{ "article": { "LEGIARTI000038355355": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038355355", "URL": "article/LEGI/ARTI/00/00/38/35/53/LEGIARTI000038355355.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038358461", "@num": "D221-121", "#text": "Code monétaire et financier - art. D221-121 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030120707", "@num": "D221-125", "#text": "Code monétaire et financier - art. D221-125 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025247379", "@num": "L352-1", "#text": "Code forestier (nouveau) - art. L352-1", "@sens": "source", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025247384", "@num": "L352-3", "#text": "Code forestier (nouveau) - art. L352-3", "@sens": "source", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000038354043", "@nor": "ECOT1901158D", "@num": "2019-289", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2019-289 du 8 avril 2019 relatif au compte d'investissement forestier et d'assurance", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000038354043", "@c_titre_court": "Décret n°2019-289 du 8 avril 2019" }, { "@fin": "2999-01-01", "#text": "Décret n° 2019-289 du 8 avril 2019 relatif au compte d'investissement forestier et d'assurance", "@debut": "2019-04-11", "@id_txt": "LEGITEXT000038355348", "@c_titre_court": "Décret n°2019-289 du 8 avril 2019" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2019-04-10", "@date_signature": "2019-04-08", "@num_parution_jo": "0085" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000038355355", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000038354050", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code monétaire et financier
\n Art. D221-125\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code monétaire et financier
\n Art. D221-121\n
\n

\n
" } }, "LEGIARTI000025247379": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L352-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2012-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025247379", "URL": "article/LEGI/ARTI/00/00/25/24/73/LEGIARTI000025247379.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025243154", "@num": "Annexe", "#text": "Ordonnance n°2012-92 du 26 janvier 2012 - art. (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025213462", "@nortexte": "AGRX1121770R", "@numtexte": "2012-92", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2012-01-26" }, { "@id": "LEGIARTI000025243154", "@num": "Annexe", "#text": "Ordonnance n°2012-92\n du 26 janvier 2012 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025213462", "@nortexte": "AGRX1121770R", "@numtexte": "2012-92", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2012-01-26" }, { "@id": "LEGIARTI000037627700", "@num": "2", "#text": "Décret n°2018-1004 du 19 novembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037627204", "@nortexte": "ECOT1805510D", "@numtexte": "2018-1004", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-19" }, { "@id": "LEGITEXT000038355348", "#text": "Décret n°2019-289 du 8 avril 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038354043", "@nortexte": "ECOT1901158D", "@numtexte": "2019-289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000038355355", "@num": "1", "#text": "Décret n°2019-289 du 8 avril 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038354043", "@nortexte": "ECOT1901158D", "@numtexte": "2019-289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "Code général des impôts, CGI. - art. 4 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022549851", "@num": "L261-1", "#text": "Code forestier - art. L261-1 (VT), al 1 à 5.", "@sens": "source", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025245838", "@num": "L124-1", "#text": "Code forestier (nouveau) - art. L124-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047809404", "@num": "L352-2", "#text": "Code forestier (nouveau) - art. L352-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025247388", "@num": "L352-5", "#text": "Code forestier (nouveau) - art. L352-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805657", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912303", "@num": "199 decies H", "#text": "Code général des impôts, CGI. - art. 199 decies H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034243929", "@num": "793", "#text": "Code général des impôts, CGI. - art. 793 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047768522", "@num": "46 AGH", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045183376", "@num": "D221-121", "#text": "Code monétaire et financier - art. D221-121 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039339351", "@num": "R214-176-1", "#text": "Code monétaire et financier - art. R214-176-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025247642", "@fin": "2014-01-01", "#text": "Chapitre II : Compte épargne d'assurance pour la forêt", "@debut": "2012-07-01" }, { "@id": "LEGISCTA000028448199", "@fin": "2999-01-01", "#text": "Chapitre II : Compte d'investissement forestier et d'assurance", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025247648", "@fin": "2999-01-01", "#text": "TITRE V : DISPOSITIONS RELATIVES À L'ASSURANCE", "@debut": "2012-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025247831", "@fin": "2999-01-01", "#text": "LIVRE III : BOIS ET FORÊTS DES PARTICULIERS", "@debut": "2012-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000026119072", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2012-07-01" } ] }, "@cid": "LEGITEXT000025244092", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code forestier (nouveau)", "@debut": "2012-07-01", "@id_txt": "LEGITEXT000025244092", "@c_titre_court": "Code forestier (nouveau)" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025247379", "@fin": "2014-01-01", "@num": "L352-1", "@etat": "MODIFIE", "@debut": "2012-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448195", "@fin": "2017-01-01", "@num": "L352-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815874", "@fin": "2023-07-12", "@num": "L352-1", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047809411", "@fin": "2999-01-01", "@num": "L352-1", "@etat": "VIGUEUR", "@debut": "2023-07-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Le compte épargne d'assurance pour la forêt est ouvert exclusivement aux personnes physiques qui remplissent les conditions suivantes :
1° Etre domiciliée fiscalement en France au sens de l'article 4 B du code général des impôts ;
2° Etre propriétaire de bois et forêts et s'engager à appliquer l'une des garanties de gestion durable mentionnées à l'article L. 124-1 ;
3° Avoir souscrit pour tout ou partie de la surface forestière détenue en propre une assurance couvrant notamment le risque de tempête.
Le compte épargne d'assurance pour la forêt peut être ouvert auprès d'un établissement financier teneur de compte de dépôt ou d'une entreprise d'assurance. Il ne peut être ouvert qu'un seul compte épargne d'assurance pour la forêt par propriétaire forestier.

