93-309 du 9 mars 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927859", "@num": "10", "#text": "Décret n°93-309 du 9 mars 1993 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927860", "@num": "11", "#text": "Décret n°93-309 du 9 mars 1993 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927861", "@num": "12", "#text": "Décret n°93-309 du 9 mars 1993 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927862", "@num": "13", "#text": "Décret n°93-309 du 9 mars 1993 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927863", "@num": "14", "#text": "Décret n°93-309 du 9 mars 1993 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927864", "@num": "15", "#text": "Décret n°93-309 du 9 mars 1993 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927865", "@num": "16", "#text": "Décret n°93-309 du 9 mars 1993 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927866", "@num": "17", "#text": "Décret n°93-309 du 9 mars 1993 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927867", "@num": "18", "#text": "Décret n°93-309 du 9 mars 1993 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927868", "@num": "19", "#text": "Décret n°93-309 du 9 mars 1993 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927868", "@num": "19", "#text": "Décret n°93-309 du 9 mars 1993 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927851", "@num": "2", "#text": "Décret n°93-309 du 9 mars 1993 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927869", "@num": "20", "#text": "Décret n°93-309 du 9 mars 1993 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927870", "@num": "21", "#text": "Décret n°93-309 du 9 mars 1993 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927871", "@num": "22", "#text": "Décret n°93-309 du 9 mars 1993 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927871", "@num": "22", "#text": "Décret n°93-309 du 9 mars 1993 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927852", "@num": "3", "#text": "Décret n°93-309 du 9 mars 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927853", "@num": "4", "#text": "Décret n°93-309 du 9 mars 1993 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927854", "@num": "5", "#text": "Décret n°93-309 du 9 mars 1993 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927856", "@num": "7", "#text": "Décret n°93-309 du 9 mars 1993 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927857", "@num": "8", "#text": "Décret n°93-309 du 9 mars 1993 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927858", "@num": "9", "#text": "Décret n°93-309 du 9 mars 1993 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGITEXT000006081354", "#text": "Décret n°93-310 du 9 mars 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000362539", "@nortexte": "BUDF9200055D", "@numtexte": "93-310", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927937", "@num": "63", "#text": "Décret n°93-310 du 9 mars 1993 - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362539", "@nortexte": "BUDF9200055D", "@numtexte": "93-310", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927938", "@num": "64", "#text": "Décret n°93-310 du 9 mars 1993 - art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362539", "@nortexte": "BUDF9200055D", "@numtexte": "93-310", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927938", "@num": "64", "#text": "Décret n°93-310 du 9 mars 1993 - art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362539", "@nortexte": "BUDF9200055D", "@numtexte": "93-310", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGITEXT000006081355", "#text": "Décret n°93-311 du 9 mars 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927940", "@num": "1", "#text": "Décret n°93-311 du 9 mars 1993 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927949", "@num": "10", "#text": "Décret n°93-311 du 9 mars 1993 - art. 10 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927950", "@num": "11", "#text": "Décret n°93-311 du 9 mars 1993 - art. 11 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927951", "@num": "12", "#text": "Décret n°93-311 du 9 mars 1993 - art. 12 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927952", "@num": "13", "#text": "Décret n°93-311 du 9 mars 1993 - art. 13 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927953", "@num": "14", "#text": "Décret n°93-311 du 9 mars 1993 - art. 14 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927954", "@num": "15", "#text": "Décret n°93-311 du 9 mars 1993 - art. 15 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927955", "@num": "16", "#text": "Décret n°93-311 du 9 mars 1993 - art. 16 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927956", "@num": "17", "#text": "Décret n°93-311 du 9 mars 1993 - art. 17 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927957", "@num": "18", "#text": "Décret n°93-311 du 9 mars 1993 - art. 18 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927958", "@num": "19", "#text": "Décret n°93-311 du 9 mars 1993 - art. 19 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927941", "@num": "2", "#text": "Décret n°93-311 du 9 mars 1993 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927959", "@num": "20", "#text": "Décret n°93-311 du 9 mars 1993 - art. 20 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927960", "@num": "21", "#text": "Décret n°93-311 du 9 mars 1993 - art. 21 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927961", "@num": "22", "#text": "Décret n°93-311 du 9 mars 1993 - art. 22 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927962", "@num": "23", "#text": "Décret n°93-311 du 9 mars 1993 - art. 23 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927963", "@num": "24", "#text": "Décret n°93-311 du 9 mars 1993 - art. 24 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927964", "@num": "25", "#text": "Décret n°93-311 du 