{ "article": { "LEGIARTI000024182243": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "322", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2011-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000024182243", "URL": "article/LEGI/ARTI/00/00/24/18/22/LEGIARTI000024182243.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l'article 62-II de la loi n° 2013-1279 du 29 décembre 2013.

" }, "LIENS": { "LIEN": [ { "#text": "CGIAN1 305 AA", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000721071", "#text": "Décret n°95-1281 du 11 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000024154178", "@num": "2", "#text": "Décret n°2011-645\n du 9 juin 2011 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000024152033", "@nortexte": "EFIE1112221D", "@numtexte": "2011-645", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGIARTI000029010366", "@num": "2", "#text": "Décret n°2014-549 du 26 mai 2014 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000029001181", "@nortexte": "FCPE1407468D", "@numtexte": "2014-549", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@id": "LEGIARTI000006312449", "@num": "1628 quater", "#text": "Code général des impôts, CGI. - art. 1628 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820828", "@num": "R421-27", "#text": "Code des assurances - art. R421-27", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179278", "@fin": "2999-01-01", "#text": "A : Accidents de circulation", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162084", "@fin": "2999-01-01", "#text": "Section I : Fonds de garantie des assurances obligatoires de dommages", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146694", "@fin": "2999-01-01", "#text": "Chapitre II : Enregistrement, publicité foncière et timbre", "@debut": "1987-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133674", "@fin": "2999-01-01", "#text": "Titre IV : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1987-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114394", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295818", "@fin": "1989-07-14", "@num": "322", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295819", "@fin": "1993-08-18", "@num": "322", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295820", "@fin": "1995-10-27", "@num": "322", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295821", "@fin": "2011-06-12", "@num": "322", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000024182243", "@fin": "2014-05-30", "@num": "322", "@etat": "PERIME", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les contributions prévues pour l'alimentation du fonds de garantie mentionné au I de l'article 1628 quater du code général des impôts sont assises et recouvrées conformément aux dispositions de l'article R. 421-27 du code des assurances.

