{ "article": { "LEGIARTI000031815897": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 quater J", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2025-02-16", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031815897", "URL": "article/LEGI/ARTI/00/00/31/81/58/LEGIARTI000031815897.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
(1) Voir aussi les articles 371 J ou 371 U de l'annexe II.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000336188", "#text": "Décret n°89-801 du 27 octobre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000031757499", "@num": "37", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 37", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000051173017", "@num": "11", "#text": "LOI n°2025-127 du 14 février 2025 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162761", "@fin": "2999-01-01", "#text": "III : Dispositions communes", "@debut": "1983-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147102", "@fin": "2999-01-01", "#text": "Chapitre I ter : Centres de gestion agréés, associations de gestion et de comptabilité, associations agréées des professions libérales et organismes mixtes de gestion agréés", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306968", "@fin": "2016-01-01", "@num": "1649 quater J", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031815897", "@fin": "2025-02-16", "@num": "1649 quater J", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le renouvellement des agréments des centres de gestion agréés, des associations agréées et des organismes mixtes de gestion agréés intervient, à l'exception du premier renouvellement, tous les six ans (1).

\n
\n
" } }, "LEGIARTI000031757499": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "37", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2015-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000031757499", "URL": "article/LEGI/ARTI/00/00/31/75/74/LEGIARTI000031757499.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029994934", "@num": "69", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 69 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000029994936", "@num": "70", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 70 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000033844057", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030042861", "@num": "200 quaterdecies", "#text": "Code général des impôts, CGI. - art. 200 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030042880", "@num": "200 undecies", "#text": "Code général des impôts, CGI. - art. 200 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030042913", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030042970", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000031768491", "#text": "Code général des impôts, CGI. - Chapitre Ier quinquies : Certificateurs à l'étr... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031852247", "@num": "154", "#text": "Code général des impôts, CGI. - art. 154 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815621", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815921", "@num": "1649 quater E", "#text": "Code général des impôts, CGI. - art. 1649 quater E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815919", "@num": "1649 quater E bis", "#text": "Code général des impôts, CGI. - art. 1649 quater E bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815915", "@num": "1649 quater F", "#text": "Code général des impôts, CGI. - art. 1649 quater F (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815906", "@num": "1649 quater H", "#text": "Code général des impôts, CGI. - art. 1649 quater H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815903", "@num": "1649 quater I", "#text": "Code général des impôts, CGI. - art. 1649 quater I (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815897", "@num": "1649 quater J", "#text": "Code général des impôts, CGI. - art. 1649 quater J (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815892", "@num": "1649 quater K", "#text": "Code général des impôts, CGI. - art. 1649 quater K (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768375", "@num": "1649 quater K bis", "#text": "Code général des impôts, CGI. - art. 1649 quater K bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768424", "@num": "1649 quater K quater", "#text": "Code général des impôts, CGI. - art. 1649 quater K quater (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768408", "@num": "1649 quater K ter", "#text": "Code général des impôts, CGI. - art. 1649 quater K ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815879", "@num": "1649 quater L", "#text": "Code général des impôts, CGI. - art. 1649 quater L (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768541", "@num": "1649 quater N", "#text": "Code général des impôts, CGI. - art. 1649 quater N (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768553", "@num": "1649 quater O", "#text": "Code général des impôts, CGI. - art. 1649 quater O (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815873", "@num": "1755", "#text": "Code général des impôts, CGI. - art. 1755 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031830144", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815869", "@num": "L166", "#text": "Livre des procédures fiscales - art. L166 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033158428", "@fin": "2999-01-01", "#text": "I. - MESURES FISCALES NON RATTACHÉES", "@debut": "2015-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031757281", "@fin": "2999-01-01", "#text": "Titre IV : DISPOSITIONS PERMANENTES", "@debut": "2015-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000033158408", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2015-12-31" } ] }, "@cid": "JORFTEXT000031733082", "@nor": "FCPX1525022L", "@num": "2015-1786", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000031733082", "@c_titre_court": "LOI n° 2015-1786 du 29 décembre 2015" }, { "@fin": "2999-01-01", "#text": "LOI n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 (1)", "@debut": "2015-12-31", "@id_txt": "LEGITEXT000031757275", "@c_titre_court": "LOI n° 2015-1786 du 29 décembre 2015" } ], "@date_publi": "2015-12-30", "@date_signature": "2015-12-29", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031757499", "@fin": "2999-01-01", "@num": "37", "@etat": "VIGUEUR", "@debut": "2015-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000031733129", "@fin": "2999-01-01", "@num": "37", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I à III.-A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 154, \nArt. 158, Art. 1649 quater E, Art. 1649 quater E bis, Art. 1649 quater F, Art. 1649 quater H, Art. 1649 quater I, Art. 1649 quater J, Art. 1649 quater K, Art. 1649 quater K bis, Art. 1649 quater K ter, Art. 1649 quater K quater, Art. 1649 quater L, Sct. Chapitre Ier quinquies : Certificateurs à l'étranger, Art. 1649 quater N, \nArt. 1649 quater O, Art. 1755\n
\n

-Livre des procédures fiscales
\nArt. L166\n
\n

-LOI n° 2014-1654 du 29 décembre 2014
\nArt. 69, Art. 70\n
\n

-Code général des impôts, CGI.
\nArt. 199 quater B \n
\n

III.-Les articles 69 et 70 de la loi n° 2014-1654 du 29 décembre 2014 de finances pour 2015 sont abrogés.