" } }, "LEGIARTI000025247384": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L352-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2012-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025247384", "URL": "article/LEGI/ARTI/00/00/25/24/73/LEGIARTI000025247384.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025243154", "@num": "Annexe", "#text": "Ordonnance n°2012-92 du 26 janvier 2012 - art. (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025213462", "@nortexte": "AGRX1121770R", "@numtexte": "2012-92", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2012-01-26" }, { "@id": "LEGIARTI000025243154", "@num": "Annexe", "#text": "Ordonnance n°2012-92\n du 26 janvier 2012 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025213462", "@nortexte": "AGRX1121770R", "@numtexte": "2012-92", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2012-01-26" }, { "@id": "LEGIARTI000038355355", "@num": "1", "#text": "Décret n°2019-289 du 8 avril 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038354043", "@nortexte": "ECOT1901158D", "@numtexte": "2019-289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-08" }, { "@id": "LEGITEXT000045181786", "#text": "Décret n°2022-188 du 15 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045181469", "@nortexte": "AGRT2120835D", "@numtexte": "2022-188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-15" }, { "@id": "LEGIARTI000045181794", "@num": "1", "#text": "Décret n°2022-188 du 15 février 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045181469", "@nortexte": "AGRT2120835D", "@numtexte": "2022-188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-15" }, { "@id": "LEGIARTI000045181796", "@num": "2", "#text": "Décret n°2022-188 du 15 février 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000045181469", "@nortexte": "AGRT2120835D", "@numtexte": "2022-188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-15" }, { "@id": "LEGIARTI000022549851", "@num": "L261-1", "#text": "Code forestier - art. L261-1 (VT), al 6.", "@sens": "source", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045181888", "@num": "D352-1", "#text": "Code forestier (nouveau) - art. D352-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025247386", "@num": "L352-4", "#text": "Code forestier (nouveau) - art. L352-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047809396", "@num": "L352-5", "#text": "Code forestier (nouveau) - art. L352-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034243929", "@num": "793", "#text": "Code général des impôts, CGI. - art. 793 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045183376", "@num": "D221-121", "#text": "Code monétaire et financier - art. D221-121 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030120723", "@num": "D221-123", "#text": "Code monétaire et financier - art. D221-123 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030120711", "@num": "D221-124", "#text": "Code monétaire et financier - art. D221-124 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025247642", "@fin": "2014-01-01", "#text": "Chapitre II : Compte épargne d'assurance pour la forêt", "@debut": "2012-07-01" }, { "@id": "LEGISCTA000028448199", "@fin": "2999-01-01", "#text": "Chapitre II : Compte d'investissement forestier et d'assurance", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025247648", "@fin": "2999-01-01", "#text": "TITRE V : DISPOSITIONS RELATIVES À L'ASSURANCE", "@debut": "2012-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025247831", "@fin": "2999-01-01", "#text": "LIVRE III : BOIS ET FORÊTS DES PARTICULIERS", "@debut": "2012-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000026119072", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2012-07-01" } ] }, "@cid": "LEGITEXT000025244092", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code forestier (nouveau)", "@debut": "2012-07-01", "@id_txt": "LEGITEXT000025244092", "@c_titre_court": "Code forestier (nouveau)" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025247384", "@fin": "2014-01-01", "@num": "L352-3", "@etat": "MODIFIE", "@debut": "2012-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448189", "@fin": "2017-01-01", "@num": "L352-3", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033815856", "@fin": "2999-01-01", "@num": "L352-3", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Les sommes déposées sur le compte épargne d'assurance pour la forêt sont employées exclusivement pour financer les travaux de reconstitution forestière à la suite de la survenance d'un sinistre naturel d'origine sanitaire, climatologique, météorologique ou lié à l'incendie, ou les travaux de prévention d'un tel sinistre.

