{ "article": { "LEGIARTI000019347392": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "26", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019347392", "URL": "article/LEGI/ARTI/00/00/19/34/73/LEGIARTI000019347392.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019353662", "@num": "1417", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1417 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019353431", "@num": "1417", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1417 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019353431", "@num": "1417", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1417 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019353448", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019353498", "@num": "L3153-3", "#text": "Code du travail - art. L3153-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019353493", "@num": "L242-4-3", "#text": "Code de la sécurité sociale. - art. L242-4-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000019347376", "@fin": "2999-01-01", "#text": "TITRE II : LE TEMPS DE TRAVAIL", "@debut": "2008-08-22" } ] }, "@cid": "JORFTEXT000019347122", "@nor": "MTSX0813468L", "@num": "2008-789", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2008-789 du 20 août 2008 portant rénovation de la démocratie sociale et réforme du temps de travail (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000019347122", "@c_titre_court": "LOI n°2008-789 du 20 août 2008" }, { "@fin": "2999-01-01", "#text": "LOI n° 2008-789 du 20 août 2008 portant rénovation de la démocratie sociale et réforme du temps de travail (1)", "@debut": "2008-08-22", "@id_txt": "LEGITEXT000019347367", "@c_titre_court": "LOI n° 2008-789 du 20 août 2008" } ], "@date_publi": "2008-08-21", "@date_signature": "2008-08-20" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000019347392", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019347206", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. L242-4-3\n
\n

- CODE GENERAL DES IMPOTS, CGI.
\n Art. 81, Art. 1417\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code du travail
Art. L3153-3
\n