" } }, "LEGIARTI000006312449": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1628 quater", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1952-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312449", "URL": "article/LEGI/ARTI/00/00/06/31/24/LEGIARTI000006312449.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1628ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN1 305 AA A CGIAN1 305 AG", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 325", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 326", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 327", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural 366 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000024182243", "@num": "322", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182238", "@num": "322 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182232", "@num": "323", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 323 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182226", "@num": "323 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 323 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801115", "@num": "L420-1", "#text": "Code des assurances - art. L420-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147206", "@fin": "1988-03-20", "#text": "FONDS DE GARANTIE AU PROFIT DES VICTIMES D'ACCIDENTS D'AUTOMOBILE ET DE CHASSE.", "@debut": "1966-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133894", "@fin": "1988-07-15", "#text": "ENREGISTREMENT, PUBLICITE FONCIERE ET TIMBRE", "@debut": "1966-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114502", "@fin": "1989-07-12", "#text": "IMPOSITIONS PERCUES AU PROFIT DE CERTAINS ETABLISSEMENTS PUBLICS ET D'ORGANISMES DIVERS", "@debut": "1966-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312449", "@fin": "1952-01-01", "@num": "1628 quater", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312450", "@fin": "1952-01-01", "@num": "1628 quater", "@etat": "MODIFIE_MORT_NE", "@debut": "1980-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049606767", "@fin": "1966-07-12", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312451", "@fin": "1988-03-20", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "1966-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312452", "@fin": "1994-09-02", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312453", "@fin": "2001-03-31", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312454", "@fin": "2011-06-12", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000024188711", "@fin": "2014-01-01", "@num": "1628 quater", "@etat": "ABROGE", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I Le fonds de garantie institué par l'article L 420-1 du code des assurances, au profit des victimes d'accidents d'automobile est alimenté par des contributions des sociétés d'assurances ou assureurs, des automobilistes assurés. Ces diverses contributions sont liquidées et recouvrées dans les conditions fixées par un règlement d'administration publique et sous les mêmes sanctions qu'en matière de droits d'enregistrement (1).
\n
\n
II Les dépenses résultant de l'application du premier alinéa de l'article 366 ter du code rural relatif à l'indemnisation des accidents corporels de chasse sont couvertes notamment par des contributions des sociétés d'assurances, des chasseurs assurés.
\n
Les taux, assiette, modalités de liquidation et de recouvrement de ces contributions sont déterminés par un décret en Conseil d'Etat, pris après avis du conseil national des assurances (2).
\n
1) Annexe I, art. 305 AA à 305 AG.
\n
2) Annexe II, art. 325 à 327.
" } }, "LEGIARTI000006312450": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1628 quater", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1952-01-01", "DATE_DEBUT": "1980-07-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006312450", "URL": "article/LEGI/ARTI/00/00/06/31/24/LEGIARTI000006312450.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1628ADXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN1 305 AA A CGIAN1 305 AG", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 325", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 326", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 327", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705205", "#text": "LOI 80-514 1980-07-07 ART. 1 JORF 9 JUILLET 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705205", "@numtexte": "80-514", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-07" }, { "@id": "LEGIARTI000024182243", "@num": "322", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182238", "@num": "322 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182232", "@num": "323", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 323 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182226", "@num": "323 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 323 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801115", "@num": "L420-1", "#text": "Code des assurances - art. L420-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 366 ter", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147206", "@fin": "1988-03-20", "#text": "FONDS DE GARANTIE AU PROFIT DES VICTIMES D'ACCIDENTS D'AUTOMOBILE ET DE CHASSE.", "@debut": "1966-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133894", "@fin": "1988-07-15", "#text": "ENREGISTREMENT, PUBLICITE FONCIERE ET TIMBRE", "@debut": "1966-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114502", "@fin": "1989-07-12", "#text": "IMPOSITIONS PERCUES AU PROFIT DE CERTAINS ETABLISSEMENTS PUBLICS ET D'ORGANISMES DIVERS", "@debut": "1966-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312449", "@fin": "1952-01-01", "@num": "1628 quater", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312450", "@fin": "1952-01-01", "@num": "1628 quater", "@etat": "MODIFIE_MORT_NE", "@debut": "1980-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049606767", "@fin": "1966-07-12", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312451", "@fin": "1988-03-20", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "1966-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312452", "@fin": "1994-09-02", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312453", "@fin": "2001-03-31", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312454", "@fin": "2011-06-12", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000024188711", "@fin": "2014-01-01", "@num": "1628 quater", "@etat": "ABROGE", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Le fonds de garantie institué par l'article L 420-1 du code des assurances, au profit des victimes d'accidents d'automobile est alimenté par des contributions des sociétés d'assurances ou assureurs, des automobilistes assurés. Ces diverses contributions sont liquidées et recouvrées dans les conditions fixées par un décret en Conseil d'Etat et sous les mêmes sanctions qu'en matière de droits d'enregistrement (1).
\n
\n
II. Les dépenses résultant de l'application du premier alinéa de l'article 366 ter du code rural relatif à l'indemnisation des accidents corporels de chasse sont couvertes notamment par des contributions des sociétés d'assurances, des chasseurs assurés.
\n
Les taux, assiette, modalités de liquidation et de recouvrement de ces contributions sont déterminés par un décret en Conseil d'Etat, pris après avis du conseil national des assurances (2).
\n
(1) Annexe I, art. 305 AA à 305 AG.
\n
(2) Annexe II, art. 325 à 327.
" } }, "LEGIARTI000006312451": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1628 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-03-20", "DATE_DEBUT": "1966-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006312451", "URL": "article/LEGI/ARTI/00/00/06/31/24/LEGIARTI000006312451.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1628ADXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN1 305 AA A CGIAN1 305 AG", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 325", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 326", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 327", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000024182243", "@num": "322", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182238", "@num": "322 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182232", "@num": "323", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 323 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182226", "@num": "323 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 323 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801115", "@num": "L420-1", "#text": "Code des assurances - art. L420-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 366 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000518384", "#text": "Loi 51-1508 1951-12-31 ART. 15 : code des assurances art. 420-4 JORF 1er janvier 1952", "@sens": "source", "@cidtexte": "JORFTEXT000000518384", "@numtexte": "51-1508", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-12-31" }, { "@id": "JORFTEXT000000880568", "#text": "Loi 66-497 1966-07-11 : code rural art. 366 ter JORF 12 juillet 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000880568", "@numtexte": "66-497", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-11" }, { "@id": "JORFTEXT000000882285", "#text": "Décret 85-1007 1985-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000882285", "@numtexte": "85-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147206", "@fin": "1988-03-20", "#text": "FONDS DE GARANTIE AU PROFIT DES VICTIMES D'ACCIDENTS D'AUTOMOBILE ET DE CHASSE.", "@debut": "1966-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133894", "@fin": "1988-07-15", "#text": "ENREGISTREMENT, PUBLICITE FONCIERE ET TIMBRE", "@debut": "1966-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114502", "@fin": "1989-07-12", "#text": "IMPOSITIONS PERCUES AU PROFIT DE CERTAINS ETABLISSEMENTS PUBLICS ET D'ORGANISMES DIVERS", "@debut": "1966-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312449", "@fin": "1952-01-01", "@num": "1628 quater", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312450", "@fin": "1952-01-01", "@num": "1628 quater", "@etat": "MODIFIE_MORT_NE", "@debut": "1980-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049606767", "@fin": "1966-07-12", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312451", "@fin": "1988-03-20", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "1966-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312452", "@fin": "1994-09-02", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312453", "@fin": "2001-03-31", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312454", "@fin": "2011-06-12", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000024188711", "@fin": "2014-01-01", "@num": "1628 quater", "@etat": "ABROGE", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Le fonds de garantie institué par l'article L. 420-1 du code des assurances, au profit des victimes d'accidents d'automobile est alimenté par des contributions des sociétés d'assurances ou assureurs, des automobilistes assurés et des responsables d'accidents d'automobile non bénéficiaires d'une assurance (1).
\n
\n
II. Les dépenses résultant de l'application du premier alinéa de l'article 366 ter du code rural relatif à l'indemnisation des accidents corporels de chasse sont couvertes notamment par des contributions des sociétés d'assurances, des chasseurs assurés et des responsables d'accidents corporels de chasse non bénéficiaires d'une assurance.
\n
Les taux, assiette, modalités de liquidation et de recouvrement de ces contributions sont déterminés par un décret en Conseil d'Etat, pris après avis du conseil national des assurances (2).
\n
(1) Annexe I, art. 305 AA à 305 AG.
\n
(2) Annexe II, art. 325 à 327.
" } }, "LEGIARTI000006312452": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1628 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006312452", "URL": "article/LEGI/ARTI/00/00/06/31/24/LEGIARTI000006312452.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1628ADXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN1 305 AA A CGIAN1 305 AG", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 325", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 326", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 327", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural 366 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006845267", "@num": "3", "#text": "Décret n°88-260 du 18 mars 1988 - art. 3 () JORF 20 mars 1988 incorporé au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000684682", "@nortexte": "ECOA8700040D", "@numtexte": "88-260", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-18" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000024182243", "@num": "322", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182238", "@num": "322 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182232", "@num": "323", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 323 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182226", "@num": "323 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 323 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801527", "@num": "L421-1", "#text": "Code des assurances - art. L421-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163053", "@fin": "2011-06-01", "#text": "Section I quater : Fonds de garantie contre les accidents de circulation et de chasse", "@debut": "1989-07-14" }, { "@id": "LEGISCTA000026017872", "@fin": "2999-01-01", "#text": "Section I quater : Fonds de garantie des assurances obligatoires de dommages", "@debut": "2011-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147086", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement, publicité foncière et timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312449", "@fin": "1952-01-01", "@num": "1628 quater", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312450", "@fin": "1952-01-01", "@num": "1628 quater", "@etat": "MODIFIE_MORT_NE", "@debut": "1980-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049606767", "@fin": "1966-07-12", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312451", "@fin": "1988-03-20", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "1966-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312452", "@fin": "1994-09-02", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312453", "@fin": "2001-03-31", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312454", "@fin": "2011-06-12", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000024188711", "@fin": "2014-01-01", "@num": "1628 quater", "@etat": "ABROGE", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Le fonds de garantie institué par l'article L. 421-1 du code des assurances, au profit des victimes d'accidents d'automobile est alimenté par des contributions des sociétés d'assurances ou assureurs, des automobilistes assurés et des responsables d'accidents d'automobile non bénéficiaires d'une assurance (1).
\n
\n
II. Les dépenses résultant de l'application du premier alinéa de l'article 366 ter du code rural relatif à l'indemnisation des accidents corporels de chasse sont couvertes notamment par des contributions des sociétés d'assurances, des chasseurs assurés et des responsables d'accidents corporels de chasse non bénéficiaires d'une assurance.
\n
Les taux, assiette, modalités de liquidation et de recouvrement de ces contributions sont déterminés par un décret en Conseil d'Etat, pris après avis du conseil national des assurances (2).
\n
(1) Annexe I, art. 305 AA à 305 AG.
\n
(2) Annexe II, art. 325 à 327.
" } }, "LEGIARTI000006312453": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1628 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006312453", "URL": "article/LEGI/ARTI/00/00/06/31/24/LEGIARTI000006312453.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1628ADXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "Code des assurances art. L421-1", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "LEGIARTI000024182243", "@num": "322", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182238", "@num": "322 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182232", "@num": "323", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 323 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182226", "@num": "323 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 323 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801527", "@num": "L421-1", "#text": "Code des assurances - art. L421-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801654", "@num": "L421-8", "#text": "Code des assurances - art. L421-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L223-13", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000361988", "#text": "Loi 93-1444 1993-12-31 art. 20 1° 2° JORF 5 janvier 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163053", "@fin": "2011-06-01", "#text": "Section I quater : Fonds de garantie contre les accidents de circulation et de chasse", "@debut": "1989-07-14" }, { "@id": "LEGISCTA000026017872", "@fin": "2999-01-01", "#text": "Section I quater : Fonds de garantie des assurances obligatoires de dommages", "@debut": "2011-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147086", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement, publicité foncière et timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312449", "@fin": "1952-01-01", "@num": "1628 quater", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312450", "@fin": "1952-01-01", "@num": "1628 quater", "@etat": "MODIFIE_MORT_NE", "@debut": "1980-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049606767", "@fin": "1966-07-12", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312451", "@fin": "1988-03-20", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "1966-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312452", "@fin": "1994-09-02", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312453", "@fin": "2001-03-31", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312454", "@fin": "2011-06-12", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000024188711", "@fin": "2014-01-01", "@num": "1628 quater", "@etat": "ABROGE", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Le fonds de garantie institué par l'article L. 421-1 du code des assurances, au profit des victimes d'accidents d'automobile est alimenté par des contributions des entreprises d'assurances, des automobilistes assurés et des responsables d'accidents d'automobile non bénéficiaires d'une assurance (1).
\n
\n
II. Les dépenses résultant de l'application du premier alinéa de l'article L421-8 du code des assurances relatif à l'indemnisation des dommages corporels occasionnés par tous actes de chasse ou de destruction des animaux nuisibles dans les parties du territoire où l'assurance instituée par l'article L223-13 du code rural est obligatoire sont couvertes notamment par les contributions des sociétés d'assurances, des chasseurs assurés et des responsables d'accidents corporels de chasse non bénéficiaires d'une assurance.
\n
Les taux, assiette, modalités de liquidation et de recouvrement de ces contributions sont déterminés par un décret en Conseil d'Etat, pris après avis du conseil national des assurances (2).
\n
(1) Annexe I, art. 305 AA à 305 AG.
\n
(2) Annexe II, art. 325 à 327.
" } }, "LEGIARTI000006312454": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1628 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312454", "URL": "article/LEGI/ARTI/00/00/06/31/24/LEGIARTI000006312454.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1628ADXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 322, 322 A, 323 à 323 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006849350", "@num": "1", "#text": "Ordonnance n°2000-914 du 18 septembre 2000 - art. 1 (V) JORF 21 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006849354", "@num": "5", "#text": "Ordonnance n°2000-914 du 18 septembre 2000 - art. 5 (V) JORF 21 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000588663", "#text": "Décret 2001-435 2001-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000024182243", "@num": "322", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182238", "@num": "322 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182232", "@num": "323", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 323 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182226", "@num": "323 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 323 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801527", "@num": "L421-1", "#text": "Code des assurances - art. L421-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801654", "@num": "L421-8", "#text": "Code des assurances - art. L421-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833874", "@num": "L423-16", "#text": "Code de l'environnement - art. L423-16 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163053", "@fin": "2011-06-01", "#text": "Section I quater : Fonds de garantie contre les accidents de circulation et de chasse", "@debut": "1989-07-14" }, { "@id": "LEGISCTA000026017872", "@fin": "2999-01-01", "#text": "Section I quater : Fonds de garantie des assurances obligatoires de dommages", "@debut": "2011-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147086", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement, publicité foncière et timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312449", "@fin": "1952-01-01", "@num": "1628 quater", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312450", "@fin": "1952-01-01", "@num": "1628 quater", "@etat": "MODIFIE_MORT_NE", "@debut": "1980-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049606767", "@fin": "1966-07-12", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312451", "@fin": "1988-03-20", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "1966-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312452", "@fin": "1994-09-02", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312453", "@fin": "2001-03-31", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312454", "@fin": "2011-06-12", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000024188711", "@fin": "2014-01-01", "@num": "1628 quater", "@etat": "ABROGE", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Le fonds de garantie institué par l'article L. 421-1 du code des assurances au profit des victimes d'accidents d'automobile est alimenté par des contributions des entreprises d'assurances, des automobilistes assurés et des responsables d'accidents d'automobile non bénéficiaires d'une assurance. Ces diverses contributions sont liquidées et recouvrées dans les conditions fixées par un décret en Conseil d'Etat et sous les mêmes sanctions qu'en matière de droits d'enregistrement (1).
\n
\n
II. Les dépenses résultant de l'application du premier alinéa de l'article L. 421-8 du code des assurances relatif à l'indemnisation des dommages corporels occasionnés par tous actes de chasse ou de destruction des animaux nuisibles dans les parties du territoire où l'assurance instituée par l'article L. 423-16 du code de l'environnement est obligatoire sont couvertes notamment par des contributions des sociétés d'assurances, des chasseurs assurés et des responsables d'accidents corporels de chasse non bénéficiaires d'une assurance.
\n
Les taux, assiette, modalités de liquidation et de recouvrement de ces contributions sont déterminés par un décret en Conseil d'Etat, pris après avis du conseil national des assurances (2).
\n
(1) Voir les articles 322 et 322 A de l'annexe II.
\n
(2) Voir les articles 323 à 323 A de l'annexe II.
\n
(2) Annexe II, art. 325 à 327.