" } }, "LEGIARTI000028448189": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L352-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028448189", "URL": "article/LEGI/ARTI/00/00/28/44/81/LEGIARTI000028448189.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2012-92 du 26 janvier 2012 - art. (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025213462", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000028428523", "@num": "32", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000038355355", "@num": "1", "#text": "Décret n°2019-289 du 8 avril 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038354043", "@nortexte": "ECOT1901158D", "@numtexte": "2019-289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-08" }, { "@id": "LEGITEXT000045181786", "#text": "Décret n°2022-188 du 15 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045181469", "@nortexte": "AGRT2120835D", "@numtexte": "2022-188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-15" }, { "@id": "LEGIARTI000045181794", "@num": "1", "#text": "Décret n°2022-188 du 15 février 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045181469", "@nortexte": "AGRT2120835D", "@numtexte": "2022-188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-15" }, { "@id": "LEGIARTI000045181796", "@num": "2", "#text": "Décret n°2022-188 du 15 février 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000045181469", "@nortexte": "AGRT2120835D", "@numtexte": "2022-188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-15" }, { "@id": "LEGIARTI000022549851", "@num": "L261-1", "#text": "Code forestier - art. L261-1 (VT), al 6.", "@sens": "source", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045181888", "@num": "D352-1", "#text": "Code forestier (nouveau) - art. D352-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025247386", "@num": "L352-4", "#text": "Code forestier (nouveau) - art. L352-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047809396", "@num": "L352-5", "#text": "Code forestier (nouveau) - art. L352-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034243929", "@num": "793", "#text": "Code général des impôts, CGI. - art. 793 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045183376", "@num": "D221-121", "#text": "Code monétaire et financier - art. D221-121 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030120723", "@num": "D221-123", "#text": "Code monétaire et financier - art. D221-123 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030120711", "@num": "D221-124", "#text": "Code monétaire et financier - art. D221-124 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025247642", "@fin": "2014-01-01", "#text": "Chapitre II : Compte épargne d'assurance pour la forêt", "@debut": "2012-07-01" }, { "@id": "LEGISCTA000028448199", "@fin": "2999-01-01", "#text": "Chapitre II : Compte d'investissement forestier et d'assurance", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025247648", "@fin": "2999-01-01", "#text": "TITRE V : DISPOSITIONS RELATIVES À L'ASSURANCE", "@debut": "2012-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025247831", "@fin": "2999-01-01", "#text": "LIVRE III : BOIS ET FORÊTS DES PARTICULIERS", "@debut": "2012-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000026119072", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2012-07-01" } ] }, "@cid": "LEGITEXT000025244092", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code forestier (nouveau)", "@debut": "2012-07-01", "@id_txt": "LEGITEXT000025244092", "@c_titre_court": "Code forestier (nouveau)" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025247384", "@fin": "2014-01-01", "@num": "L352-3", "@etat": "MODIFIE", "@debut": "2012-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448189", "@fin": "2017-01-01", "@num": "L352-3", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033815856", "@fin": "2999-01-01", "@num": "L352-3", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les sommes déposées sur le compte d'investissement forestier et d'assurance sont employées pour financer les travaux de reconstitution forestière à la suite de la survenance d'un sinistre naturel d'origine sanitaire, climatologique, météorologique ou lié à l'incendie, ou les travaux de prévention d'un tel sinistre.
\n
Elles peuvent également être utilisées au titre d'une année, dans la limite de 30 % des sommes déposées sur le compte, pour procéder à des travaux forestiers de nature différente de ceux mentionnés au premier alinéa.