\n
" } }, "LEGIARTI000019353431": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1417", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2008-08-22" } }, "META_COMMUN": { "ID": "LEGIARTI000019353431", "URL": "article/LEGI/ARTI/00/00/19/35/34/LEGIARTI000019353431.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006328391", "@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": "LEGIARTI000025041410", "@num": "4", "#text": "Arrêté du 29 juillet 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000294318", "@nortexte": "EQUC8700526A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000019602085", "@num": "4", "#text": "Arrêté du 3 mai 2002 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000408591", "@nortexte": "ECOL0200069A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000019602079", "@num": "4", "#text": "Arrêté du 3 mai 2002 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592011", "@nortexte": "ECOL0200068A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000032495365", "@num": "4", "#text": "Arrêté du 29 décembre 2003 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000796661", "@nortexte": "BUDL0300038A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-12-29" }, { "@id": "LEGIARTI000018604441", "@num": "4", "#text": "Arrêté du 28 mars 2008 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018598634", "@nortexte": "BCFL0802976A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-28" }, { "@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": "LEGIARTI000019347392", "@num": "26", "#text": "LOI n°2008-789\n du 20 août 2008 - 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023761584", "@nortexte": "EFIE1102358A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-18" }, { "@id": "LEGIARTI000023763806", "@num": "2", "#text": "Arrêté du 18 mars 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023761584", "@nortexte": "EFIE1102358A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-18" }, { "@id": "LEGIARTI000024466431", "@num": "4", "#text": "Arrêté du 7 juillet 2011 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024457635", "@nortexte": "BCRE1028319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-07-07" }, { "@id": "LEGIARTI000025273227", "@num": "4", "#text": "Arrêté du 17 janvier 2012 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025270260", "@nortexte": "BCRE1132953A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-01-17" }, { "@id": "LEGIARTI000048478676", "@num": "3", "#text": "Arrêté du 24 mai 2013 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027481142", "@nortexte": "ETLL1305399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-24" }, { "@id": "LEGIARTI000027973248", "@num": "2", "#text": "Décret n°2013-832\n du 17 septembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027972704", "@nortexte": "ETLL1320344D", "@numtexte": "2013-832", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-09-17" }, { "@id": "LEGIARTI000027979808", "@num": "4", "#text": "Arrêté du 6 août 2013 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000027979134", "@nortexte": "BUDE1235655A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-08-06" }, { "@id": "LEGIARTI000028110781", "@num": "4", "#text": "Arrêté du 1er juillet 2013 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028110059", "@nortexte": "BUDE1235639A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-01" }, { "@id": "LEGIARTI000028402656", "@num": "2", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029350526", "@num": "1", "#text": "LOI n°2014-891 du 8 août 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000032494660", "@num": "4", "#text": "Arrêté du 31 mars 2016 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000032490291", "@nortexte": "FCPE1606731A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-31" }, { "@id": "LEGIARTI000033760564", "@num": "2", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000036469700", "@num": "1", "#text": "Arrêté du 21 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036335532", "@nortexte": "TERL1733468A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-21" }, { "@id": "LEGIARTI000038816849", "@num": "3", "#text": "Ordonnance n°2019-766 du 24 juillet 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038811832", "@nortexte": "ECOT1917453R", "@numtexte": "2019-766", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-07-24" }, { "@id": "LEGIARTI000043712747", "@num": "3", "#text": "Décret n°2020-1717 du 28 décembre 2020 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042748211", "@nortexte": "JUST2022778D", "@numtexte": "2020-1717", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-28" }, { "@id": "LEGIARTI000043248462", "@num": "1", "#text": "Décret n°2021-277 du 12 mars 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043246555", "@nortexte": "ECOT2028315D", "@numtexte": "2021-277", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-12" }, { "@id": "LEGIARTI000044037634", "@num": "5", "#text": "Décret n°2021-1175 du 10 septembre 2021 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044036464", "@nortexte": "MICE2123059D", "@numtexte": "2021-1175", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-10" }, { "@id": "LEGIARTI000044037638", "@num": "9", "#text": "Décret n°2021-1175 du 10 septembre 2021 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044036464", "@nortexte": "MICE2123059D", "@numtexte": "2021-1175", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-10" }, { "@id": "LEGIARTI000048488870", "@num": "1", "#text": "LOI n°2022-1158 du 16 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186723", "@nortexte": "ECOX2217989L", "@numtexte": "2022-1158", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000046823401", "@num": "1", "#text": "Décret n°2022-1675 du 27 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046820986", "@nortexte": "TREL2234423D", "@numtexte": "2022-1675", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-27" }, { "@id": "LEGIARTI000049340079", "@num": "1", "#text": "Décret n°2024-275 du 27 mars 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049338918", "@nortexte": "ECOE2332449D", "@numtexte": "2024-275", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-27" }, { "@id": "LEGIARTI000049727691", "@num": "2", "#text": "Décret n°2024-547 du 15 juin 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049723594", "@nortexte": "ECOT2334674D", "@numtexte": "2024-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-15" }, { "@id": "LEGIARTI000049727693", "@num": "3", "#text": "Décret n°2024-547 du 15 juin 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049723594", "@nortexte": "ECOT2334674D", "@numtexte": "2024-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-15" }, { "@id": "LEGIARTI000050175397", "@num": "1", "#text": "Arrêté du 3 septembre 2024 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000050174795", "@nortexte": "TREL2421064A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-03" }, { "@id": "LEGITEXT000050175148", "#text": "Décret n°2024-887 du 3 septembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050174666", "@nortexte": "TREL2417594D", "@numtexte": "2024-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-09-03" }, { "@id": "LEGIARTI000050175177", "@num": "1", "#text": "Décret n°2024-887 du 3 septembre 2024 - 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art. 150-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619364", "@num": "257", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006839611", "@num": "D571-56", "#text": "Code de l'environnement - art. 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D31-11-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023338", "@num": "L31-10-5", "#text": "Code de la construction et de l'habitation. - art. L31-10-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022671212", "@num": "R318-5", "#text": "Code de la construction et de l'habitation. - art. R318-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937308", "@num": "R319-19", "#text": "Code de la construction et de l'habitation. - art. R319-19 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043870910", "@num": "D242-9", "#text": "Code de la sécurité sociale. - art. D242-9 (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": "LEGIARTI000042683546", "@num": "L136-8", "#text": "Code de la sécurité sociale. - art. L136-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037947779", "@num": "L380-2", "#text": "Code de la sécurité sociale. - art. L380-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390105", "@num": "L380-3-1", "#text": "Code de la sécurité sociale. - art. L380-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612949", "@num": "L144-2", "#text": "Code des assurances - art. L144-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302707", "#text": "Code général des impôts, CGI.", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189008", "@num": "1013", "#text": "Code général des impôts, CGI. - art. 1013 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873220", "@num": "1391", "#text": "Code général des impôts, CGI. - art. 1391 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873209", "@num": "1391 B", "#text": "Code général des impôts, CGI. - art. 1391 