9 mars 1993 - art. 25 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927965", "@num": "26", "#text": "Décret n°93-311 du 9 mars 1993 - art. 26 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927966", "@num": "27", "#text": "Décret n°93-311 du 9 mars 1993 - art. 27 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927942", "@num": "3", "#text": "Décret n°93-311 du 9 mars 1993 - art. 3 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927943", "@num": "4", "#text": "Décret n°93-311 du 9 mars 1993 - art. 4 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927944", "@num": "5", "#text": "Décret n°93-311 du 9 mars 1993 - art. 5 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927945", "@num": "6", "#text": "Décret n°93-311 du 9 mars 1993 - art. 6 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927946", "@num": "7", "#text": "Décret n°93-311 du 9 mars 1993 - art. 7 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927947", "@num": "8", "#text": "Décret n°93-311 du 9 mars 1993 - art. 8 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927948", "@num": "9", "#text": "Décret n°93-311 du 9 mars 1993 - art. 9 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "JORFTEXT000000164717", "#text": "DECRET93-875", "@sens": "cible", "@cidtexte": "JORFTEXT000000164717", "@nortexte": "BUDF9200039D", "@numtexte": "93-875", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-06-25" }, { "@id": "JORFTEXT000000713956", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000713956", "@nortexte": "BUDP9300304A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-15" }, { "@id": "LEGIARTI000006932363", "@num": "1", "#text": "Arrêté du 15 mai 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713956", "@nortexte": "BUDP9300304A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-15" }, { "@id": "JORFTEXT000000179801", "#text": "DECRET93-1095", "@sens": "cible", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "JORFTEXT000000372351", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000372351", "@nortexte": "ECOP9500416A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-08-22" }, { "@id": "JORFTEXT000000784293", "#text": "Décret2004-501", "@sens": "cible", "@cidtexte": "JORFTEXT000000784293", "@nortexte": "ECOF0400010D", "@numtexte": "2004-501", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-02" }, { "@id": "LEGITEXT000017784002", "#text": "Arrêté du 20 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017751825", "@nortexte": "BCFD0770855A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-20" }, { "@id": "JORFTEXT000017751825", "#text": "Arrêté du 20 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017751825", "@nortexte": "BCFD0770855A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-20" }, { "@id": "LEGITEXT000021777414", "#text": "Arrêté du 25 janvier 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021776562", "@nortexte": "BCFD1002225A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-01-25" }, { "@id": "JORFTEXT000021776562", "#text": "Arrêté du 25 janvier 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021776562", "@nortexte": "BCFD1002225A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-01-25" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "JORFTEXT000048706285", "#text": "Décret n°2023-1294 du 28 décembre 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" } ] }, "TITRE": "Décret n°92-1431 du 30 décembre 1992", "MCS_TXT": { "MC": [ "BUDGET", "FONCTION PUBLIQUE DE L'ETAT", "ADMINISTRATION CENTRALE", "DGI", "DIRECTION GENERALE DES IMPOTS", "TRANSFERT DE COMPETENCE", "ASSIETTE", "CONTROLE", "RECOUVREMENT", "CONTENTIEUX", "CONTRIBUTION INDIRECTE", "TAXE", "REDEVANCE", "IMPOSITION", "DROIT DE GARANTIE", "TRANSFERT", "DGDDI", "DIRECTION GENERALE DES DOUANES ET DROITS INDIRECTS" ] }, "MINISTERE": "MINISTERE DE LA CULTURE ET DE LA COMMUNICATION", "TITREFULL": "Décret no 92-1431 du 30 décembre 1992 fixant les modalités du transfert des compétences de la direction générale des impôts à la direction générale des douanes et droits indirects en matière de contributions indirectes et de réglementations assimilées" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000725511", "NOR": "BUDF9200035D", "NUM": "92-1431", "DATE_PUBLI": "1992-12-31", "DATE_TEXTE": "1992-12-30", "NUM_PARUTION": 304, "ORIGINE_PUBLI": "JORF n°304 du 31 décembre 1992", "PAGE_DEB_PUBLI": 18049, "PAGE_FIN_PUBLI": 18328 } }, "META_COMMUN": { "ID": "JORFTEXT000000725511", "URL": "texte/version/JORF/TEXT/00/00/00/72/55/JORFTEXT000000725511.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9921431" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre du budget,
Vu la Constitution, notamment son article 37;
Vu le code général des impôts;
Vu le décret no 87-389 du 15 juin 1987 relatif à l'organisation des services d'administration centrale;
Vu le décret no 92-390 du 15 avril 1992 relatif aux attributions du ministre du budget;
Vu l'avis du comité technique paritaire ministériel du 12 décembre 1991;
Vu l'avant-dernier alinéa de l'article 21 du décret no 63-766 du 30 juillet 1963;
Le Conseil d'Etat (section des finances) entendu,
\n
" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 30 décembre 1992.
\n

PIERRE BEREGOVOY

Par le Premier ministre:

Le ministre du budget,
MARTIN MALVY" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000725511", "cible": true, "cidtexte": "JORFTEXT000000726542", "id": "LEGIARTI000006927859", "typelien": "TXT_SOURCE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006927859", "liens_entrants": true }

Article 10 AUTONOME VIGUEUR, en vigueur depuis le 01/01/1992 (Décret n° 93-309 du 9 mars 1993 pris pour l'application du décret n° 92-1431 du 30 décembre 1992 et relatif aux attributions de la direction générale des douanes et droits indirects et de la direction générale des impôts)