" } }, "LEGIARTI000028448195": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L352-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028448195", "URL": "article/LEGI/ARTI/00/00/28/44/81/LEGIARTI000028448195.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2012-92 du 26 janvier 2012 - art. (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025213462", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000028428523", "@num": "32", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000037627700", "@num": "2", "#text": "Décret n°2018-1004 du 19 novembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037627204", "@nortexte": "ECOT1805510D", "@numtexte": "2018-1004", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-19" }, { "@id": "LEGITEXT000038355348", "#text": "Décret n°2019-289 du 8 avril 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038354043", "@nortexte": "ECOT1901158D", "@numtexte": "2019-289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000038355355", "@num": "1", "#text": "Décret n°2019-289 du 8 avril 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038354043", "@nortexte": "ECOT1901158D", "@numtexte": "2019-289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000022549851", "@num": "L261-1", "#text": "Code forestier - art. L261-1 (VT), al 1 à 5.", "@sens": "source", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025245838", "@num": "L124-1", "#text": "Code forestier (nouveau) - art. L124-1", "@sens": "source", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047809404", "@num": "L352-2", "#text": "Code forestier (nouveau) - art. L352-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025247388", "@num": "L352-5", "#text": "Code forestier (nouveau) - art. L352-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805657", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912303", "@num": "199 decies H", "#text": "Code général des impôts, CGI. - art. 199 decies H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034243929", "@num": "793", "#text": "Code général des impôts, CGI. - art. 793 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047768522", "@num": "46 AGH", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045183376", "@num": "D221-121", "#text": "Code monétaire et financier - art. D221-121 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039339351", "@num": "R214-176-1", "#text": "Code monétaire et financier - art. R214-176-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025247642", "@fin": "2014-01-01", "#text": "Chapitre II : Compte épargne d'assurance pour la forêt", "@debut": "2012-07-01" }, { "@id": "LEGISCTA000028448199", "@fin": "2999-01-01", "#text": "Chapitre II : Compte d'investissement forestier et d'assurance", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025247648", "@fin": "2999-01-01", "#text": "TITRE V : DISPOSITIONS RELATIVES À L'ASSURANCE", "@debut": "2012-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025247831", "@fin": "2999-01-01", "#text": "LIVRE III : BOIS ET FORÊTS DES PARTICULIERS", "@debut": "2012-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000026119072", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2012-07-01" } ] }, "@cid": "LEGITEXT000025244092", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code forestier (nouveau)", "@debut": "2012-07-01", "@id_txt": "LEGITEXT000025244092", "@c_titre_court": "Code forestier (nouveau)" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025247379", "@fin": "2014-01-01", "@num": "L352-1", "@etat": "MODIFIE", "@debut": "2012-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448195", "@fin": "2017-01-01", "@num": "L352-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815874", "@fin": "2023-07-12", "@num": "L352-1", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047809411", "@fin": "2999-01-01", "@num": "L352-1", "@etat": "VIGUEUR", "@debut": "2023-07-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le compte d'investissement forestier et d'assurance est ouvert aux personnes physiques domiciliées et aux groupements forestiers et sociétés d'épargne forestière établis en France, dans un autre Etat membre de l'Union européenne ou dans un Etat ou un territoire ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales, qui remplissent les conditions suivantes :
\n
1° Etre propriétaire de bois et forêts et s'engager à y appliquer l'une des garanties de gestion durable mentionnées à l'article L. 124-1 ;
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2° Avoir souscrit, pour tout ou partie de la surface forestière détenue, une assurance, couvrant notamment le risque de tempête.
\n
Le compte d'investissement forestier et d'assurance peut être ouvert auprès d'un établissement financier teneur de compte de dépôt ou d'une entreprise d'assurance. Il ne peut être ouvert qu'un seul compte d'investissement forestier et d'assurance par propriétaire forestier.