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765184", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686905", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041558572", "@num": "1414 C", "#text": "Code général des impôts, CGI. - art. 1414 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302730", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050623622", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307959", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303005", "@num": "163 quinquies", "#text": "Code général des impôts, CGI. - art. 163 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302974", "@num": "163-0 A", "#text": "Code général des impôts, CGI. - art. 163-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978323", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021319", "@num": "200 quater", "#text": "Code général des impôts, CGI. - art. 200 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042107", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860732", "@num": "204 H", "#text": "Code général des impôts, CGI. - art. 204 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303403", "@num": "204-0 bis", "#text": "Code général des impôts, CGI. - art. 204-0 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427364", "@num": "223 sexies", "#text": "Code général des impôts, CGI. - art. 223 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220279", "@num": "244 quater J", "#text": "Code général des impôts, CGI. - art. 244 quater J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781941", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091603", "@num": "278 sexies", "#text": "Code général des impôts, CGI. - art. 278 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302397", "@num": "44 sexies", "#text": "Code général des impôts, CGI. - art. 44 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302568", "@num": "81 A", "#text": "Code général des impôts, CGI. - art. 81 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302566", "@num": "81 quater", "#text": "Code général des impôts, CGI. - art. 81 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766417", "@num": "2 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020780776", "@num": "70 quinquies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179592", "@num": "70 quinquies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642754", "@num": "2 terdecies C", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642731", "@num": "2 terdecies D", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642714", "@num": "2 terdecies F", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642694", "@num": "2 terdecies G", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642679", "@num": "2 terdecies H", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042656513", "@num": "L221-15", "#text": "Code monétaire et financier - art. L221-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651946", "@num": "L221-19", "#text": "Code monétaire et financier - art. L221-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043250130", "@num": "R221-33", "#text": "Code monétaire et financier - art. R221-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049728266", "@num": "R742-17-1", "#text": "Code monétaire et financier - art. R742-17-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049728673", "@num": "R744-16-1", "#text": "Code monétaire et financier - art. R744-16-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049341277", "@num": "R111-1", "#text": "Livre des procédures fiscales - art. R111-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162661", "@fin": "2999-01-01", "#text": "Section IV : Dispositions communes aux taxes foncières et à la taxe d'habitation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000049165197", "@fin": "1991-06-24", "@num": "1417", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306111", "@fin": "1997-04-11", "@num": "1417", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306112", "@fin": "1998-04-22", "@num": "1417", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306113", "@fin": "1999-12-31", "@num": "1417", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306114", "@fin": "2000-03-31", "@num": "1417", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306115", "@fin": "2000-07-14", "@num": "1417", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306116", "@fin": "2000-12-31", "@num": "1417", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306117", "@fin": "2001-12-29", "@num": "1417", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306118", "@fin": "2002-12-31", "@num": "1417", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306119", "@fin": "2003-12-31", "@num": "1417", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306120", "@fin": "2004-12-31", "@num": "1417", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306121", "@fin": "2007-01-01", "@num": "1417", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306123", "@fin": "2006-12-31", "@num": "1417", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306124", "@fin": "2007-08-22", "@num": "1417", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306125", "@fin": "2007-12-28", "@num": "1417", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916595", "@fin": "2008-04-03", "@num": "1417", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619090", "@fin": "2008-08-06", "@num": "1417", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298482", "@fin": "2008-08-22", "@num": "1417", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019353431", "@fin": "2009-01-01", "@num": "1417", "@etat": "MODIFIE", "@debut": "2008-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019353662", "@fin": "2008-12-29", "@num": "1417", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038560", "@fin": "2009-01-01", "@num": "1417", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051967", "@fin": "2009-04-10", "@num": "1417", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548940", "@fin": "2009-05-29", "@num": "1417", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020675383", "@fin": "2010-05-01", "@num": "1417", "@etat": "MODIFIE", "@debut": "2009-05-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202241", "@fin": "2011-01-01", "@num": "1417", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381884", "@fin": "2011-06-12", "@num": "1417", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188919", "@fin": "2011-07-31", "@num": "1417", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024430364", "@fin": "2011-12-30", "@num": "1417", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075556", "@fin": "2012-03-16", "@num": "1417", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025515954", "@fin": "2012-08-18", "@num": "1417", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294293", "@fin": "2013-01-01", "@num": "1417", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946681", "@fin": "2013-06-07", "@num": "1417", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } 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"@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033022694", "@fin": "2017-01-01", "@num": "1417", "@etat": "MODIFIE", "@debut": "2016-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805345", "@fin": "2017-05-05", "@num": "1417", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596743", "@fin": "2017-12-30", "@num": "1417", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036363195", "@fin": "2018-01-01", "@num": "1417", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426234", "@fin": "2018-06-23", "@num": "1417", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100203", "@fin": 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196061", "@fin": "2023-01-01", "@num": "1417", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041558678", "@fin": "2022-08-18", "@num": "1417", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046201085", "@fin": "2023-06-03", "@num": "1417", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623022", "@fin": "2024-01-01", "@num": "1417", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046894378", "@fin": "2024-06-02", "@num": "1417", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049641420", "@fin": "2024-07-01", "@num": "1417", "@etat": "MODIFIE", "@debut": "2024-06-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048805626", "@fin": "2999-01-01", "@num": "1417", "@etat": "VIGUEUR", "@debut": "2024-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les dispositions des articles 1391 et 1391 B, du 3 du II et du III de l'article 1411, des 1° bis, 2° et 3° du I de l'article 1414 sont applicables aux contribuables dont le montant des revenus de l'année précédant celle au titre de laquelle l'imposition est établie n'excède pas la somme de 9 560 euros, pour la première part de quotient familial, majorée de 2 553 euros pour chaque demi-part supplémentaire, retenues pour le calcul de l'impôt sur le revenu afférent auxdits revenus. Pour la Martinique, la Guadeloupe et la Réunion, les montants des revenus sont fixés à 11 312 euros, pour la première part, majorés de 2 702 euros pour la première demi-part et 2 553 euros pour chaque demi-part supplémentaire à compter de la deuxième. Pour la Guyane, ces montants sont fixés respectivement à 11 828 euros, 3 257 euros et 2 553 euros.