" } }, "LEGIARTI000006820828": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R421-27", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-04-01", "DATE_DEBUT": "1988-03-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006820828", "URL": "article/LEGI/ARTI/00/00/06/82/08/LEGIARTI000006820828.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X421R027XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "JORFTEXT000000503252", "#text": "Décret 81-30 1981-01-14 art. 3 JORF 18 janvier 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000503252", "@numtexte": "81-30", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-01-14" }, { "@id": "LEGIARTI000006845267", "@num": "3", "#text": "Décret n°88-260 du 18 mars 1988 - art. 3 () JORF 20 mars 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000684682", "@nortexte": "ECOA8700040D", "@numtexte": "88-260", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-18" }, { "@id": "LEGITEXT000005617075", "#text": "Arrêté du 29 novembre 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006859767", "@num": "1", "#text": "Arrêté du 29 novembre 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006859767", "@num": "1", "#text": "Arrêté du 29 novembre 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006859782", "@num": "2", "#text": "Arrêté du 29 novembre 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006860154", "@num": "1", "#text": "Arrêté du 6 novembre 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000195063", "@nortexte": "ECOT9691058A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-11-06" }, { "@id": "LEGITEXT000049679935", "#text": "Décret n°2024-523 du 7 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049676035", "@nortexte": "ECOT2407958D", "@numtexte": "2024-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-07" }, { "@id": "LEGIARTI000049679957", "@num": "3", "#text": "Décret n°2024-523 du 7 juin 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049676035", "@nortexte": "ECOT2407958D", "@numtexte": "2024-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-07" }, { "@id": "LEGIARTI000022861236", "@num": "159 quinquies-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 159 quinquies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037157103", "@num": "A421-3", "#text": "Code des assurances - art. A421-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006795331", "@num": "L211-1", "#text": "Code des assurances - art. L211-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801164", "@num": "L420-4", "#text": "Code des assurances - art. L420-4 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801541", "@num": "L421-2", "#text": "Code des assurances - art. L421-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801568", "@num": "L421-4", "#text": "Code des assurances - art. L421-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820631", "@num": "R*420-27", "#text": "Code des assurances - art. R*420-27 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812128", "@num": "R211-9", "#text": "Code des assurances - art. R211-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037206619", "@num": "R421-16", "#text": "Code des assurances - art. R421-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820844", "@num": "R421-28", "#text": "Code des assurances - art. R421-28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820944", "@num": "R421-38", "#text": "Code des assurances - art. R421-38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821027", "@num": "R421-44", "#text": "Code des assurances - art. R421-44 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821241", "@num": "R421-61", "#text": "Code des assurances - art. R421-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821265", "@num": "R421-63-1", "#text": "Code des assurances - art. R421-63-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances R324-6, R325-16, R420-32 à R420-36", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182243", "@num": "322", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 86-452 1986-03-16 art. 21 JORF 16 mars 1986", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000006845331", "@num": "4", "#text": "Décret n°88-261 du 18 mars 1988 - art. 4 () JORF 20 mars 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508901", "@nortexte": "ECOA8700043D", "@numtexte": "88-261", "@typelien": "TRANSFERT", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-18" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188288", "@fin": "2004-02-24", "#text": "Paragraphe 1 : Dispositions spéciales aux accidents d'automobile.", "@debut": "1988-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006176176", "@fin": "2004-02-24", "#text": "Section IV : Régime financier du fonds de garantie", "@debut": "1988-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158955", "@fin": "2004-02-24", "#text": "Chapitre I : Le fonds de garantie contre les accidents de circulation et de chasse", "@debut": "1988-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143460", "@fin": "2004-02-24", "#text": "Titre II : Le fonds de garantie", "@debut": "1976-07-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128613", "@fin": "2999-01-01", "#text": "Livre IV : Organisations et régimes particuliers d'assurance", "@debut": "1976-07-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820828", "@fin": "1992-04-01", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1988-03-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820829", "@fin": "1994-10-01", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1992-11-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820830", "@fin": "1994-11-30", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1994-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820831", "@fin": "2003-08-02", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1994-11-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820832", "@fin": "2004-02-24", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820833", "@fin": "2007-07-21", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820834", "@fin": "2010-03-09", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2007-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021942423", "@fin": "2014-05-30", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2010-03-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029006640", "@fin": "2018-07-18", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000037206588", "@fin": "2024-06-10", "@num": "R421-27", "@etat": "ABROGE", "@debut": "2018-07-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application des dispositions de l'article L. 421-4, les contributions prévues pour l'alimentation du fonds de garantie sont assises et recouvrées dans les conditions suivantes :
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1° La contribution des entreprises d'assurance est proportionnelle aux primes ou cotisations du dernier exercice, accessoires et rappels compris et annulations déduites, relative à l'assurance des véhicules terrestres à moteur et des remorques ou semi-remorques des véhicules. Elle est liquidée et recouvrée par le fonds de garantie.
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2° La contribution des responsables d'accidents causés par l'utilisation des véhicules définis au 1° ci-dessus, non bénéficiaires d'une assurance, est assise sur le montant total des indemnités mises à leur charge à titre de réparation des dommages résultant de ces accidents. Sont considérées comme bénéficiaires d'une assurance, au sens du présent article, les personnes dont la responsabilité civile est couverte par un contrat d'assurance dans les conditions prévues par l'article L. 211-1 ; un tel bénéfice ne leur est toutefois acquis, au sens du présent article, que pour la part excédant la franchise prévue éventuellement par leur contrat en application de l'article R. 211-9.
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En cas d'instance judiciaire, la décision doit faire apparaître si le responsable est ou non bénéficiaire d'une assurance. La décision de justice ou la transaction doit opérer, le cas échéant, une ventilation entre les indemnités dues à titre de réparation des dommages résultant des dommages résultant d'atteintes à la personne et celles qui sont dues en réparation de dommages aux biens.
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La contribution est liquidée et recouvrée par les services de la direction générale des impôts selon les mêmes règles, sous les mêmes garanties et sous les mêmes sanctions qu'en matière de droits d'enregistrement. Elle est perçue sur la notification faite à la direction générale des impôts par le fonds de garantie.
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La contribution doit être acquittée dans le délai d'un mois à compter de la réclamation adressée par la direction générale des impôts.
\n
3° La contribution des assurés est assise sur toutes les primes ou cotisations qu'ils versent aux entreprises d'assurance mentionnées à l'article L. 421-2 pour l'assurance des risques de responsabilité civile résultant d'accidents causés par les véhicules définis au 1° ci-dessus. Elle est perçue par les entreprises d'assurance et recouvrée selon les modalités fixées par arrêté du ministre du budget.
\n
Un décret en Conseil d'Etat détermine les modalités d'assiette de la contribution exigée pour les véhicules étrangers.
" } }, "LEGIARTI000006820829": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R421-27", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-10-01", "DATE_DEBUT": "1992-11-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006820829", "URL": "article/LEGI/ARTI/00/00/06/82/08/LEGIARTI000006820829.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X421R027XXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006848213", "@num": "11", "#text": "Décret n°92-308 du 31 mars 1992 - art. 11 () JORF 1er avril 1992 en vigueur le 20 novembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000539269", "@nortexte": "ECOT9294087D", "@numtexte": "92-308", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-03-31" }, { "@id": "LEGIARTI000006848232", "@num": "13", "#text": "Décret n°92-308 du 31 mars 1992 - art. 13 (V) JORF 1er avril 1992 en vigueur le 20 novembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000539269", "@nortexte": "ECOT9294087D", "@numtexte": "92-308", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-03-31" }, { "@id": "LEGITEXT000005617075", "#text": "Arrêté du 29 novembre 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006859767", "@num": "1", "#text": "Arrêté du 29 novembre 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006859767", "@num": "1", "#text": "Arrêté du 29 novembre 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006859782", "@num": "2", "#text": "Arrêté du 29 novembre 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006860154", "@num": "1", "#text": "Arrêté du 6 novembre 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000195063", "@nortexte": "ECOT9691058A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-11-06" }, { "@id": "LEGITEXT000049679935", "#text": "Décret n°2024-523 du 7 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049676035", "@nortexte": "ECOT2407958D", "@numtexte": "2024-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-07" }, { "@id": "LEGIARTI000049679957", "@num": "3", "#text": "Décret n°2024-523 du 7 juin 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049676035", "@nortexte": "ECOT2407958D", "@numtexte": "2024-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-07" }, { "@id": "LEGIARTI000022861236", "@num": "159 quinquies-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 159 quinquies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037157103", "@num": "A421-3", "#text": "Code des assurances - art. A421-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006795331", "@num": "L211-1", "#text": "Code des assurances - art. L211-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801164", "@num": "L420-4", "#text": "Code des assurances - art. L420-4 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801541", "@num": "L421-2", "#text": "Code des assurances - art. L421-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801568", "@num": "L421-4", "#text": "Code des assurances - art. L421-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820631", "@num": "R*420-27", "#text": "Code des assurances - art. R*420-27 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812128", "@num": "R211-9", "#text": "Code des assurances - art. R211-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037206619", "@num": "R421-16", "#text": "Code des assurances - art. R421-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820844", "@num": "R421-28", "#text": "Code des assurances - art. R421-28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820944", "@num": "R421-38", "#text": "Code des assurances - art. R421-38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821027", "@num": "R421-44", "#text": "Code des assurances - art. R421-44 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821241", "@num": "R421-61", "#text": "Code des assurances - art. R421-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821265", "@num": "R421-63-1", "#text": "Code des assurances - art. R421-63-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances R324-6, R325-16, R420-32 à R420-36", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182243", "@num": "322", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188288", "@fin": "2004-02-24", "#text": "Paragraphe 1 : Dispositions spéciales aux accidents d'automobile.", "@debut": "1988-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006176176", "@fin": "2004-02-24", "#text": "Section IV : Régime financier du fonds de garantie", "@debut": "1988-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158955", "@fin": "2004-02-24", "#text": "Chapitre I : Le fonds de garantie contre les accidents de circulation et de chasse", "@debut": "1988-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143460", "@fin": "2004-02-24", "#text": "Titre II : Le fonds de garantie", "@debut": "1976-07-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128613", "@fin": "2999-01-01", "#text": "Livre IV : Organisations et régimes particuliers d'assurance", "@debut": "1976-07-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820828", "@fin": "1992-04-01", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1988-03-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820829", "@fin": "1994-10-01", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1992-11-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820830", "@fin": "1994-11-30", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1994-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820831", "@fin": "2003-08-02", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1994-11-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820832", "@fin": "2004-02-24", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820833", "@fin": "2007-07-21", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820834", "@fin": "2010-03-09", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2007-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021942423", "@fin": "2014-05-30", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2010-03-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029006640", "@fin": "2018-07-18", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000037206588", "@fin": "2024-06-10", "@num": "R421-27", "@etat": "ABROGE", "@debut": "2018-07-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application des dispositions de l'article L. 421-4, les contributions prévues pour l'alimentation du fonds de garantie sont assises et recouvrées dans les conditions suivantes :
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1° La contribution des entreprises d'assurance est proportionnelle aux primes ou cotisations du dernier exercice, accessoires et rappels compris et annulations déduites, relative à l'assurance des véhicules terrestres à moteur et des remorques ou semi-remorques des véhicules lorsque le risque est situé sur le territoire de la République française. Elle est liquidée et recouvrée par le fonds de garantie.
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2° La contribution des responsables d'accidents causés par l'utilisation des véhicules définis au 1° ci-dessus, non bénéficiaires d'une assurance, est assise sur le montant total des indemnités mises à leur charge à titre de réparation des dommages résultant de ces accidents. Sont considérées comme bénéficiaires d'une assurance, au sens du présent article, les personnes dont la responsabilité civile est couverte par un contrat d'assurance dans les conditions prévues par l'article L. 211-1 ; un tel bénéfice ne leur est toutefois acquis, au sens du présent article, que pour la part excédant la franchise prévue éventuellement par leur contrat en application de l'article R. 211-9.
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En cas d'instance judiciaire, la décision doit faire apparaître si le responsable est ou non bénéficiaire d'une assurance. La décision de justice ou la transaction doit opérer, le cas échéant, une ventilation entre les indemnités dues à titre de réparation des dommages résultant des dommages résultant d'atteintes à la personne et celles qui sont dues en réparation de dommages aux biens.
\n
La contribution est liquidée et recouvrée par les services de la direction générale des impôts selon les mêmes règles, sous les mêmes garanties et sous les mêmes sanctions qu'en matière de droits d'enregistrement. Elle est perçue sur la notification faite à la direction générale des impôts par le fonds de garantie.
\n
La contribution doit être acquittée dans le délai d'un mois à compter de la réclamation adressée par la direction générale des impôts.
\n
3° La contribution des assurés est assise sur toutes les primes ou cotisations qu'ils versent aux entreprises d'assurance mentionnées à l'article L. 421-2 pour l'assurance des risques de responsabilité civile résultant d'accidents causés par les véhicules définis au 1° ci-dessus. Elle est perçue par les entreprises d'assurance et recouvrée selon les modalités fixées par arrêté du ministre du budget.
\n
Un décret en Conseil d'Etat détermine les modalités d'assiette de la contribution exigée pour les véhicules étrangers.
" } }, "LEGIARTI000006820830": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R421-27", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-11-30", "DATE_DEBUT": "1994-10-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006820830", "URL": "article/LEGI/ARTI/00/00/06/82/08/LEGIARTI000006820830.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X421R027XXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006850370", "@num": "5", "#text": "Décret n°94-847 du 26 septembre 1994 - art. 5 () JORF 1er octobre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000732381", "@nortexte": "ECOT9491010D", "@numtexte": "94-847", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-09-26" }, { "@id": "LEGITEXT000005617075", "#text": "Arrêté du 29 novembre 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006859767", "@num": "1", "#text": "Arrêté du 29 novembre 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006859767", "@num": "1", "#text": "Arrêté du 29 novembre 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006859782", "@num": "2", "#text": "Arrêté du 29 novembre 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006860154", "@num": "1", "#text": "Arrêté du 6 novembre 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000195063", "@nortexte": "ECOT9691058A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-11-06" }, { "@id": "LEGITEXT000049679935", "#text": "Décret n°2024-523 du 7 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049676035", "@nortexte": "ECOT2407958D", "@numtexte": "2024-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-07" }, { "@id": "LEGIARTI000049679957", "@num": "3", "#text": "Décret n°2024-523 du 7 juin 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049676035", "@nortexte": "ECOT2407958D", "@numtexte": "2024-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-07" }, { "@id": "LEGIARTI000022861236", "@num": "159 quinquies-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 159 quinquies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037157103", "@num": "A421-3", "#text": "Code des assurances - art. A421-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792236", "@num": "L121-1", "#text": "Code des assurances - art. L121-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006795331", "@num": "L211-1", "#text": "Code des assurances - art. L211-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801164", "@num": "L420-4", "#text": "Code des assurances - art. L420-4 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801541", "@num": "L421-2", "#text": "Code des assurances - art. L421-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801568", "@num": "L421-4", "#text": "Code des assurances - art. L421-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820631", "@num": "R*420-27", "#text": "Code des assurances - art. R*420-27 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037206619", "@num": "R421-16", "#text": "Code des assurances - art. R421-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820844", "@num": "R421-28", "#text": "Code des assurances - art. R421-28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820944", "@num": "R421-38", "#text": "Code des assurances - art. R421-38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821027", "@num": "R421-44", "#text": "Code des assurances - art. R421-44 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821241", "@num": "R421-61", "#text": "Code des assurances - art. R421-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821265", "@num": "R421-63-1", "#text": "Code des assurances - art. R421-63-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances R324-6, R325-16, R420-32 à R420-36", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182243", "@num": "322", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188288", "@fin": "2004-02-24", "#text": "Paragraphe 1 : Dispositions spéciales aux accidents d'automobile.", "@debut": "1988-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006176176", "@fin": "2004-02-24", "#text": "Section IV : Régime financier du fonds de garantie", "@debut": "1988-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158955", "@fin": "2004-02-24", "#text": "Chapitre I : Le fonds de garantie contre les accidents de circulation et de chasse", "@debut": "1988-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143460", "@fin": "2004-02-24", "#text": "Titre II : Le fonds de garantie", "@debut": "1976-07-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128613", "@fin": "2999-01-01", "#text": "Livre IV : Organisations et régimes particuliers d'assurance", "@debut": "1976-07-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820828", "@fin": "1992-04-01", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1988-03-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820829", "@fin": "1994-10-01", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1992-11-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820830", "@fin": "1994-11-30", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1994-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820831", "@fin": "2003-08-02", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1994-11-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820832", "@fin": "2004-02-24", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820833", "@fin": "2007-07-21", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820834", "@fin": "2010-03-09", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2007-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021942423", "@fin": "2014-05-30", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2010-03-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029006640", "@fin": "2018-07-18", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000037206588", "@fin": "2024-06-10", "@num": "R421-27", "@etat": "ABROGE", "@debut": "2018-07-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application des dispositions de l'article L. 421-4, les contributions prévues pour l'alimentation du fonds de garantie sont assises et recouvrées dans les conditions suivantes :
\n
1° La contribution des entreprises d'assurance est proportionnelle aux primes ou cotisations du dernier exercice, accessoires et rappels compris et annulations déduites, relative à l'assurance des véhicules terrestres à moteur et des remorques ou semi-remorques des véhicules lorsque le risque est situé sur le territoire de la République française. Elle est liquidée et recouvrée par le fonds de garantie.
\n
2° La contribution des responsables d'accidents causés par l'utilisation des véhicules définis au 1° ci-dessus, non bénéficiaires d'une assurance, est assise sur le montant total des indemnités mises à leur charge à titre de réparation des dommages résultant de ces accidents. Sont considérées comme bénéficiaires d'une assurance, au sens du présent article, les personnes dont la responsabilité civile est couverte par un contrat d'assurance dans les conditions prévues par l'article L. 211-1 ; un tel bénéfice ne leur est toutefois acquis, au sens du présent article, que pour la part excédant la franchise prévue éventuellement par leur contrat en application de l'article L. 121-1.
\n
En cas d'instance judiciaire, la décision doit faire apparaître si le responsable est ou non bénéficiaire d'une assurance. La décision de justice ou la transaction doit opérer, le cas échéant, une ventilation entre les indemnités dues à titre de réparation des dommages résultant des dommages résultant d'atteintes à la personne et celles qui sont dues en réparation de dommages aux biens.
\n
La contribution est liquidée et recouvrée par les services de la direction générale des impôts selon les mêmes règles, sous les mêmes garanties et sous les mêmes sanctions qu'en matière de droits d'enregistrement. Elle est perçue sur la notification faite à la direction générale des impôts par le fonds de garantie.
\n
La contribution doit être acquittée dans le délai d'un mois à compter de la réclamation adressée par la direction générale des impôts.