" } }, "LEGIARTI000030120707": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D221-125", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2019-04-11", "DATE_DEBUT": "2015-01-18" } }, "META_COMMUN": { "ID": "LEGIARTI000030120707", "URL": "article/LEGI/ARTI/00/00/30/12/07/LEGIARTI000030120707.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030110679", "@num": "1", "#text": "DÉCRET n°2015-31 du 15 janvier 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030109847", "@nortexte": "FCPT1417854D", "@numtexte": "2015-31", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-01-15" }, { "@id": "LEGIARTI000038355355", "@num": "1", "#text": "Décret n°2019-289 du 8 avril 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038354043", "@nortexte": "ECOT1901158D", "@numtexte": "2019-289", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000027505312", "@num": "D221-124", "#text": "Code monétaire et financier - art. D221-124", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027505300", "@fin": "2015-01-18", "#text": "Paragraphe 1 : Dispositions relatives aux bénéficiaires du compte épargne d'assurance pour la forêt", "@debut": "2013-06-06" }, { "@id": "LEGISCTA000030120767", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Dispositions relatives aux bénéficiaires du compte d'investissement forestier et d'assurance", "@debut": "2015-01-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027505298", "@fin": "2015-01-18", "#text": "Section 7 bis : Compte épargne d'assurance pour la forêt", "@debut": "2013-06-06" }, { "@id": "LEGISCTA000030120770", "@fin": "2999-01-01", "#text": "Section 7 bis : Compte d'investissement forestier et d'assurance", "@debut": "2015-01-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153789", "@fin": "2999-01-01", "#text": "Chapitre Ier : Produits d'épargne générale à régime fiscal spécifique.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139627", "@fin": "2999-01-01", "#text": "Titre II : Les produits d'épargne", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123430", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027505330", "@fin": "2015-01-18", "@num": "D221-125", "@etat": "MODIFIE", "@debut": "2013-06-06", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030120707", "@fin": "2019-04-11", "@num": "D221-125", "@etat": "ABROGE", "@debut": "2015-01-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le titulaire du compte apporte à l'établissement habilité à recevoir des dépôts, dans un délai maximal de quarante-cinq jours fin de mois ou soixante jours à compter de leurs dates d'émission, les factures permettant un tel retrait sur le compte et justifiant que les travaux engagés sont conformes aux opérations décrites à l'article D. 221-124.