I bis. – (Abrogé à compter des impositions établies au titre de 2000).

II. – Les dispositions de l'article 1414 A sont applicables aux contribuables dont le montant des revenus de l'année précédant celle au titre de laquelle l'imposition est établie n'excède pas la somme de 22 481 euros, pour la première part de quotient familial, majorée de 5 253 euros pour la première demi-part et 4 133 euros à compter de la deuxième demi-part supplémentaire, retenues pour le calcul de l'impôt sur le revenu afférent auxdits revenus. Pour la Martinique, la Guadeloupe et la Réunion, les montants des revenus sont fixés à 27 170 euros, pour la première part, majorés de 5 764 euros pour la première demi-part, 5 496 euros pour la deuxième demi-part et 4 133 euros pour chaque demi-part supplémentaire à compter de la troisième. Pour la Guyane, ces montants sont fixés à 29 774 euros pour la première part, majorés de 5 764 euros pour chacune des deux premières demi-parts, 4 908 euros pour la troisième demi-part et 4 133 euros pour chaque demi-part supplémentaire à compter de la quatrième.

III. – Les montants de revenus prévus aux I et II sont indexés, chaque année, comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.

Les majorations mentionnées aux I et II sont divisées par deux pour les quarts de part.

IV. – 1° Pour l'application du présent article, le montant des revenus s'entend du montant net après application éventuelle des règles de quotient définies à l'article 163-0 A des revenus et plus-values retenus pour l'établissement de l'impôt sur le revenu au titre de l'année précédente.

Ce montant est majoré :

a) du montant des charges déduites en application des articles 163 unvicies et 163 duovicies ainsi que du montant des cotisations ou des primes déduites en application de l'article 163 quatervicies ;

a bis) Du montant de l'abattement mentionné au 2° du 3 de l'article 158 pour sa fraction qui excède l'abattement non utilisé prévu au 5° du 3 du même article et du montant de l'abattement mentionné à l'article 150-0 D bis ;

b) du montant des bénéfices exonérés en application des articles 44 sexies, 44 sexies A, 44 octies, 44 octies A, 44 decies et 44 undecies, ainsi que du 9 de l'article 93 ;

c) du montant des revenus soumis aux prélèvements libératoires prévus aux articles 117 quater et 125 A, de ceux visés aux articles 81 quater, 81 A à 81 C, de ceux mentionnés au I de l'article 204-0 bis retenus pour leur montant net de frais d'emploi et pour lesquels l'option prévue au III du même article n'a pas été exercée, de ceux perçus par les fonctionnaires des organisations internationales, de ceux exonérés par application d'une convention internationale relative aux doubles impositions ainsi que de ceux exonérés en application des articles 163 quinquies B à 163 quinquies C bis ;

d) Du montant des plus-values exonérées en application des 1, 1 bis et 7 du III de l'article 150-0 A ;

e) Des sommes correspondant aux droits visés au dernier alinéa de l'article L. 3153-3 du code du travail.

2°) Abrogé (à compter des impositions établies au titre de 2000.)

" } }, "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 - art. 47 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006758311", "@num": "53", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 53 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "JORFARTI000002462083", "@num": "7", "#text": "Loi n°2005-159 du 23 février 2005 - art. 7 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000257503", "@nortexte": "MAEX0300170L", "@numtexte": "2005-159", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006435886", "@num": "11", "#text": "Loi n°2006-586 du 23 mai 2006 - art. 11 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000607509", "@nortexte": "MJSX0500004L", "@numtexte": "2006-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-05-23" }, { "@id": "LEGIARTI000006435887", "@num": "12", "#text": "Loi n°2006-586 du 23 mai 2006 - 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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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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L741-10-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006555864", "@num": "L104", "#text": "Code du service national - art. L104 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006555986", "@num": "L122-12", "#text": "Code du service national - art. L122-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006556003", "@num": "L130-3", "#text": "Code du service national - art. L130-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583367", "@num": "L321-13", "#text": "Code rural - art. L321-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583481", "@num": "L325-1", "#text": "Code rural - art. L325-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583483", "@num": "L325-2", "#text": "Code rural - art. L325-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585714", "@num": "L741-24", "#text": "Code rural - art. L741-24 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901183", "@num": "L1237-9", "#text": "Code du travail - art. L1237-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902779", "@num": "L3153-3", "#text": "Code du travail - art. L3153-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902931", "@num": "L3261-2", "#text": "Code du travail - art. L3261-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902932", "@num": "L3261-3", "#text": "Code du travail - art. L3261-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902936", "@num": "L3261-6", "#text": "Code du travail - art. 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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 ;
\n