\n
3° La contribution des assurés est assise sur toutes les primes ou cotisations qu'ils versent aux entreprises d'assurance mentionnées à l'article L. 421-2 pour l'assurance des risques de responsabilité civile résultant d'accidents causés par les véhicules définis au 1° ci-dessus. Elle est perçue par les entreprises d'assurance et recouvrée selon les modalités fixées par arrêté du ministre du budget.
\n
Un décret en Conseil d'Etat détermine les modalités d'assiette de la contribution exigée pour les véhicules étrangers.
" } }, "LEGIARTI000006820831": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R421-27", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "1994-11-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006820831", "URL": "article/LEGI/ARTI/00/00/06/82/08/LEGIARTI000006820831.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X421R027XXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "JORFTEXT000000367520", "#text": "Décret 94-1023 1994-11-29 art. 11 *champ d'application*", "@sens": "source", "@cidtexte": "JORFTEXT000000367520", "@nortexte": "ECOT9491020D", "@numtexte": "94-1023", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006850482", "@num": "2", "#text": "Décret n°94-1023 du 29 novembre 1994 - art. 2 () JORF 30 novembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000367520", "@nortexte": "ECOT9491020D", "@numtexte": "94-1023", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-11-29" }, { "@id": "LEGITEXT000005617075", "#text": "Arrêté du 29 novembre 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006859767", "@num": "1", "#text": "Arrêté du 29 novembre 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006859767", "@num": "1", "#text": "Arrêté du 29 novembre 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006859782", "@num": "2", "#text": "Arrêté du 29 novembre 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006860154", "@num": "1", "#text": "Arrêté du 6 novembre 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000195063", "@nortexte": "ECOT9691058A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-11-06" }, { "@id": "LEGITEXT000049679935", "#text": "Décret n°2024-523 du 7 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049676035", "@nortexte": "ECOT2407958D", "@numtexte": "2024-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-07" }, { "@id": "LEGIARTI000049679957", "@num": "3", "#text": "Décret n°2024-523 du 7 juin 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049676035", "@nortexte": "ECOT2407958D", "@numtexte": "2024-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-07" }, { "@id": "LEGIARTI000022861236", "@num": "159 quinquies-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 159 quinquies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037157103", "@num": "A421-3", "#text": "Code des assurances - art. A421-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792236", "@num": "L121-1", "#text": "Code des assurances - art. L121-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006795331", "@num": "L211-1", "#text": "Code des assurances - art. L211-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801164", "@num": "L420-4", "#text": "Code des assurances - art. L420-4 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801568", "@num": "L421-4", "#text": "Code des assurances - art. L421-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820631", "@num": "R*420-27", "#text": "Code des assurances - art. R*420-27 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037206619", "@num": "R421-16", "#text": "Code des assurances - art. R421-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820844", "@num": "R421-28", "#text": "Code des assurances - art. R421-28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820944", "@num": "R421-38", "#text": "Code des assurances - art. R421-38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821027", "@num": "R421-44", "#text": "Code des assurances - art. R421-44 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821241", "@num": "R421-61", "#text": "Code des assurances - art. R421-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821265", "@num": "R421-63-1", "#text": "Code des assurances - art. R421-63-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances R324-6, R325-16, R420-32 à R420-36", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182243", "@num": "322", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188288", "@fin": "2004-02-24", "#text": "Paragraphe 1 : Dispositions spéciales aux accidents d'automobile.", "@debut": "1988-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006176176", "@fin": "2004-02-24", "#text": "Section IV : Régime financier du fonds de garantie", "@debut": "1988-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158955", "@fin": "2004-02-24", "#text": "Chapitre I : Le fonds de garantie contre les accidents de circulation et de chasse", "@debut": "1988-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143460", "@fin": "2004-02-24", "#text": "Titre II : Le fonds de garantie", "@debut": "1976-07-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128613", "@fin": "2999-01-01", "#text": "Livre IV : Organisations et régimes particuliers d'assurance", "@debut": "1976-07-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820828", "@fin": "1992-04-01", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1988-03-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820829", "@fin": "1994-10-01", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1992-11-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820830", "@fin": "1994-11-30", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1994-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820831", "@fin": "2003-08-02", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1994-11-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820832", "@fin": "2004-02-24", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820833", "@fin": "2007-07-21", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820834", "@fin": "2010-03-09", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2007-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021942423", "@fin": "2014-05-30", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2010-03-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029006640", "@fin": "2018-07-18", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000037206588", "@fin": "2024-06-10", "@num": "R421-27", "@etat": "ABROGE", "@debut": "2018-07-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application des dispositions de l'article L. 421-4, les contributions prévues pour l'alimentation du fonds de garantie sont assises et recouvrées dans les conditions suivantes :
\n
1° La contribution des entreprises d'assurance est proportionnelle aux primes ou cotisations du dernier exercice, accessoires et rappels compris et annulations déduites, relatives à l'assurance des véhicules terrestres à moteur et des remorques ou semi-remorques des véhicules lorsque le risque est situé sur le territoire de la République française. Elle est liquidée et recouvrée par le fonds de garantie qui peut prévoir le versement d'acomptes.
\n
2° La contribution des responsables d'accidents causés par l'utilisation des véhicules définis au 1° ci-dessus, non bénéficiaires d'une assurance, est assise sur le montant total des indemnités mises à leur charge à titre de réparation des dommages résultant de ces accidents. Sont considérées comme bénéficiaires d'une assurance, au sens du présent article, les personnes dont la responsabilité civile est couverte par un contrat d'assurance dans les conditions prévues par l'article L. 211-1. Un tel bénéfice ne leur est toutefois acquis, au sens du présent article, que pour la part excédant la franchise prévue éventuellement par leur contrat en application de l'article L. 121-1.
\n
En cas d'instance judiciaire, la décision doit faire apparaître si le responsable est ou non bénéficiaire d'une assurance.
\n
La contribution est liquidée et recouvrée par les services de la direction générale des impôts, selon les mêmes règles, sous les mêmes garanties et sous les mêmes sanctions qu'en matière de droits d'enregistrement. Elle est perçue sur la notification faite à la direction générale des impôts par le fonds de garantie.
\n
La contribution doit être acquittée dans le délai d'un mois à compter de la réclamation adressée par la direction générale des impôts.
\n
3° La contribution des assurés est assise sur toutes les primes ou cotisations nettes d'annulation qu'ils versent aux entreprises d'assurance pour l'assurance des risques de responsabilité civile résultant d'accidents causés par les véhicules définis au 1° ci-dessus. Elle est perçue par les entreprises d'assurance et recouvrée mensuellement par le fonds de garantie. Celui-ci peut prévoir le versement d'acomptes.
" } }, "LEGIARTI000006820832": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R421-27", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-02-24", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006820832", "URL": "article/LEGI/ARTI/00/00/06/82/08/LEGIARTI000006820832.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X421R027XXAE" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGITEXT000005617075", "#text": "Arrêté du 29 novembre 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006859767", "@num": "1", "#text": "Arrêté du 29 novembre 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006859767", "@num": "1", "#text": "Arrêté du 29 novembre 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006859782", "@num": "2", "#text": "Arrêté du 29 novembre 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006860154", "@num": "1", "#text": "Arrêté du 6 novembre 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000195063", "@nortexte": "ECOT9691058A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-11-06" }, { "@id": "LEGIARTI000006713764", "@num": "81", "#text": "Loi n°2003-706 du 1 août 2003 - art. 81 (V) JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGITEXT000049679935", "#text": "Décret n°2024-523 du 7 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049676035", "@nortexte": "ECOT2407958D", "@numtexte": "2024-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-07" }, { "@id": "LEGIARTI000049679957", "@num": "3", "#text": "Décret n°2024-523 du 7 juin 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049676035", "@nortexte": "ECOT2407958D", "@numtexte": "2024-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-07" }, { "@id": "LEGIARTI000022861236", "@num": "159 quinquies-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 159 quinquies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037157103", "@num": "A421-3", "#text": "Code des assurances - art. A421-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792236", "@num": "L121-1", "#text": "Code des assurances - art. L121-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006795331", "@num": "L211-1", "#text": "Code des assurances - art. L211-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801164", "@num": "L420-4", "#text": "Code des assurances - art. L420-4 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801568", "@num": "L421-4", "#text": "Code des assurances - art. L421-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820631", "@num": "R*420-27", "#text": "Code des assurances - art. R*420-27 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037206619", "@num": "R421-16", "#text": "Code des assurances - art. R421-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820844", "@num": "R421-28", "#text": "Code des assurances - art. R421-28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820944", "@num": "R421-38", "#text": "Code des assurances - art. R421-38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821027", "@num": "R421-44", "#text": "Code des assurances - art. R421-44 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821241", "@num": "R421-61", "#text": "Code des assurances - art. R421-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821265", "@num": "R421-63-1", "#text": "Code des assurances - art. R421-63-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances R324-6, R325-16, R420-32 à R420-36", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182243", "@num": "322", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188288", "@fin": "2004-02-24", "#text": "Paragraphe 1 : Dispositions spéciales aux accidents d'automobile.", "@debut": "1988-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006176176", "@fin": "2004-02-24", "#text": "Section IV : Régime financier du fonds de garantie", "@debut": "1988-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158955", "@fin": "2004-02-24", "#text": "Chapitre I : Le fonds de garantie contre les accidents de circulation et de chasse", "@debut": "1988-03-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143460", "@fin": "2004-02-24", "#text": "Titre II : Le fonds de garantie", "@debut": "1976-07-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128613", "@fin": "2999-01-01", "#text": "Livre IV : Organisations et régimes particuliers d'assurance", "@debut": "1976-07-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820828", "@fin": "1992-04-01", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1988-03-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820829", "@fin": "1994-10-01", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1992-11-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820830", "@fin": "1994-11-30", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1994-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820831", "@fin": "2003-08-02", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1994-11-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820832", "@fin": "2004-02-24", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820833", "@fin": "2007-07-21", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820834", "@fin": "2010-03-09", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2007-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021942423", "@fin": "2014-05-30", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2010-03-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029006640", "@fin": "2018-07-18", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000037206588", "@fin": "2024-06-10", "@num": "R421-27", "@etat": "ABROGE", "@debut": "2018-07-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application des dispositions de l'article L. 421-4, les contributions prévues pour l'alimentation du fonds de garantie sont assises et recouvrées dans les conditions suivantes :
\n
1° La contribution des entreprises d'assurance est proportionnelle aux primes ou cotisations du dernier exercice, accessoires et rappels compris et annulations déduites, relatives à l'assurance des véhicules terrestres à moteur et des remorques ou semi-remorques des véhicules lorsque le risque est situé sur le territoire de la République française. Elle est liquidée et recouvrée par le fonds de garantie qui peut prévoir le versement d'acomptes.
\n
2° La contribution des responsables d'accidents causés par l'utilisation des véhicules définis au 1° ci-dessus, non bénéficiaires d'une assurance, est assise sur le montant total des indemnités mises à leur charge à titre de réparation des dommages résultant de ces accidents. Sont considérées comme bénéficiaires d'une assurance, au sens du présent article, les personnes dont la responsabilité civile est couverte par un contrat d'assurance dans les conditions prévues par l'article L. 211-1. Un tel bénéfice ne leur est toutefois acquis, au sens du présent article, que pour la part excédant la franchise prévue éventuellement par leur contrat en application de l'article L. 121-1.
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En cas d'instance judiciaire, la décision doit faire apparaître si le responsable est ou non bénéficiaire d'une assurance.
\n
La contribution est liquidée et recouvrée par les services de la direction générale des impôts, selon les mêmes règles, sous les mêmes garanties et sous les mêmes sanctions qu'en matière de droits d'enregistrement. Elle est perçue sur la notification faite à la direction générale des impôts par le fonds de garantie.
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La contribution doit être acquittée dans le délai d'un mois à compter de la réclamation adressée par la direction générale des impôts.
\n
3° La contribution des assurés est assise sur toutes les primes ou cotisations nettes d'annulation qu'ils versent aux entreprises d'assurance pour l'assurance des risques de responsabilité civile résultant d'accidents causés par les véhicules définis au 1° ci-dessus. Elle est perçue par les entreprises d'assurance et recouvrée mensuellement par le fonds de garantie. Celui-ci peut prévoir le versement d'acomptes.
" } }, "LEGIARTI000006820833": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R421-27", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-07-21", "DATE_DEBUT": "2005-12-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006820833", "URL": "article/LEGI/ARTI/00/00/06/82/08/LEGIARTI000006820833.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X421R027XXAF" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGITEXT000005617075", "#text": "Arrêté du 29 novembre 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006859767", "@num": "1", "#text": "Arrêté du 29 novembre 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006859767", "@num": "1", "#text": "Arrêté du 29 novembre 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006859782", "@num": "2", "#text": "Arrêté du 29 novembre 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006860154", "@num": "1", "#text": "Arrêté du 6 novembre 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000195063", "@nortexte": "ECOT9691058A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-11-06" }, { "@id": "LEGIARTI000006228838", "@num": "1", "#text": "Décret n°2004-176 du 17 février 2004 - art. 1 () JORF 24 février 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000431522", "@nortexte": "ECOT0395120D", "@numtexte": "2004-176", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-02-17" }, { "@id": "LEGIARTI000006228842", "@num": "5", "#text": "Décret n°2004-176 du 17 février 2004 - art. 5 () JORF 24 février 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000431522", "@nortexte": "ECOT0395120D", "@numtexte": "2004-176", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-02-17" }, { "@id": "LEGIARTI000006228843", "@num": "6", "#text": "Décret n°2004-176 du 17 février 2004 - art. 6 () JORF 24 février 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000431522", "@nortexte": "ECOT0395120D", "@numtexte": "2004-176", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-02-17" }, { "@id": "LEGIARTI000006842397", "@num": "14", "#text": "Loi n°2005-1564 du 15 décembre 2005 - art. 14 (V) JORF 16 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000634104", "@nortexte": "ECOX0500009L", "@numtexte": "2005-1564", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-15" }, { "@id": "LEGITEXT000049679935", "#text": "Décret n°2024-523 du 7 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049676035", "@nortexte": "ECOT2407958D", "@numtexte": "2024-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-07" }, { "@id": "LEGIARTI000049679957", "@num": "3", "#text": "Décret n°2024-523 du 7 juin 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049676035", "@nortexte": "ECOT2407958D", "@numtexte": "2024-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-07" }, { "@id": "LEGIARTI000022861236", "@num": "159 quinquies-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 159 quinquies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037157103", "@num": "A421-3", "#text": "Code des assurances - art. A421-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792236", "@num": "L121-1", "#text": "Code des assurances - art. L121-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006795331", "@num": "L211-1", "#text": "Code des assurances - art. L211-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796640", "@num": "L310-18", "#text": "Code des assurances - art. L310-18 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801568", "@num": "L421-4", "#text": "Code des assurances - art. L421-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820631", "@num": "R*420-27", "#text": "Code des assurances - art. R*420-27 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037206619", "@num": "R421-16", "#text": "Code des assurances - art. R421-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820844", "@num": "R421-28", "#text": "Code des assurances - art. R421-28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820944", "@num": "R421-38", "#text": "Code des assurances - art. R421-38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821027", "@num": "R421-44", "#text": "Code des assurances - art. R421-44 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821241", "@num": "R421-61", "#text": "Code des assurances - art. R421-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821265", "@num": "R421-63-1", "#text": "Code des assurances - art. R421-63-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820704", "@num": "R421-9", "#text": "Code des assurances - art. R421-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182243", "@num": "322", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Règlement 2027-97 CE 1997-10-09 (Conseil)", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188295", "@fin": "2999-01-01", "#text": "Paragraphe 1", "@debut": "2004-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006176183", "@fin": "2999-01-01", "#text": "Section IV : Régime financier du fonds de garantie", "@debut": "2004-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158963", "@fin": "2999-01-01", "#text": "Chapitre Ier : Le fonds de garantie des assurances obligatoires de dommages.", "@debut": "2004-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143477", "@fin": "2999-01-01", "#text": "Titre II : Les fonds de garantie", "@debut": "1991-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128613", "@fin": "2999-01-01", "#text": "Livre IV : Organisations et régimes particuliers d'assurance", "@debut": "1976-07-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820828", "@fin": "1992-04-01", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1988-03-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820829", "@fin": "1994-10-01", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1992-11-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820830", "@fin": "1994-11-30", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1994-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820831", "@fin": "2003-08-02", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1994-11-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820832", "@fin": "2004-02-24", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820833", "@fin": "2007-07-21", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820834", "@fin": "2010-03-09", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2007-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021942423", "@fin": "2014-05-30", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2010-03-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029006640", "@fin": "2018-07-18", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000037206588", "@fin": "2024-06-10", "@num": "R421-27", "@etat": "ABROGE", "@debut": "2018-07-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application des dispositions de l'article L. 421-4, les contributions prévues pour l'alimentation du fonds de garantie sont assises et recouvrées dans les conditions suivantes :
\n
1° La contribution des entreprises d'assurances au titre de la section \"Opérations du fonds de garantie résultant de la défaillance d'entreprises d'assurance dommages\" prévue à l'article R. 421-9 est proportionnelle aux primes ou cotisations du dernier exercice, accessoires et rappels compris et annulations déduites, relatives aux contrats dont la souscription est rendue obligatoire, à l'exception des garanties relatives à la responsabilité du transporteur maritime, fluvial et aérien, y compris ceux souscrits en application du règlement (CE) n° 2027/97 du Conseil du 9 octobre 1997, lorsque le risque est situé dans la Communauté européenne. Elle est liquidée et recouvrée par le fonds de garantie qui peut prévoir le versement d'acomptes.
\n