" } }, "LEGIARTI000033815856": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L352-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033815856", "URL": "article/LEGI/ARTI/00/00/33/81/58/LEGIARTI000033815856.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2012-92 du 26 janvier 2012 - art. (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025213462", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000033782067", "@num": "38", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 38", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038355355", "@num": "1", "#text": "Décret n°2019-289 du 8 avril 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038354043", "@nortexte": "ECOT1901158D", "@numtexte": "2019-289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-08" }, { "@id": "LEGITEXT000045181786", "#text": "Décret n°2022-188 du 15 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045181469", "@nortexte": "AGRT2120835D", "@numtexte": "2022-188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-15" }, { "@id": "LEGIARTI000045181794", "@num": "1", "#text": "Décret n°2022-188 du 15 février 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045181469", "@nortexte": "AGRT2120835D", "@numtexte": "2022-188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-15" }, { "@id": "LEGIARTI000045181796", "@num": "2", "#text": "Décret n°2022-188 du 15 février 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000045181469", "@nortexte": "AGRT2120835D", "@numtexte": "2022-188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-15" }, { "@id": "LEGIARTI000022549851", "@num": "L261-1", "#text": "Code forestier - art. L261-1 (VT), al 6.", "@sens": "source", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045181888", "@num": "D352-1", "#text": "Code forestier (nouveau) - art. D352-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025245786", "@num": "L122-3", "#text": "Code forestier (nouveau) - art. L122-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025247386", "@num": "L352-4", "#text": "Code forestier (nouveau) - art. L352-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047809396", "@num": "L352-5", "#text": "Code forestier (nouveau) - art. 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Elles peuvent également être utilisées au titre d'une année, dans la limite de 30 % des sommes déposées sur le compte pour le financement d'un document de gestion durable prévu au 2° de l'article L. 122-3 ou, pour procéder à des travaux forestiers de nature différente de ceux mentionnés au premier alinéa.

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1° Etre propriétaire de bois et forêts et s'engager à y appliquer l'une des garanties de gestion durable mentionnées aux articles L. 124-1 et L. 124-3 ;

2° Avoir souscrit, pour tout ou partie de la surface forestière détenue, une assurance, couvrant notamment le risque de tempête.

Le compte d'investissement forestier et d'assurance peut être ouvert auprès d'un établissement financier teneur de compte de dépôt ou d'une entreprise d'assurance. Il ne peut être ouvert qu'un seul compte d'investissement forestier et d'assurance par propriétaire forestier.

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\n

I. – La justification relative aux conditions mentionnées au 1° de l'article L. 352-1 du code forestier est apportée par la production d'une copie ou d'une attestation notariée du titre de propriété des forêts concernées, ou d'un extrait de la matrice cadastrale concernant ces forêts, et d'un engagement d'appliquer à ces forêts l'une des garanties de gestion durable mentionnées aux articles L. 124-1 et L. 124-3 de ce même code.

La justification relative aux conditions mentionnées au 2° de l'article L. 352-1 du code précité est apportée par la production, pour l'année en cours, d'un exemplaire du contrat d'assurance souscrit ou d'une attestation d'assurance émise par son assureur, couvrant tout ou partie de la surface forestière détenue notamment contre le risque de tempête.

II. – L'ouverture d'un compte d'investissement forestier et d'assurance fait l'objet d'un contrat écrit conclu entre le souscripteur et l'établissement distribuant le compte.

III. – Sans préjudice des dispositions figurant au IV du présent article, le compte d'investissement forestier et d'assurance peut rester ouvert aussi longtemps que le titulaire remplit les conditions fixées à l' article L. 352-1 du code forestier . En cas de changement de situation au titre des conditions fixées à l' article L. 352-1 du code forestier , le titulaire du compte en informe le teneur de compte et lui transmet les pièces justificatives.

IV. – Les établissements dépositaires sont tenus de solder d'office les comptes pour lesquels l'administration fiscale a signalé le non-respect des conditions prévues aux articles L. 352-1 et L. 352-3 du code forestier et au deuxième alinéa du I du présent article. Les sommes figurant au crédit du compte soldé sont transférées sur un autre compte ouvert dans le même établissement au nom du titulaire ou, à défaut, sur un compte d'attente.

\n
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1° Etre propriétaire de bois et forêts et s'engager à y appliquer l'une des garanties de gestion durable mentionnées aux articles L. 124-1 et L. 124-3 ;

2° Avoir souscrit, pour tout ou partie de la surface forestière détenue, une assurance, couvrant notamment les risques de tempête ou d'incendie.

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Article 1 ENTIEREMENT_MODIF (Décret n° 2019-289 du 8 avril 2019 relatif au compte d'investissement forestier et d'assurance)