\n
\n

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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L3334-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903096", "@num": "L3334-11", "#text": "Code du travail - art. L3334-11", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745462", "@num": "L911-1", "#text": "Code de la sécurité sociale. - art. L911-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038837111", "@num": "L3152-4", "#text": "Code du travail - art. L3152-4 (VD)", "@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": "LEGIARTI000037947443", "@num": "L741-15", "#text": "Code rural et de la pêche maritime - art. L741-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046806269", "@num": "L741-4", "#text": "Code rural et de la pêche maritime - art. L741-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185915", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172585", "@fin": "2018-09-01", "#text": "Section 1 : Cotisations assises sur les rémunérations ou gains versés aux travailleurs salariés et assimilés", "@debut": "1988-01-06" }, { "@id": "LEGISCTA000037074497", "@fin": "2999-01-01", "#text": "Section 1 : Cotisations assises sur les revenus d'activité des travailleurs salariés et assimilés", "@debut": "2018-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156071", "@fin": "2999-01-01", "#text": "Chapitre 2 : Assiette, taux et calcul des cotisations", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général, action de prévention, action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019353493", "@fin": "2016-01-01", "@num": "L242-4-3", "@etat": "MODIFIE", "@debut": "2008-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031686583", "@fin": "2019-10-01", "@num": "L242-4-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038836895", "@fin": "2999-01-01", "@num": "L242-4-3", "@etat": "VIGUEUR", "@debut": "2019-10-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "La rémunération due en contrepartie des droits constitués par un salarié sur son compte épargne-temps, à l'exception de ceux qui correspondent à un abondement en temps ou en argent de l'employeur, est exonérée des cotisations salariales de sécurité sociale et des cotisations à la charge de l'employeur au titre des assurances sociales et des allocations familiales dès lors qu'elle est utilisée à l'initiative de ce salarié pour alimenter un plan d'épargne pour la retraite collectif prévu aux articles L. 3334-1 à L. 3334-9 et L. 3334-11 à L. 3334-16 du code du travail ou pour contribuer au financement de prestations de retraite qui revêtent un caractère collectif et obligatoire déterminé dans le cadre d'une des procédures mentionnées à l'article L. 911-1 du présent code." } }, "LEGIARTI000019353498": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3153-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-19", "DATE_DEBUT": "2008-08-22" } }, "META_COMMUN": { "ID": "LEGIARTI000019353498", "URL": "article/LEGI/ARTI/00/00/19/35/34/LEGIARTI000019353498.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

\n
\n

" }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000006307096", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006647475", "@num": "L227-1", "#text": "Code du travail - art. L227-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903052", "@num": "L3332-11", "#text": "Code du travail - art. L3332-11", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903073", "@num": "L3332-27", "#text": "Code du travail - art. L3332-27", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903095", "@num": "L3334-10", "#text": "Code du travail - art. L3334-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L227-1 alinéas 9 et 10", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033022694", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023388926", "@num": "81", "#text": "Code général des impôts, CGI. - art. 81 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741953", "@num": "L242-1", "#text": "Code de la sécurité sociale. - art. L242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745462", "@num": "L911-1", "#text": "Code de la sécurité sociale. - art. L911-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178013", "@fin": "2016-08-10", "#text": "Chapitre III : Utilisation.", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000033022655", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions supplétives", "@debut": "2016-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160757", "@fin": "2999-01-01", "#text": "Titre V : Compte épargne-temps", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145403", "@fin": "2999-01-01", "#text": "Livre Ier : Durée du travail, repos et congés", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132332", "@fin": "2999-01-01", "#text": "Troisième partie : Durée du travail, salaire, intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006902779", "@fin": "2008-08-22", "@num": "L3153-3", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019353498", "@fin": "2008-12-19", "@num": "L3153-3", "@etat": "MODIFIE", "@debut": "2008-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950279", "@fin": "2010-05-08", "@num": "L3153-3", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000022234881", "@fin": "2016-08-10", "@num": "L3153-3", "@etat": "ABROGE", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque la convention ou l'accord collectif de travail prévoit que tout ou partie des droits affectés sur le compte épargne-temps sont utilisés pour contribuer au financement de prestations de retraite qui revêtent un caractère collectif et obligatoire déterminé dans le cadre d'une des procédures mentionnées à l'article L. 911-1 du code de la sécurité sociale, ceux de ces droits qui correspondent à un abondement en temps ou en argent de l'employeur bénéficient des régimes prévus au 2° ou au 2°-0 bis de l'article 83 du code général des impôts et aux sixième et septième alinéas de l'article L. 242-1 du code de la sécurité sociale.