2° Lorsque le montant total des provisions inscrites au passif de la section \"Opérations du fonds de garantie résultant de la défaillance d'entreprises d'assurance dommages\" devient inférieur à 250 millions d'euros pendant une durée supérieure à six mois consécutifs, une contribution extraordinaire des entreprises d'assurance au titre de la section Défaillance des entreprises d'assurance de dommage est appelée. Son montant doit permettre de faire revenir durablement le montant total des provisions de la section considérée au-dessus de ce seuil. Cette contribution extraordinaire est liquidée et recouvrée par le fonds de garantie. Les entreprises adhérentes disposent d'un délai d'un mois pour verser au fonds leur cotisation à compter de la réception de l'appel du fonds. Le fonds de garantie informe l'Autorité de contrôle de tout retard de versement de plus d'un mois ou de tout refus de versement d'une entreprise d'assurance, afin que l'Autorité mette en oeuvre, le cas échéant, les procédures de sanctions prévues à l'article L. 310-18. Les cotisations versées au fonds de garantie par les entreprises dont l'adhésion au fonds a pris fin ne peuvent faire l'objet d'un reversement par celui-ci. La contribution extraordinaire est proportionnelle aux primes ou cotisations du dernier exercice, accessoires et rappels compris et annulations déduites, relatives aux contrats dont la souscription est rendue obligatoire, à l'exception des garanties relatives à la responsabilité du transporteur maritime, fluvial et aérien, y compris ceux souscrits en application du règlement (CE) n° 2027/97 du Conseil du 9 octobre 1997, lorsque le risque est situé dans la Communauté européenne. Elle est liquidée et recouvrée par le fonds de garantie.
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3° La contribution des entreprises d'assurance est proportionnelle aux primes ou cotisations du dernier exercice, accessoires et rappels compris et annulations déduites, relatives à l'assurance des véhicules terrestres à moteur et des remorques ou semi-remorques des véhicules lorsque le risque est situé sur le territoire de la République française. Elle est liquidée et recouvrée par le fonds de garantie qui peut prévoir le versement d'acomptes.
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4° La contribution des responsables d'accidents causés par l'utilisation des véhicules définis au 3° ci-dessus, non bénéficiaires d'une assurance, est assise sur le montant total des indemnités mises à leur charge à titre de réparation des dommages résultant de ces accidents. Sont considérées comme bénéficiaires d'une assurance, au sens du présent article, les personnes dont la responsabilité civile est couverte par un contrat d'assurance dans les conditions prévues par l'article L. 211-1. Un tel bénéfice ne leur est toutefois acquis, au sens du présent article, que pour la part excédant la franchise prévue éventuellement par leur contrat en application de l'article L. 121-1.
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En cas d'instance judiciaire, la décision doit faire apparaître si le responsable est ou non bénéficiaire d'une assurance.
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La contribution est liquidée et recouvrée par les services de la direction générale des impôts, selon les mêmes règles, sous les mêmes garanties et sous les mêmes sanctions qu'en matière de droits d'enregistrement. Elle est perçue sur la notification faite à la direction générale des impôts par le fonds de garantie.
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La contribution doit être acquittée dans le délai d'un mois à compter de la réclamation adressée par la direction générale des impôts.
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5° La contribution des assurés est assise sur toutes les primes ou cotisations nettes d'annulation qu'ils versent aux entreprises d'assurance pour l'assurance des risques de responsabilité civile résultant d'accidents causés par les véhicules définis au 3° ci-dessus. Elle est perçue par les entreprises d'assurance et recouvrée mensuellement par le fonds de garantie. Celui-ci peut prévoir le versement d'acomptes.
\n
" } }, "LEGIARTI000006820834": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R421-27", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-03-09", "DATE_DEBUT": "2007-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006820834", "URL": "article/LEGI/ARTI/00/00/06/82/08/LEGIARTI000006820834.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X421R027XXAG" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGITEXT000005617075", "#text": "Arrêté du 29 novembre 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006859767", "@num": "1", "#text": "Arrêté du 29 novembre 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006859767", "@num": "1", "#text": "Arrêté du 29 novembre 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006859782", "@num": "2", "#text": "Arrêté du 29 novembre 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006860154", "@num": "1", "#text": "Arrêté du 6 novembre 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000195063", "@nortexte": "ECOT9691058A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-11-06" }, { "@id": "JORFTEXT000000792327", "#text": "Décret 2007-1118 2007-07-19 art. 2 11° JORF 21 juillet 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000792327", "@nortexte": "ECET0755630D", "@numtexte": "2007-1118", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-07-19" }, { "@id": "LEGITEXT000049679935", "#text": "Décret n°2024-523 du 7 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049676035", "@nortexte": "ECOT2407958D", "@numtexte": "2024-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-07" }, { "@id": "LEGIARTI000049679957", "@num": "3", "#text": "Décret n°2024-523 du 7 juin 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049676035", "@nortexte": "ECOT2407958D", "@numtexte": "2024-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-07" }, { "@id": "LEGIARTI000022861236", "@num": "159 quinquies-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 159 quinquies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037157103", "@num": "A421-3", "#text": "Code des assurances - art. 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R421-28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820944", "@num": "R421-38", "#text": "Code des assurances - art. R421-38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821027", "@num": "R421-44", "#text": "Code des assurances - art. R421-44 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821241", "@num": "R421-61", "#text": "Code des assurances - art. R421-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821265", "@num": "R421-63-1", "#text": "Code des assurances - art. R421-63-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182243", "@num": "322", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Règlement 2027-97 CE 1997-10-09 (Conseil)", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188295", "@fin": "2999-01-01", "#text": "Paragraphe 1", "@debut": "2004-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006176183", "@fin": "2999-01-01", "#text": "Section IV : Régime financier du fonds de garantie", "@debut": "2004-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158963", "@fin": "2999-01-01", "#text": "Chapitre Ier : Le fonds de garantie des assurances obligatoires de dommages.", "@debut": "2004-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143477", "@fin": "2999-01-01", "#text": "Titre II : Les fonds de garantie", "@debut": "1991-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128613", "@fin": "2999-01-01", "#text": "Livre IV : Organisations et régimes particuliers d'assurance", "@debut": "1976-07-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820828", "@fin": "1992-04-01", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1988-03-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820829", "@fin": "1994-10-01", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1992-11-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820830", "@fin": "1994-11-30", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1994-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820831", "@fin": "2003-08-02", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1994-11-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820832", "@fin": "2004-02-24", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820833", "@fin": "2007-07-21", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820834", "@fin": "2010-03-09", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2007-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021942423", "@fin": "2014-05-30", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2010-03-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029006640", "@fin": "2018-07-18", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000037206588", "@fin": "2024-06-10", "@num": "R421-27", "@etat": "ABROGE", "@debut": "2018-07-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application des dispositions de l'article L. 421-4, les contributions prévues pour l'alimentation du fonds de garantie sont assises et recouvrées dans les conditions suivantes :
\n
1° La contribution des entreprises d'assurances au titre de la section \"Opérations du fonds de garantie résultant de la défaillance d'entreprises d'assurance dommages\" prévue à l'article R. 421-24-8 est proportionnelle aux primes ou cotisations du dernier exercice, accessoires et rappels compris et annulations déduites, relatives aux contrats dont la souscription est rendue obligatoire, à l'exception des garanties relatives à la responsabilité du transporteur maritime, fluvial et aérien, y compris ceux souscrits en application du règlement (CE) n° 2027/97 du Conseil du 9 octobre 1997, lorsque le risque est situé dans la Communauté européenne. Elle est liquidée et recouvrée par le fonds de garantie qui peut prévoir le versement d'acomptes.
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2° Lorsque le montant total des provisions inscrites au passif de la section \"Opérations du fonds de garantie résultant de la défaillance d'entreprises d'assurance dommages\" devient inférieur à 250 millions d'euros pendant une durée supérieure à six mois consécutifs, une contribution extraordinaire des entreprises d'assurance au titre de la section Défaillance des entreprises d'assurance de dommage est appelée. Son montant doit permettre de faire revenir durablement le montant total des provisions de la section considérée au-dessus de ce seuil. Cette contribution extraordinaire est liquidée et recouvrée par le fonds de garantie. Les entreprises adhérentes disposent d'un délai d'un mois pour verser au fonds leur cotisation à compter de la réception de l'appel du fonds. Le fonds de garantie informe l'Autorité de contrôle de tout retard de versement de plus d'un mois ou de tout refus de versement d'une entreprise d'assurance, afin que l'Autorité mette en oeuvre, le cas échéant, les procédures de sanctions prévues à l'article L. 310-18. Les cotisations versées au fonds de garantie par les entreprises dont l'adhésion au fonds a pris fin ne peuvent faire l'objet d'un reversement par celui-ci. La contribution extraordinaire est proportionnelle aux primes ou cotisations du dernier exercice, accessoires et rappels compris et annulations déduites, relatives aux contrats dont la souscription est rendue obligatoire, à l'exception des garanties relatives à la responsabilité du transporteur maritime, fluvial et aérien, y compris ceux souscrits en application du règlement (CE) n° 2027/97 du Conseil du 9 octobre 1997, lorsque le risque est situé dans la Communauté européenne. Elle est liquidée et recouvrée par le fonds de garantie.
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3° La contribution des entreprises d'assurance est proportionnelle aux primes ou cotisations du dernier exercice, accessoires et rappels compris et annulations déduites, relatives à l'assurance des véhicules terrestres à moteur et des remorques ou semi-remorques des véhicules lorsque le risque est situé sur le territoire de la République française. Elle est liquidée et recouvrée par le fonds de garantie qui peut prévoir le versement d'acomptes.
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4° La contribution des responsables d'accidents causés par l'utilisation des véhicules définis au 3° ci-dessus, non bénéficiaires d'une assurance, est assise sur le montant total des indemnités mises à leur charge à titre de réparation des dommages résultant de ces accidents. Sont considérées comme bénéficiaires d'une assurance, au sens du présent article, les personnes dont la responsabilité civile est couverte par un contrat d'assurance dans les conditions prévues par l'article L. 211-1. Un tel bénéfice ne leur est toutefois acquis, au sens du présent article, que pour la part excédant la franchise prévue éventuellement par leur contrat en application de l'article L. 121-1.
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En cas d'instance judiciaire, la décision doit faire apparaître si le responsable est ou non bénéficiaire d'une assurance.
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La contribution est liquidée et recouvrée par les services de la direction générale des impôts, selon les mêmes règles, sous les mêmes garanties et sous les mêmes sanctions qu'en matière de droits d'enregistrement. Elle est perçue sur la notification faite à la direction générale des impôts par le fonds de garantie.
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La contribution doit être acquittée dans le délai d'un mois à compter de la réclamation adressée par la direction générale des impôts.
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5° La contribution des assurés est assise sur toutes les primes ou cotisations nettes d'annulation qu'ils versent aux entreprises d'assurance pour l'assurance des risques de responsabilité civile résultant d'accidents causés par les véhicules définis au 3° ci-dessus. Elle est perçue par les entreprises d'assurance et recouvrée mensuellement par le fonds de garantie. Celui-ci peut prévoir le versement d'acomptes.
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" } }, "LEGIARTI000021942423": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R421-27", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2010-03-09" } }, "META_COMMUN": { "ID": "LEGIARTI000021942423", "URL": "article/LEGI/ARTI/00/00/21/94/24/LEGIARTI000021942423.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Décret n° 2010-217 du 3 mars 2010 article 12 : Le présent décret entre en vigueur à la date de la première réunion du collège de l'Autorité de contrôle prudentiel (9 mars 2010), à l'exception de son article 11.
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Pour l'application des dispositions de l'article L. 421-4, les contributions prévues pour l'alimentation du fonds de garantie sont assises et recouvrées dans les conditions suivantes :
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1° La contribution des entreprises d'assurances au titre de la section \" Opérations du fonds de garantie résultant de la défaillance d'entreprises d'assurance dommages \" prévue à l'article R. 421-24-8 est proportionnelle aux primes ou cotisations du dernier exercice, accessoires et rappels compris et annulations déduites, relatives aux contrats dont la souscription est rendue obligatoire, à l'exception des garanties relatives à la responsabilité du transporteur maritime, fluvial et aérien, y compris ceux souscrits en application du règlement (CE) n° 2027 / 97 du Conseil du 9 octobre 1997, lorsque le risque est situé dans la Communauté européenne. Elle est liquidée et recouvrée par le fonds de garantie qui peut prévoir le versement d'acomptes.
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2° Lorsque le montant total des provisions inscrites au passif de la section \" Opérations du fonds de garantie résultant de la défaillance d'entreprises d'assurance dommages \" devient inférieur à 250 millions d'euros pendant une durée supérieure à six mois consécutifs, une contribution extraordinaire des entreprises d'assurance au titre de la section Défaillance des entreprises d'assurance de dommage est appelée. Son montant doit permettre de faire revenir durablement le montant total des provisions de la section considérée au-dessus de ce seuil. Cette contribution extraordinaire est liquidée et recouvrée par le fonds de garantie. Les entreprises adhérentes disposent d'un délai d'un mois pour verser au fonds leur cotisation à compter de la réception de l'appel du fonds. Le fonds de garantie informe l'Autorité de contrôle de tout retard de versement de plus d'un mois ou de tout refus de versement d'une entreprise d'assurance, afin que l'Autorité mette en oeuvre, le cas échéant, les procédures de sanctions prévues à la section 7 du chapitre II du titre Ier du livre VI du code monétaire et financier. Les cotisations versées au fonds de garantie par les entreprises dont l'adhésion au fonds a pris fin ne peuvent faire l'objet d'un reversement par celui-ci. La contribution extraordinaire est proportionnelle aux primes ou cotisations du dernier exercice, accessoires et rappels compris et annulations déduites, relatives aux contrats dont la souscription est rendue obligatoire, à l'exception des garanties relatives à la responsabilité du transporteur maritime, fluvial et aérien, y compris ceux souscrits en application du règlement (CE) n° 2027 / 97 du Conseil du 9 octobre 1997, lorsque le risque est situé dans la Communauté européenne. Elle est liquidée et recouvrée par le fonds de garantie.
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3° La contribution des entreprises d'assurance est proportionnelle aux primes ou cotisations du dernier exercice, accessoires et rappels compris et annulations déduites, relatives à l'assurance des véhicules terrestres à moteur et des remorques ou semi-remorques des véhicules lorsque le risque est situé sur le territoire de la République française. Elle est liquidée et recouvrée par le fonds de garantie qui peut prévoir le versement d'acomptes.
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4° La contribution des responsables d'accidents causés par l'utilisation des véhicules définis au 3° ci-dessus, non bénéficiaires d'une assurance, est assise sur le montant total des indemnités mises à leur charge à titre de réparation des dommages résultant de ces accidents. Sont considérées comme bénéficiaires d'une assurance, au sens du présent article, les personnes dont la responsabilité civile est couverte par un contrat d'assurance dans les conditions prévues par l'article L. 211-1. Un tel bénéfice ne leur est toutefois acquis, au sens du présent article, que pour la part excédant la franchise prévue éventuellement par leur contrat en application de l'article L. 121-1.
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En cas d'instance judiciaire, la décision doit faire apparaître si le responsable est ou non bénéficiaire d'une assurance.
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La contribution est liquidée et recouvrée par les services de la direction générale des impôts, selon les mêmes règles, sous les mêmes garanties et sous les mêmes sanctions qu'en matière de droits d'enregistrement. Elle est perçue sur la notification faite à la direction générale des impôts par le fonds de garantie.
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La contribution doit être acquittée dans le délai d'un mois à compter de la réclamation adressée par la direction générale des impôts.
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5° La contribution des assurés est assise sur toutes les primes ou cotisations nettes d'annulation qu'ils versent aux entreprises d'assurance pour l'assurance des risques de responsabilité civile résultant d'accidents causés par les véhicules définis au 3° ci-dessus. Elle est perçue par les entreprises d'assurance et recouvrée mensuellement par le fonds de garantie. Celui-ci peut prévoir le versement d'acomptes.
\n
" } }, "LEGIARTI000024154178": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000024154178", "URL": "article/LEGI/ARTI/00/00/24/15/41/LEGIARTI000024154178.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022339540", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022339593", "@num": "162", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022339547", "@num": "163", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022339566", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022339578", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022339590", "@num": "321 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293716", "@num": "33", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 33 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "DISJONCTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023585896", "@num": "371 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023586016", "@num": "371 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022339534", "@num": "91 quater K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000024156779", "#text": "Code général des impôts, annexe 2, CGIAN2. - Chapitre III : Compétences des fonctionnaires d... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182283", "@num": "143", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 143 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182279", "@num": "144", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 144 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182271", "@num": "206", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 206 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182263", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182260", "@num": "263", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 263 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182255", "@num": "266", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 266 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182251", "@num": "275 bis B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 bis B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182248", "@num": "318 D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 318 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182243", "@num": "322", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182238", "@num": "322 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182232", "@num": "323", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 323 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182226", "@num": "323 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 323 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182290", "@num": "34", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 34 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182288", "@num": "35", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182216", "@num": "371 AI", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AI (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182211", "@num": "371 AL", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AL (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182207", "@num": "371 AM", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AM (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182204", "@num": "371 AP", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AP (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182200", "@num": "371 AQ", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AQ (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182197", "@num": "371 AS", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AS (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182220", "@num": "371 bis D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024156873", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182187", "@num": "384 septies-0 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 septies-0 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182185", "@num": "409", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 409 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000024152033", "@nor": "EFIE1112221D", "@num": "2011-645", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2011-645 du 9 juin 2011 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000024152033", "@c_titre_court": "Décret n°2011-645 du 9 juin 2011" }, { "@fin": "2999-01-01", "#text": "Décret n° 2011-645 du 9 juin 2011 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2011-06-12", "@id_txt": "LEGITEXT000024154156", "@c_titre_court": "Décret n°2011-645 du 9 juin 2011" } ], "@ministere": "Ministère de l'économie, des finances et de l'industrie", "@date_publi": "2011-06-11", "@date_signature": "2011-06-09", "@num_parution_jo": "0135" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000024154178", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000024152762", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 34, Art. 35, Art. 143, Art. 144, Art. 206, Art. 209, Art. 263, Art. 266, Art. 275 bis B, Art. 318 D, Art. 322, Art. 322 A, Art. 323, Art. 323 A, Art. 371 bis D, Art. 371 AI, Art. 371 AL, Art. 371 AM, Art. 371 AP, Art. 371 AQ, Art. 371 AS, Sct. Chapitre III : Compétences des fonctionnaires de la direction générale des finances publiques, Art. 376, Art. 384 septies-0 B, Art. 409\n
\n