IV.-Les A et C du I s'appliquent aux exercices ouverts à compter du 1er janvier 2016.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000031757499", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000031815897", "typelien": "MODIFIE" } ], "texte_version": { "JORFTEXT000000336188": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000335995", "#text": "Loi n° 51-247 du 1er mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFTEXT000000888299", "#text": "Loi n° 75-678 du 29 juillet 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000888299", "@numtexte": "75-678", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-07-29" }, { "@id": "JORFTEXT000000502806", "#text": "Décret n°83-316 du 15 avril 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000502806", "@numtexte": "83-316", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-15" }, { "@id": "JORFTEXT000000692493", "#text": "Loi n° 83-657 du 20 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "JORFTEXT000000693682", "#text": "Loi n°85-703 du 12 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693682", "@numtexte": "85-703", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-12" }, { "@id": "JORFTEXT000000692046", "#text": "Règlement Européen du 25 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000692046", "@nortexte": "385R2137", "@typelien": "MODIFIE", "@naturetexte": "REGLEMENTEUROPEEN", "@datesignatexte": "1985-07-25" }, { "@id": "JORFTEXT000000317532", "#text": "Loi n°86-76 du 17 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317532", "@numtexte": "86-76", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-01-17" }, { "@id": "JORFTEXT000000512460", "#text": "Loi n°86-824 du 11 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000317305", "#text": "LOI n° 86-1317 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000874956", "#text": "LOI n° 87-571 du 23 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "JORFTEXT000000317543", "#text": "Loi n°87-1060 du 30 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000684439", "#text": "Décret n°88-199 du 29 février 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000684439", "@nortexte": "INTX8800011D", "@numtexte": "88-199", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-29" }, { "@id": "JORFTEXT000000508901", "#text": "Décret n°88-261 du 18 mars 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508901", "@nortexte": "ECOA8700043D", "@numtexte": "88-261", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-18" }, { "@id": "JORFTEXT000000684682", "#text": "Décret n°88-260 du 18 mars 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000684682", "@nortexte": "ECOA8700040D", "@numtexte": "88-260", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-18" }, { "@id": "JORFTEXT000000509616", "#text": "Décret n°88-372 du 18 avril 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509616", "@nortexte": "ECOP8700376D", "@numtexte": "88-372", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "JORFTEXT000000312416", "#text": "Décret n°88-577 du 6 mai 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000312416", "@nortexte": "AGRG8800856D", "@numtexte": "88-577", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "JORFTEXT000000692626", "#text": "Décret n°88-576 du 6 mai 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000692626", "@nortexte": "AGRG8800855D", "@numtexte": "88-576", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "JORFTEXT000000871861", "#text": "Décret n°88-988 du 17 octobre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000871861", "@nortexte": "INTA8800330D", "@numtexte": "88-988", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-17" }, { "@id": "JORFTEXT000000872796", "#text": "Décret n°88-1005 du 20 octobre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000872796", "@nortexte": "SPSN8801021D", "@numtexte": "88-1005", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000313372", "#text": "Décret n°88-1142 du 21 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000313372", "@nortexte": "AGRB8802034D", "@numtexte": "88-1142", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-21" }, { "@id": "JORFTEXT000000509065", "#text": "Loi n° 88-1201 du 23 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000872106", "#text": "Décret n°89-170 du 14 mars 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000872106", "@nortexte": "BUDF8910016D", "@numtexte": "89-170", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-14" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n° 88-1149 du 23 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000509064", "#text": "Loi n°88-1193 du 29 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006294090", "@num": "134 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 134 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295393", "@num": "163 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295394", "@num": "163 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295395", "@num": "163 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295396", "@num": "163 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295397", "@num": "163 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295398", "@num": "163 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295400", "@num": "163 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294200", "@num": "165", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 165 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295406", "@num": "167", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 167 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294203", "@num": "168", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 168 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295410", "@num": "169", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294206", "@num": "170", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 170 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294206", "@num": "170", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 170 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295411", "@num": "171", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295412", "@num": "171-0 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295413", "@num": "171-0 bis A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295415", "@num": "171-0 bis B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295416", "@num": "171-0 bis C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295417", "@num": "171-0 bis D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295418", "@num": "171-0 bis E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295419", "@num": "171-0 bis F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295420", "@num": "171-0 bis G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171-0 bis G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295819", "@num": "322", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 322 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295825", "@num": "322 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 322 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294935", "@num": "328 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 328 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295912", "@num": "359", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 359 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296095", "@num": "364", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 364 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294996", "@num": "364 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 364 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294999", "@num": "364 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 364 