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\n

Lorsque la convention ou l'accord collectif de travail prévoit que tout ou partie des droits affectés sur le compte épargne-temps sont utilisés pour réaliser des versements sur un ou plusieurs plans d'épargne pour la retraite collectifs, ceux de ces droits qui correspondent à un abondement en temps ou en argent de l'employeur bénéficient du régime prévu aux articles L. 3332-11 à L. 3332-13 et à l'article L. 3332-27.\n

Les droits utilisés selon les modalités prévues aux précédents alinéas, qui ne sont pas issus d'un abondement en temps ou en argent de l'employeur, bénéficient dans la limite d'un plafond de dix jours par an de l'exonération prévue à l'article L. 242-4-3 du code de la sécurité sociale et, selon le cas, des régimes prévus au 2° ou au 2°-0 bis de l'article 83 du code général des impôts pour ceux utilisés selon les modalités prévues au premier alinéa ou de l'exonération prévue au b du 18° de l'article 81 du même code pour ceux utilisés selon les modalités prévues au deuxième alinéa.

\n
" } }, "LEGIARTI000019353662": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1417", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-29", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019353662", "URL": "article/LEGI/ARTI/00/00/19/35/36/LEGIARTI000019353662.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006328391", "@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": "LEGIARTI000025041410", "@num": "4", "#text": "Arrêté du 29 juillet 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000294318", "@nortexte": "EQUC8700526A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000019602085", "@num": "4", "#text": "Arrêté du 3 mai 2002 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000408591", "@nortexte": "ECOL0200069A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000019602079", "@num": "4", "#text": "Arrêté du 3 mai 2002 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592011", "@nortexte": "ECOL0200068A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000032495365", "@num": "4", "#text": "Arrêté du 29 décembre 2003 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000796661", "@nortexte": "BUDL0300038A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-12-29" }, { "@id": "LEGIARTI000018604441", "@num": "4", "#text": "Arrêté du 28 mars 2008 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018598634", "@nortexte": "BCFL0802976A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-28" }, { "@id": "LEGIARTI000019347392", "@num": "26", "#text": "LOI n°2008-789 du 20 août 2008 - art. 26", "@sens": "source", "@cidtexte": "JORFTEXT000019347122", "@nortexte": "MTSX0813468L", "@numtexte": "2008-789", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-20" }, { "@id": "LEGIARTI000033552221", "@num": "4", "#text": "Arrêté du 14 janvier 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020100080", "@nortexte": "BCFL0802940A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-14" }, { "@id": "LEGIARTI000020538177", "@num": "1", "#text": "LOI n°2009-431\n du 20 avril 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020537365", "@nortexte": "BCFX0904813L", "@numtexte": "2009-431", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-04-20" }, { "@id": "LEGIARTI000020975315", "@num": "4", "#text": "Arrêté du 4 août 2009 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000020974558", "@nortexte": "BCFL0910096A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-08-04" }, { "@id": "LEGIARTI000021981814", "@num": "1", "#text": "Arrêté du 3 mars 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979708", "@nortexte": "ECEL1000568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-03" }, { "@id": "LEGIARTI000021981810", "@num": "2", "#text": "Arrêté du 3 mars 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979708", "@nortexte": "ECEL1000568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-03" }, { "@id": "LEGIARTI000033552250", "@num": "4", "#text": "Arrêté du 25 janvier 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022055496", "@nortexte": "BCFL0930501A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-01-25" }, { "@id": "LEGIARTI000048826102", "@num": "90", "#text": "LOI n° 2010-1657 du 29 décembre 2010 - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023763804", "@num": "1", "#text": "Arrêté du 18 mars 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023761584", "@nortexte": "EFIE1102358A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-18" }, { "@id": "LEGIARTI000023763806", "@num": "2", "#text": "Arrêté du 18 mars 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023761584", "@nortexte": "EFIE1102358A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-18" }, { "@id": "LEGIARTI000024466431", "@num": "4", "#text": "Arrêté du 7 juillet 2011 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024457635", "@nortexte": "BCRE1028319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-07-07" }, { "@id": "LEGIARTI000025273227", "@num": "4", "#text": "Arrêté du 17 janvier 2012 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025270260", "@nortexte": "BCRE1132953A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-01-17" }, { "@id": "LEGIARTI000048478676", "@num": "3", "#text": "Arrêté du 24 mai 2013 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027481142", "@nortexte": "ETLL1305399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-24" }, { "@id": "LEGIARTI000027973248", "@num": "2", "#text": "Décret n°2013-832\n du 17 septembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027972704", "@nortexte": "ETLL1320344D", "@numtexte": "2013-832", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-09-17" }, { "@id": "LEGIARTI000027979808", "@num": "4", "#text": "Arrêté du 6 août 2013 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000027979134", "@nortexte": "BUDE1235655A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-08-06" }, { "@id": "LEGIARTI000028110781", "@num": "4", "#text": "Arrêté du 1er juillet 2013 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028110059", "@nortexte": "BUDE1235639A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-01" }, { "@id": "LEGIARTI000028402656", "@num": "2", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029350526", "@num": "1", "#text": "LOI n°2014-891 du 8 août 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000032494660", "@num": "4", "#text": "Arrêté du 31 mars 2016 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000032490291", "@nortexte": "FCPE1606731A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-31" }, { "@id": "LEGIARTI000033760564", "@num": "2", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000036469700", "@num": "1", "#text": "Arrêté du 21 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036335532", "@nortexte": "TERL1733468A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-21" }, { "@id": "LEGIARTI000038816849", "@num": "3", "#text": "Ordonnance n°2019-766 du 24 juillet 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038811832", "@nortexte": "ECOT1917453R", "@numtexte": "2019-766", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-07-24" }, { "@id": "LEGIARTI000043712747", "@num": "3", "#text": "Décret n°2020-1717 du 28 décembre 2020 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042748211", "@nortexte": "JUST2022778D", "@numtexte": "2020-1717", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-28" }, { "@id": "LEGIARTI000043248462", "@num": "1", "#text": "Décret n°2021-277 du 12 mars 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043246555", "@nortexte": "ECOT2028315D", "@numtexte": "2021-277", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-12" }, { "@id": "LEGIARTI000044037634", "@num": "5", "#text": "Décret n°2021-1175 du 10 septembre 2021 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044036464", "@nortexte": "MICE2123059D", "@numtexte": "2021-1175", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-10" }, { "@id": "LEGIARTI000044037638", "@num": "9", "#text": "Décret n°2021-1175 du 10 septembre 2021 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044036464", "@nortexte": "MICE2123059D", "@numtexte": "2021-1175", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-10" }, { "@id": "LEGIARTI000048488870", "@num": "1", "#text": "LOI n°2022-1158 du 16 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186723", "@nortexte": "ECOX2217989L", "@numtexte": "2022-1158", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000046823401", "@num": "1", "#text": "Décret n°2022-1675 du 27 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046820986", "@nortexte": "TREL2234423D", "@numtexte": "2022-1675", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-27" }, { "@id": "LEGIARTI000049340079", "@num": "1", "#text": "Décret n°2024-275 du 27 mars 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049338918", "@nortexte": "ECOE2332449D", "@numtexte": "2024-275", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-27" }, { "@id": "LEGIARTI000049727691", "@num": "2", "#text": "Décret n°2024-547 