\n
" } }, "LEGIARTI000024188711": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1628 quater", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2011-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000024188711", "URL": "article/LEGI/ARTI/00/00/24/18/87/LEGIARTI000024188711.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000588663", "#text": "Décret n°2001-435 du 21 mai 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000024154164", "@num": "1", "#text": "Décret n°2011-645\n du 9 juin 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024152033", "@nortexte": "EFIE1112221D", "@numtexte": "2011-645", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGIARTI000028428576", "@num": "62", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 62", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000024182243", "@num": "322", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182238", "@num": "322 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182232", "@num": "323", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 323 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182226", "@num": "323 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 323 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801568", "@num": "L421-4", "#text": "Code des assurances - art. L421-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801654", "@num": "L421-8", "#text": "Code des assurances - art. L421-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163053", "@fin": "2011-06-01", "#text": "Section I quater : Fonds de garantie contre les accidents de circulation et de chasse", "@debut": "1989-07-14" }, { "@id": "LEGISCTA000026017872", "@fin": "2999-01-01", "#text": "Section I quater : Fonds de garantie des assurances obligatoires de dommages", "@debut": "2011-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147086", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement, publicité foncière et timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312449", "@fin": "1952-01-01", "@num": "1628 quater", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312450", "@fin": "1952-01-01", "@num": "1628 quater", "@etat": "MODIFIE_MORT_NE", "@debut": "1980-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049606767", "@fin": "1966-07-12", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312451", "@fin": "1988-03-20", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "1966-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312452", "@fin": "1994-09-02", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312453", "@fin": "2001-03-31", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312454", "@fin": "2011-06-12", "@num": "1628 quater", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000024188711", "@fin": "2014-01-01", "@num": "1628 quater", "@etat": "ABROGE", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Conformément à l'article L. 421-4 du code des assurances, le fonds de garantie des assurances obligatoires de dommages est alimenté pour l'indemnisation des accidents de véhicule par des contributions qui sont liquidées et recouvrées dans les conditions et sous les sanctions fixées par décret en Conseil d'Etat.
\n
II.-Conformément à l'article L. 421-8 du code des assurances, pour l'indemnisation des dommages corporels occasionnés par tous actes de chasse ou de destruction des animaux nuisibles, le fonds de garantie des assurances obligatoires de dommages est alimenté, notamment, par des contributions des entreprises d'assurance.

