{ "article": { "LEGIARTI000025599399": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "200", "ETAT": "TRANSFERE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2012-05-09", "DATE_DEBUT": "2012-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025599399", "URL": "article/LEGI/ARTI/00/00/25/59/93/LEGIARTI000025599399.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025844744", "@num": "212", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 212 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025833402", "@num": "1", "#text": "Décret n°2012-690 du 7 mai 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000025823593", "@nortexte": "EFIE1202310D", "@numtexte": "2012-690", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-07" }, { "@id": "LEGIARTI000025620116", "@num": "371 bis G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis G (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025599390", "@fin": "2999-01-01", "#text": "TITRE IV : DISPOSITIONS TRANSITOIRES ET DIVERSES", "@debut": "2012-04-01" } ] }, "@cid": "JORFTEXT000025596222", "@nor": "EFIE1209095D", "@num": "2012-432", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2012-432 du 30 mars 2012 relatif à l'exercice de l'activité d'expertise comptable", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025596222", "@c_titre_court": "Décret n°2012-432 du 30 mars 2012" }, { "@fin": "2999-01-01", "#text": "Décret n° 2012-432 du 30 mars 2012 relatif à l'exercice de l'activité d'expertise comptable", "@debut": "2012-04-01", "@id_txt": "LEGITEXT000025599313", "@c_titre_court": "Décret n°2012-432 du 30 mars 2012" } ], "@ministere": "Ministère de l'économie, des finances et de l'industrie", "@date_publi": "2012-03-31", "@date_signature": "2012-03-30", "@num_parution_jo": "0078" } }, "VERSIONS": { "VERSION": [ { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000025599399", "@fin": "2012-05-09", "@num": "200", "@etat": "TRANSFERE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025846262", "@fin": "2020-10-25", "@num": "200", "@etat": "MODIFIE", "@debut": "2012-05-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042462763", "@fin": "2999-01-01", "@num": "200", "@etat": "VIGUEUR", "@debut": "2020-10-25", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025596280", "@fin": "2999-01-01", "@num": "200", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 371 bis G\n
\n

\n
" } }, "LEGIARTI000025620116": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "371 bis G", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-10-14", "DATE_DEBUT": "2012-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025620116", "URL": "article/LEGI/ARTI/00/00/25/62/01/LEGIARTI000025620116.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025599399", "@num": "200", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 200", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000027114555", "@num": "420", "#text": "Arrêté du 3 mai 2012 - art. 420 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000031552501", "@num": "436", "#text": "Arrêté du 3 mai 2012 - art. 436 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000022006316", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022006344", "@fin": "2999-01-01", "#text": "Chapitre Ier bis A : Professionnels de l'expertise comptable", "@debut": "2010-03-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114395", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1978-01-04" } ] }, "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": "LEGIARTI000022006320", "@fin": "2012-04-01", "@num": "371 bis G", "@etat": "MODIFIE", "@debut": "2010-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025620116", "@fin": "2016-10-14", "@num": "371 bis G", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033238745", "@fin": "2999-01-01", "@num": "371 bis G", "@etat": "VIGUEUR", "@debut": "2016-10-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le respect des engagements prévus par la convention est examiné, une fois au moins tous les trois ans, dans le cadre du contrôle de qualité mis en œuvre par la profession ou sur requête de l'administration fiscale.

Les résultats de ce contrôle sont transmis au commissaire du Gouvernement dans un délai de trois mois après sa conclusion.

