{ "article": { "LEGIARTI000025622343": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "95", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2012-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025622343", "URL": "article/LEGI/ARTI/00/00/25/62/23/LEGIARTI000025622343.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025598631", "@num": "17", "#text": "Décret n°2012-430\n du 29 mars 2012 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000025595949", "@nortexte": "EFIE1129555D", "@numtexte": "2012-430", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191239", "@fin": "2999-01-01", "#text": "Imputation prévue aux I et II de l'article 199 ter du code général des impôts", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179204", "@fin": "2999-01-01", "#text": "II : Crédit d'impôt attaché aux revenus de capitaux mobiliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161972", "@fin": "2999-01-01", "#text": "Section III : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146655", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "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": "LEGIARTI000006293937", "@fin": "2012-04-01", "@num": "95", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025622343", "@fin": "2999-01-01", "@num": "95", "@etat": "VIGUEUR", "@debut": "2012-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le mandatement des sommes à restituer est fait par le directeur départemental ou, le cas échéant, régional des finances publiques du département dans lequel la déclaration ou la demande de restitution a été déposée.
\n
" } }, "LEGIARTI000025598631": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025598631", "URL": "article/LEGI/ARTI/00/00/25/59/86/LEGIARTI000025598631.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025622326", "@num": "306 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 306 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622335", "@num": "310 novodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 novodecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622324", "@num": "310 quindecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 quindecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622337", "@num": "310 septdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 septdecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622340", "@num": "310 sexdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 sexdecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622332", "@num": "371 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 F (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622329", "@num": "371 R", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 R (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622343", "@num": "95", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025598556", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions portant modification de l'annexe II au code général des impôts", "@debut": "2012-04-01" } ] }, "@cid": "JORFTEXT000025595949", "@nor": "EFIE1129555D", "@num": "2012-430", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2012-430 du 29 mars 2012 portant adaptation de dispositions pour faire suite à la fusion de la direction générale des impôts et de la direction générale de la comptabilité publique", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025595949", "@c_titre_court": "Décret n°2012-430 du 29 mars 2012" }, { "@fin": "2999-01-01", "#text": "Décret n° 2012-430 du 29 mars 2012 portant adaptation de dispositions pour faire suite à la fusion de la direction générale des impôts et de la direction générale de la comptabilité publique", "@debut": "2012-04-01", "@id_txt": "LEGITEXT000025598539", "@c_titre_court": "Décret n°2012-430 du 29 mars 2012" } ], "@ministere": "Ministère de l'économie, des finances et de l'industrie", "@date_publi": "2012-03-31", "@date_signature": "2012-03-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000025598631", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025596006", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 95, Art. 306 F, Art. 310 quindecies, Art. 310 sexdecies, Art. 310 septdecies, Art. 310 novodecies, Art. 371 F, Art. 371 R\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000025598631", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000025622343", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000025622343", "liens_entrants": true }

Article 95 AUTONOME VIGUEUR, en vigueur depuis le 01/04/2012 (Code général des impôts, annexe II)