" } }, "LEGIARTI000029006640": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R421-27", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-07-18", "DATE_DEBUT": "2014-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000029006640", "URL": "article/LEGI/ARTI/00/00/29/00/66/LEGIARTI000029006640.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

\n
\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000005617075", "#text": "Arrêté du 29 novembre 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006859767", "@num": "1", "#text": "Arrêté du 29 novembre 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006859767", "@num": "1", "#text": "Arrêté du 29 novembre 1994 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006859782", "@num": "2", "#text": "Arrêté du 29 novembre 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550921", "@nortexte": "ECOT9491018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-29" }, { "@id": "LEGIARTI000006860154", "@num": "1", "#text": "Arrêté du 6 novembre 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000195063", "@nortexte": "ECOT9691058A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-11-06" }, { "@id": "LEGIARTI000029003899", "@num": "2", "#text": "Décret n°2014-551\n du 27 mai 2014 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000029001649", "@nortexte": "FCPE1228065D", "@numtexte": "2014-551", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-27" }, { "@id": "LEGITEXT000049679935", "#text": "Décret n°2024-523 du 7 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049676035", "@nortexte": "ECOT2407958D", "@numtexte": "2024-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-07" }, { "@id": "LEGIARTI000049679957", "@num": "3", "#text": "Décret n°2024-523 du 7 juin 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049676035", "@nortexte": "ECOT2407958D", "@numtexte": "2024-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-07" }, { "@id": "LEGIARTI000022861236", "@num": "159 quinquies-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 159 quinquies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037157103", "@num": "A421-3", "#text": "Code des assurances - art. A421-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792236", "@num": "L121-1", "#text": "Code des assurances - art. L121-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006795331", "@num": "L211-1", "#text": "Code des assurances - art. L211-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801568", "@num": "L421-4", "#text": "Code des assurances - art. L421-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820631", "@num": "R*420-27", "#text": "Code des assurances - art. R*420-27 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037206619", "@num": "R421-16", "#text": "Code des assurances - art. R421-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821828", "@num": "R421-24-8", "#text": "Code des assurances - art. R421-24-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820844", "@num": "R421-28", "#text": "Code des assurances - art. R421-28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820944", "@num": "R421-38", "#text": "Code des assurances - art. R421-38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821027", "@num": "R421-44", "#text": "Code des assurances - art. R421-44 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821241", "@num": "R421-61", "#text": "Code des assurances - art. R421-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006821265", "@num": "R421-63-1", "#text": "Code des assurances - art. R421-63-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182243", "@num": "322", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "règlement (CE) n° 2027", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188295", "@fin": "2999-01-01", "#text": "Paragraphe 1", "@debut": "2004-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006176183", "@fin": "2999-01-01", "#text": "Section IV : Régime financier du fonds de garantie", "@debut": "2004-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158963", "@fin": "2999-01-01", "#text": "Chapitre Ier : Le fonds de garantie des assurances obligatoires de dommages.", "@debut": "2004-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143477", "@fin": "2999-01-01", "#text": "Titre II : Les fonds de garantie", "@debut": "1991-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128613", "@fin": "2999-01-01", "#text": "Livre IV : Organisations et régimes particuliers d'assurance", "@debut": "1976-07-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820828", "@fin": "1992-04-01", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1988-03-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820829", "@fin": "1994-10-01", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1992-11-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820830", "@fin": "1994-11-30", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1994-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820831", "@fin": "2003-08-02", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "1994-11-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820832", "@fin": "2004-02-24", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820833", "@fin": "2007-07-21", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820834", "@fin": "2010-03-09", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2007-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021942423", "@fin": "2014-05-30", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2010-03-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029006640", "@fin": "2018-07-18", "@num": "R421-27", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000037206588", "@fin": "2024-06-10", "@num": "R421-27", "@etat": "ABROGE", "@debut": "2018-07-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application des dispositions de l'article L. 421-4, les contributions prévues pour l'alimentation du fonds de garantie sont assises et recouvrées dans les conditions suivantes :
\n
1° La contribution des entreprises d'assurances au titre de la section \" Opérations du fonds de garantie résultant de la défaillance d'entreprises d'assurance dommages \" prévue à l'article R. 421-24-8 est proportionnelle aux primes ou cotisations du dernier exercice, accessoires et rappels compris et annulations déduites, relatives aux contrats dont la souscription est rendue obligatoire, à l'exception des garanties relatives à la responsabilité du transporteur maritime, fluvial et aérien, y compris ceux souscrits en application du règlement (CE) n° 2027/97 du Conseil du 9 octobre 1997, lorsque le risque est situé dans la Communauté européenne. Elle est liquidée et recouvrée par le fonds de garantie qui peut prévoir le versement d'acomptes.
\n
2° Lorsque le montant total des provisions inscrites au passif de la section \" Opérations du fonds de garantie résultant de la défaillance d'entreprises d'assurance dommages \" devient inférieur à 250 millions d'euros pendant une durée supérieure à six mois consécutifs, une contribution extraordinaire des entreprises d'assurance au titre de la section Défaillance des entreprises d'assurance de dommage est appelée. Son montant doit permettre de faire revenir durablement le montant total des provisions de la section considérée au-dessus de ce seuil. Cette contribution extraordinaire est liquidée et recouvrée par le fonds de garantie. Les entreprises adhérentes disposent d'un délai d'un mois pour verser au fonds leur cotisation à compter de la réception de l'appel du fonds. Le fonds de garantie informe l'Autorité de contrôle de tout retard de versement de plus d'un mois ou de tout refus de versement d'une entreprise d'assurance, afin que l'Autorité mette en oeuvre, le cas échéant, les procédures de sanctions prévues à la section 7 du chapitre II du titre Ier du livre VI du code monétaire et financier. Les cotisations versées au fonds de garantie par les entreprises dont l'adhésion au fonds a pris fin ne peuvent faire l'objet d'un reversement par celui-ci. La contribution extraordinaire est proportionnelle aux primes ou cotisations du dernier exercice, accessoires et rappels compris et annulations déduites, relatives aux contrats dont la souscription est rendue obligatoire, à l'exception des garanties relatives à la responsabilité du transporteur maritime, fluvial et aérien, y compris ceux souscrits en application du règlement (CE) n° 2027/97 du Conseil du 9 octobre 1997, lorsque le risque est situé dans la Communauté européenne. Elle est liquidée et recouvrée par le fonds de garantie.
\n
3° La contribution des entreprises d'assurance est proportionnelle aux primes ou cotisations du dernier exercice, accessoires et rappels compris et annulations déduites, relatives à l'assurance des véhicules terrestres à moteur et des remorques ou semi-remorques des véhicules lorsque le risque est situé sur le territoire de la République française. Elle est liquidée et recouvrée par le fonds de garantie qui peut prévoir le versement d'acomptes.
\n
4° La contribution des responsables d'accidents causés par l'utilisation des véhicules définis au 3° ci-dessus, non bénéficiaires d'une assurance, est assise sur le montant total des indemnités mises à leur charge à titre de réparation des dommages résultant de ces accidents. Sont considérées comme bénéficiaires d'une assurance, au sens du présent article, les personnes dont la responsabilité civile est couverte par un contrat d'assurance dans les conditions prévues par l'article L. 211-1. Un tel bénéfice ne leur est toutefois acquis, au sens du présent article, que pour la part excédant la franchise prévue éventuellement par leur contrat en application de l'article L. 121-1.
\n
En cas d'instance judiciaire, la décision doit faire apparaître si le responsable est ou non bénéficiaire d'une assurance.
\n
La contribution est liquidée et recouvrée par les services de la direction générale des finances publiques, selon les mêmes règles, sous les mêmes garanties et sous les mêmes sanctions qu'en matière de droits d'enregistrement. Elle est perçue sur la notification faite à la direction générale des finances publiques par le fonds de garantie.
\n
La contribution doit être acquittée dans le délai d'un mois à compter de la réclamation adressée par la direction générale des finances publiques.
\n
5° La contribution des assurés est assise sur toutes les primes ou cotisations nettes d'annulation qu'ils versent aux entreprises d'assurance pour l'assurance des risques de responsabilité civile résultant d'accidents causés par les véhicules définis au 3° ci-dessus. Elle est perçue par les entreprises d'assurance et recouvrée mensuellement par le fonds de garantie. Celui-ci peut prévoir le versement d'acomptes.
\n
" } }, "LEGIARTI000029010366": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029010366", "URL": "article/LEGI/ARTI/00/00/29/01/03/LEGIARTI000029010366.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006295300", "@num": "102 P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 P (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519430", "@num": "140 K quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 K quater (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519428", "@num": "140 K quinquies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 K quinquies (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029044322", "@num": "143", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 143 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029044318", "@num": "144", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 144 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029044309", "@num": "167", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 167 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029025257", "@num": "318", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 318 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029025262", "@num": "318 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 318 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022339590", "@num": "321 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519353", "@num": "321 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 octies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519359", "@num": "321 quinquies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 quinquies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182243", "@num": "322", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182238", "@num": "322 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182232", "@num": "323", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 323 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182226", "@num": "323 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 323 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029044265", "@num": "333 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029044350", "@num": "50 decies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 50 decies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029044342", "@num": "74-0 F bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 F bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029044335", "@num": "74-0 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 I (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000029001181", "@nor": "FCPE1407468D", "@num": "2014-549", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2014-549 du 26 mai 2014 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000029001181", "@c_titre_court": "Décret n°2014-549 du 26 mai 2014" }, { "@fin": "2999-01-01", "#text": "Décret n° 2014-549 du 26 mai 2014 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2014-05-30", "@id_txt": "LEGITEXT000029010353", "@c_titre_court": "Décret n°2014-549 du 26 mai 2014" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2014-05-29", "@date_signature": "2014-05-26", "@num_parution_jo": "0124" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000029010366", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000029001456", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 50 decies, Art. 74-0 F, Art. 74-0 F bis, Art. 74-0 I, Art. 102 P, Art. 140 octies, Art. 143, Art. 144, Art. 167, Art. 321 quinquies, Art. 321 octies, Art. 321 A, Art. 322, Art. 322 A, Art. 323, Art. 323 A, Art. 333 J\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 140 K quater, Art. 318, Art. 140 K quinquies, Art. 318 A
\n