du 15 juin 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049723594", "@nortexte": "ECOT2334674D", "@numtexte": "2024-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-15" }, { "@id": "LEGIARTI000049727693", "@num": "3", "#text": "Décret n°2024-547 du 15 juin 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049723594", "@nortexte": "ECOT2334674D", "@numtexte": "2024-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-15" }, { "@id": "LEGIARTI000050175397", "@num": "1", "#text": "Arrêté du 3 septembre 2024 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000050174795", "@nortexte": "TREL2421064A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-09-03" }, { "@id": "LEGITEXT000050175148", "#text": "Décret n°2024-887 du 3 septembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050174666", "@nortexte": "TREL2417594D", "@numtexte": "2024-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-09-03" }, { "@id": "LEGIARTI000050175177", "@num": "1", "#text": "Décret n°2024-887 du 3 septembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050174666", "@nortexte": "TREL2417594D", "@numtexte": "2024-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-09-03" }, { "@id": "LEGITEXT000050918130", "#text": "Décret n°2024-1225 du 30 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050870748", "@nortexte": "JUST2415782D", "@numtexte": "2024-1225", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-30" }, { "@id": "LEGIARTI000050918154", "@num": "3", "#text": "Décret n°2024-1225 du 30 décembre 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050870748", "@nortexte": "JUST2415782D", "@numtexte": "2024-1225", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-30" }, { "@id": "LEGIARTI000006306100", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302714", "@num": "150-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619364", "@num": "257", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006839611", "@num": "D571-56", "#text": "Code de l'environnement - art. D571-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022270220", "@num": "R571-87", "#text": "Code de l'environnement - art. R571-87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046823438", "@num": "D31-10-3-2", "#text": "Code de la construction et de l'habitation. - art. D31-10-3-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050175510", "@num": "D31-11-15", "#text": "Code de la construction et de l'habitation. - art. D31-11-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023338", "@num": "L31-10-5", "#text": "Code de la construction et de l'habitation. - art. L31-10-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022671212", "@num": "R318-5", "#text": "Code de la construction et de l'habitation. - art. R318-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038937308", "@num": "R319-19", "#text": "Code de la construction et de l'habitation. - art. R319-19 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043870910", "@num": "D242-9", "#text": "Code de la sécurité sociale. - art. D242-9 (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": "LEGIARTI000042683546", "@num": "L136-8", "#text": "Code de la sécurité sociale. - art. L136-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037947779", "@num": "L380-2", "#text": "Code de la sécurité sociale. - art. L380-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390105", "@num": "L380-3-1", "#text": "Code de la sécurité sociale. - art. L380-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612949", "@num": "L144-2", "#text": "Code des assurances - art. L144-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302707", "#text": "Code général des impôts, CGI.", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189008", "@num": "1013", "#text": "Code général des impôts, CGI. - art. 1013 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873220", "@num": "1391", "#text": "Code général des impôts, CGI. - art. 1391 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873209", "@num": "1391 B", "#text": "Code général des impôts, CGI. - art. 1391 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000033220348", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765184", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686905", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041558572", "@num": "1414 C", "#text": "Code général des impôts, CGI. - art. 1414 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806311", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302730", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050623622", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307959", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303005", "@num": "163 quinquies", "#text": "Code général des impôts, CGI. - art. 163 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302974", "@num": "163-0 A", "#text": "Code général des impôts, CGI. - art. 163-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978323", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021319", "@num": "200 quater", "#text": "Code général des impôts, CGI. - art. 200 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042107", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860732", "@num": "204 H", "#text": "Code général des impôts, CGI. - art. 204 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303403", "@num": "204-0 bis", "#text": "Code général des impôts, CGI. - art. 204-0 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427364", "@num": "223 sexies", "#text": "Code général des impôts, CGI. - art. 223 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220279", "@num": "244 quater J", "#text": "Code général des impôts, CGI. - art. 244 quater J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781941", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091603", "@num": "278 sexies", "#text": "Code général des impôts, CGI. - art. 278 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302397", "@num": "44 sexies", "#text": "Code général des impôts, CGI. - art. 44 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302568", "@num": "81 A", "#text": "Code général des impôts, CGI. - art. 81 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302566", "@num": "81 quater", "#text": "Code général des impôts, CGI. - art. 81 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766417", "@num": "2 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020780776", "@num": "70 quinquies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179592", "@num": "70 quinquies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642754", "@num": "2 terdecies C", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642731", "@num": "2 terdecies D", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642714", "@num": "2 terdecies F", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642694", "@num": "2 terdecies G", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642679", "@num": "2 terdecies H", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042656513", "@num": "L221-15", "#text": "Code monétaire et financier - art. L221-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651946", "@num": "L221-19", "#text": "Code monétaire et financier - art. L221-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043250130", "@num": "R221-33", "#text": "Code monétaire et financier - art. R221-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049728266", "@num": "R742-17-1", "#text": "Code monétaire et financier - art. R742-17-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049728673", "@num": "R744-16-1", "#text": "Code monétaire et financier - art. R744-16-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049341277", "@num": "R111-1", "#text": "Livre des procédures fiscales - art. R111-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162661", "@fin": "2999-01-01", "#text": "Section IV : Dispositions communes aux taxes foncières et à la taxe d'habitation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000049165197", "@fin": "1991-06-24", "@num": "1417", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306111", "@fin": "1997-04-11", "@num": "1417", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306112", "@fin": "1998-04-22", "@num": "1417", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { 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"2009-01-01", "@num": "1417", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051967", "@fin": "2009-04-10", "@num": "1417", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548940", "@fin": "2009-05-29", "@num": "1417", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020675383", "@fin": "2010-05-01", "@num": "1417", "@etat": "MODIFIE", "@debut": "2009-05-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202241", "@fin": "2011-01-01", "@num": "1417", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381884", "@fin": "2011-06-12", "@num": "1417", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { 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I bis. – (Abrogé à compter des impositions établies au titre de 2000).

