{ "article": { "LEGIARTI000045181796": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045181796", "URL": "article/LEGI/ARTI/00/00/45/18/17/LEGIARTI000045181796.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045183376", "@num": "D221-121", "#text": "Code monétaire et financier - art. D221-121 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030120711", "@num": "D221-124", "#text": "Code monétaire et financier - art. D221-124 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025247382", "@num": "L352-2", "#text": "Code forestier (nouveau) - art. L352-2", "@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": "JORFTEXT000045181469", "@nor": "AGRT2120835D", "@num": "2022-188", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2022-188 du 15 février 2022 relatif à l'assurance des bois et forêts des particuliers", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000045181469", "@c_titre_court": "Décret n°2022-188 du 15 février 2022" }, { "@fin": "2999-01-01", "#text": "Décret n° 2022-188 du 15 février 2022 relatif à l'assurance des bois et forêts des particuliers", "@debut": "2022-02-18", "@id_txt": "LEGITEXT000045181786", "@c_titre_court": "Décret n°2022-188 du 15 février 2022" } ], "@ministere": "Ministère de l'agriculture et de l'alimentation", "@date_publi": "2022-02-17", "@date_signature": "2022-02-15", "@num_parution_jo": "0040" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000045181796", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000045181485", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

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

\n
\n
A abrogé les dispositions suivantes :

- Code monétaire et financier
\n Art. D221-124\n
\n

\n
" } }, "LEGIARTI000025247382": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L352-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2012-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025247382", "URL": "article/LEGI/ARTI/00/00/25/24/73/LEGIARTI000025247382.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": "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": "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": "LEGIARTI000022549856", "@num": "L261-2", "#text": "Code forestier - art. L261-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022549858", "@num": "L261-3", "#text": "Code forestier - art. L261-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025247379", "@num": "L352-1", "#text": "Code forestier (nouveau) - art. L352-1 (V)", "@sens": "source", "@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": "LEGIARTI000051218319", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030120757", "@num": "D221-121", "#text": "Code monétaire et financier - art. D221-121 (M)", "@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": "LEGIARTI000025247382", "@fin": "2014-01-01", "@num": "L352-2", "@etat": "MODIFIE", "@debut": "2012-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448192", "@fin": "2017-01-01", "@num": "L352-2", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815865", "@fin": "2023-07-12", "@num": "L352-2", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047809404", "@fin": "2999-01-01", "@num": "L352-2", "@etat": "VIGUEUR", "@debut": "2023-07-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Le montant des dépôts autorisé sur un compte épargne d'assurance pour la forêt est égal au produit de 2 000 euros par le nombre d'hectares de forêt assurés dans les conditions prévues au 3° de l'article L. 352-1, dans la limite d'un plafond global de 50 000 euros.
Les sommes sont déposées sur le compte épargne d'assurance pour la forêt dans un délai de dix ans à compter de son ouverture. Tout dépôt après l'expiration de ce délai entraîne la clôture du compte.
Le titulaire du compte justifie chaque année auprès du teneur du compte du nombre d'hectares de surface forestière pour lesquels une assurance couvrant notamment le risque de tempête est souscrite.

" } }, "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. 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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": "LEGIARTI000051149498", "@num": "793", "#text": "Code général des impôts, CGI. - art. 793 (V)", "@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": "LEGIARTI000051149498", "@num": "793", "#text": "Code général des impôts, CGI. - art. 793 (V)", "@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.

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Le montant des dépôts autorisés sur un compte d'investissement forestier et d'assurance est égal à 2 500 € par hectare de forêt assuré conformément au 2° de l'article L. 352-1.
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Le compte ne peut être alimenté que par des produits de coupe issus de l'exploitation des parcelles en nature de bois et forêts dont le titulaire du compte est propriétaire. Le titulaire du compte doit démontrer, lors de chaque dépôt, que les sommes qu'il dépose proviennent uniquement des parcelles en nature de bois et forêts dont il est propriétaire.
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La condition prévue au deuxième alinéa ne s'applique pas lors du premier dépôt effectué à la suite de l'ouverture du compte, dans la limite de 2 000 €.
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Le titulaire du compte justifie chaque année auprès du teneur du compte du nombre d'hectares de surface forestière pour lesquels la condition prévue au 2° de l'article L. 352-1 est remplie.

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Sont considérées comme des travaux de reconstitution forestière les opérations permettant d'obtenir un nouveau peuplement forestier telles que l'exploitation des arbres chablis, le nettoyage, l'ébranchage, le débardage, les travaux connexes portant sur l'ouverture de fossés, le rétablissement de passages busés, la replantation et la régénération, la maîtrise d'œuvre, le dégagement de plantations, le dépressage et la protection contre le gibier.

Sont considérées comme des travaux de prévention d'un sinistre naturel d'origine sanitaire, climatologique, météorologique ou lié à l'incendie les opérations telles que la mise en place de coupure pare-feu, de bassins et citernes, le débroussaillement, le brûlage dirigé, l'aménagement de desserte, le broyage sur place des bois, l'exploitation et le traitement des arbres et bois dépéris et des arbres environnants atteints par les parasites, le traitement des piles de bois, la maîtrise d'œuvre.

Sont considérés comme des travaux forestiers au sens du deuxième alinéa de l'article L. 352-3 du code forestier les travaux mentionnés à l'article L. 722-3 du code rural et de la pêche maritime.
\n

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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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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": "

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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Le montant des dépôts autorisés sur un compte d'investissement forestier et d'assurance est égal à 2 500 € par hectare de forêt assuré conformément au 2° de l'article L. 352-1.

Le compte ne peut être alimenté que par des produits de coupe issus de l'exploitation des parcelles en nature de bois et forêts dont le titulaire du compte est propriétaire.

La condition prévue au deuxième alinéa ne s'applique pas lors du premier dépôt effectué à la suite de l'ouverture du compte, dans la limite de 2 000 €.

Le titulaire du compte fournit à l'ouverture du compte les pièces qui attestent que les conditions prévues aux 1° et 2° de l'article L. 352-1 sont satisfaites.

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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.

V.-Les établissements dépositaires fournissent au titulaire du compte au moins un relevé annuel sur lequel figure le rappel des conditions d'utilisation du compte prévues aux articles L. 352-2 et L. 352-3 du code forestier.

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Le montant des dépôts autorisés sur un compte d'investissement forestier et d'assurance est égal à 2 500 € par hectare de forêt assuré conformément au 2° de l'article L. 352-1.

A compter de la cinquième année d'ouverture du compte d'investissement forestier et d'assurance, le montant des dépôts autorisés est porté à 5 000 € par hectare de forêt assuré conformément au même 2°.

Le compte ne peut être alimenté que par des produits de coupe issus de l'exploitation des parcelles en nature de bois et forêts dont le titulaire du compte est propriétaire.

La condition prévue au troisième alinéa ne s'applique pas lors du premier dépôt effectué à la suite de l'ouverture du compte, dans la limite de 2 000 €.

Le titulaire du compte fournit à l'ouverture du compte les pièces qui attestent que les conditions prévues aux 1° et 2° de l'article L. 352-1 sont satisfaites.

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Article 2 ENTIEREMENT_MODIF (Décret n° 2022-188 du 15 février 2022 relatif à l'assurance des bois et forêts des particuliers)