\n
" } }, "LEGIARTI000037206588": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R421-27", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-06-10", "DATE_DEBUT": "2018-07-18" } }, "META_COMMUN": { "ID": "LEGIARTI000037206588", "URL": "article/LEGI/ARTI/00/00/37/20/65/LEGIARTI000037206588.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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Pour l'application des dispositions de l'article L. 421-4, les contributions prévues pour l'alimentation du fonds de garantie sont assises et recouvrées dans les conditions suivantes :

1° (abrogé)

2° (abrogé)

3° La contribution des entreprises d'assurance est proportionnelle aux primes ou cotisations du dernier exercice, accessoires et rappels compris et annulations déduites, relatives à l'assurance des véhicules terrestres à moteur et des remorques ou semi-remorques des véhicules lorsque le risque est situé sur le territoire de la République française. Elle est liquidée et recouvrée par le fonds de garantie qui peut prévoir le versement d'acomptes.

4° La contribution des responsables d'accidents causés par l'utilisation des véhicules définis au 3° ci-dessus, non bénéficiaires d'une assurance, est assise sur le montant total des indemnités mises à leur charge à titre de réparation des dommages résultant de ces accidents. Sont considérées comme bénéficiaires d'une assurance, au sens du présent article, les personnes dont la responsabilité civile est couverte par un contrat d'assurance dans les conditions prévues par l'article L. 211-1. Un tel bénéfice ne leur est toutefois acquis, au sens du présent article, que pour la part excédant la franchise prévue éventuellement par leur contrat en application de l'article L. 121-1.

En cas d'instance judiciaire, la décision doit faire apparaître si le responsable est ou non bénéficiaire d'une assurance.

La contribution est liquidée et recouvrée par les services de la direction générale des finances publiques, selon les mêmes règles, sous les mêmes garanties et sous les mêmes sanctions qu'en matière de droits d'enregistrement. Elle est perçue sur la notification faite à la direction générale des finances publiques par le fonds de garantie.

La contribution doit être acquittée dans le délai d'un mois à compter de la réclamation adressée par la direction générale des finances publiques.

5° La contribution des assurés est assise sur toutes les primes ou cotisations nettes d'annulation qu'ils versent aux entreprises d'assurance pour l'assurance des risques de responsabilité civile résultant d'accidents causés par les véhicules définis au 3° ci-dessus. Elle est perçue par les entreprises d'assurance et recouvrée mensuellement par le fonds de garantie. Celui-ci peut prévoir le versement d'acomptes.

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art. 357 B (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296037", "@num": "363 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 A (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295936", "@num": "363 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 B (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294979", "@num": "363 B bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 B bis (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296054", "@num": "363 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295948", "@num": "363 FA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 FA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296066", "@num": "363 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 O (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294986", "@num": "363 Z", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 Z (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295029", "@num": "371 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296132", "@num": "371 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295035", "@num": "371 EA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295039", "@num": "371 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296135", "@num": "371 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295063", "@num": "371 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296142", "@num": "371 W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 W (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296288", "@num": "383 bis C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 bis C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296204", "@num": "383 bis E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 bis E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296307", "@num": "384 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296311", "@num": "384 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296316", "@num": "384 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296320", "@num": "384 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296331", "@num": "384 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296221", "@num": "384 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296327", "@num": "384 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295202", "@num": "81 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 81 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295206", "@num": "82", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 82 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295224", "@num": "91 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296517", "@num": "10 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297617", "@num": "10 GA quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 GA quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297623", "@num": "10 GA sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 GA sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299041", "@num": "111 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298793", "@num": "111 quater I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298820", "@num": "111 quater O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298832", "@num": "111 quater Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298962", "@num": "186 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 186 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297464", "@num": "2 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297450", "@num": "2 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299146", "@num": "216", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 216 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299172", "@num": "221 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 221 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299207", "@num": "253", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 253 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297153", "@num": "264", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 264 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299229", "@num": "266 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 266 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299248", "@num": "281 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 281 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297184", "@num": "287", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 287 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299412", "@num": "328 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 328 G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299426", "@num": "331 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297371", "@num": "340 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 340 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297376", "@num": "340 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 340 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299516", "@num": "344 IC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 IC (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297397", "@num": "344 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299581", "@num": "358", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 358 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299589", "@num": "365 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 365 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299591", "@num": "366 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299596", "@num": "366 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299598", "@num": "366 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299608", "@num": "366 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299609", "@num": "366 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296536", "@num": "38", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297660", "@num": "38 quindecies H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 quindecies H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297653", "@num": "38 quindecies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 quindecies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297662", "@num": "38 quindecies J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 quindecies J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297654", "@num": "38 quindecies K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 quindecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297742", "@num": "38 septdecies G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297747", "@num": "38 septdecies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297682", "@num": "38 sexdecies GC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies GC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299693", "@num": "384 A bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 384 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297935", "@num": "41 DC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297958", "@num": "41 DO", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DO (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297912", "@num": "41 novovicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297892", "@num": "41 quatervicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 quatervicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297903", "@num": "41 quinvicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 quinvicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297895", "@num": "41 septvicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septvicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297908", "@num": "41 sexvicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexvicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297923", "@num": "41-0 A bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41-0 A bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298058", "@num": "46 AGA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AGA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298110", "@num": "46 AH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AH (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298182", "@num": "46 quater-0 BA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 BA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298289", "@num": "46 quater-0 ZD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298298", "@num": "46 quater-0 ZG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298323", "@num": "46 quater-0 ZL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZL (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298331", "@num": "46 quater-0 ZM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZM (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298332", "@num": "46 quater-0 ZN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZN (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298349", "@num": "46 quater-0 ZV", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZV (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298351", "@num": "46 quater-0 ZW", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZW (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298352", "@num": "46 quater-0 ZX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZX (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298354", "@num": "46 quater-0 ZY", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZY (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298664", "@num": "73 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 73 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296937", "@num": "73 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 73 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298765", "@num": "96 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298775", "@num": "98 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 98 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307222", "@num": "100 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 100 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305742", "@num": "1027", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1027 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305751", "@num": "1028 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1028 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305803", "@num": "1048", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1048 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305841", "@num": "1065", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1065 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305955", "@num": "1136", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1136 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307259", "@num": "115 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 115 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314120", "@num": "119 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 119 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307867", "@num": "125 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311545", "@num": "1383 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1383 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306026", "@num": "1390", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1390 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306043", "@num": "1394 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1394 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306065", "@num": "1398 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1398 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311612", "@num": "1414", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307356", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311650", "@num": "1464 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1464 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311655", "@num": "1464 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1464 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306231", "@num": "1472 A ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1472 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302226", "@num": "15 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 15 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302820", "@num": "150 V bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 V bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302827", "@num": "150 V ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 V ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307880", "@num": "151 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302863", "@num": "154 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 154 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307908", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307939", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307973", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312135", "@num": "1584", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1584 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306370", "@num": "1586 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1586 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306357", "@num": "1586 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1586 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312187", "@num": "1594 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306391", "@num": "1594 F quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594 F quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306387", "@num": "1594 F ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594 F ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306409", "@num": "1594 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312243", "@num": "1595 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1595 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312254", "@num": "1599 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314437", "@num": "1599 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306473", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306485", "@num": "1600-0 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312291", "@num": "1601", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1601 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312515", "@num": "1602 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1602 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306674", "@num": "1609 duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306649", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306683", "@num": "1609 octodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 octodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306705", "@num": "1609 sexdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 sexdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306678", "@num": "1609 terdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306688", "@num": "1609 vicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 vicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306754", "@num": "1618 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1618 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308157", "@num": "163 bis AA", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 302 V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304598", "@num": "302 bis S", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309737", "@num": "302 septies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 septies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307489", "@num": "31", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307543", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302258", "@num": "38 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307569", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302293", "@num": "39 AC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 AC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307597", "@num": "39 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302920", "@num": "39 duodecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 duodecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307667", "@num": "39 octies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 octies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302369", "@num": "39 octies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 octies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307623", "@num": "39 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302340", "@num": "39 quinquies FC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies FC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307674", "@num": "39 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304767", "@num": "412", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 412 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309887", "@num": "417 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 417 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302387", "@num": "42 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 42 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309873", "@num": "422", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 422 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307732", "@num": "44 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 44 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302398", "@num": "44 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 44 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307734", "@num": "44 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 44 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309880", "@num": "440", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 440 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304801", "@num": "442 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 442 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302456", "@num": "54 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 54 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310024", "@num": "545", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 545 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310050", "@num": "564 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 564 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305118", "@num": "564 quater A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 564 quater A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310045", "@num": "564 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 564 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310075", "@num": "567", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 567 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304950", "@num": "574", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 574 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310111", "@num": "575 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304954", "@num": "575 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310133", "@num": "576", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 576 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305208", "@num": "660", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 660 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305213", "@num": "663", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 663 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305230", "@num": "677", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 677 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305236", "@num": "679", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 679 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310249", "@num": "698", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 698 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310254", "@num": "698 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 698 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310270", "@num": "705", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 705 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307794", "@num": "72 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308115", "@num": "72 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305294", "@num": "722 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 722 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307807", "@num": "73 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 73 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310410", "@num": "793", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307039", "@num": "8", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305505", "@num": "808 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 808 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307831", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307112", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310679", "@num": "846 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 846 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311006", "@num": "902", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 902 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305628", "@num": "919 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 919 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307856", "@num": "92 B bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307173", "@num": "93", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307189", "@num": "93 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311152", "@num": "948", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 948 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299169", "@num": "219 V", "#text": "CODE GENERAL DES IPPOTS ANNEXE 3, CGIAN3. - art. 219 V (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293362", "@num": "215", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 215 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305931", "@num": "1132", "#text": "Code général des impôts, CGI. - art. 1132 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031012319", "@num": "1136", "#text": "Code général des impôts, CGI. - art. 1136 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662319", "@num": "1136", "#text": "Code général des impôts, CGI. - art. 1136 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044259655", "@num": "1136", "#text": "Code général des impôts, CGI. - art. 1136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381477", "@num": "1394 B", "#text": "Code général des impôts, CGI. - art. 1394 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306360", "@num": "1586 A", "#text": "Code général des impôts, CGI. - art. 1586 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027978217", "@num": "1649 decies", "#text": "Code général des impôts, CGI. - art. 1649 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025841953", "@num": "1723 terdecies", "#text": "Code général des impôts, CGI. - art. 1723 terdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910028", "@num": "262 bis", "#text": "Code général des impôts, CGI. - art. 262 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910037", "@num": "263", "#text": "Code général des impôts, CGI. - art. 263 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283671", "@num": "417 bis", "#text": "Code général des impôts, CGI. - art. 417 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304783", "@num": "425", "#text": "Code général des impôts, CGI. - art. 425 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027978346", "@num": "663", "#text": "Code général des impôts, CGI. - art. 663 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949369", "@num": "72 B", "#text": "Code général des impôts, CGI. - art. 72 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588634", "@num": "301 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294831", "@num": "310 HB octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182243", "@num": "322", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182238", "@num": "322 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 322 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182232", "@num": "323", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 323 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622283", "@num": "384 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622362", "@num": "384 D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518851", "@num": "384 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622356", "@num": "384 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297146", "@num": "252", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 252 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026637673", "@num": "46 quater-0 ZG", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702688", "@num": "46 quater-0 ZG", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038650653", "@num": "46 quater-0 ZG", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031391519", "@num": "46 quater-0 ZM", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°95-1281 du 11 décembre 1995", "MINISTERE": "MINISTERE DE L'ECONOMIE ET DES FINANCES", "TITREFULL": "Décret no 95-1281 du 11 décembre 1995 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000721071", "NOR": "BUDF9500019D", "NUM": "95-1281", "DATE_PUBLI": "1995-12-13", "DATE_TEXTE": "1995-12-11", "NUM_PARUTION": 289, "ORIGINE_PUBLI": "JORF n°289 du 13 décembre 1995, numéro complémentaire", "PAGE_DEB_PUBLI": 41003, "PAGE_FIN_PUBLI": 41025 } }, "META_COMMUN": { "ID": "JORFTEXT000000721071", "URL": "texte/version/JORF/TEXT/00/00/00/72/10/JORFTEXT000000721071.xml", "NATURE": "DECRET", "ORIGINE": "JORF" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre de l'économie et des finances,
Vu l'article 11 de la loi no 51-247 du 1er mars 1951 ;
Vu le code général des impôts et ses annexes I, II et III ;
Vu les textes codifiés et cités dans le présent décret,
Décrète :
\n
" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 11 décembre 1995.
\n

ALAIN JUPPE

Par le Premier ministre :

Le ministre de l'économie et des finances,
JEAN ARTHUIS

Le ministre délégué au budget,

porte-parole du Gouvernement,

ALAIN LAMASSOURE

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000721071", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000024182243", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000024182243", "liens_entrants": true }

Article 322 AUTONOME PERIME, en vigueur du 12/06/2011 au 30/05/2014 (Code général des impôts, annexe II)