III. – Les montants de revenus prévus aux I et II sont indexés, chaque année, comme la limite supérieure de la première tranche du barème de l'impôt sur le revenu.

Les majorations mentionnées aux I et II sont divisées par deux pour les quarts de part.

Ce montant est majoré :

b) du montant des bénéfices exonérés en application des articles 44 sexies, 44 sexies A, 44 octies, 44 octies A, 44 decies et 44 undecies, ainsi que du 9 de l'article 93 ;

c) du montant des revenus soumis aux prélèvements libératoires prévus aux articles 117 quater et 125 A de ceux soumis aux versements libératoires prévus par l'article 151-0 retenus pour leur montant diminué, selon le cas, de l'abattement prévu au 1 de l'article 50-0 ou de la réfaction forfaitaire prévue au 1 de l'article 102 ter, de ceux visés aux articles 81 quater, 81 A à 81 C, de ceux mentionnés au I de l'article 204-0 bis retenus pour leur montant net de frais d'emploi et pour lesquels l'option prévue au III du même article n'a pas été exercée, de ceux perçus par les fonctionnaires des organisations internationales, de ceux exonérés par application d'une convention internationale relative aux doubles impositions ainsi que de ceux exonérés en application des articles 163 quinquies B à 163 quinquies C bis ;

d) Du montant des plus-values exonérées en application des 1, 1 bis et 7 du III de l'article 150-0 A ;

e) Des sommes correspondant aux droits visés au dernier alinéa de l'article L. 3153-3 du code du travail.

2°) Abrogé (à compter des impositions établies au titre de 2000.)

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Article 26 ENTIEREMENT_MODIF (LOI n° 2008-789 du 20 août 2008 portant rénovation de la démocratie sociale et réforme du temps de travail (1))