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295003", "@num": "364 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 364 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295007", "@num": "364 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 364 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295076", "@num": "371 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299100", "@num": "178 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299097", "@num": "178 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299113", "@num": "204", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 204 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299116", "@num": "205", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299119", "@num": "207", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 207 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297244", "@num": "281 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 281 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297244", "@num": "281 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 281 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@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": "LEGIARTI000006297395", "@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": "LEGIARTI000006297758", "@num": "39 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299870", "@num": "396", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 396 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299891", "@num": "404 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 404 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298346", "@num": "46 quater-0 ZT", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZT (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298455", "@num": "49 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311464", "@num": "1052", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1052 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307282", "@num": "120", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 120 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302949", "@num": "124 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 124 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307302", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312073", "@num": "1414 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306094", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307351", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311666", "@num": "1465", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1465 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312099", "@num": "1480", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1480 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302701", "@num": "150 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307472", "@num": "154 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 154 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307902", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307996", "@num": "158 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312129", "@num": "1584", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1584 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306403", "@num": "1594 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312229", "@num": "1595", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1595 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312239", "@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": "LEGIARTI000006306430", "@num": "1599 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { 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"#text": "CODE GENERAL DES IMPOTS, CGI. - art. 831 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310641", "@num": "832", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 832 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310722", "@num": "883", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 883 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310870", "@num": "885 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310981", "@num": "885 V bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 V bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307142", "@num": "92", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302619", "@num": "92 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311145", "@num": "947", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 947 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311291", "@num": "990 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305588", "@num": "885 Y", "#text": "CODE GENERAL DES ITPOTS, CGI. - art. 885 Y (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293579", "@num": "170", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 170 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032881236", "@num": "170", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 170 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293606", "@num": "186", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 186 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293609", "@num": "189", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 189 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293615", "@num": "190", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 190 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293526", "@num": "70", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 70 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815897", "@num": "1649 quater J", "#text": "Code général des impôts, CGI. - art. 1649 quater J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467853", "@num": "235 quater", "#text": "Code général des impôts, CGI. - art. 235 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978741", "@num": "235 quater", "#text": "Code général des impôts, CGI. - art. 235 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011916", "@num": "832", "#text": "Code général des impôts, CGI. - art. 832 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298347", "@num": "46 quater-0 ZU", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZU (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°89-801 du 27 octobre 1989", "MCS_TXT": { "MC": [ "CODE", "CODE GENERAL DES IMPOTS", "CGI", "CODIFICATION", "ADMINISTRATION PUBLIQUE", "ECONOMIE", "FINANCES", "ADMINISTRATION CENTRALE", "SERVICE DES LABORATOIRES", "DIRECTION GENERALE DES DOUANES ET DROITS INDIRECTS", "ASSURANCE", "TERRORISME", "INDEMNISATION", "FONDS DE GARANTIE", "TAXE PROFESSIONNELLE", "FONDS DEPARTEMENTAL", "AGRICULTURE", "PRODUCTION CIDRICOLE", "BNICE", "INFORMATIQUE", "DONNEE SOCIALE", "SIMPLIFICATION ADMINISTRATIVE", "ENTREPRISE", "ABATTEMENT", "EXONERATION", "CEREALE", "ETRANGER", "AUTORISATION DE TRAVAIL", "TITRE DE TRAVAIL", "TAXE" ] }, "TITREFULL": "Décret n°89-801 du 27 octobre 1989 PORTANT INCORPORATION AU CODE GENERAL DES IMPOTS DE DIVERS TEXTES MODIFIANT ET COMPLETANT CERTAINES DISPOSITIONS DE CE CODE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000336188", "NOR": "BUDF8900006D", "NUM": "89-801", "DATE_PUBLI": "1989-11-03", "DATE_TEXTE": "1989-10-27", "ORIGINE_PUBLI": "JORF du 3 novembre 1989", "PAGE_DEB_PUBLI": 13649, "PAGE_FIN_PUBLI": 13712 } }, "META_COMMUN": { "ID": "JORFTEXT000000336188", "URL": "texte/version/JORF/TEXT/00/00/00/33/61/JORFTEXT000000336188.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX989801" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000336188", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000031815897", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000031815897", "liens_entrants": true }

Article 1649 quater J AUTONOME ABROGE, en vigueur du 01/01/2016 au 16/02/2025 (Code général des impôts)