" } }, "LEGIARTI000025833402": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025833402", "URL": "article/LEGI/ARTI/00/00/25/83/34/LEGIARTI000025833402.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000025844957", "#text": "Décret n°2012-432\n du 30 mars 2012 - Chapitre VI : Sociétés de participations financ... (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGISCTA000025845056", "#text": "Décret n°2012-432\n du 30 mars 2012 - Section 1 : Constitution de la société (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGISCTA000025845141", "#text": "Décret n°2012-432\n du 30 mars 2012 - Section 2 : Fonctionnement de la société (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGISCTA000025845172", "#text": "Décret n°2012-432\n du 30 mars 2012 - Section 3 : Contrôle de la société (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGISCTA000025845268", "#text": "Décret n°2012-432\n du 30 mars 2012 - Section 4 : Dissolution-liquidation de la socié... (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025846280", "@num": "114", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 114 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025846278", "@num": "196", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 196 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025846272", "@num": "198", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 198 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599450", "@num": "198", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 198 (T)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599394", "@num": "199", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 199", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025846265", "@num": "199", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 199 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599399", "@num": "200", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 200", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025846262", "@num": "200", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 200 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599406", "@num": "201", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 201 (T)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025846258", "@num": "201", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 201 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599410", "@num": "202", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 202 (T)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025846253", "@num": "202", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 202 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599414", "@num": "203", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 203 (T)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025846249", "@num": "203", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 203 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025845253", "@num": "204", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 204 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025845255", "@num": "205", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 205 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025845271", "@num": "206", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 206 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025845274", "@num": "207", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 207 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025845277", "@num": "208", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 208 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025845280", "@num": "209", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 209 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025844731", "@num": "210", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 210 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025844737", "@num": "211", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 211 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025844744", "@num": "212", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 212 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025844823", "@num": "213", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 213 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025844754", "@num": "214", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 214 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025844759", "@num": "215", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 215 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000025823593", "@nor": "EFIE1202310D", "@num": "2012-690", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2012-690 du 7 mai 2012 pris pour l'application aux professionnels de l'expertise comptable de la loi n° 90-1258 du 31 décembre 1990 relative à l'exercice sous forme de sociétés des professions libérales soumises à un statut législatif ou réglementaire ou dont le titre est protégé et aux sociétés de participations financières de professions libérales", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025823593", "@c_titre_court": "Décret n°2012-690 du 7 mai 2012" }, { "@fin": "2999-01-01", "#text": "Décret n° 2012-690 du 7 mai 2012 pris pour l'application aux professionnels de l'expertise comptable de la loi n° 90-1258 du 31 décembre 1990 relative à l'exercice sous forme de sociétés des professions libérales soumises à un statut législatif ou réglementaire ou dont le titre est protégé et aux sociétés de participations financières de professions libérales", "@debut": "2012-05-09", "@id_txt": "LEGITEXT000025833392", "@c_titre_court": "Décret n°2012-690 du 7 mai 2012" } ], "@ministere": "Ministère de l'économie, des finances et de l'industrie", "@date_publi": "2012-05-08", "@date_signature": "2012-05-07", "@num_parution_jo": "0108" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000025833402", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025823601", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
A modifié les dispositions suivantes :

- Décret n°2012-432 du 30 mars 2012
\n Art. 198, Art. 210, Art. 199, Art. 211, Art. 200, Art. 212, Art. 201, Art. 213, Art. 202, Art. 214, Art. 203, Art. 215, Art. 114, Art. 196, Sct. Chapitre VI : Sociétés de participations financières de professions libérales, Sct. Section 1 : Constitution de la société, Sct. Section 2 : Fonctionnement de la société, Sct. Section 3 : Contrôle de la société\n
\n

\n
\n
A créé les dispositions suivantes :

- Décret n°2012-432 du 30 mars 2012
\n Art. 204, Art. 205, Sct. Section 4 : Dissolution-liquidation de la société \n\n, Art. 206, Art. 207, Art. 208, Art. 209
\n

\n
" } }, "LEGIARTI000025844744": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "212", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025844744", "URL": "article/LEGI/ARTI/00/00/25/84/47/LEGIARTI000025844744.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025599399", "@num": "200", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 200 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025833402", "@num": "1", "#text": "Décret n°2012-690 du 7 mai 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000025823593", "@nortexte": "EFIE1202310D", "@numtexte": "2012-690", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025599390", "@fin": "2999-01-01", "#text": "TITRE IV : DISPOSITIONS TRANSITOIRES ET DIVERSES", "@debut": "2012-04-01" } ] }, "@cid": "JORFTEXT000025596222", "@nor": "EFIE1209095D", "@num": "2012-432", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2012-432 du 30 mars 2012 relatif à l'exercice de l'activité d'expertise comptable", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025596222", "@c_titre_court": "Décret n°2012-432 du 30 mars 2012" }, { "@fin": "2999-01-01", "#text": "Décret n° 2012-432 du 30 mars 2012 relatif à l'exercice de l'activité d'expertise comptable", "@debut": "2012-04-01", "@id_txt": "LEGITEXT000025599313", "@c_titre_court": "Décret n°2012-432 du 30 mars 2012" } ], "@ministere": "Ministère de l'économie, des finances et de l'industrie", "@date_publi": "2012-03-31", "@date_signature": "2012-03-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000025844744", "@fin": "2999-01-01", "@num": "212", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
Art. 371 bis G
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000025620116", "cible": true, "cidtexte": "JORFTEXT000025596222", "id": "LEGIARTI000025599399", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000025833402", "cible": false, "cidtexte": "JORFTEXT000025596222", "id": "LEGIARTI000025599399", "typelien": "TRANSFERE" }, { "article_id": "LEGIARTI000025844744", "cible": true, "cidtexte": "JORFTEXT000025596222", "id": "LEGIARTI000025599399", "typelien": "CONCORDE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000025599399", "liens_entrants": true }

Article 200 PARTIELLEMENT_MODIF TRANSFERE, en vigueur du 01/04/2012 au 09/05/2012 (Décret n° 2012-432 du 30 mars 2012 relatif à l'exercice de l'activité d'expertise comptable)